Form  1120-L                                                                                                                                                       U.S. Life Insurance Company Income Tax Return                                                                          OMB No. 1545-0123
Department of the Treasury                                                                                                                                  For calendar year 2021 or tax year beginning               , 2021, ending                          , 20
Internal Revenue Service                                                                                                                                               ▶ Go to www.irs.gov/Form1120L for instructions and the latest information.                                         2021
A  Check if:                                                                                                                                                            Name                                                                                                       B   Employer identification number
1  Consolidated return                                                                                                                                      Please 
                                                                                                               (attach Form 851)                            print       Number, street, and room or suite no. If a P.O. box, see instructions.                                     C   Date incorporated
2  Life-nonlife                                                                                                                                             or  
                                                                                                               consolidated return                          type
3  Schedule M-3 (Form                                                                                                                                                   City or town, state or province, country, and ZIP or foreign postal code                                   D   Check applicable box if an 
                                                                                                                                                                                                                                                                                       election has been made under 
                                                                                                               1120-L) attached                                                                                                                                                        section(s):
E  Check if:                                                                                                                                  (1)     Final return     (2)   Name change     (3)      Address change   (4)     Amended return                                          953(c)(3)(C)      953(d)
                                                                                                                                          1   Gross premiums, etc., less return premiums, etc. Enter balance  .   .  . .     . . .                 .   . . . .       .             .   1
                                                                                                                                          2   Net decrease, if any, in reserves (Schedule F, line 12)  . . .    . .  . .     . . .                 .   . . . .       .             .   2
                                                                                                                                          3a  Decrease in reserves under section 807(f)    . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   3a
                                                                                                                                          b   Income from Reserve Transition Relief (see instructions)  .  .    . .  . .     . . .                 .   . . . .       .             .   3b
                    (line 6 is reserved)                                                                                                  4   Investment income (Schedule B, line 6) (see instructions)  . .    . .  . .     . . .                 .   . . . .       .             .   4
                                                                                                                                          5   Capital gain net income (Schedule D (Form 1120))  .     .  . .    . .  . .     . . .                 .   . . . .       .             .   5
                                                                                                                                          7   Other income (attach statement)  .   .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   7
                                         Income                                                                                           8   Life insurance company gross income. Add lines 1 through 7  .     . .  . .     . . .                 .   . . . .       .             .   8
                                                                                                                                          9   Death benefits, etc.  .  .   . .   . .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   9
                                                                                                                                          10  Net increase, if any, in reserves (Schedule F, line 12) .  . .    . .  . .     . . .                 .   . . . .       .             .   10
                                                                                                                                          11a Increase in reserves under section 807(f)  . . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   11a
                                                                                                                                          b   Deduction from Reserve Transition Relief (see instructions)  .    . .  . .     . . .                 .   . . . .       .             .   11b
                                                                                                                                          12  Deductible policyholder dividends under section 808  .     . .    . .  . .     . . .                 .   . . . .       .             .   12
                                                                                                                                          13  Assumption by another person of liabilities under insurance, etc., contracts   . . .                 .   . . . .       .             .   13
                                                                                                                                          14  Dividends reimbursable by taxpayer  .     .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   14
                                                                                                                                          15a Interest ▶                         b Less tax-exempt interest expense ▶                                      c Balance ▶                 15c
                                                                                                                                          16  Deductible policy acquisition expenses (Schedule G, line 20)  .   . .  . .     . . .                 .   . . . .       .             .   16
                                                                                                                                          17  Reserved for future use  .   . .   . .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   17
                                                                                                                                          18  Other deductions (see instructions) (attach statement)  .  . .    . .  . .     . . .                 .   . . . .       .             .   18
                                                                                                                                          19  Add lines 9 through 18  .    . .   . .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   19
                                                                                                                                          20  Subtotal. Subtract line 19 from line 8  . .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   20
                                                  (See instructions for limitations on deductions.)                                       21a Dividends-received and other special deductions (Schedule A, line 22)  . .     . .                   21a
                                                                                                                                              Plus: b. Net operating loss deduction (see instructions) (attach statement)  . . .                   21b                                 21c
                                                                                                                                          22  Gain or (loss) from operations. Subtract line 21c from line 20  . . .  . .     . . .                 .   . . . .       .             .   22
                                                                                                                                          23  Life insurance company taxable income (LICTI). Enter line 22 here   .  . .     . . .                 .   . . . .       .             .   23
                                                                                                    Deductions                            24  Phased inclusion of balance of policyholders surplus account (see instructions)  . .                 .   . . . .       .             .   24 
                                                                                                                                          25  Taxable income. Add lines 23 and 24 (see instructions)     . .    . .  . .     . . .                 .   . . . .       .             .   25
                                                                                                                                          26  Total tax (Schedule K, line 10)  . . .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   26 
                                                                                                                                          27  Reserved for future use  .   . .   . .    .  . .   .    .  . .    . .  . .     . . .                 .   . . . .       .             .   27
                                                                                                                                          28a 2020 overpayment credited to 2021  .      .  . .   .    .    28a                                           Line 28b is 
                                                                                                                                          c   2021 estimated tax payments  .     . .    .  . .   .    .    28c                                           reserved. 
