Instructions for Form 1120-L - Introductory Material

Future Developments

For the latest information about developments related to Form 1120-L and its instructions, such as legislation enacted after they were published, go to

What's New

Information reporting requirements for health insurance offers and coverage.   Under the Affordable Care Act, employers that offer (or fail to offer) and others that provide minimum essential coverage to individuals are required under sections 6055 and 6056 to provide certain information to the IRS and to the individuals. The information is required for calendar years beginning after December 31, 2014, but may voluntarily be filed with the IRS and provided to individuals for 2014. For more information, see the final regulations under sections 6055 and 6056. Also, for information related to the Affordable Care Act, visit

Online payment agreement.   The corporation may be able to apply for an installment agreement online if it has a balance due when the corporation's return is filed. See the instructions for line 31.


Deductions for compensation paid by health insurance providers.   Section 162(m)(6) limits the allowable deduction for remuneration for services provided by individuals for or on behalf of certain health insurance providers. See Limitation on tax benefits for remuneration under the Patient Protection and Affordable Care Act, under Limitations on Deductions, later.

Photographs of Missing Children

The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Unresolved Tax Issues

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Its job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.

As a taxpayer, the corporation has rights that the IRS must abide by in its dealings with the corporation. The TAS tax toolkit at can help the corporation understand these rights.

TAS can help the corporation if:

  • A problem is causing financial difficulty for the business.

  • The business is facing an immediate threat of adverse action.

  • The corporation has tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

TAS have offices in every state, the District of Columbia, and Puerto Rico. Local advocates' numbers are in their local directories and at The corporation can also call TAS at 1-877-777-4778.

TAS also handles large-scale or systemic problems that affect many taxpayers. If the corporation knows of one of these broad issues, please report it to us through the Systemic Advocacy Management System at

For more information, go to

How To Get Forms and Publications

Internet.   You can access the IRS website 24 hours a day, 7 days a week, at to:
  • Download forms, instructions, and publications;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword;

  • View Internal Revenue Bulletins (IRBs) published in recent years; and

  • Sign up to receive local and national tax news by email.

Tax forms and publications.   The corporation can download or print all of the forms and publications it may need on Otherwise the corporation can:
  • Go to to place an order and have forms mailed to it, or

  • Call 1-800-829-3676 to order current year forms, instructions, publications and prior year forms and instructions (limited to 5 years).

The corporation should receive its order within 10 business days.

More Online Instructions