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Domestic corporations use Form 1120, U.S. Corporation Income Tax Return, to report their income, gains, losses, deductions, credits and figure their income tax liability.

Domestic corporations use Form 1120, U.S. Corporation Income Tax Return, to report their income, gains, losses, deductions, credits and figure their income tax liability.

Use Form 1120-S, U.S. Income Tax Return for an S Corporation, to report the income, gains, losses, deductions, credits, and other information of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

Use Form 1120-S, U.S. Income Tax Return for an S Corporation, to report the income, gains, losses, deductions, credits, and other information of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

A corporate officer and an electronic return originator (ERO) use Form 8879-CORP, E-file Authorization for Corporations, 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.

Use Form 8453-CORP, Form 8453-CORP, E-file Declaration for Corporations to authenticate an electronic Form 1120, U.S. Corporation Income Tax Return; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; or Form 1120-S, U.S. Income Tax Return for an S Corporation, authorize the ERO, if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

Corporations that, at any time during the tax year, had assets in or operated a business in a foreign country or a U.S. possession may have to file Schedule N (Form 1120), Foreign Operations of U.S. Corporations.

Some small corporate taxpayers reported CAMT for tax year 2023 when they may not be subject to the tax. CAMT applies to corporations based on their AFSI. Only applicable corporations pay CAMT.

Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return, is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.

Use Form 1120-X, Amended U.S. Corporation Income Tax Return, Form 1120X to correct a Form 1120 as originally filed, or as later adjusted by an amended return, a claim for refund, or an examination, or make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through 3).