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Form 1120-C, U.S. Income Tax Return for Cooperative Associations

Corporations operating on a cooperative basis file this form to report their 

  • income,
  • gains, losses, deductions, credits, and 
  • to figure their income tax liability.

Current Products


Recent Developments


Other Items You May Find Useful

All Form 1120-C Revisions

Publication 15 (Circular E), Employer's Tax Guide

Publication 51 (Circular A), Agricultural Employer's Tax Guide

Publication 225, Farmer's Tax Guide

Publication 463, Travel, Entertainment, Gift, and Car Expenses

Additional Publications You May Find Useful

Other Current Products


Comment on Form 1120-C

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.

Page Last Reviewed or Updated: 01-Aug-2016