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.

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

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

Tax kit

Forms, publications and information frequently requested by tribal governments.
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 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

FAQs for Indian tribal governments regarding individuals: Filing requirements

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

Information return reporting for federal agencies

Guidance on information return requirements for federal agencies.
General Information
Governments

FAQs for Indian tribal governments regarding gaming revenue distributions, including per capita payments and IGRA

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.
General Information
Indian Tribal Governments

Businesses and tax-exempt organizations may receive automatic tax penalty relief for 2020 and 2021

Jan. 5, 2024 — The IRS will automatically waive failure to pay penalties on unpaid taxes less than $100,000 for tax years 2020 or 2021.
General Information
Businesses, Governments, Charities and Nonprofits