Recommended by IRS

About Form, 1120 U.S. Corporation Income Tax Return

Information about Form, 1120 U.S. Corporation Income Tax Return, including recent updates, related forms and instructions on how to file.

Form 1120 PDF
PDF version of Form 1120.
Instructions for Form 1120 PDF
Instructions explaining how to file Form 1120.

ITG FAQ #3 answer - Can a tribe be a shareholder in an S corporation?

Insights into the tribal government's federal tax obligations and responsibilities.
General Information
Indian Tribal Governments

FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals Under COVID-Relief Legislation

FS-2022-23, March 2022 — This Fact Sheet issues final FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation, which reflect updates to the Draft FAQs based on input from tribal government and Alaska Native Corporations leaders.
General Information
Indian Tribal Governments

IRS finalizes frequently asked questions for payment by Indian tribal governments and Alaska native corporations to individuals

IR-2022-68, March 25, 2022 — The Internal Revenue Service today issued final frequently asked questions (FAQs) for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation (FS-2022-23).
General Information
Indian Tribal Governments

IRC Section 351 - PLR

Transfer to Corporation Controlled by Transferor
General Information
Indian Tribal Governments

IRC Section 7701 - PLR

Definitions of the terms “person”; “partnership/partner”; “corporation”; etc.
General Information
Indian Tribal Governments

About Form 1099-G, Certain Government Payments

Information about Form 1099-G, Certain Government Payments (Info Copy Only), including recent updates, related forms, and instructions on how to file. Federal, state, or local governments file Form 1099-G if they made certain payments, or if they received Commodity Credit Corporation loan payments.
General Information
Governments

FAQs for Indian tribal governments regarding income taxes

Insights into the tribal government's federal tax obligations and responsibilities.
General Information
Indian Tribal Governments

ITG FAQ #2 answer - Is an incorporated business owned by a tribe subject to federal income taxation?

Insights into the tribal government's federal tax obligations and responsibilities.
General Information
Indian Tribal Governments

ITG FAQ #9 Answer - What are my filing requirements if I own a business?

Insights into individual tribal members' filing requirements.
General Information
Indian Tribal Governments

FAQs for Indian tribal governments regarding individuals: Filing requirements

Insights into individual tribal members' filing requirements.
General Information
Indian Tribal Governments