A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.
Tax Reform Guidance for 1120 filers -- 09-APR-2018
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 515, Withholding of Tax on Nonresident Aliens and Foreign Entities