Information about Schedule D (Form 1120), Capital Gains and Losses, including recent updates, related forms and instructions on how to file. Use this schedule 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; and report capital gain distributions not reported directly on Form 1120.
Information about Schedule G (Form 1120), Information on Certain Persons Owning the Corporation's Voting Stock, including recent updates, related forms and instructions on how to file. Schedule G (Form 1120) 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.
Schedule H (Form 1120) is used by personal service corporations that elected to have a tax year other than a calendar year to report if they met the minimum distribution requirement and, if not, the limits on deductions. 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.
Information about Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More, including recent updates, related forms and instructions on how to file. Publication 974 covers select topics related to the Premium Tax Credit (PTC), available under the ACA to qualified individuals beginning in 2014. The Publication acts as a supplement to Form 8962 and its instructions for topics that require detailed explanation and calculations, but that likely will not apply to most individuals taking credit. 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.
Information about Schedule N (Form 1120), Foreign Operations of U.S. Corporations, including recent updates, related forms and instructions on how to file. 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) is used by a controlled group of corporations filing Form 1120 or other corporate return to consent to an apportionment plan and allocated income, taxes, and other items. 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.
Information about Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax, including recent updates, related forms and instructions on how to file. Schedule PH (Form 1120) is used by a personal holding company (PHC) to compute tax, and is then filed with every PHC return.
Information about Schedule UTP (Form 1120), Uncertain Tax Position Statement, including recent updates, related forms and instructions on how to file. Schedule UTP (Form 1120) is used by certain corporations that issue or are included in audited financial statements and have assets that equal or exceed $10 million to provide information about tax positions that affect the U. S. federal income tax liabilities.