Instructions for 
Form 1120-F - Introductory Material


Future Developments

For the latest information about developments related to Form 1120-F and its instructions, such as legislation enacted after they were published, go to 
www.irs.gov/form1120f .

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Unresolved Tax Issues

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Its job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all. As a taxpayer, the corporation has rights that the IRS must abide by in its dealings with the corporation. The TAS tax toolkit at www.irs.gov/advocate can help the corporation understand these rights.

The corporation can contact the TAS as follows:

  • Call the corporation's local taxpayer advocate, whose number is listed in the local phone book and on our web site at www.irs.gov/advocate.

  • Call the toll-free intake line at 1-877-777-4778 to see if the corporation is eligible for assistance. Individuals who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. These individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay. TAS also handles large-scale or systemic problems that affect many taxpayers. If the corporation knows of one of these broad issues, please report it to us through the Systemic Advocacy Management System at www.irs.gov/advocate.

For more information, go to www.irs.gov/advocate.

How To Get Forms and Publications

Internet.   You can access the IRS website 24 hours a day, 7 days a week, at IRS.gov to:
  • Download forms, instructions, and publications;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword;

  • View Internal Revenue Bulletins (IRBs) published in the last few years; and

  • Sign up to receive local and national tax news by email.

By phone and in person.   You can order forms and publications by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.


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