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For the latest information about developments related to Form 1120S and its instructions, such as legislation enacted after
they 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 these 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 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 advocate, whose number is listed in the local phone book and on our website 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
For more information, go to www.irs.gov/advocate.
To request a direct deposit of the corporation's income tax refund into an account at a U.S. bank or other financial institution, attach Form 8050, Direct Deposit of Corporate Tax Refund. See the instructions for line 27.
Download forms, including talking tax forms, instructions, and publications;
Order IRS products online;
Research your tax questions online;
Search publications online by topic or keyword;
Use the online Internal Revenue Code, regulations, or other official guidance;
View Internal Revenue Bulletins (IRBs) published in recent years; and
Sign up to receive local and national tax news by email.
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