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Other Items Related to Schedule UTP (Form 1120)

Frequently Asked Questions on Schedule UTP
As described in Announcement 2010-76, certain corporations will be required to support their uncertain tax positions (UTPs) starting with 2010 tax years. This FAQ provides important additional information and is linked to Article 221533.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.

Form 1120-L, U.S. Life Insurance Company Income Tax Return
Life insurance companies use this form to report income, gains, losses, deductions, credits, and to figure their income tax liability.

Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of insurance companies, other than life insurance companies.

Page Last Reviewed or Updated: 26-Feb-2014