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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.

Information about Form 8879-CORP, E-File Authorization for Corporations, including recent updates, related forms and instructions on how to file. A corporate officer and an electronic return originator (ERO) use this form when the corporate officer wants to use a personal identification number (PIN) to electronically sign a corporation’s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

Definition of a corporation that can apply for recognition of exemption from federal income taxation under IRC section 501(a).

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

Links to materials relating to the "corporation sole" abusive tax avoidance transaction.

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.