Attach to Form 1118. Use Part I to show adjustments to separate limitation income or (losses) in determining the numerator of the limitation fraction for each separate category. Use Part II to show the year-end balances of future separate limitation income that must be recharacterized as income of other separate categories (as the result of current year or prior year separate limitation losses that were allocated to those other separate categories). Use Part III to show: (a) the balances in the corporation’s overall foreign loss accounts at the beginning of the tax year, (b) any current year adjustments, and (c) the balances in the overall foreign loss accounts at the end of the tax year. Complete Schedule J only once. Include adjustments for each applicable separate category. Availability: Usually ships the next business day. 1118 Schedule J Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances 1118SJ$5.95