Forms for corporations

 

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W-2, Wage and Tax Statement PDF and W-3, Transmittal of Wage and Tax Statements PDF Report wages, tips, and other compensation, and withheld income, Social Security, and Medicare taxes for employees.
W-2G, Certain Gambling Winnings PDF Report gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc.
720, Quarterly Federal Excise Tax Return PDF Use form and attachments to report liability by IRS No. and pay the excise taxes listed on the form. If report a liability on Part I or Part II, it may be eligible to use Schedule C to claim a credit.
926, Return by a U.S. Transferor of Property to a Foreign Corporation PDF Report certain transfers to foreign corporations under section 6038B.
940, Employer's Annual Federal Unemployment (FUTA) Tax Return PDF Report and pay FUTA tax if the corporation either:

  1. Paid wages of $1,500 or more in any calendar quarter during the calendar year (or the preceding calendar year), or

  2. Had one or more employees working for the corporation for at least some part of a day in any 20 different weeks during the calendar year (or the preceding calendar year).

941, Employer's Quarterly Federal Tax Return PDF, 943, Employer's Annual Federal Tax Return for Agricultural Employees PDF or 944, Employer's Annual Federal Tax Return

If you are an employer, you must file a quarterly Form 941 to report:

  • Wages you have paid,
  • Tips your employees have received,
  • Federal income tax you withheld,
  • Both employer's and employee's share of Social Security and Medicare taxes, 
  • Current quarter's adjustments to Social Security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance, and
  • Qualified small business payroll tax credit for increasing research activities.

After you file your first Form 941, you must file a return each quarter even if you have no taxes to report.
952, Consent To Extend the Time To Assess Tax Under Section 332(b) PDF Extend the period of assessment of all income taxes of the receiving corporation on the complete liquidation of a subsidiary under section 332.
966, Corporate Dissolution or Liquidation PDF Report the adoption of a resolution or plan to dissolve the corporation or liquidate any of its stock.
1099-NEC Payments made to someone not your employee for services in the course of your trade or business.
1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons PDF and 1042-S, Foreign Person's U.S. Source Income Subject to Withholding PDF Report withheld tax on payments or distributions made to nonresident alien individuals, foreign partnerships, or foreign corporations to the extent these payments or distributions constitute gross income from sources within the United States that is not effectively connected with a U.S. trade or business. See Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities PDF.
1042-T, Annual Summary and Transmittal of Forms 1042-S PDF Transmit paper Forms 1042-S to the IRS.
1096, Annual Summary and Transmittal of U.S. Information Returns PDF Transmit paper Forms 1099, 1098, 5498, and W-2G to the IRS.

1099-

Important: Every trade or business, including government agencies and nonprofit organizations, must file information returns if, in the course of its trade or business, it makes payments of rents, commissions, or other fixed or determinable income (refer to IRC 6041) totaling $600 or more to any one person during the calendar year.

Also use these returns to report amounts received as a nominee for another person. For more details, see the General Instructions for Forms 1099, 1098, 5498, and W-2G PDF.

 Report the following:

  • Acquisitions or abandonments of secured property;

  • Proceeds from poker and barter exchange transactions;

  • Cancellation of debts;

  • Changes in corporate control and capital structure;

  • Dividends and distributions;

  • Interest payments;

  • Payments of long-term care and accelerated death benefits;

  • Miscellaneous income payments to certain fishing boat crew members, to providers of health and medical services, of rent or royalties, of nonemployee compensation, etc.;

  • Original issue discount;

  • Taxable distributions received from cooperatives;

  • Payments from Qualified education programs;

  • Distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.;

  • Proceeds from real estate transactions; and

  • Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.

1120, U.S. Corporation Income Tax Return PDF

 To report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

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

 Corporations that elect to be S corporations use Form 1120-S to report income, deductions, gains, losses, etc.
1120-W, Estimated Tax for Corporations PDF Used by a corporation to assist the corporation in determining its tax liability and required installment payments.
1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return PDF For the first year a subsidiary corporation is being included in a consolidated return, attach this form to the parent's consolidated return. Attach a separate Form 1122 for each subsidiary being included in the consolidated return.
1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Loss Carryback PDF For a corporation expecting a net operating loss for the current year use Form 1138 to request an extension of time for payment of tax for the immediately preceding tax year.
2290, Heavy Highway Vehicle Use Tax Return PDF Use to figure and pay the tax due on highway motor vehicles, figure and pay other vehicle taxes, claim a suspension of tax, or claim a tax credit.
3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts PDF Report a distribution received from a foreign trust; or, if the corporation was the grantor of, transferor of, or transferor to, a foreign trust that existed during the tax year. See Question 5 of Schedule N (Form 1120).
3520-A, Annual Information Return of Foreign Trust With a U.S. Owner PDF Report information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.
4562, Depreciation and Amortization PDF Use Form 4562 to claim a deduction for depreciation or amortization, to make the section 179 election to expense certain property, and to provide information on the business/investment use of cars and other listed property.
5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations PDF A corporation may have to file Form 5471 if it:

