Instructions for Form 1120-L - Introductory Material

Future Developments

For the latest information about developments related to Form 1120-L and its instructions, such as legislation enacted after they were published, go to

What's New

Deductions for compensation paid by health insurance providers.   Section 162(m)(6) limits the allowable deduction for remuneration for services provided by individuals for or on behalf of certain health insurance providers. See Limitation on tax benefits for remuneration under the Patient Protection and Affordable Care Act, under Limitations on Deductions, later.

Photographs of Missing Children

The IRS 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 can help the corporation understand these rights.

The corporation can contact the TAS as follows.

  • Call the corporation's local advocate, whose number is listed in the local phone book and on our website at

  • Call the TAS toll-free line at 1-877-777-4778 to see if the corporation is eligible for assistance. People 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. Deaf or hard-of-hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at

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

For more information, go to

How To Get Forms and Publications

Internet.   You can access the IRS website 24 hours a day, 7 days a week, at 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 recent 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.

IRS E-Services Make Taxes Easier

Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

  • You can e-file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns; Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941, Employer's QUARTERLY Federal Tax Return; Form 1099-MISC, Miscellaneous Income; and other information returns. Visit for details.

  • You can pay taxes online or by phone using the free Electronic Federal Tax Payment System (EFTPS). Visit or call 1-800-555-4477 for details.

Use these electronic options to make filing and paying taxes easier.

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