Recommended by IRS

About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

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

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

Uncertain tax positions - Schedule UTP

IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.
General Information
Corporations

Using the correct name control in e-filing corporate tax returns

The name control a corporation uses in their electronic tax return must match the IRS record of the corporation's name control. This short set of FAQs explain why name controls are important and how taxpayers can verify their name control.
General Information
Corporations

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Practice units

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.
General Information
Corporations