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S Corporations - Table 3

Information about Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return, including recent updates, related forms and instructions on how to file. This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.

S Corporation Table 5

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.

Guidance and other useful information to assist in understanding issues that may exist with S corporation ESOPs.

A description of how S corporations involve charities in abusive tax avoidance transactions.

The corporate alternative minimum tax is a tax created under the Inflation Reduction Act of 2022.

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a corporation or partnership.

The MeF system processes both superseding and amended returns for Forms 1120, 1120-S and 1120-F. If the taxpayer is required to e-file an original return and needs to file an amended or superseding return, they must e-file that return. Any taxpayer who has received an approved waiver from IRS to file their particular return on paper is exempted from this requirement.

Publication 542 discusses the general tax laws that apply to ordinary domestic corporations.