Forms and Publications Search Results

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

Use Schedule D (Form 1120), Capital Gains and Losses to figure the overall gain or loss from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets, report certain transactions the corporation does not have to report on Form 8949, report gain from Form 6252, Installment Sale Income, or from Part I of Form 4797, Sales of Business Property, report gain or loss from Form 8824, Like-Kind Exchanges, report unused capital loss carryover, and report capital gain distributions not reported directly on Form 1120, line 8 (or effectively connected capital gain distributions not reported directly on Form 1120-F, 1120-C, 1120-H, or all other related forms).

Domestic corporations use Form 1120, U.S. Corporation Income Tax Return, to report their income, gains, losses, deductions, credits and figure their income tax liability.

Form 1120 (Schedule G), Information on Certain Persons Owning the Corporation's Voting Stock, is used 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 a corporation's stock entitled to vote.

Use Schedule D (Form 1120), Capital Gains and Losses to figure the overall gain or loss from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets, report certain transactions the corporation does not have to report on Form 8949, report gain from Form 6252, Installment Sale Income, or from Part I of Form 4797, Sales of Business Property, report gain or loss from Form 8824, Like-Kind Exchanges, report unused capital loss carryover, and report capital gain distributions not reported directly on Form 1120, line 8 (or effectively connected capital gain distributions not reported directly on Form 1120-F, 1120-C, 1120-H, or all other related forms).

Schedule PH (Form 1120) is used by a personal holding company (PHC) to compute tax, and is then filed with every PHC return.

Form 1120 (Schedule UTP), Uncertain Tax Position Statement, 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 $10 million.

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

Schedule PH (Form 1120) is used by a personal holding company (PHC) to compute tax, and is then filed with every PHC return.

Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More