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Electronic filing of Form 1120/1120-S/1120-F/1120-H for corporations.

Table 10: Returns of Active Corporations, Form 1120-F Corporation Complete Report

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. A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.

Table 11: Corporation Returns With Net Income, Form 1120-F

Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners, is used by a foreign corporation to report basic information for each vessel or aircraft with respect to which the corporation is subject to the 4% rate of tax on U.S. source gross transportation income (USSGTI) under section 887.

Form 1120-F (Schedule P), List of Foreign Partner Interests in Partnerships, is used to identify and reconcile the foreign corporation's directly held partnership interests with the distributive shares of partnership effectively connected income (ECI), or expenses allocable to ECI, and the foreign corporation's effectively connected outside tax basis in each interest.

A foreign corporation files Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability.

If a corporation or any branch of a corporation was a qualified derivatives dealer (QDD) during the tax year, Schedule Q (Form 1120-F), Tax Liability of Qualified Derivatives Dealer (QDD), must be completed and filed for each of those QDDs.

Schedule P (Form 1120-F), List of Foreign Partner Interests in Partnerships, is used to identify and reconcile the foreign corporation's directly held partnership interests with the distributive shares of partnership effectively connected income (ECI), or expenses allocable to ECI, and the foreign corporation's effectively connected outside tax basis in each interest.

Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners, is used by a foreign corporation to report basic information for each vessel or aircraft with respect to which the corporation is subject to the 4% rate of tax on U.S. source gross transportation income (USSGTI) under section 887.