for Form 1125-E - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 1125-E and its instructions, such as legislation enacted after they were published, go to

What's New

S corporations.   For tax years beginning in 2013, an S corporation must use Form 1125-E to report compensation of officers if the corporation has total receipts of $500,000 or more. See Who Must File, below.

Truncated social security numbers (SSNs).   Beginning in 2013 filers may truncate SSNs on Form 1125-E, line 1, column (b), by entering only the last four digits of the officers' SSNs. See the instructions for line 1.

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