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.

Generic Legal Advice Memorandum AM-2011-003

Non-precedential legal advice re: Treatment of Check-the-Box Election by a Corporation to be Classified as a Partnership
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2012-007

Non-precedential legal advice re: Whether a parent corporation is the tax owner of a subsidiary’s stock
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2007-006

Non-precedential legal advice re: Elections Under Section 338 With Respect to Foreign Corporate Targets
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2010-007

Non-precedential legal advice re: Section 179D Deduction and Certain Partnerships and S Corporations
Tax Administration (Non-Authoritative)
Tax Professionals

Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

Certify and maintain a Qualified Opportunity Fund

Find filing requirements to certify and maintain a Qualified Opportunity Fund for the purpose of investing in a Qualified Opportunity Zone property.
Tax Administration (Non-Authoritative)

File an administrative adjustment request for a BBA partnership

How to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.
Tax Administration (Non-Authoritative)
Businesses

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Exempt organization types

Find types of organizations classified as tax-exempt under sections of the Internal Revenue Code.
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Create a controlled group license

Instructions for CPEOs and CPEO applicants who are members of a controlled group (within the meaning of sections 414(b) and (c) of the Internal Revenue Code) with other CPEOs or CPEO applicants.
Tax Administration (Non-Authoritative)