                                                                                                                                          d   Less 2021 refund applied for on Form 4466  .   .   .    .    28d    (                              ) 28e
                                                                                                                                          f   Tax deposited with Form 7004  .    . .    .  . .   .    .  . .    . .  . .     . .                   28f
                                                                                                                                          g   Credits:   (1) Form 2439 ▶                     (2) Form 4136 ▶                                       28g
                                                                                                                                          h   U.S. income tax paid or withheld at source (attach Form 1042-S) .   .  . .     . .                   28h
                                                                                                                                          i   Reserved for future use  .   . .   . .    .  . .   .    .  . .    . .  . .     . .                   28i
                                                                                                                                          j   Reserved for future use  .   . .   . .    .  . .   .    .  . .    . .  . .     . .                   28j                                 28k
                                                                                                                                          29  Estimated tax penalty. Check if Form 2220 is attached .    . .    . .  . .     . . .                 .   . . . .  ▶                      29
                                                                                                                                          30  Amount owed. If line 28k is smaller than the total of lines 26 and 29, enter amount owed                 . . . .       .             .   30
                                                                                                    Tax, Refundable Credits, and Payments 31  Overpayment. If line 28k is larger than the total of lines 26 and 29, enter amount overpaid  .             . . .       .             .   31
                                                                                                                                          32  Enter amount from line 31:  Credited to 2022 estimated tax   .  ▶                                        Refunded  .                  ▶  32
                                                                                                                                              Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, 
                                                                                                                                              correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign                                                                                                                                          ▲                                                                      ▲                                                                 May the IRS discuss this return 
Here                                                                                                                                                                                                                                                                                   with the preparer shown below? 
                                                                                                                                                  Signature of officer                                   Date          Title                                                           See instructions. Yes      No 
                                                                                                                                                Print/Type preparer’s name                 Preparer’s signature                                    Date
Paid                                                                                                                                                                                                                                                                 Check        if              PTIN
                                                                                                                                                                                                                                                                     self-employed
Preparer                                                                                                                                                         ▶                                                                                         Firm’s EIN  ▶
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Use Only                                                                                                                                        Firm’s address  ▶                                                                                          Phone no.
For Paperwork Reduction Act Notice, see separate instructions.                                                                                                                                                                 Cat. No. 11480E                                            Form 1120-L (2021) 

Form 1120-L (2021)                                                                                                                        Page 2 
Schedule A         Dividends, Inclusions, Dividends-Received Deduction, and Other Special Deductions (see instructions)
