Header, items A through E
Boxes for a consolidated return, personal holding company, personal service corporation and Schedule M-3, plus name, address, EIN, date incorporated, total assets and return type boxes.
1120
U.S. Corporation Income Tax Return
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 481
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1120: U.S. Corporation Income Tax Return
Form 1120, U.S. Corporation Income Tax Return, is the return domestic corporations use. The IRS About page says they use it to report their income, gains, losses, deductions and credits, and to figure their income tax liability.
The form runs six pages. Page 1 holds income, deductions, tax, payments and the signature. Later pages hold Schedule C for dividends, inclusions and special deductions, Schedule J for the tax computation and payments, Schedule K for other information, Schedule L for balance sheets, and Schedules M-1 and M-2. The instructions say certain organizations, such as S corporations, foreign corporations and insurance companies, file special returns instead.
This page hosts the 2025 Form 1120, 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.
What's on Form 1120
Income, lines 1a through 11
Gross receipts, cost of goods sold from Form 1125-A, dividends and inclusions, interest, rents, royalties, capital gains, Form 4797 gains and other income.
Deductions, lines 12 through 29c
Officer compensation, salaries, repairs, bad debts, rents, taxes, interest, charitable contributions, depreciation, advertising, benefit plans and other deductions, then the net operating loss and special deductions.
Tax and payments, lines 30 through 37
Taxable income, total tax from Schedule J, the section 1062 installment, payments, estimated tax penalty, amount owed or overpayment, and direct deposit details.
Schedules C, J and K
Dividends, Inclusions, and Special Deductions; Tax Computation and Payment; and Other Information questions.
Schedules L, M-1 and M-2
Balance Sheets per Books, Reconciliation of Income (Loss) per Books With Income per Return, and Analysis of Unappropriated Retained Earnings per Books.
How to fill out Form 1120
- 1
Header
Enter the tax year if it is not the calendar year, the corporation's name, address, EIN, date incorporated and total assets. Check any boxes in items A and E that apply.
- 2
Supporting forms first
Complete forms that feed page 1, such as Form 1125-A for cost of goods sold, Form 1125-E for officer compensation, Form 4562 for depreciation and Schedule D (Form 1120) for capital gains.
- 3
Lines 1 through 30
Enter income and deductions, then subtract the net operating loss deduction and the special deductions from Schedule C, line 24, to get taxable income on line 30.
- 4
Schedule J
Figure the income tax and other taxes, subtract credits such as the foreign tax credit and general business credit, then total payments and refundable credits. Carry line 12 to line 31 and line 23 to line 33.
- 5
Schedules K, L, M-1 and M-2
Answer the Schedule K questions and complete the balance sheets and reconciliations. The instructions say not to enter "See Attached" or "Available Upon Request" in place of entries.
- 6
Lines 34 through 37 and sign
Enter any estimated tax penalty from Form 2220, then the amount owed or overpayment and direct deposit details. An authorized officer signs, dates and enters a title.
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When and where to file, and penalties
Due date
The instructions say a corporation generally files by the 15th day of the 4th month after its tax year ends. A fiscal year ending June 30 files by the 15th day of the 3rd month.
Extension
The instructions say to file Form 7004 by the regular due date of the return to request an extension of time to file.
E-file
For returns filed on or after January 1, 2024, the instructions say corporations that file 10 or more returns of any type during the calendar year e-file Form 1120, unless a waiver applies.
Paper filing addresses
The instructions list Kansas City, MO 64999-0012 or Ogden, UT 84201-0012 by state and total assets, and P.O. Box 409101, Ogden, UT 84409 for a foreign country or U.S. territory.
Late filing and late payment
The instructions list 5% of the unpaid tax per month late, up to 25%, with a minimum for returns more than 60 days late of the smaller of the tax due or $525, and ½ of 1% per month for late payment.
Estimated tax
The instructions say installments are made if total tax is expected to be $500 or more, due by the 15th day of the 4th, 6th, 9th and 12th months, with Form 2220 for any penalty.
Related forms
7004
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
26 fields, 1 page
1125-A
Cost of Goods Sold
25 fields, 3 pages
1125-E
Compensation of Officers
125 fields, 1 page
1120
Capital Gains and Losses
48 fields, 1 page
2220
Underpayment of Estimated Tax by Corporations
322 fields, 4 pages
4562
Depreciation and Amortization (Including Information on Listed Property)
277 fields, 3 pages
Who files Form 1120?
The return is filed by the corporation and signed by a corporate officer. The instructions say domestic corporations file Form 1120 unless they are required, or elect, to file a special return.
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Questions about Form 1120
Who files Form 1120?
The instructions say domestic corporations, including corporations in bankruptcy, file Form 1120 whether or not they have taxable income, unless exempt under section 501 or required or electing to file a special return.
Does an S corporation use Form 1120?
No. The instructions list Form 1120-S as the special return for an S corporation.
Can an LLC file Form 1120?
The instructions say an LLC can file Form 1120 only if it filed Form 8832 to elect to be treated as an association taxable as a corporation.
When is Form 1120 due?
Generally by the 15th day of the 4th month after the tax year ends. The instructions give the 3rd month for a fiscal year ending June 30, and Form 7004 for an extension.
Who signs Form 1120?
The instructions list the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another authorized corporate officer. A receiver, trustee or assignee signs when filing for the corporation.
Which edition is on this page?
The 2025 Form 1120, for calendar year 2025 or a tax year beginning in 2025, with the 2025 Instructions for Form 1120.