Form 1120 Filler Prepare your C corporation return

Enter your corporation’s figures line by line and see them appear on the official 2025 Form 1120 as you type. Then download the filled pages as a PDF or print them to review, sign, and file.

View the form on IRS.gov

How to fill it out: Instructions for Form 1120

Corporation and tax year

This generator fills page 1, Schedule J, and Schedule K (pages 1, 3, 4, and 5). Page 2 (Schedule C) and page 6 (Schedules L, M-1, and M-2) aren’t included: print them from the official form when they apply.

Corporation name *

The corporation’s legal name, as it appears in its charter or other founding document.

Employer identification number (EIN) *

Item B. The corporation’s 9-digit EIN, not an owner’s SSN.

We applied for an EIN but haven’t received it yet The form then shows “Applied For” and the date you applied, as the instructions ask. A return that’s e-filed needs the EIN itself.

Date you applied for the EIN

Date incorporated *

Item C.

Tax year

Calendar year 2025 Fiscal or short year

Tax year begins

Tax year ends

Use this 2025 form for a fiscal or short year that begins in 2025.

Address

The corporation’s principal office or place of business, not the address of its registered agent.

U.S. address Foreign address

Number and street, or P.O. box *

Room or suite (optional)

City or town *

State *

ZIP code *

State or province

Postal code

Country

If mail goes to someone else, such as an accountant, start the street line with “C/O” and their name.

Total assets and return type

D · Total assets at the end of the tax year *

Enter 0 if there are none. If you complete Schedule L, use line 15, column (d).

E · Check if this is

Initial return

Final return

Name change

Address change

A · Consolidated, personal holding, or personal service corporation If it applies

1a · Consolidated return (attach Form 851)

1b · Life/nonlife consolidated return

2 · Personal holding company (attach Schedule PH)

3 · Personal service corporation

4 · Schedule M-3 attached Required instead of Schedule M-1 when total assets are $10 million or more.

Income

Lines 1a to 11. Leave lines that don’t apply blank. For a loss, type a minus sign first; the form shows it in parentheses.

1a · Gross receipts or sales

1b · Returns and allowances

1c · Balance (line 1a minus line 1b)

2 · Cost of goods sold (attach Form 1125-A)

3 · Gross profit (line 1c minus line 2)

4 · Dividends and inclusions (Schedule C, line 23)

5 · Interest

6 · Gross rents

7 · Gross royalties

8 · Capital gain net income (attach Schedule D)

9 · Net gain or (loss) from Form 4797, Part II, line 17

10 · Other income (attach statement)

11 · Total income (add lines 3 through 10)

Deductions

Lines 12 to 29c. The instructions explain the limits on several of these deductions.

12 · Compensation of officers (attach Form 1125-E)

13 · Salaries and wages (less employment credits)

14 · Repairs and maintenance

15 · Bad debts

16 · Rents

17 · Taxes and licenses

18 · Interest

19 · Charitable contributions

20 · Depreciation from Form 4562 not claimed elsewhere

21 · Depletion

22 · Advertising

23 · Pension, profit-sharing, etc., plans

24 · Employee benefit programs

25 · Energy efficient commercial buildings deduction (attach Form 7205)

26 · Other deductions (attach statement)

27 · Total deductions (add lines 12 through 26)

28 · Taxable income before NOL and special deductions (line 11 minus line 27)

29a · Net operating loss deduction

29b · Special deductions (Schedule C, line 24)

29c · Add lines 29a and 29b

Tax, payments, and refund

Lines 30 to 37. Lines 31 and 33 come from Schedule J (step 7).

30 · Taxable income (line 28 minus line 29c)

31 · Total tax (Schedule J, line 12)

32 · First installment of section 1062 net tax liability (Form 1062, line 15)

33 · Total payments, credits, and section 1062 liability (Schedule J, line 23)

34 · Estimated tax penalty

Form 2220 is attached (line 34)

35 · Amount owed

If line 33 is smaller than the total of lines 31, 32, and 34. See IRS.gov/Payments for ways to pay.

36 · Overpayment

If line 33 is larger than the total of lines 31, 32, and 34.

37a · Overpayment credited to 2026 estimated tax

37b · Overpayment refunded

Direct deposit of the refund (lines 37c–37e) Optional

37c · Routing number

37d · Account type

Checking Savings

37e · Account number

Up to 17 numbers and letters. Include hyphens, but no spaces or other symbols.

Schedule J: tax computation and payment

Page 3 of the form. Line 12 goes on page 1, line 31, and line 23 on page 1, line 33.

