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Other Items Related to Form 1120S

Form 720, Quarterly Federal Excise Tax Return
Use this form and attachments to report liability by IRS No. and pay the excise taxes listed on the form.

Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Use this form to report your annual Federal Unemployment Tax Act (FUTA) tax.

Form 941, Employer's Quarterly Federal Tax Return
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.

Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.

Form 944, Employer's ANNUAL Federal Tax Return
This form is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.

Form 945, Annual Return of Withheld Federal Income Tax
Use Form 945 to report withheld federal income tax from nonpayroll payments.

Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
This form is used to determine under certain circumstances described in section 108 the amount of discharged indebtedness that can be excluded from gross income.

Schedule K 1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc.
Use Schedule K-1 to report a beneficiary's share of the estate’s or trust’s income, credits, deductions, etc., on your Form 1040, U.S. Individual Income Tax Return.

Schedule N (Form 1120), Foreign Operations of U.S. Corporations
Corporations may have to file this schedule if, at any time during the tax year, they had assets in or operated a business in a foreign country or a U.S. possession.

SCHEDULE M-3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of$10 Million or More
Schedule M-3, Part I, asks certain questions about the corporation's financial statements and reconciles financial statement worldwide net income (loss) for the corporation (or consolidated financial statement group, if applicable) to income (loss) per the income statement of the corporation for U.S. income tax purposes.

Form 1125-A, Cost of Goods Sold
Filers of Form 1120, 1120-C, 1120-F, 1120S, 1065, or 1065-B complete and attach this form if they report a deduction for cost of goods sold.

Form 1128, Application To Adopt, Change, or Retain a Tax Year
File this form to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.

Form 2220, Underpayment of Estimated Tax by Corporations
Corporations, tax-exempt organizations subject to the unrelated business income tax, and private foundations use this form to determine whether they are subject to the penalty for underpayment of estimated tax and, if so, the amount of the underpayment penalty for the period that applies.

Form 2553, Election by a Small Business Corporation
A corporation or other entity eligible to be treated as a corporation file this form to make an election under section 1362(a) to be an S corporation.

Form 3115, Application for Change in Accounting Method
File this form to request a change in either an overall method of accounting or the accounting treatment of any item.

Form 4136, Credit for Federal Tax Paid on Fuels
Use Form 4136 to claim a credit for certain nontaxable uses (or sales) of fuel during your income tax year, the alternative fuel credit, and a credit for blending a diesel-water fuel emulsion.

Form 4562, Depreciation and Amortization
Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4797, Sales of Business Property
Use this form to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gain or loss for partners and S corporation shareholders and the computation of recapture amounts under sections 179 and 280F(b)(2).

Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.

Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
Form 5500-EZ is used by one-participant plans that are not subject to the requirements of section 104(a) of the Employee Retirement Income Security Act of 1974 (ERISA) and that are not eligible or choose not to file Form 5500-SF electronically to satisfy certain annual reporting and filing obligations imposed by the Code.

Form 5884-B, New Hire Retention Credit
Employers use this form to figure new hire retention credit for retained workers.

Form 5884, Work Opportunity Credit
Employers file this form to claim the work opportunity credit for qualified first- or second-year wages they paid to or incurred for targeted group employees during the tax year.

Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit
Use Form 6478 to figure your alcohol and cellulosic biofuel fuels credit.

Form 6765, Credit for Increasing Research Activities
Use this form to figure and claim the credit for increasing research activities or to elect the reduced credit under section 280C.

Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Use this form to request an automatic extension of time to file certain business income tax, information, and other returns.

Form 8050, Direct Deposit of Corporate Tax Refund
Corporations file this form to request that the IRS deposit a corporate income tax refund directly into an account at any U.S. bank or other financial institution that accepts direct deposits.

Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return
Use this form to authenticate an electronic Form 1120S, U.S. Income Tax Return for an S Corporation, authorize the ERO, if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

Form 8716, Election To Have a Tax Year Other Than a Required Tax Year
Partnerships, S corporations, and personal service corporations file this form to elect under section 444 to have a tax year other than a required tax year.

Form 8752, Required Payment or Refund Under Section 7519
Partnerships and S corporations use this form to figure and report the payment required under section 7519 or to obtain a refund of net prior year payments.

Form 8820, Orphan Drug Credit
Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.

Form 8822-B, Change of Address - Business
Use this form to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party.

Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation
Partnerships and S corporations use this form to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts.

Form 8826, Disabled Access Credit
Eligible small businesses use this form to claim the disabled access credit. This credit is part of the general business credit.

Form 8844, Empowerment Zone Employment Credit
Use this form to claim the empowerment zone employment credit.

Form 8845, Indian Employment Credit
Employers of American Indians who are qualified employees use this form to claim the Indian employment credit.

Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Certain food and beverage establishments use this form to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees’ tips.

Form 8864, Biodiesel and Renewable Diesel Fuels Credit
Use this form to figure your biodiesel and renewable diesel fuels credit.

Form 8873, Extraterritorial Income Exclusion
Use this form to figure the amount of extraterritorial income excluded from gross income for the tax year. Attach the form to your income tax return.

Form 8879-S, IRS e-file Signature Authorization for Form 1120S
A corporate officer and an electronic return originator (ERO) use this form when the corporate officer wants to use a personal identification number (PIN) to electronically sign an S corporation’s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

Form 8881, Credit for Small Employer Pension Plan Startup Costs
Eligible small employers use this form to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan.

Form 8882, Credit for Employer-Provided Childcare Facilities and Services
Employers use this form to claim the credit for qualified childcare facility and resource and referral expenditures.

Form 8886, Reportable Transaction Disclosure Statement
Use Form 8886 to disclose information for each reportable transaction in which you participated.

Form 8896, Low Sulfur Diesel Fuel Production Credit
Qualified small business refiners use this form to claim the low sulfur diesel fuel production credit.

Form 8918, Material Advisor Disclosure Statement
Material advisors to any reportable transaction file this form to disclose certain information about the reportable transaction.

Form 8923, Mine Rescue Team Training Credit
Taxpayers who employ individuals as miners in U.S. underground mines use Form 8923 to claim the mine rescue team training credit.

Form 8931, Agricultural Chemicals Security Credit
Use this form to claim the tax credit for qualified agricultural chemicals security costs paid or incurred by eligible agricultural businesses. All the costs must be paid or incurred to protect specified agricultural chemicals at a facility.

Form 8932, Credit for Employer Differential Wage Payments
An eligible small business employer can use this form to claim the credit for employer differential wage payments.

Form 8941, Credit for Small Employer Health Insurance Premiums
Eligible small employers use this form to figure the credit for small employer health insurance premiums for tax years beginning after 2009.

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.

Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.

Form T (Timber), Forest Activities Schedule
Use this form to provide information on timber accounts when a sale or deemed sale under Internal Revenue Code sections 631(a), 631(b), or other exchange has occurred during the tax year.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 51 (Circular A), Agricultural Employer's Tax Guide
This publication contains information employers of agricultural workers (farmworkers) may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes).

Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 908, Bankruptcy Tax Guide
This publication explains the basic federal income tax aspects of bankruptcy.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

S Corporations
An eligible domestic corporation can avoid double taxation (once to the shareholders and again to the corporation) by electing to be treated as an S corporation.

Page Last Reviewed or Updated: 14-Aug-2014