The latest versions of IRS forms, instructions, and publications.

If a PDF file won't open, try downloading the file to your device and opening it using Adobe Acrobat. View more information about using IRS forms, instructions, publications and other item files.

Click on a column heading to sort the list by the contents of that column.

  1. Enter a term in the Find box
  2. Click the Search button
寻求帮助
产品编号 标题 修订版日期 发布日期
Instruction 1118 Instructions for Form 1118, Foreign Tax Credit - Corporations Dec 2025 12/22/2025
Instruction 1118 (Schedule J) Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions Dec 2020 01/29/2021
Instruction 1118 (Schedule K) Instructions for Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule Dec 2018 12/04/2018
Instruction 1118 (Schedule L) Instructions for Schedule L (Form 1118), Foreign Tax Redetermination Dec 2025 12/09/2025
Instruction 1120 Instructions for Form 1120, U.S. Corporation Income Tax Return 2024 01/29/2025
Instruction 1120-C Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations 2024 01/29/2025
Instruction 1120-F Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation 2024 02/04/2025
Instruction 1120-FSC Instructions for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation Jan 2024 01/26/2024
Instruction 1120-F (Schedule H) Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 2024 12/04/2024
Instruction 1120-F (Schedule I) Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5 2024 12/02/2024
Instruction 1120-F (Schedule M-3) Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2024 01/08/2025
Instruction 1120-F (Schedule P) Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships 2024 12/06/2024
Instruction 1120-F (Schedule S) Instructions for Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883 Dec 2022 12/27/2022
Instruction 1120-F (Schedule V) Instructions for Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners Dec 2022 12/27/2022
Instruction 1120-H Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners Associations 2024 01/16/2025
Instruction 1120-IC-DISC Instructions for Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Dec 2024 12/19/2024
Instruction 1120-L Instructions for Form 1120-L, U.S. Life Insurance Company Income Tax Return 2024 02/27/2025
Instruction 1120-L (Schedule M-3) Instructions for Form 1120-L Schedule M-3), Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or More Jan 2024 02/02/2024
Instruction 1120-ND Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Nov 2022 12/01/2022
Instruction 1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return 2024 02/27/2025
Instruction 1120-PC (Schedule M-3) Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More Jan 2024 02/02/2024
Instruction 1120-POL Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations 2025 12/15/2025
Instruction 1120-REIT Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts 2024 02/04/2025
Instruction 1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies 2024 02/04/2025
Instruction 1120-S Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation 2024 01/16/2025