Forms and Publications Search Results

Use Form 1120-S, U.S. Income Tax Return for an S Corporation, to report the income, gains, losses, deductions, credits, and other information of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

Use Form 1120-S, U.S. Income Tax Return for an S Corporation, to report the income, gains, losses, deductions, credits, and other information of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

A corporate officer and an electronic return originator (ERO) use Form 8879-S, IRS e-file Signature Authorization for Form 1120S, when the corporate officer wants to use a personal identification number (PIN) to electronically sign an S corporation’s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

Instructions for Schedule K-2 (Form 1120-S) and Schedule K-3 (Form 1120-S) - Schedule K-2 is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of an S corporation. Schedule K-3 is an extension of Schedule K-1 (Form 1120-S) and is generally used to report to shareholders their share of the items reported on Schedule K-2.

Use Schedule D (Form 1120-S), Capital Gains and Losses and Built-in Gains, to report the overall capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the corporation doesn't have to report on Form 8949; capital gains from Form 6252, Installment Sale Income; capital gains and losses from Form 8824, Like-Kind Exchanges; gains on distributions to shareholders of appreciated capital assets; capital gain distributions; tax on built-in gains.

Form 1120-S (Schedule M-3), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More, asks certain questions about the corporation's financial statements and reconciles financial statement worldwide net income (loss) for the corporation (or consolidated financial statement group, if applicable), as reported on Part I, line 4a, to income (loss) per the income statement of the corporation for U.S. income tax purposes, as reported on Part I, line 11.

Use Schedule D (Form 1120-S), Capital Gains and Losses and Built-in Gains, to report the overall capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the corporation doesn't have to report on Form 8949; capital gains from Form 6252, Installment Sale Income; capital gains and losses from Form 8824, Like-Kind Exchanges; gains on distributions to shareholders of appreciated capital assets; capital gain distributions; tax on built-in gains.

Form 1120-S (Schedule M-3), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More, asks certain questions about the corporation's financial statements and reconciles financial statement worldwide net income (loss) for the corporation (or consolidated financial statement group, if applicable), as reported on Part I, line 4a, to income (loss) per the income statement of the corporation for U.S. income tax purposes, as reported on Part I, line 11.

Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.

Schedule K-2 (Form 1120-S), Shareholders Pro Rata Share Items-International, is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of an S corporation..