                                                                                                (a) Dividends and 
                         Dividends subject to proration                                            inclusions         (b) %       (c) Deductions  
                                                                                                                                  ((a) times (b))
1   Dividends  from  less-than-20%-owned  domestic  corporations  (other  than 
    debt-financed stock)  . .  .    . .  .   . .      . .  . . .     .  . . .                 1                       50
2   Dividends  from  20%-or-more-owned  domestic  corporations  (other  than 
    debt-financed stock)  . .  .    . .  .   . .      . .  . . .     .  . . .                 2                       65
3   Dividends  on  certain  debt-financed  stock  of  domestic  and  foreign 
    corporations  .    . .  .  .    . .  .   . .      . .  . . .     .  . . .                 3                   see instructions
4   Dividends on certain preferred stock of less-than-20%-owned public utilities              4                     23.3
5   Dividends on certain preferred stock of 20%-or-more-owned public utilities .              5                     26.7
6   Dividends  from  less-than-20%-owned  foreign  corporations  and  certain 
    foreign sales corporations (FSCs)  . .   . .      . .  . . .     .  . . .                 6                       50
7   Dividends from 20%-or-more-owned foreign corporations and certain FSCs                    7                       65
8   Dividends from wholly owned foreign subsidiaries and certain FSCs  .  . .                 8                       100
9   Dividends from certain affiliated companies  .    . .  . . .     .  . . .                 9                       100
10  Gross dividends-received deduction. Add lines 1 through 9  .     .  . . .               10
11  Company share percentage  .     . .  .   . .      . .  . . .     .  . . .               11                                         0.7
12  Prorated amount. Line 10 times line 11   . .      . .  . . .     .  . . .               12

                       Dividends not subject to proration                                                                                   
13  Affiliated company dividends    . .  .   . .      . .  . . .     .  . . .               13                    see instructions
14  Foreign-source portion of dividends received from a specified 10%-owned 
    foreign corporation (excluding hybrid dividends) (see instructions) . . .               14                        100
15  Dividends  from  foreign  corporations  not  included  on  line  3,  6,  7,  8,  or  14 
    (including hybrid dividends)  . . .  .   . .      . .  . . .     .  . . .               15
16  Reserved for future use  . .    . .  .   . .      . .  . . .     .  . . .               16
17a Subpart  F  inclusions  derived  from  the  sale  by  a  controlled  foreign 
    corporation (CFC) of the stock of a lower-tier foreign corporation treated as 
    a dividend (attach Form(s) 5471) (see instructions)  . . . .     .  . . .               17a                       100
b   Subpart  F  inclusions  derived  from  hybrid  dividends  of  tiered  corporations 
    (attach Form(s) 5471) (see instructions) . .      . .  . . .     .  . . .               17b
c   Other inclusions from CFCs under subpart F not included on line 17a, 17b, 
    or 18 (attach Form(s) 5471) (see instructions)  . . .  . . .     .  . . .               17c
18  Global intangible low-taxed income (GILTI) (attach Form(s) 5471 and 8992)  .            18
19  Other corporate dividends  .    . .  .   . .      . .  . . .     .  . . .               19
20  Total dividends and inclusions. Add lines 1 through 19, column (a). Enter 
    here and on Schedule B, line 2  . .  .   . .      . .  . . .     .  . . .               20
21  Section 250 deduction (attach Form 8993)   .      . .  . . .     .  . . .               21
22  Total deductions. Add lines 12, 13, 14, 17a, and 21, column (c). Enter here 
    and on page 1, line 21a  . .    . .  .   . .      . .  . . .     .  . . .               22
Schedule B         Investment Income (see instructions)
1   Interest (excluding tax-exempt interest) . .      . .  . . .     .  . . .               . . .  . . .    . .   . . .       1
2   Total dividends and inclusions (Schedule A, line 20, column (a)) .  . . .               . . .  . . .    . .   . . .       2
3   Rents  .       . . . .  .  .    . .  .   . .      . .  . . .     .  . . .               . . .  . . .    . .   . . .       3
4   Royalties      . . . .  .  .    . .  .   . .      . .  . . .     .  . . .               . . .  . . .    . .   . . .       4
5   Leases, terminations, etc. .    . .  .   . .      . .  . . .     .  . . .               . . .  . . .    . .   . . .       5
6   Investment income. Add lines 1 through 5. Enter here and on page 1, line 4  .           . . .  . . .    . .   . . .       6
                                                                                                                                  Form 1120-L (2021)

Form 1120-L (2021)                                                                                                                                 Page 3 
Schedule F         Increase (Decrease) in Reserves (section 807) (see instructions)
                                                                                                                     (a)  Beginning         (b) End of tax year  
                                                                                                                     of tax year  
1   Life insurance reserves  .   .  .    . . . . .       .  .    . .  . .   .       .   . . .      . .      1
2   Unearned premiums and unpaid losses      . . .       .  .    . .  . .   .       .   . . .      . .      2