  • Controls a foreign corporation; or

  • Acquires, disposes of, or owns 10% or more in value or vote of the outstanding stock of a foreign corporation; or

  • Owns stock in a corporation that is a controlled foreign corporation for an uninterrupted period of 30 days or more during any tax year of the foreign corporation, and it owned that stock on the last day of that year. See Question 4 of Schedule N (Form 1120).
5498, IRA Contribution Information PDF Report contributions (including rollover contributions) to any IRA, including a SEP, SIMPLE, or Roth IRA, and to report Roth IRA conversions, IRA recharacterizations, and the fair market value (FMV) of the account.
5713, International Boycott Report PDF Report operations in, or related to, a "boycotting" country, company, or national of a country and to figure the loss of certain tax benefits.
8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases PDF Make elections under section 338 for a "target" corporation if the purchasing corporation has made a qualified stock purchase of the target corporation.
8027, Employer's Annual Information Return of Tip Income and Allocated Tips PDF Report receipts from large food or beverage operations, tips reported by employees, and allocated tips.
8275, Disclosure Statement PDF Disclose items or positions, except those contrary to a regulation, that are not otherwise adequately disclosed on a tax return. The disclosure is made to avoid the parts of the accuracy-related penalty imposed for disregard of rules or substantial understatement of tax. Also use Form 8275 for disclosures relating to preparer penalties for understatements due to unrealistic positions or disregard of rules.
8275-R, Regulation Disclosure Statement PDF Disclose any item on a tax return for which a position has been taken that is contrary to Treasury regulations.
8281, Information Return for Publicly Offered Original Issue Discount Instruments PDF Report the issuance of public offerings of debt instruments (obligations).
8300, Report of Cash Payments Over $10,000 Received In a Trade or Business PDF Report the receipt of more than $10,000 in cash or foreign currency in one transaction or a series of related transactions.
8594, Asset Acquisition Statement Under Section 1060 PDF Report a sale of assets that make up a trade or business if goodwill or going concern value attaches, or could attach, to such assets and if the buyer's basis is determined only by the amount paid for the assets. Both the seller and buyer must use this form.
8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure PDF Report an acquisition of control or a substantial change in the capital structure of a domestic corporation.
8842, Election To Use Different Annualization Periods for Corporate Estimated Tax PDF Elect one of the annualization periods in section 6655(e)(2) for figuring estimated tax payments under the annualized income installment method.
8849, Claim for Refund of Excise Taxes PDF Claim a refund of certain excise taxes.
8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities PDF This form is required if the corporation directly or indirectly owns a foreign disregarded entity. See Question 1 of Schedule N (Form 1120).
8865, Return of U.S. Person With Respect To Certain Foreign Partnerships PDF Report an interest in a foreign partnership. A domestic corporation may have to file Form 8865 if it:
  1. Controlled a foreign partnership (owned more than a 50% direct or indirect interest in the partnership).
  2. Owned at least a 10% direct or indirect interest in a foreign partnership while U.S. persons controlled that partnership.
  3. Had an acquisition, disposition, or change in proportional interest of a foreign partnership that:
    • Increased its direct interest to at least 10% or reduced its direct interest of at least 10% to less than 10% or
    • Changed its direct interest by at least a 10% interest.
  4. Contributed property to a foreign partnership in exchange for a partnership interest if:
    • Immediately after the contribution, the corporation directly or indirectly owned at least a 10% interest in the foreign partnership or
    • The FMV of the property the corporation contributed to the foreign partnership in exchange for a partnership interest exceeds $100,000 when added to other contributions of property made to the foreign partnership during the preceding 12-month period.

The domestic corporation may also have to file Form 8865 to report certain dispositions by a foreign partnership of property it previously contributed to that partnership if it was a partner at the time of the disposition. For more details, including penalties for failing to file Form 8865, see Form 8865 and its separate instructions.
8873, Extraterritorial Income Exclusion PDF To figure the amount of extraterritorial income excluded from gross income for the tax year.
8876, Excise Tax on Structured Settlement Factoring Transactions PDF Report and pay the 40% excise tax imposed under section 5891.
8883, Asset Allocation Statement Under Section 338 PDF Report information about transactions involving the deemed sale of corporate assets under section 338.

8886, Reportable Transaction Disclosure Statement PDF

 Disclose information for each reportable transaction in which the corporation participated. Attach Form 8886 to the corporation's income tax return for each tax year in which it participated in a reportable transaction. The corporation may have to pay a penalty if it is required to file Form 8886 and does not do so. Other penalties may also apply. For more details, see the Instructions for Form 8886.
8903, Domestic Production Activities Deduction PDF To calculate and report the domestic production activities deduction.

Related

Forming a corporation
Page Last Reviewed or Updated: 26-Nov-2024