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For the latest information about developments related to Form 1120-RIC and its instructions, such as legislation enacted after
this form and instructions were published, go to
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.
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 RIC has rights that the IRS must abide by in its dealings with the RIC. The TAS tax toolkit at www.taxpayeradvocate.irs.gov can help the RIC understand these rights.
TAS can help the RIC if:
A problem is causing financial difficulty for the business.
The business is facing an immediate threat of adverse action.
The RIC has tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
TAS has offices in every state, the District of Columbia, and Puerto Rico. Local advocates' numbers are in their local directories and at www.irs.gov/Advocate/Local-Taxpayer-Advocate.
TAS also handles large-scale or systemic problems that affect many taxpayers. If the RIC knows of one of these broad issues,
please report it to us through the Systemic Advocacy Management System at
For more information, go to www.irs.gov/advocate.
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.
Go to www.irs.gov/orderforms to place an order and have forms mailed to it, or
Call 1-800-829-3676 to order current year forms, instructions, publications, and prior year forms and instructions (limited to 5 years).
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