Domestic corporations use this form to: Report their income, gains, losses, deductions, credits. Figure their income tax liability. Current Revision Form 1120PDF Instructions for Form 1120 (Print VersionPDF) Recent Developments Guidance on Determining a Corporation’s Estimated Tax Payment –- 20 -JUN-2023 Contributions in aid of construction for regulated water and sewerage disposal utility companies -- 14-JAN-2022 Frequently Asked Questions (FAQs) for 2021 Short-Tax Year Pass-Through Entity Returns and Schedules K-2 and K-3 Clarification to the instructions for providing concise descriptions for undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III -- 06-NOV-2020 Micro-Captive Arrangements -- 23-MAR-2020 Schedules 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 B (Form 1120)PDF Schedule D (Form 1120), Capital Gains and Losses Use Schedule D (Form 1120) to: Figure the overall gain or loss from transactions reported on Form 8949. Report certain transactions the corporation does not have to report on Form 8949. Report capital gain distributions not reported directly on Form 1120. Schedule D (Form 1120)PDF Instructions for Schedule D (Form 1120) (Print VersionPDF) Schedule G (Form 1120), Information on Certain Persons Owning the Corporation's Voting Stock Use Schedule G (Form 1120) 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 G (Form 1120)PDF 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 figure the limits on deductions if the requirement is not met. Schedule H (Form 1120)PDF Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Corporations file Schedule M-3 (Form 1120) to answer questions about their financial statements and reconcile financial statement net income (loss) for the corporation to net and taxable income on Form 1120. Schedule M-3 (Form 1120)PDF 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 N (Form 1120)PDF 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 Schedule O (Form 1120) to report the apportionment of taxable income, income tax, and certain tax benefits between all component members of the group. Schedule O (Form 1120)PDF Instructions for Schedule O (Form 1120) (Print VersionPDF) Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax A corporation that is a personal holding company (PHC) uses Schedule PH (Form 1120) to figure the PHC tax. Schedule PH (Form 1120)PDF Instructions for Schedule PH (Form 1120) (Print VersionPDF) About Schedule UTP (Form 1120), Uncertain Tax Position Statement Schedule UTP (Form 1120) 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. Schedule UTP (Form 1120)PDF Instructions for Schedule UTP (Form 1120) (Print VersionPDF) Other Items You May Find Useful About Publication 15, (Circular E), Employer's Tax Guide About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 463, Travel, Entertainment, Gift, and Car Expenses About Publication 526, Charitable Contributions Other Current Products Related Items About Form 1128, Application to Adopt, Change or Retain a Tax Year About Form 3115, Application for Change in Accounting Method About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund About Form 8886, Reportable Transaction Disclosure Statement About Form 8918, Material Advisor Disclosure Statement About Form SS-4, Application for Employer Identification Number (EIN)
