1. Caterpillar and Abbvie qualify.
2. According to Caterpillar Inc.:
Caterpillar Inc. is located in a federally designated Foreign Trade. Sub-Zone (Peoria/Sub Zone 114A).
According to Abbvie:
AbbVie Inc. is located in a federally designated Foreign Trade Sub-Zone. (Chicago/Sub Zone 22S).
3. Yes. You can amend 3 years back, 2021, 2020, and 2019. The 2019 must be filed by April 15 of this year.
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