A personal service corporation (PSC) that elects to have a tax year other than a calendar year uses this schedule to: determine if the PSC meets the minimum distribution requirement for the tax year, or figure the limits on deductions if the requirement is not met. Current Revision Schedule H (Form 1120) PDF Recent Developments None at this time. Other Items You May Find Useful All Schedule H (Form 1120) Revisions Other Current Products Related About Form 1120, U.S. Corporation Income Tax Return
