Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability. Also, use this form to:
- claim any refund that is due,
- transmit Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), or
- to calculate and pay a foreign corporation's branch profits tax liability and tax on excess interest, if any, under section 884.
Current Products
Other Items You May Find Useful:
Publication 542, Corporations
Schedule D (Form 1120), Capital Gains and Losses
Schedule UTP (Form 1120), Uncertain Tax Position Statement
Schedule H (Form 1120-F), Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
Instructions for Schedule H (Form 1120-F) (HTML)Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5
Instructions for Schedule I (Form 1120-F) (HTML)Schedules M-1 and M-2 (Form 1120-F), Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books
Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations with Reportable Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120-F) (HTML)Schedule P (Form 1120-F), List of Foreign Partner Interests in Partnerships
Instructions for Schedule P (Form 1120-F) (HTML)Schedule S (Form 1120-F), Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883
Instructions for Schedule S (Form 1120-F) (HTML)Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners
Instructions for Schedule V (Form 1120-F) (HTML)Form 1125-A, Cost of Goods Sold
Form 1125-E, Compensation of Officers
Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return
Form 8879-I, IRS e-file Signature Authorization for Form 1120-F
Comment on Form 1120-F
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