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Form 1120/1120S e-file

 

Available Now

Form 1120 (U.S. Corporation Income Tax Return)
Form 1120S (U.S. Income Tax Return for an S Corporation)

What:

The IRS has designed an electronic filing process for Forms 1120 and 1120S under the IRS e-file program. The 1120/1120S e-file program launched in February, 2004.  The 1120 e-file program includes file and pay capability and returns will be processed on a transaction basis rather than in batch mode.  Release I  contains 53 forms and schedules, and Release 2, scheduled for August 2004, will have the remaining 43 forms.

Form 1120 is used to report the income, gains, losses, deductions and credits, and income tax liability of a corporation.  All domestic corporations (including corporations in bankruptcy) must file whether or not they have taxable income.

Form 1120S is used to report income, deductions gains, losses, etc., of a domestic corporation that has elected to be an S Corporation by filing Form 2553, Election by a Small Business Corporation, and whose election is in effect for the tax year and until terminated.

Why:

  • It's convenient

    • Fast electronic acknowledgment of return receipt
    • Easy to understand error messages in plain language
    • Tax preparation work is automated with return preparation software that performs calculations, and highlights needed forms and schedules
    • Electronic Form 8453 can be included as a PDF attachment
    • Integrated Payment Option – Owe Taxes?  You can e-file a balance due return and, at the same time, authorize an electronic funds withdrawal from your bank account.  Payments are subject to limitations of the Federal Tax Deposit Rules.

  • Fast

    • Information is quickly available to IRS Customer Service sites
    • Quick processing time

  • Accurate

    • Fewer risks of transcription errors
    • Low error rates

  • Safe

    • Tax Information is secure
    • Only authorized users have access to the system

Who: 

Any business taxpayer who files Form 1120/1120S  may e-file their return through an Authorized IRS e-file provider. A listing of  1120/1120S e-file Approved Providers  is now available.  Additional providers will be added as they become available.

How:

Tax professionals who plan to file Forms 1120/1120S electronically must submit a new or revised  Form 8633,  Application to Participate in the IRS e-file Program.

Tax preparers are encouraged to talk to their software provider to see if they plan to include the new 1120/1120S e-file program in their tax preparation software packages. 

If you’re a corporate filer who’d like to participate in 1120/1120S e-file, please talk to your tax preparer now to see if they plan to offer it to their clients.

Resources

Publication 4163,  Modernized e-File Information for Authorized IRS e-file Providers of Forms 1120/1120S

