Instructions for Schedule UTP (Form 1120) - Introductory Material

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Future Developments

For the latest information about developments related to Schedule UTP (Form 1120) and its instructions, such as legislation enacted after they were published, go

What's New

For tax years beginning in 2014, and later, the asset threshold for reporting uncertain tax positions on Schedule UTP (Form 1120) has decreased from assets that equal or exceed $50 million to assets that equal or exceed $10 million.

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