SCHEDULE L                                                                       Foreign Tax Redeterminations
(Form 1118)
(December 2021)                 For calendar year 20             , or other tax year beginning                         , 20             , and ending                        , 20         .      OMB No. 1545-0123
Department of the Treasury                                                                     ▶ Attach to Form 1118. 
Internal Revenue Service                                           ▶ Go to www.irs.gov/Form1118 for instructions and the latest information.
Name of corporation                                                                                                                                                                Employer identification number

Use a separate Schedule L (Form 1118) for each category of income (see instructions). 
  a Separate category (enter code—see instructions)  .                .      .   .   . .  .   .      . .    . . .    . .       . .    .    . . . .    .    .  . . .    .  . .      .   ▶
  b If code 901j is entered on line a, enter the country code for the sanctioned country (see instructions)  .                             . . . .    .    .  . . .    .  . .      .   ▶
  c If one of the RBT codes is entered on line a, enter the country code for the treaty country (see instructions)  .                          . .    .    .  . . .    .  . .      .   ▶
  d Check this box if election made under Regulations section 1.905-5(e) to account for foreign tax redeterminations with respect to pre-2018 tax years 
    in foreign corporation’s last pooling year (see instructions)                .   . .  .   .      . .    . . .    . .       . .    .    . . . .    .    .  . . .    .  . .      .   ▶
  Part I    Increase in Amount of Foreign Taxes Accrued (see instructions)
Enter redetermined amounts by payor entity for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year (see instructions). 
    1. U.S. Tax Year 
    of Taxpayer to                                                                                                                                                     2c. Name of Owner of Payor Entity, if applicable 
    Which Tax Relates                         2a. Name of Payor Entity                                 2b. EIN or Reference ID Number of Payor Entity                                 (see instructions)
    (Relation Back Year) 
    (MM/DD/YYYY)
                            (1)
 A                          (2)
                            (3)                                                                                                                                                                 
                            (1)
 B                          (2)
                            (3)
                                                                                     3. Country or                                                            6. Payor Entity’s Income 
                                                                                   U.S. Possession          4. Date Additional        5. Foreign Tax Year 
                         2d. EIN or Reference ID Number of Owner                 to Which Tax Is Paid  Foreign Tax Was Paid           to Which Tax Relates      Subject to Tax in the      7. Additional Tax Accrued 
                                                                                     (enter code—           (MM/DD/YYYY)                (MM/DD/YYYY)            Foreign Jurisdiction       in Local Currency in Which 
                                                                                   see instructions)                                                            (see instructions)              the Tax Is Payable
     (1)
 A  (2)
     (3)
     (1)
 B  (2)
     (3)
                                                                                                                                                                                                         14. Check Box if 
                8. Additional Tax Accrued             9. Conversion Rate               10. Additional Tax Accrued        11. U.S. Dollar Tax               12. Revised Tax Accrued    13. Check Box if   Change Caused 
                in Functional Currency                of Local Currency                       in U.S. Dollars            of Payor Entity per       (add column 10 and column 11)       Contested Tax     to High Tax 
                  of Taxpayer’s QBU                     to U.S. Dollars                (divide column 7 by column 9)   Original/Amended Return                                        (see instructions) Exception/Exclusion 
                or Foreign Corporation                                                                                                                                                                   (see instructions)
     (1)
 A  (2)
     (3)
Subtotal by Relation Back       Year of Taxpayer (add amounts in columns     10, 11, and▶ 12)                                                                                                                    
     (1)
 B  (2)
     (3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12) ▶
* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
For Paperwork Reduction Act Notice, see the Instructions for Form 1118.                                                          Cat. No. 75132H                                         Schedule L (Form 1118) (12-2021)

Schedule L (Form 1118) (12-2021)                                                                                                                                                                 Page 2
Name of corporation                                                                                                                                            Employer identification number

