1120-F
U.S. Income Tax Return of a Foreign Corporation
Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, is filed by a foreign corporation to report its income, gains, losses, deductions and credits and to figure its U.S. income tax liability. The instructions say it is also used to claim a refund, to transmit Form 8833, and to figure the branch profits tax and tax on excess interest under section 884.
Page 1 totals the tax and payments and holds the signature. Section I covers U.S. source income not effectively connected with a U.S. trade or business. Section II covers effectively connected income, with Schedules C and J. Section III covers the branch profits tax and tax on excess interest. Schedules L and W follow, and separate schedules such as Schedules H, I, M-1 and M-2, P, S and V (Form 1120-F) attach when they apply.
This page hosts the 2025 Form 1120-F, for calendar year 2025 or a tax year beginning in 2025. You can fill it out free in your browser on this page and download it without an account.
Return type boxes including protective return and Schedule M-3 attached, items A through G on incorporation, books and records, U.S. agent, business activity and accounting method, then lines 1 through 9 for tax, payments, amount owed or overpayment.
Yes or No questions starting at item H, on accounting changes, prior returns, U.S. trade or business, treaty positions under item W and other matters.
U.S. source income not effectively connected with a U.S. trade or business. The form says the rate on these gross income items is 30% or a lower treaty rate, and gross transportation income subject to 4% tax goes on line 9.
Income effectively connected with a U.S. trade or business, deductions and taxable income, with Dividends and Special Deductions on Schedule C and the Tax Computation on Schedule J.
Branch Profits Tax and Tax on Excess Interest, starting from Section II, line 29, effectively connected earnings and profits and U.S. net equity.
Balance Sheets per Books, and Schedule W for an overpayment resulting from tax deducted and withheld under Chapters 3 and 4. Schedules M-1 and M-2 (Form 1120-F) are a separate schedule.
Enter the name, address, EIN and tax year, check any return type boxes, and complete items A through G, including the country of incorporation and any U.S. agent.
Answer the Yes or No questions on pages 2 and 3. If a lower treaty rate is claimed in Section I, the form says to complete item W on page 2.
Report each type of non-effectively connected U.S. source income with its rate and tax. The form says to report items only if not properly withheld and reported on Form 1042-S, and to attach Forms 1042-S for withholding claimed on line 5i.
Report effectively connected income and deductions, complete Schedules C and J, then figure the branch profits tax and tax on excess interest in Section III.
Complete Schedules L and W as they apply, and attach separate schedules such as Schedules M-1 and M-2 (Form 1120-F), Schedule H (Form 1120-F) or Schedule I (Form 1120-F) when required.
Carry tax from Sections I, II and III to lines 1 through 3, total payments on line 5z, then enter the amount owed or overpayment. An authorized officer signs and dates the return.
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The instructions say a foreign corporation that maintains an office or place of business in the United States generally files by the 15th day of the 4th month after its tax year ends.
The instructions say a foreign corporation with no office or place of business in the United States generally files by the 15th day of the 6th month after its tax year ends.
The instructions say to file Form 7004 by the applicable due date to request an extension of time to file.
The instructions say to file with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. Corporations filing 10 or more returns of any type in a calendar year e-file, unless a waiver applies.
The instructions say Form 1120-F is generally considered timely for taking deductions and credits against effectively connected income if filed no later than 18 months after the due date of the current year's return.
The instructions describe a protective return for a foreign corporation that determines its limited U.S. activities do not produce effectively connected income, to safeguard deductions and credits.
1120-F
77 fields, 2 pages
1120-F
113 fields, 3 pages
1120-F
45 fields, 1 page
1120-F Sch. S
68 fields, 2 pages
8833
41 fields, 5 pages
7004
26 fields, 1 page
The return is filed by or for a foreign corporation and signed by a corporate officer. The instructions list the situations below, plus exceptions and special returns.
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The instructions say it reports a foreign corporation's income, gains, losses, deductions and credits, figures its U.S. income tax liability, claims refunds, transmits Form 8833, and figures the branch profits tax and tax on excess interest.
Yes. The instructions describe a simplified procedure for a corporation filing only as a claim for refund or credit of tax paid or withheld at source, with proof of withholding such as Form 1042-S attached.
The instructions give the 15th day of the 4th month after the tax year ends for a corporation with a U.S. office, and the 15th day of the 6th month for one without.
The instructions say to file with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.
The instructions say it still files to show the income was exempted, completing the identifying information including items A through G and a statement of the exclusions, or item W and Form 8833.
The instructions say a foreign corporation may not belong to an affiliated group filing a consolidated return, with a limited exception for certain Canadian or Mexican corporations under section 1504(d).