Corporations file Form 5452, if they made nondividend distributions to shareholders under section 301, section 1368(c)(3), or section 1371(e). Current Revision Form 5452 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 5452 Other Current Products Related About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation