FORM 1120

A clearer path for C corporation returns.

Organize corporate income, deductions, and supporting schedules.

Who generally files?

Domestic corporations generally file Form 1120 unless exempt or required to file a different return. An LLC that elects corporate treatment may also use this form.

What to prepare

Prepare financial statements, the prior-year return, estimated payment records, fixed asset information, ownership records, and supporting deductions.

Filing and payment

Calendar-year C corporations generally file by April 15, adjusted for weekends and holidays. Fiscal-year and special rules can differ. Confirm payment obligations separately.

Need an extension?

Explore Form 7004. A filing extension generally does not extend the time to pay tax.

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