IRS Form 1120-F U.S. Income Tax Return of a Foreign Corporation

IRS Form 1120-F U.S. Income Tax Return of a Foreign Corporation

What Is Form 1120-F?

IRS Form 1120-F, U.S. Income Tax Return of a Foreign Corporation , is a form that is filed with the Internal Revenue Service (IRS) by foreign corporations in order to report their income, gains, losses, deductions, and credits, and to figure their U.S. income tax liability.

Alternate Name:

  • Foreign Corporation Income Tax Return.

IRS 1120-F Form was issued by the IRS and last revised in 2023 . Corporations may use a fillable Form 1120-F available below for download.

How to Amend Form 1120-F

Form 1120-F may be amended by marking the "Amended Return" checkbox at the top of the return and filing the amended form within 6 months of its due date, excluding extensions, at the same address where the corporation had filed the original return.

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IRS Form 1120-F Instructions

Foreign corporations that maintain an office within the United States must file Form 1120-F by the 15th day of the 4th month after the end of the corporation's tax year. If the tax year ends on June 30, the corporation must file the form by the 15th day of the 4th month after the end of the corporation's tax year. If the corporation has dissolved, the return must be filed by the 15th day of the 4th month after the date of dissolution. On the other hand, foreign corporations that do not maintain an office within the United States are required to file the 1120-F Form by the 15th day of the 6th month after the end of the corporation's tax year.

A corporation may file Form 7004 by the return due date specified above to request an extension of time to file. If the Form 1120-F due date falls on a weekend or legal holiday, the form may be filed on the next business day.

Foreign corporations that do not file their income tax return by the due date, including extensions, may be imposed a penalty of 5% of the unpaid tax for each month or days the return is late, and up to a maximum of 25%. The minimum penalty for a tax return that is 60 or more days late is the tax due or $210, whichever is smaller. If the corporation can demonstrate that failure to file Form 1120-F on time was due to a reasonable cause, the penalty will not be imposed.

The return must be signed and dated by the corporation's president, vice president, chief accounting officer, treasurer, assistant treasurer, or any corporate officer authorized to sign. The IRS provides specific instructions for Form 1120-F. The foreign corporation income tax return must be filed at the IRS Center, PO Box 409101, Ogden, UT 84409.


IRS 1120-F Related Forms:

Other Revisions

Download IRS Form 1120-F U.S. Income Tax Return of a Foreign Corporation

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