3   Supplementary contracts      .  .    . . . . .       .  .    . .  . .   .       .   . . .      . .      3
4   Dividend accumulations and other amounts  .  .       .  .    . .  . .   .       .   . . .      . .      4
5   Advance premiums  .     .    .  .    . . . . .       .  .    . .  . .   .       .   . . .      . .      5
6   Special contingency reserves    .    . . . . .       .  .    . .  . .   .       .   . . .      . .      6
7   Add lines 1 through 6 . .    .  .    . . . . .       .  .    . .  . .   .       .   . . .      . .      7

8   Increase (decrease) in reserves under section 807. Subtract line 7, column (a), from line 7, column (b)  .    .  .    .            8
9a  Tax-exempt interest  .  .    .  .    . . . . .       .  .    . .  . .   .       .   . . .        9a
b   Increase in policy cash value of section 264(f) policies as defined in section 805(a)(4)(F)      9b
c   Add lines 9a and 9b  .  .    .  .    . . . . .       .  .    . .  . .   .       .   . . .        9c
10  Policyholders’ share percentage      . . . . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .            10          30%
11  Policyholders’  share  of  tax-exempt  interest  and  the  increase  in  policy  cash  value  of  section  264(f)  policies  as 
    defined in section 805(a)(4)(F). Multiply line 9c by line 10 . .  . .   .       .   . . .      . .    . .   . .  .    .            11
12  Net  increase  (decrease)  in  reserves.Subtract  line  11  from  line  8.  If  an  increase,  enter  here  and  on  page       1, 
    line 10. If a decrease, enter here and on page 1, line 2  .  . .  . .   .       .   . . .      . .    . .   . .  .    .            12
Schedule G         Policy Acquisition Expenses (section 848) (see instructions)
                                                                                                (a) Annuity          (b) Group life            (c) Other
                                                                                                                     insurance
1   Gross premiums and other consideration  .  . .       .  .    . .  . .   .           1
2   Return  premiums  and  premiums  and  other  consideration  incurred  for 
    reinsurance      . . .  .    .  .    . . . . .       .  .    . .  . .   .           2
3   Net premiums. Subtract line 2 from line 1  . .       .  .    . .  . .   .           3
4   Net premium percentage (see instructions)  . .       .  .    . .  . .   .           4
5   Multiply line 3 by line 4  . .  .    . . . . .       .  .    . .  . .   .           5

6   Combine line 5, columns (a), (b), and (c), and enter here. If zero or less, enter -0- on lines 7 and 8  .   . .  .    .            6
7   Unused balance of negative capitalization amount from prior years  .    .       .   . . .      . .    . .   . .  .    .            7  (                      )
8   Combine lines 6 and 7. If zero or less, enter -0-  . .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .            8
9   General deductions (attach statement) .  . . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .            9
10  Enter the lesser of line 8 or line 9 . . . . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .            10
11  Deductible general deductions. Subtract line 10 from line 9. Enter here and include on page 1, line 18  .     .  .    .            11
12  If the amount on line 6 is negative, enter it as a positive amount. If the amount on line 6 is positive, enter -0-  . .            12
13  Unamortized specified policy acquisition expenses from prior years  .   .       .   . . .      . .    . .   . .  .    .            13
14  Deductible negative capitalization amount. Enter the lesser of line 12 or line 13 .   . .      . .    . .   . .  .    .            14
15a Tentative  60-month  specified  policy  acquisition  expenses.  Enter  amount  from  line  10, 
    but not more than $5 million .  .    . . . . .       .  .    . .  . .   .       .   . . .        15a
b   Limitation  .    . . .  .    .  .    . . . . .       .  .    . .  . .   .       .   . . .        15b    $10,000,000
16  Phase-out amount. Subtract line 15b from line 10. If zero or less, enter -0-  .     . . .        16
17a Current year 60-month specified policy acquisition expenses. Subtract line 16 from line 
    15a. If zero or less, enter -0- .    . . . . .       .  .    . .  . .   .       .   . . .        17a
b   Enter 10% (0.10) of line 17a  . .    . . . . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .         17b
18a Current year  180-month  specified policy  acquisition expenses. Subtract line  17a from 
    line 10  .     . . . .  .    .  .    . . . . .       .  .    . .  . .   .       .   . . .        18a
b   Enter 3.34% (0.0334) of line 18a     . . . . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .         18b
19  Enter the applicable amount of amortization from specified policy acquisition expenses capitalized in prior years 
    and deductible this year. Attach statement . .       .  .    . .  . .   .       .   . . .      . .    . .   . .  .    .            19
20  Deductible policy acquisition expenses. Add lines 14, 17b, 18b, and 19. Enter here and on page 1, line 16  .          .            20
                                                                                                                                          Form 1120-L (2021)

Form 1120-L (2021)                                                                                                                           Page 4 
Schedule K         Tax Computation (see instructions)
1   Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120))  .                 . . . . ▶
2   Income tax  .    .   . . .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                    . . . .  . .        2 
3   Base erosion minimum tax amount (attach Form 8991)  .    . . .      . .        . . . . . .                    . . . .  . .        3 
4   Add lines 2 and 3  .   . .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                    . . . .  . .        4 
5 a Foreign tax credit (attach Form 1118)  .   . . .  .    . . . .      . .        . . . .   5a 
b   Credit from Form 8834 (attach Form 8834)     . .  .    . . . .      . .        . . . .   5b 
c   General business credit (attach Form 3800)  .  .  .    . . . .      . .        . . . .   5c 
d   Credit for prior year minimum tax (attach Form 8827)   . . . .      . .        . . . .   5d 
e   Bond credits from Form 8912  .     .    .  . . .  .    . . . .      . .        . . . .   5e 
6   Total credits. Add lines 5a through 5e     . . .  .    . . . .      . .        . . . . . .                    . . . .  . .        6 
7   Subtract line 6 from line 4  . .   .    .  . . .  .    . . . .      . .        . . . . . .                    . . . .  . .        7 
8   Foreign corporations—tax on income not effectively connected with U.S. business      . . .                    . . . .  . .        8 
9   Other taxes. Check if from:    Form 4255          Form 8611         Other (attach statement)  .                 . . .  . .        9 
10  Total tax. Add lines 7 through 9. Enter here and on page 1, line 26 . .        . . . . . .                    . . . .  . .       10 
Schedule L         Part I—Total Assets (see instructions)
                                                                                                                        (a) Beginning   (b) End of tax year
                                                                                                                          of tax year
1   Real property  .     . . .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                      1
2   Stocks  .      . .   . . .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                      2
3   Proportionate share of partnership and trust assets  . . . . .      . .        . . . . . .                      3
4   Other assets (attach statement) .  .    .  . . .  .    . . . .      . .        . . . . . .                      4
5   Total assets. Add lines 1 through 4     .  . . .  .    . . . .      . .        . . . . . .                      5
                   Part II—Total Assets and Total Insurance Liabilities (section 842(b)(2)(B)(i)) (see instructions) 
                   Note: The information provided in Part II should conform with the “Assets” and “Liabilities, Surplus, and Other Funds” sections of 
                   the NAIC Annual Statement.
                                                                                                                        (a) Beginning   (b) End of tax year
                                                                                                                          of tax year
1   Subtotals for assets  .  .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                      1
2   Total assets  .      . . .   . .   .    .  . . .  .    . . . .      . .        . . . . . .                      2
3   Reserve for life policies and contracts  . . . .  .    . . . .      . .        . . . . . .                      3
4   Reserve for accident and health policies  .  . .  .    . . . .      . .        . . . . . .                      4
5   Liability for deposit-type contracts  . .  . . .  .    . . . .      . .        . . . . . .                      5
6   Life policy and contract claims  . .    .  . . .  .    . . . .      . .        . . . . . .                      6
7   Accident and health policy and contract claims  . .    . . . .      . .        . . . . . .                      7
8   Policyholder’s dividend and coupon accumulations  .    . . . .      . .        . . . . . .                      8
9   Premiums and annuity considerations received in advance less discount          . . . . . .                      9
10  Surrender values on canceled policies .    . . .  .    . . . .      . .        . . . . . .                      10
11  Part of other amounts payable on reinsurance assumed     . . .      . .        . . . . . .                      11
12  Part  of  aggregate  write-ins  for  liabilities.  (Only  include  items  or  amounts  includible  in  “total 
    insurance liabilities on U.S. business” as defined in section 842(b)(2)(B)(i)) . . . . . .                      12
13  Separate accounts statement  .     .    .  . . .  .    . . . .      . .        . . . . . .                      13
14  Total insurance liabilities. Add lines 3 through 13  . . . . .      . .        . . . . . .                      14
                                                                                                                                        Form 1120-L (2021)

Form 1120-L (2021)                                                                                                                    Page 5 
Schedule M         Other Information (see instructions)
                                                               Yes No                                                                 Yes No
1 Check accounting method:                                            8c   The  corporation  may  have  to  file      Form  5472, 
a    Accrual                                                               Information  Return  of  a  25%  Foreign-Owned  U.S. 
b    Other (specify) ▶                                                     Corporation or a Foreign Corporation Engaged in a 
                                                                           U.S.  Trade  or  Business.  Enter  number  of  Forms 
                                                                           5472 attached. ▶
2 Check if the corporation is a:
a    Legal reserve company—if checked                                 9    Does  the  corporation  discount  any  of  the  loss 
  Kind of company:                                                         reserves shown on its annual statement?  .     . .
  (1) Stock
  (2) Mutual                                                          10 a Enter  the  total  unpaid  losses  shown  on  the 
  Principal business:                                                      corporation’s annual statement:
  (1) Life insurance                                                       (1) For the current year:     $
  (2) Health and accident insurance                                        (2) For the previous year:    $
b    Fraternal or assessment association                              b    Enter  the  total  unpaid  loss  adjustment  expenses 
c    Burial or other insurance company                                     shown on the corporation’s annual statement:
                                                                           (1) For the current year:     $
3 Enter  the  percentage  that  the  total  of  the                        (2) For the previous year:    $
  corporation’s life insurance reserves (section 816(b)) 
  plus  unearned  premiums  and  unpaid  losses 
  (whether or not ascertained) on noncancelable life,                 11   Enter the available net operating loss carryover from 
  health,  or  accident  policies  not  included  in  life                 prior tax years.  (Do not reduce it by any deduction 
  insurance  reserves  bears  to  the  corporation’s  total                on page 1, line 21b.)  .  . ▶ $
  reserves (section 816(c))  .  .  ▶                     %.
  Attach a statement showing the computation.                         12a  Enter the corporation’s state of domicile. ▶

4 Does  the  corporation  have  any  variable  annuity                b    Was the annual statement used to prepare the tax 
  contracts outstanding?  .     .  .   . .  .         .  .                 return filed with the state of domicile?  .  . . .
                                                                           If “No,” complete  cbelow.
5 At the end of the tax year, did the corporation own, 
  directly  or  indirectly,  50%  or  more  of  the  voting           c    Enter  the  state  where  the  annual  statement  used  to 
  stock  of  a  domestic  corporation?  (For  rules  of                    prepare the tax return was filed. ▶
  attribution, see section 267(c).)  . . .  .         .  .
  If “Yes,” attach a statement showing   (a) name and                 13   Is  the  corporation  required  to  file  Schedule  UTP 
  employer identification number (EIN), (b) percentage                     (Form  1120),  Uncertain  Tax  Position  Statement? 
  owned, and (c) taxable income or (loss) before NOL                       See instructions    . .   . .     . .      . . . .  
  and special deductions of such corporation for the 
  tax year ending with or within your tax year.                            If “Yes,” complete and attach Schedule UTP.
                                                                      14   Does the corporation have gross receipts of at least 
6 Is the corporation a subsidiary in an affiliated group                   $500  million  in  any  of  the  3  preceding  tax  years? 
  or a parent-subsidiary controlled group?  .         .  .                 (See section 59A(e)(2) and (3).)  . .      . . . .  
  If  “Yes,”  enter  name  and  EIN  of  the  parent                       If “Yes,” complete and attach Form 8991. 
  corporation. ▶
                                                                      15   During  the  tax  year,  did  the  corporation  pay  or 
                                                                           accrue  any  interest  or  royalty  for  which  the 
                                                                           deduction is not allowed under section 267A? See 
7 At  the  end  of  the  tax  year,  did  any  individual,                 instructions  . .   . .   . .     . .      . . . .  
  partnership, corporation, estate, or trust own, directly 
  or indirectly, 50% or more of the corporation’s voting                   If  “Yes,”  enter  the  total  amount  of  the  disallowed 
  stock? (For rules of attribution, see section 267(c).)                   deductions  .   .   . .     ▶ $
  If “Yes,”  complete  aand  bbelow.
                                                                      16   Did the corporation have an election under section 
a Attach  a  statement  showing  name  and  identifying                    163(j) for any real property trade or business or any 
  number.  (Do  not  include  any  information  already                    farming business in effect during the tax year? See 
  entered on line  6above.)                                                instructions  . .   . .   . .     . .      . . . .  
b Enter percentage owned. ▶
                                                                      17   Is  the  corporation  required  to  file  Form  8990, 
                                                                           Limitation  on  Business  Interest  Expense  Under 
8 At any time during the year, did one foreign person                      Section 163(j), to calculate the amount of deductible 
  own,  directly  or  indirectly,  at  least  25%  of (a)  the             business interest? See instructions  .     . . . .  
  total  voting  power  of  all  classes  of  stock  of  the 
  corporation entitled to vote, or (b) the total value of 
  all classes of stock of the corporation?  .         .  .
  If “Yes,” enter: 
  a Percentage owned and ▶
  b Owner’s country. ▶
                                                                                                                          Form 1120-L (2021)