How do I amend Form 1120?

Use Form 1120-X, Amended U.S. Corporation Income Tax Return, to correct a previously filed Form 1120. If the corporation was required to e-file the original return, it must generally e-file the amended return too, unless the IRS approved a waiver to file on paper. An amended return for a tax year no longer available on the IRS Modernized e-File (MeF) system can be filed on paper without requesting a waiver.

How is Form 1120 different from Form 1120-S?

A corporation files Form 1120-S if it elected to be an S corporation by filing Form 2553, the IRS accepted the election, and the election remains in effect. Other domestic corporations that are not exempt under section 501 and are neither required nor elect to file a special return file Form 1120.

Where can I find Form 1120?

The current form and instructions are on IRS.gov (irs.gov/Form1120). On PDFLiner, the 2025 form is the blank above; earlier revisions are listed under Form versions.

IRS Form 1120 (2025), U.S. Corporation Income Tax Return: Fillable PDF, Download

Tax Forms Entity ReturnsFillable Form 1120 (2025)

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What is Form 1120?

Form 1120, U.S. Corporation Income Tax Return, is the income tax return that domestic corporations file with the IRS. The form above is the 2025 revision (for calendar year 2025 or a tax year beginning in 2025), six pages, OMB No. 1545-0123.

Unless exempt under section 501, all domestic corporations, including corporations in bankruptcy, must file an income tax return whether or not they have taxable income. Domestic corporations file Form 1120 unless they are required, or elect, to file a special return; for example, a corporation whose S election is in effect files Form 1120-S.

Filing Form 1120 is not how a business chooses to be taxed as a corporation. An eligible LLC elects to be treated as an association taxable as a corporation on Form 8832. An eligible entity that makes a timely, valid S corporation election on Form 2553 is treated as a corporation from the election's effective date and doesn't need to file Form 8832; if the S election later ends, that classification does not end by itself, so the entity can still have to file Form 1120. (Separately, a foreign-owned U.S. disregarded entity that must file Form 5472 files a pro forma Form 1120 with Form 5472 attached, although it has no income tax return filing requirement; that entity cannot file Form 5472 electronically.)

When is Form 1120 due?

Generally, a corporation must file Form 1120 by the 15th day of the 4th month after the end of its tax year. A corporation with a fiscal tax year ending June 30 (or a short tax year ending anytime in June) must file by the 15th day of the 3rd month after the end of its tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day.

To request more time to file, file Form 7004 (automatic extension); generally it must be filed by the regular due date of the return. Form 7004 does not extend the time to pay any tax due.

For returns filed on or after January 1, 2024, a corporation that files 10 or more returns of any type during the calendar year (income tax, employment tax, excise tax and information returns included) is required to e-file Form 1120. The IRS may grant a waiver on a written request showing hardship, and a corporation for which e-filing technology conflicts with religious beliefs is exempt and writes "Religious Exemption" at the top of page 1.

How to fill out Form 1120

form 1120 in PDFliner editor

Page 1, header: name, address, employer identification number (item B), date incorporated (C), total assets (D), the check boxes in item A (consolidated return, life/nonlife consolidated return, personal holding company, personal service corporation, Schedule M-3 attached) and in item E (initial return, final return, name change, address change).
Page 1, lines: Income (lines 1a-11), Deductions (lines 12-29c) and Tax, Refundable Credits, and Payments (lines 30-37). Line 37 of the 2025 form also takes direct deposit details for a refund.
Page 2: Schedule C, Dividends, Inclusions, and Special Deductions.
Page 3: Schedule J, Tax Computation and Payment.
Pages 4-5: Schedule K, Other Information.
Page 6: Schedule L, Balance Sheets per Books; Schedule M-1, Reconciliation of Income (Loss) per Books With Income per Return; Schedule M-2, Analysis of Unappropriated Retained Earnings per Books.
Sign and date the return. It is signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another corporate officer (such as a tax officer) authorized to sign. If a receiver, trustee, or assignee files on behalf of the corporation, that fiduciary signs instead; a return signed by a receiver or trustee in bankruptcy must be accompanied by a copy of the court order or instructions authorizing it.

Form Versions

2019 Fillable Form 1120 for 2019 tax year Fill Out Form

2022 Fillable Form 1120 for 2022 tax year Fill Out Form

2024 Fillable Form 1120 for 2024 tax year Fill Out Form

Form 1120: frequently asked questions

How do I amend Form 1120?

Use Form 1120-X, Amended U.S. Corporation Income Tax Return, to correct a previously filed Form 1120. If the corporation was required to e-file the original return, it must generally e-file the amended return too, unless the IRS approved a waiver to file on paper. An amended return for a tax year no longer available on the IRS Modernized e-File (MeF) system can be filed on paper without requesting a waiver.
How is Form 1120 different from Form 1120-S?

A corporation files Form 1120-S if it elected to be an S corporation by filing Form 2553, the IRS accepted the election, and the election remains in effect. Other domestic corporations that are not exempt under section 501 and are neither required nor elect to file a special return file Form 1120.
When is Form 1120 due?

Generally by the 15th day of the 4th month after the end of the corporation's tax year; by the 15th day of the 3rd month for a fiscal year ending June 30. An extension of time to file is requested on Form 7004, generally filed by the regular due date; it does not extend the time to pay any tax due.
Where can I find Form 1120?

The current form and instructions are on IRS.gov (irs.gov/Form1120). On PDFLiner, the 2025 form is the blank above; earlier revisions are listed under Form versions.

Form 1120 (2025)