Forms and Schedules for 1120/1120S e-file

  • All forms are now available:
  Form Number Name of Form
1 1120 US Corporation Income Tax Return
2 Schedule D (Form 1120) Capital Gains and Losses
3 Schedule H (Form 1120) Section 280H Limitations for a Personal Service Corporation (PSC)
4 Schedule N (Form 1120), Foreign Operations of U. S. Corporations Schedule N (Form 1120), Foreign Operations of U. S. Corporations
5 Schedule PH (Form 1120) US Personal Holding Company (PHC) Tax
6 Form 851 Affiliations Schedule
7 Form 926 Return by a US Transferor of Property to a Foreign Corporation
8 970 Application to Use LIFO Inventory Method
9 972 Consent of Shareholder to Include Specific Amount in Gross Income
10 973 Corporation Claim for Deduction for Consent Dividends
11 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Sec 1082 Basis Adjustment)
12 Schedule F (Form 1040) Profit or Loss from Farming
13 1118 Foreign Tax Credit – Corporations
14 Schedule I (Form 1118) Reduction of Oil and Gas
15 Schedule J (Form 1118) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
16 1122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
17 2220 Underpayment of Estimated Tax by Corporations
18 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains
19 3115 Application for Change in Accounting Method
20 3468 Investment Credit
21 3800 General Business Credits
22 4136 Credit for Federal Tax Paid on Fuels
23 4255 Recapture of Investment Credit
24 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax
25 4562 Depreciation and Amortization
26 4626 Alternate Minimum Tax Corporations
27 4684 Casualties and Thefts
28 4797 Sale of Business Property
29 5452 Corporate Report of Nondividend Distributions
30 5471 Information Return of US Persons With Respect to Certain Foreign Corporations
31 Schedule J (Form 5471) Accumulated Earning and Profits (E&P;) of Controlled Foreign Corporation
32 Schedule M (Form 5471), Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
33 Schedule O (Form 5471), Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock
34 5472 Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business
35 5712-A Election and Verification of the Cost Sharing or Profit Split Method Under Section 936(h)(5)
36 5713 International Boycott Report
37 Schedule A (Form 5713) International Boycott Factor (Sec 999(c)(1))
38 Schedule B (Form 5713) Specifically Attributable Taxes and Income (Sec 999(c)(2))
39 Schedule C (Form 5713) Tax Effect of the International Boycott Provisions
40 5735 Possessions Corporation Tax Credit (Under Sections 936 and 30A)
41 Schedule P (Form 5735) Allocation of Income and Expenses Under Section 936(h)(5)
42 5884 Work Opportunity Credit
43 6198 At-Risk Limitations
44 6252 Installment Sale Income
45 6478 Credit for Alcohol Used as Fuel
46 6765 Credit for Increasing Research Activities
47 6781 Gains and Losses from Sec 1256 Contracts and Straddles
48 8050 Direct Deposit of Corporate Tax Refund
49 8082 Notice of Inconsistent Treatment or Amended Return
50 8271 Investor Reporting of Tax Shelter Registration Number
51 8275 Disclosure Statement
52 8275-R Regulation Disclosure Statement
53 8283 Noncash Charitable Contributions
54 8586 Low-Income Housing Credit
55 8594 Asset Acquisition Statement
56 8609 Low-Income Housing Credit Allocation Certificate
57 Schedule A (Form 8609) Annual Statement
58 8611 Recapture of Low-Income Housing Credit
59 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
60 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
61 8716 Election To Have a Tax Year Other Than a Required Tax Year
62 8810 Corporate Passive Activity Loss and Credit Limitations
63 8816 Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies
64 8820 Orphan Drug Credit
65 8824 Like-Kind Exchanges
66 8825 Rental Real Estate Income & Expenses of a Partnership or an S Corporation
67 8826 Disabled Access Credit
68 8827 Credit for Prior Year Minimum Tax - Corporations
69 8830 Enhanced Oil Recovery Credit
70 8832 Entity Classification Election
71 8833 Treaty-Based Return Position Disclosure Under Sec 6114 or 7701(b)
72 8834 Qualified Electric Vehicle Credit
73 8835 Renewable Electricity Production Credit
74 8838 Consent To Extend the Time To Assess Tax Under Sec 367 – Gain Recognition Agreement
75 8844 Empowerment Zone Employment Credit
76 8845 Indian Employment Credit
77 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employees
78 8847 Credit for Contributions to Selected Community Development Corporations
79 8860 Qualified Zone Academy Bond Credit
80 8861 Welfare-to-Work Credit
81 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships
82 Schedule K-1 (Form 8865), Partner’s Share of Income, Credits, Deductions, etc.
83 Schedule O (Form 8865), Transfer of Property to a Foreign Partnership
84 Schedule P (Form 8865) Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
85 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
86 8873 Extraterritorial Income Exclusion
87 8874 New Markets Tax Credit
88 8881 Credit for Small Employer-Pension Plan Startup Costs
89 8882 Credit for Employer-Provided Child Care Facilities and Services
90 8883 Asset Allocation Statement Under Section 338
91 8884 New York Liberty Zone Business Employee Credit
92 8886 Reportable Transaction Disclosure Statement
93 Form T Timber & Forest Activities Schedules
94 1120S US S Corporation Income Tax Return
95 1120S Sch D S Corporation Capital Gains and losses
96 1120S Sch K-1 S Corporation Section 280H Limitations for a Personal Service Corporation (PSC)
 

 

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