Regulated investment companies (RIC) file this form to report their
- income,
- gains, losses, deductions, credits, and
- to figure their income tax liability.
Current revision
Recent developments
No penalty for not electronically filing Forms 1120-REIT, 1120-RIC, 1120-L, and 1120-PC for 2025 -- 20-FEB-2026
Guidance on determining a corporation’s estimated tax payment –- 20-JUN-2023