| # | Id | Type | Description |
| 1 | ein | string | Part VIII, Line A, EIN of Controlled Foreign Corporation (CFC) |
| 2 | foreignEntityId | Array of string | Part VIII, Line A, Reference ID of Controlled Foreign Corporation (CFC) |
| 3 | separateCategoryCode | string | Part VIII, Line B, Separate category code |
| 4 | passiveCategoryIncomeGroupCode | string | Part VIII, Line C, Passive Grouping Code under Regulations section 1.904-4(c), if category code "PAS" was entered on line B |
| 5 | multipleSourceCountry | boolean | Part VIII, Line D, Multiple source countries present for a line |
| 6 | usSourceIncome | boolean | Part VIII, Line E, U.S. Source indicator |
| 7 | fogeiOrFori | boolean | Part VIII, Line F, Foreign Oil Related Income (FORI) or Foreign Oil and Gas Extraction Income (FOGEI) indicator |
| 8 | functionalCurrencyCode | Iso4217CurrencyCode | |
| 9 | totalDividendInterestRentsRoyaltiesAnnuities | SubpartFForeignCorpIncome | |
| 10 | dividendInterestRentsRoyaltiesAnnuities | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 a, Dividends, interest, rents, royalties, and annuities |
| 11 | totalNetGainCertainProperties | SubpartFForeignCorpIncome | |
| 12 | netGainCertainProperties | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 b, Net gain from certain property transactions |
| 13 | totalNetGainCommodities | SubpartFForeignCorpIncome | |
| 14 | netGainCommodities | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 c, Net gain from commodities transactions |
| 15 | totalNetForeignCurrencyGain | SubpartFForeignCorpIncome | |
| 16 | netForeignCurrencyGain | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 d, Net foreign currency gain |
| 17 | totalIncomeEquivalentInterest | SubpartFForeignCorpIncome | |
| 18 | incomeEquivalentInterest | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 e, Income equivalent to interest |
| 19 | subpartFOther | Array of SubpartFOther | Part VIII, Line 1 f, Totals with descriptions, Other Foreign Personal Holding Company Income |
| 20 | other | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 f, Other Foreign Personal Holding Company Income |
| 21 | totalForeignBaseCorpSalesIncome | SubpartFForeignCorpIncome | |
| 22 | foreignBaseCorpSalesIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 g, Foreign base company sales income |
| 23 | totalForeignBaseCorpServicesIncome | SubpartFForeignCorpIncome | |
| 24 | foreignBaseCorpServicesIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 h, Foreign base company services income |
| 25 | totalInclusionForeignBaseCorpIncome | SubpartFForeignCorpIncome | |
| 26 | inclusionForeignBaseCorpIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 i, Full inclusion foreign base company income |
| 27 | totalInsuranceIncome | SubpartFForeignCorpIncome | |
| 28 | insuranceIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 1 j, Insurance income |
| 29 | totalInternationalBoycottIncome | SubpartFForeignCorpIncome | |
| 30 | totalBribesKickbacksPayments | SubpartFForeignCorpIncome | |
| 31 | totalSection901jIncome | SubpartFForeignCorpIncome | |
| 32 | recapturedSubpartFIncome | SubpartFForeignCorpIncome | |
| 33 | totalTestedIncome | SubpartFForeignCorpIncome | |
| 34 | testedIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 3, Tested income group |
| 35 | totalResidualIncome | SubpartFForeignCorpIncome | |
| 36 | residualIncome | Array of SubpartFForeignCorpIncomeDetail | Part VIII, Line 4, Residual income group |
| 37 | cfcTotalIncome | SubpartFForeignCorpIncome | |