Recommended by IRS

About Form 1120-S, U.S. Income Tax Return for an S Corporation

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 PDF
PDF version of Form 1120-S.
Instructions for Form 1120-S PDF
Instructions explaining how to file Form 1120-S.

1120x TY2024v5.0 release memo

1120x TY2024v5.0 release memo
Software Development
Software Developers

Using the correct name control in e-filing corporate tax returns

The name control a corporation uses in their electronic tax return must match the IRS record of the corporation's name control. This short set of FAQs explain why name controls are important and how taxpayers can verify their name control.
General Information
Corporations

Modernized e-File (MeF) schemas and business rules

Information regarding XML schemas and business rules is provided for Software Developers and Transmitters who are interested in developing software for the MeF Program.
Software Development
Software Developers

Third quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.
General Information
Small Businesses

Foreign tax credit compliance tips

Foreign Sourced Qualified Dividends and Gains; Interest Expense Apportioned; Charitable Contributions
General Information
Nonresidents

Modernized e-File (MeF) overview

MeF is a web-based system that allows electronic filing of corporate income tax returns through the Internet.
Software Development
Software Developers

IRS announces tax relief for Illinois severe storm and flooding

IL-2022-08, November 16, 2022 — Victims of Illinois severe storm and flooding occurring between July 25 and 28, 2022, now have until February 15, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.
News
News Media

First quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses

Tax Time Guide: Taxpayers should report digital asset transactions, gig economy income, foreign source income and assets

IR-2024-63, March 6, 2024 — The Internal Revenue Service reminds taxpayers they’re generally required to report all earned income on their tax return, including income earned from digital asset transactions, the gig economy and service industry as well as income from foreign sources.
News
News Media

SOI Tax Stats - Corporation Source Book statistical tables 2006 (all sectors)

SOI Tax Stats - Corporation Source Book Statistical Tables 2006 (All Sectors)
About IRS
Tax Professionals