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Information about Form 1120, U.S. Corporation Income Tax Return, including recent updates, related forms and instructions on how to file. Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Find tax information for corporations including compliance, filing requirements, the examination process, FATCA, uncertain tax positions and e-file.

The definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include corporate officers.

Information about Form 8453-CORP, E-file Declaration for Corporations, including recent updates, related forms, and instructions on how to file. Form 8453-CORP is used to authenticate an electronic Form 1120, authorize an ERO or ISP to transmit via a third-party, and authorize a corporation's consent to direct deposit any refund or electronic funds withdrawal for payment of federal taxes owed.

Find out what takes place in the formation of a corporation and the resulting tax responsibilities and required forms.

Get a list of IRS forms for corporations.

By electing to be treated as an S corporation, an eligible domestic corporation can avoid double taxation.

This page contains information relevant to the Large Corporate Compliance (LCC) Program administered by the Large Business and International (LB&I) division.

The Internal Revenue Service is taking steps to improve tax compliance by corporations and their executive employees. One area of emphasis is executive compensation, for which audit technique guides have been developed for use by agents in examining tax returns filed by corporations and executives.

Information about Form 1120-S, U.S. Income Tax Return for an S Corporation, including recent updates, related forms, and instructions on how to file. Form 1120-S is used by corporations that elect to be S corporations to report income, deductions, gains, losses, etc.