Table of Contents

• Instructions for Schedule UTP (Form 1120) - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Schedule
  • Reporting Uncertain Tax Positions on Schedule UTP
  • Who Must File
    • Definitions and Special Rules
    • Ranking Tax Positions by Size
    • Coordination with Other Reporting Requirements
  • Comprehensive Examples
• Specific Instructions
  • Part I. Uncertain Tax Positions For the Current Tax Year
    • When to Complete Part I
• Instructions for Schedule UTP (Form 1120) - Notices
  • Part II. Uncertain Tax Positions For Prior Tax Years
    • When to Complete Part II
  • Part III. Concise Description of UTPs
    • When to Complete Part III