 Part II    Decrease in Amount of Foreign Taxes Paid or Accrued (see instructions) 
Enter redetermined amounts by payor entity for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year (see instructions).
     1. U.S. Tax Year 
     of Taxpayer to                                                                                                                                2c. Name of Owner of Payor Entity, if applicable 
     Which Tax Relates                  2a. Name of Payor Entity                        2b. EIN or Reference ID Number of Payor Entity                              (see instructions)
   (Relation Back Year) 
     (MM/DD/YYYY)
                          (1)
 A                        (2)
                          (3)                                                                                                                                               
                          (1)
 B                        (2)
                          (3)
                                                                       3. Country or 
                                                                       U.S. Possession       4. Date Foreign Tax                                                            7. Tax Refunded or 
                                                                       From Which Tax        Was Refunded or          5. Foreign Tax Year  6. Payor Entity’s Income 
                       2d. EIN or Reference ID Number of Owner       Was Refunded or         Deemed Refunded          to Which Tax Relates    Subject to Tax in the            Deemed Refunded 
                                                                     Deemed Refunded           (MM/DD/YYYY)             (MM/DD/YYYY)          Foreign Jurisdiction             in Local Currency 
                                                                       (enter code—          (see instructions)                               (see instructions)               in Which the 
                                                                                                                                                                               Tax Is Payable
                                                                       see instructions)
     (1)
 A (2)
     (3)
     (1)
 B (2)
     (3)
             8. Refunded Amount                 9. Conversion Rate       10. Refunded Amount                11. U.S. Dollar Tax            12. Revised Tax          13. Check Box if   14. Check Box if 
             in Functional Currency             of Local Currency           in U.S. Dollars                 of Payor Entity per            Paid or Accrued          Section 905(c)(2)  Change Caused 
                of Taxpayer’s QBU                 to U.S. Dollars        (divide column 7 by column 9) Original/Amended Return             (subtract column 10      Two Year Rule      to High Tax 
             or Foreign Corporation                                                                                                        from column 11)             Applies         Exception/Exclusion 
                                                                                                                                                                    (see instructions) (see instructions)
     (1)
 A (2)
     (3)
Subtotal by Relation Back Year of Taxpayer 
(add amounts in columns     10, 11, and 12)  .. . .    .     .   . . . ▶                                                                                                                         
     (1)
 B (2)
     (3)
Subtotal by Relation Back Year of Taxpayer 
(add amounts in columns 10, 11, and 12)  .    . . .    .       . . . . ▶
* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
                                                                                                                                                                       Schedule L (Form 1118) (12-2021)

Schedule L (Form 1118) (12-2021)                                                                                                                                                                Page 3
Name of corporation                                                                                                                               Employer identification number

Part III    Change in Inclusions; Change in Foreign Taxes Paid, Accrued, or Deemed Paid; and Change in Foreign Tax Credits Claimed
Enter the information below for the change in inclusions, change to the amount of foreign taxes paid, accrued, or deemed paid, and change in foreign tax credits claimed for each 
relation back year. This information is reported on an overall taxpayer basis and not on a per payor entity basis.
                                                               2. Redetermined      3. Direct Section 901 
            1. Relation Back Year                              Direct Section 901      and/or 903 Taxes         4. Redetermined                5. Section 951(a)(1)(A) Inclusion 6. Redetermined Taxes 
                    (MM/DD/YYYY)                               and/or 903 Taxes        Paid or Accrued          Section 951(a)(1)(A) Inclusion per Original/Amended Return          Deemed Paid 
                                                               Paid or Accrued      per Original/Amended Return                                                                     Under Section 960(a)

  7. Section 960(a)              8. Redetermined        9. Section 951A Inclusion   10. Redetermined Taxes      11. Section 960(d)             12. Amount of FTC Claimed         13. Amount of FTC Claimed 
  Deemed Paid Taxes              Section 951A Inclusion per Original/Amended Return      Deemed Paid            Deemed Paid Taxes              per Original/Amended Return       After Redetermination
  per Original/Amended Return                                                       Under Section 960(d)        per Original/Amended Return

Part IV     Change in U.S. Tax Liability
Enter the below information for the change in U.S. tax liability for each relation back year and other affected year. This information is reported on an overall taxpayer basis and not 
on a per payor entity basis.
                    1. Relation Back Year or Affected Tax Year                         2. Total Redetermined       3. Total U.S. Tax Liability                                   4. Difference 
                                 (MM/DD/YYYY)                                            U.S. Tax Liability        per Original/Amended Return    (subtract column 3 from column 2)

* Important: See Computer-Generated Schedule L in the separate instructions for Schedule L (Form 1118).
                                                                                                                                                                                 Schedule L (Form 1118) (12-2021)