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Schedules for Form 1120

Schedule B (Form 1120), Additional Information for Schedule M-3 Filers
Filers of Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More, use this schedule to provide answers to additional questions.

Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to report sales and exchanges of capital assets and gains on distributions to shareholders of appreciated capital assets.

Schedule G (Form 1120), Capital Gains and Losses
Use this schedule to provide information applicable to certain entities, individuals, and estates that own, directly, 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the corporation's stock entitled to vote.

Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC)
A personal service corporation (PSC) that elects to have a tax year other than a calendar year uses this schedule to determine if the PSC meets the minimum distribution requirement for the tax year or to figure the limits on deductions if the requirement is not met.

Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Corporations file this schedule to answer questions about the their financial statements and reconcile financial statement net income (loss) for the corporation to net and taxable income on Form 1120.

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 O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group
A corporation that is a component member of a controlled group must use this schedule to report the apportionment of taxable income, income tax, and certain tax benefits between all component members of the group.

Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax
A corporation that is a personal holding company (PHC) uses this schedule to figure the PHC tax.

Schedule UTP (Form 1120), Uncertain Tax Position Statement
This schedule asks for information about tax positions that affect the U.S. federal income tax liabilities of certain corporations that issue or are included in audited financial statements and have assets that equal or exceed $50 million.

Page Last Reviewed or Updated: 18-Dec-2014