Table of Contents

• Instructions for  Form 1120-SF - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Who Must Sign
  • Paid Preparer Authorization
  • Assembling the Return
  • Tax Payments
    • Electronic Deposit Requirement
  • Estimated Tax Payments
  • Interest and Penalties
  • Tax Year and Accounting Method
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Additional Information
  • Definitions
    • Qualified Settlement Fund
  • • Designated Settlement Fund
• Specific Instructions
  • Period Covered
  • Address
  • Employer Identification Number (EIN)
  • Final Return, Name Change, Address Change, or Amended Return
  • Part I. Income and Deductions
    • Income
    • Deductions
  • Part II. Tax Computation
• Instructions for  Form 1120-SF - Notices
  • Paperwork Reduction Act Notice.