Corporations electing to be treated as a Foreign Sales Corporation (FSC) or small FSC file this form to report their income, deductions, gains, losses, credits and income tax liability. Current Revision Form 1120-FSC PDF Instructions for Form 1120-FSC (Print Version PDF) Recent Developments Tax Reform Guidance for 1120 filers -- 09-APR-2018 Other Items You May Find Useful All Revisions for Form 1120-FSC About Publication 15, (Circular E), Employer's Tax Guide About Publication 535, Business Expenses About Publication 538, Accounting Periods and Methods About Publication 542, Corporations Other Current Products Related About Form 851, Affiliations Schedule About Form 1120, U.S. Corporation Income Tax Return About Form 4136, Credit For Federal Tax Paid On Fuels About Form 4626, Alternative Minimum Tax - Corporations About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations About Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business About Form 5713, International Boycott Report About Form 8275, Disclosure Statement About Form 8275-R, Regulation Disclosure Statement About Form 8300, Report of Cash Payments Over $10,000 Received In a Trade or Business About Form 8941, Credit for Small Employer Health Insurance Premiums