Corporations file Form 5452, if they made nondividend distributions to shareholders under section 301, section 1368(c)(3), or section 1371(e).Current revisionForm 5452 PDFRecent developmentsNone at this time.Other items you may find usefulAll revisions for Form 5452Other 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