Form 1120Business Returns
U.S. Corporation Income Tax Return
Annual income tax return for C-Corporations. Reports corporate income, gains, losses, deductions, credits, and calculates tax at the 21% corporate rate.
Who Files This Form
C-Corporations (default corporations)
Due Date
15th day of the 4th month after fiscal year end (April 15 for calendar year filers)
Important Notes
C-Corps can file Form 7004 for a 6-month extension. Estimated tax payments required via Form 1120-W if tax liability exceeds $500.
Related Forms
Form 1120 Schedule CForm 1120 Schedule GForm 7004
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1120, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →