Recently, multilevel H-bridge inverters have become popular in medium to high power ac drive applications. One of significant advantages of them is low harmonic contents in their input line currents thanks to the transformer with multiple phase-shifted secondary windings. This paper attempts to provide basic guidelines for the design of the phase shifting transformer windings and theoretical analysis of input line current harmonics of H-bridge inverters. The part II is devoted to the analysis of the harmonic characteristics of the input line current, providing mathematical background for the equidistant phase-shifting angle distribution policy for harmonic elimination.