Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Publication 542, Corporations

This publication discusses the general tax laws that apply to ordinary domestic corporations. It explains the tax law in plain language so it will be easier to understand. However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

Current Products

Publication 542 (HTML)

Recent Developments

Increase of the Minimum Amount of Penalty for Certain Late Filed Returns From $135 to $205 -- 05-MAY-2016

Other Items You May Find Useful

All Publication 542 Revisions

Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)

Publication 535, Business Expenses

Publication 538, Accounting Periods and Methods

Additional Publications You May Find Useful

Other Current Products

Comment on Publication 542

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.