1122

Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return

Agency
IRS
Revision
Rev. December 2003
Fillable fields
14
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 1122 online
Page 1 of form 1122

Form 1122: Authorization and Consent of Subsidiary Corporation

Form 1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return, is a one-page form a subsidiary corporation signs to join its group's consolidated return. The IRS About page says subsidiary corporations submit it to the common parent corporation of the consolidated group for the first tax year the subsidiary consents to be included.

By signing, the subsidiary authorizes its parent to include it in a consolidated return for the tax year shown and for each later year the group files one under the regulations, and it consents to be bound by the consolidated return regulations. The parent then attaches the form to the consolidated income tax return.

You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 1122: Authorization and Consent of Subsidiary Corporation, as printed by IRS

What's on Form 1122

Tax year

Spaces for the calendar year, or for another tax year with its beginning and ending dates.

Subsidiary information

The subsidiary's name, employer identification number, street address with room or suite number, and city or town, state and ZIP code.

Parent corporation

The name of the parent corporation and its employer identification number.

Authorization and consent

The printed statement authorizing the parent, or the IRS if the parent does not file a consolidated return on the subsidiary's behalf, and consenting to the consolidated return regulations.

Signature

The signature of the subsidiary officer, the date and the officer's title, under a penalties of perjury declaration.

How to fill out Form 1122

  1. 1

    Tax year

    Enter the calendar year, or the beginning and ending dates of the other tax year, for the first year the subsidiary consents.

  2. 2

    Subsidiary

    Enter the subsidiary's name, employer identification number and full address.

  3. 3

    Parent

    Enter the name and employer identification number of the parent corporation.

  4. 4

    Sign

    An officer of the subsidiary signs, dates and enters a title after reviewing the form.

  5. 5

    Give it to the parent

    The form says the subsidiary submits the original, signed form to the common parent corporation of the consolidated group.

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Where it goes and what the parent keeps

Attach to the consolidated return

The form says to attach it to the consolidated income tax return. The parent attaches a separate Form 1122 for each subsidiary.

Signed or unsigned copy

The form says the parent may attach either the signed Form 1122 or an unsigned version containing the same information stated on the signed form.

Keeping the original

The form says that if the parent submits an unsigned Form 1122, it retains the original, signed form in its records.

Later years

The consent covers the tax year shown and each later year the group files a consolidated return under the applicable regulations.

Related forms

Who completes Form 1122?

  • The subsidiary corporation

    The form says the subsidiary completes and submits an original, signed Form 1122 to the common parent for the first tax year it consents to be included.

  • A subsidiary officer

    An officer of the subsidiary signs under penalties of perjury, declaring the subsidiary has authorized them to sign on its behalf, and enters the date and title.

  • The common parent corporation

    The form says the common parent attaches a separate Form 1122 for each subsidiary to the group's consolidated income tax return.

  • Only for the first consent year

    The form is tied to the first tax year each subsidiary consents to be included in the consolidated return.

Two corporations handle the form: the subsidiary signs it, and the common parent corporation of the consolidated group files it with the return.

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Questions about Form 1122

Who signs Form 1122?

An officer of the subsidiary corporation, under penalties of perjury, with the date and the officer's title.

Does the subsidiary send Form 1122 to the IRS?

No. The form says the subsidiary submits it to the common parent corporation, and the parent attaches it to the consolidated income tax return.

Is a new Form 1122 needed every year?

The form is for the first tax year a subsidiary consents to be included. Its consent covers that year and each later year the group files a consolidated return under the regulations.

Can the parent attach an unsigned copy?

Yes. The form says an unsigned version with the same information may be attached, and the parent then retains the original, signed form in its records.

What if the parent does not file the consolidated return?

The form says the subsidiary authorizes the Commissioner of the Internal Revenue Service or an IRS official to do so on its behalf.