IRS Form 1120 2018 Schedule Utp - Uncertain Tax Position Statement

IRS Form 1120 is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Schedule Utp - Uncertain Tax Position Statement".

A PDF of the latest IRS Form 1120 can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

Step-by-step Form 1120 instructions can be downloaded by clicking this link.

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SCHEDULE UTP
OMB No. 1545-0123
Uncertain Tax Position Statement
(Form 1120)
2018
File with Form 1120, 1120-F, 1120-L, or 1120-PC.
Department of the Treasury
Go to www.irs.gov/ScheduleUTP for instructions and the latest information.
Internal Revenue Service
Name of entity as shown on page 1 of tax return
EIN of entity
of
Part I pages.
This Part I, Schedule UTP (Form 1120) is page
Part I
Uncertain Tax Positions for the Current Tax Year.
See instructions for how to complete columns (a) through (g).
Enter, in Part III, a description for each uncertain tax position (UTP).
Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a
tax position is a UTP. See instructions.
(b)
(c)
Primary IRC Sections
Timing Codes
(f)
(d)
(e)
(g)
(for example, “61”,“108”, “263A”)
(a)
(check if
Ranking of
Pass-Through
Major Tax
Reserved for
UTP No.
Permanent,
Tax
Entity EIN
Position
Future Use
Primary IRC Subsections
Position
Temporary, or
(for example, (f)(2)(A)(ii))
both)
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 54658Q
Schedule UTP (Form 1120) 2018
SCHEDULE UTP
OMB No. 1545-0123
Uncertain Tax Position Statement
(Form 1120)
2018
File with Form 1120, 1120-F, 1120-L, or 1120-PC.
Department of the Treasury
Go to www.irs.gov/ScheduleUTP for instructions and the latest information.
Internal Revenue Service
Name of entity as shown on page 1 of tax return
EIN of entity
of
Part I pages.
This Part I, Schedule UTP (Form 1120) is page
Part I
Uncertain Tax Positions for the Current Tax Year.
See instructions for how to complete columns (a) through (g).
Enter, in Part III, a description for each uncertain tax position (UTP).
Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a
tax position is a UTP. See instructions.
(b)
(c)
Primary IRC Sections
Timing Codes
(f)
(d)
(e)
(g)
(for example, “61”,“108”, “263A”)
(a)
(check if
Ranking of
Pass-Through
Major Tax
Reserved for
UTP No.
Permanent,
Tax
Entity EIN
Position
Future Use
Primary IRC Subsections
Position
Temporary, or
(for example, (f)(2)(A)(ii))
both)
P
T
-
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 54658Q
Schedule UTP (Form 1120) 2018
2
Schedule UTP (Form 1120) 2018
Page
EIN of entity
Name of entity as shown on page 1 of tax return
of
Part II pages.
This Part II, Schedule UTP (Form 1120) is page
Part II
Uncertain Tax Positions for Prior Tax Years.
See instructions for how to complete columns (a) through (h). Enter, in Part III, a description for each uncertain tax
position (UTP).
Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a
tax position is a UTP. See instructions.
(c)
(b)
Timing
Primary IRC Sections
(e)
(f)
(g)
Codes
(d)
(h)
(for example, "61", "108", "263A")
(a)
Major
Ranking
Reserved
(check if
Pass-Through
Year of Tax
UTP No.
Tax
of Tax
for Future
Permanent,
Entity EIN
Position
Primary IRC Subsections
Position
Position
Use
Temporary,
(for example, (f)(2)(A)(ii))
or both)
P
T
-
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Schedule UTP (Form 1120) 2018
3
Schedule UTP (Form 1120) 2018
Page
EIN of entity
Name of entity as shown on page 1 of tax return
of
Part III pages.
This Part III, Schedule UTP (Form 1120) is page
Part III
Concise Descriptions of UTPs.
Indicate the corresponding UTP number from Part I, column (a) (for example, C1) or
Part II, column (a) (for example, P2). Use as many Part III pages as necessary. See instructions.
UTP
Concise Description of Uncertain Tax Position
No.
Schedule UTP (Form 1120) 2018
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