Tax computation

1a · Income tax

Other taxes on lines 1b–1z If they apply

1b · Tax from Form 1120-L

1c · Section 1291 tax from Form 8621

1d · Tax adjustment from Form 8978

1e · Additional tax under section 197(f)

1f · Base erosion minimum tax from Form 8991

1g · Form 4255, Part I, line 3, column (q)

1z · Other chapter 1 tax

2 · Total income tax (add lines 1a through 1z)

3 · Corporate alternative minimum tax (Form 4626)

4 · Add lines 2 and 3

Credits on lines 5a–5f If they apply

5a · Foreign tax credit (attach Form 1118)

5b · Credit from Form 8834

5c · General business credit (attach Form 3800)

5d · Credit for prior year minimum tax (attach Form 8827)

5e · Bond credits from Form 8912

5f · Adjustment from Form 8978

6 · Total credits (add lines 5a through 5f)

7 · Line 4 minus line 6

8 · Personal holding company tax (attach Schedule PH)

Other amounts on lines 9a–9z If they apply

9a · Form 4255, Part I, line 3, column (r)

9b · Recapture of low-income housing credit (attach Form 8611)

9c · Interest due under the look-back method, completed long-term contracts (Form 8697)

9d · Interest due under the look-back method, income forecast method (Form 8866)

9e · Alternative tax on qualifying shipping activities (Form 8902)

9f · Interest/tax due under section 453A(c)

9g · Interest/tax due under section 453(l)

9z · Other (attach statement)

10 · Total (add lines 9a through 9z)

11a · Total tax before deferred taxes (add lines 7, 8, and 10)

Deferred taxes on lines 11b–11c If they apply

11b · Deferred tax on the corporation’s share of undistributed earnings of a qualified electing fund

11c · Deferred LIFO recapture tax (section 1363(d))

12 · Total tax (line 11a minus lines 11b and 11c)

Payments and refundable credits

13 · Preceding year’s overpayment credited to the current year

14 · Current year’s estimated tax payments

15 · Current year’s refund applied for on Form 4466

Enter it as a positive number. The form prints it in parentheses.

17 · Tax deposited with Form 7004

18 · Withholding

19 · Total payments (combine lines 13 through 18)

Refundable credits on lines 20a–20z If they apply

20a · Form 2439

20b · Form 4136

20c · Chapter 3 or 4 withholding from Form 1042-S, 8805, or 8288-A

20z · Other (attach statement)

21 · Total credits (add lines 20a through 20z)

22a · Elective payment election amount from Form 3800

22b · Section 1062 applicable net tax liability (Form 1062, line 14)

23 · Total payments, credits, and section 1062 liability (add lines 19, 21, 22a, and 22b)

Schedule K: other information (1–12)

Page 4 of the form. The IRS expects an answer to every question that applies.

1 · Accounting method

Cash Accrual Other

Describe the method

2a · Business activity code

Find the code in the list of principal business activity codes at the end of the instructions.

2b · Business activity

2c · Product or service

Ownership

3 · Is the corporation a subsidiary in an affiliated group or a parent–subsidiary controlled group?

Yes No

Name and EIN of the parent corporation

4a · At year end, did a corporation, partnership, trust, or tax-exempt organization own 20% or more directly, or 50% or more directly or indirectly, of the corporation’s voting stock?

Yes No

If Yes, complete and attach Schedule G (Form 1120), Part I.

4b · At year end, did an individual or estate own 20% or more directly, or 50% or more directly or indirectly, of the corporation’s voting stock?

Yes No

If Yes, complete and attach Schedule G (Form 1120), Part II.

5a · At year end, did the corporation own 20% or more directly, or 50% or more directly or indirectly, of the voting stock of a corporation not listed on Form 851?

Yes No

Corporation 1

Name of corporation

EIN (if any)

Country of incorporation

% of voting stock

Corporation 2

Name of corporation

EIN (if any)

Country of incorporation

% of voting stock

Corporation 3

Name of corporation

EIN (if any)

Country of incorporation

% of voting stock

More than three? List the rest on an attached statement.

5b · At year end, did the corporation own 20% or more directly, or 50% or more directly or indirectly, of a partnership’s profit, loss, or capital, or of the beneficial interest of a trust?

Yes No

Entity 1

Name of entity

EIN (if any)

Country of organization

Maximum % owned

Entity 2

Name of entity

EIN (if any)

Country of organization

Maximum % owned

Entity 3

Name of entity

EIN (if any)

Country of organization

Maximum % owned

The percentage is the maximum share owned in profit, loss, or capital.

Dividends and foreign ownership

6 · Did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in excess of its current and accumulated earnings and profits?

Yes No

If Yes, file Form 5452. For a consolidated return, answer for the parent corporation.

7 · Did one foreign person own, directly or indirectly, at least 25% of the voting power or value of the corporation’s stock?

Yes No

(a) % owned

(b) Owner’s country

The corporation may have to file Form 5472 for a 25% foreign owner.

Other items

8 · The corporation issued publicly offered debt instruments with original issue discount If checked, the corporation may have to file Form 8281.

9 · Tax-exempt interest received or accrued this tax year

10 · Number of shareholders at year end (if 100 or fewer)

11 · The corporation has an NOL and elects to forgo the carryback period For a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached.

12 · Available NOL carryover from prior years (not reduced by page 1, line 29a)

Schedule K: other information (13–31)

Page 5 of the form.

13 · Were total receipts (page 1, line 1a plus lines 4 through 10) and total assets at year end both less than $250,000?

Yes No

If Yes, the corporation doesn’t have to complete Schedules L, M-1, and M-2.

Cash distributions and book value of property distributions made this tax year

14 · Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement?

Yes No

15a · Did the corporation make any payments that would require it to file Forms 1099?

Yes No

15b · Did or will the corporation file the required Forms 1099?

Yes No

16 · Did the corporation have an 80%-or-more change in ownership this tax year, including through redemption of its own stock?

Yes No

17 · During or after this tax year, but before filing this return, did the corporation dispose of more than 65% (by value) of its assets?

Yes No

In a taxable, non-taxable, or tax deferred transaction.

18 · Did the corporation receive assets in a section 351 transfer where any asset had a fair market basis or value over $1 million?

Yes No

19 · Did the corporation make payments that would require it to file Forms 1042 and 1042-S under chapter 3 or 4?

Yes No

20 · Is the corporation operating on a cooperative basis?

Yes No

21 · Did the corporation pay or accrue interest or royalties that aren’t deductible under section 267A?

Yes No

Total disallowed deductions

22 · Did the corporation have gross receipts of at least $500 million in any of the 3 preceding tax years?

Yes No

If Yes, complete and attach Form 8991.

23 · Did the corporation have a section 163(j) election in effect for a real property trade or business or a farming business?

Yes No

24 · Does the corporation meet any of the business interest expense conditions on line 24a–24c?

Yes No

It owns a pass-through entity with excess business interest expense, its average annual gross receipts for the 3 prior years are over $31 million and it has business interest expense, or it’s a tax shelter with business interest expense. If Yes, attach Form 8990.

25 · Does the corporation intend to self-certify as a Qualified Opportunity Fund?

Yes No

Amount from Form 8996, line 15 (if any)

Complete and attach Form 8996.

26 · Since December 22, 2017, did a foreign corporation acquire substantially all of the corporation’s properties, with an ownership percentage over 50% under section 7874?

Yes No

Percentage by vote

Percentage by value

27 · Did the corporation receive a digital asset, or sell, exchange, or otherwise dispose of a digital asset or a financial interest in one?

Yes No

28 · Is the corporation a member of a controlled group?

Yes No

If Yes, attach Schedule O (Form 1120).

29 · Corporate alternative minimum tax

29a · Was the corporation an applicable corporation under section 59(k)(1) in any prior tax year?

Yes No

29b · Is it an applicable corporation this year because it was one in the prior tax year?

Yes No

If Yes, complete and attach Form 4626 and skip 29c.

29c · Does the corporation meet the safe harbor method requirements of section 59(k)(3)(A) for this tax year?

Yes No

If No, complete and attach Form 4626.

30 · Is the corporation required to file Form 7208 (excise tax on stock repurchases)

30a · Under the rules for stock repurchased by a covered corporation (or acquired by its specified affiliate)?

Yes No

30b · Under the applicable foreign corporation rules?

Yes No

30c · Under the covered surrogate foreign corporation rules?

Yes No

31 · Is this a consolidated return with gross receipts or sales of $1 billion or more and a subchapter K basis adjustment of more than $10 million?

Yes No

If Yes, attach a statement.

Sign the return

An officer signs: the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another officer authorized to sign.

Read the declaration

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign by hand after printing. Form 1120 isn’t on the IRS list of forms it accepts electronic signatures on, so an authorized officer signs and dates the return in ink. Corporations that must e-file sign electronically through their tax software instead.

Date (optional)

Leave it blank to date it when you sign.

Title *

May the IRS discuss this return with the preparer shown below?

Yes No

Yes lets the IRS call the paid preparer about processing questions. It doesn’t let them represent the corporation.

Paid preparer Only if someone was paid to prepare it

Leave this blank if an officer or employee of the corporation prepared the return.

Preparer’s name

Preparer’s signature

Draw Type

Sign here

Date

PTIN

The preparer is self-employed

Firm’s name

Firm’s EIN

Phone no.

Firm’s address

0 of 8 required

Preview

0 of 8 required

Complete the required fields to download or print your Form 1120.

Still needed:

Downloaded. Have an authorized officer sign and date it in ink. Add page 2 and page 6 from the official form if they apply, attach the schedules and statements the return needs, and mail the full return to the IRS address for your state and asset size. Corporations that file 10 or more returns a year must e-file instead.

Page

View the form on IRS.gov

How to fill it out: Instructions for Form 1120

Disclaimer: forms.app offers this Form 1120 filler and the IRS form it fills as a free courtesy. forms.app is not affiliated with the Internal Revenue Service, doesn’t prepare or file returns on your behalf, doesn’t check your figures, and doesn’t provide tax, legal, or accounting advice. The corporation is responsible for a complete and accurate return, for attaching every required schedule, and for filing it on time, electronically when the e-file rules apply. Form 1120 is published by the IRS; find the latest version and instructions at irs.gov/Form1120. For anything beyond copying figures onto the form, talk to a CPA, enrolled agent, or tax attorney. Found something on this page that’s wrong or out of date? Let us know.

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Understanding Form 1120

Form 1120, U.S. Corporation Income Tax Return, is the yearly federal income tax return of a C corporation. It reports the corporation’s income, gains, losses, deductions, and credits, and it figures the income tax the corporation owes.

Unless it’s exempt under section 501, every domestic corporation files Form 1120, even in a year with no taxable income. An LLC files it only if it elected on Form 8832 to be taxed as a corporation, and S corporations file Form 1120-S instead. The return is generally due by the 15th day of the 4th month after the tax year ends, and Form 7004 gives an automatic extension of time to file, though not to pay.

Filling out Form 1120 step by step

Start with the corporation’s name, EIN, address, and total assets, then copy income and deductions from the books onto page 1. Schedule J carries the tax and payments that feed lines 31 and 33, and Schedule K asks the yes-or-no questions every corporation answers. Each entry appears on the official form as you type. The generator copies your figures and doesn’t add anything up, so check every total yourself.

It fills pages 1, 3, 4, and 5. Page 2 (Schedule C) and page 6 (Schedules L, M-1, and M-2) aren’t included, so print them from the official PDF when they apply. Once the required fields are done, download the PDF or print it. Most corporations file through tax software, and those that file 10 or more returns of any type in a calendar year must e-file. Need a different form? Browse all tax form generators.

Form 1120: your questions answered

Who has to file Form 1120?

Every domestic corporation that isn’t exempt under section 501, including corporations in bankruptcy, whether or not it has taxable income. An LLC files Form 1120 only if it elected to be taxed as a corporation. S corporations file Form 1120-S, and some organizations, such as insurance companies, cooperatives, and REITs, file their own special returns.

When is Form 1120 due?

Generally by the 15th day of the 4th month after the end of the tax year, so April 15 for a calendar-year corporation. A corporation with a fiscal year ending June 30 files by the 15th day of the 3rd month. If the date falls on a weekend or legal holiday, the next business day counts. Form 7004 gives an automatic extension of time to file, but any tax is still due on the original date.

Can I mail a printed Form 1120, or do I have to e-file?

A corporation that files 10 or more returns of any type during the calendar year, counting income tax, employment tax, excise tax, and information returns, must e-file Form 1120 unless it gets a waiver. Others may mail a paper return. The mailing address depends on the state of the principal business and on total assets; see Where to file on IRS.gov.

Which pages does this generator fill?

Page 1, Schedule J (page 3), and Schedule K (pages 4 and 5). It doesn’t fill page 2, Schedule C (dividends, inclusions, and special deductions), or page 6, Schedules L, M-1, and M-2. A corporation that answers Yes to Schedule K, question 13 (total receipts and total assets both under $250,000) doesn’t have to complete Schedules L, M-1, and M-2. Print any page you need from the official PDF and file the complete form.

Does the generator figure the corporation’s tax?

No. It copies the amounts you type onto the right lines and doesn’t add, subtract, or check anything. Work out each line with the instructions, the supporting forms, or tax software, and review the totals before you sign.

Who signs Form 1120?

The president, vice president, treasurer, assistant treasurer, chief accounting officer, or another corporate officer authorized to sign. A receiver, trustee, or assignee signs instead when filing for the corporation. If a paid preparer did the return, they also sign and complete the Paid Preparer Use Only section. On a paper return the officer signs in ink: Form 1120 isn’t on the IRS list of forms accepted with electronic signatures.

How do I correct a Form 1120 after filing?

File Form 1120-X, Amended U.S. Corporation Income Tax Return, to change a return you already filed. Don’t send a second Form 1120 for the same year.

Is my information safe?

Everything you type stays in your browser. The PDF is created on your device, and nothing you enter, including the EIN and bank details, is uploaded to or saved by forms.app. Nothing is kept after you close the page, so download your pages before you leave.

Is this Form 1120 filler free?

Yes. You can fill, download, and print Form 1120 as often as you need, without paying or creating an account.

Your Form 1120 isn’t ready to print yet

Fill in the required fields (corporation name, EIN, date incorporated, address, total assets, and the officer’s title), then print again.

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