IRS Form 1120-RIC U.S. Income Tax Return for Regulated Investment Companies

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IRS Form 1120-RIC U.S. Income Tax Return for Regulated Investment Companies

What Is IRS Form 1120-RIC?

IRS Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies, is a form filed with the Internal Revenue Service (IRS) by regulated investment companies (RIC) in order to report their income, deductions, gains, losses, credits, and to calculate their income tax liability.

Form 1120-RIC was issued by the IRS and last revised in 2019. You may use the 1120-RIC Form fillable version available below.

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IRS Form 1120-RIC Instructions

The 1120-RIC Form must be signed and dated by the RIC's president, vice president, chief accounting officer, treasurer, assistant treasurer, or any corporate officer authorized to sign.

In general, this income tax return must be filed by the 15th day of the 4th month after the end of the RIC's tax year. However, if the RIC is filing a short period, the due date is the 15th day of the 4th month after that period ends. A dissolved RIC must file an 1120-RIC tax return by the 15th day of the 4th month after the dissolution date. And if the RIC's fiscal year ends in June, then the due date is the 15th day of the 3rd month following the end of its tax year. If the due date falls on a weekend, or a legal holiday, the tax return is due on the next business day.

Should a RIC fail to file the return by the 1120-RIC due date, including extensions, it 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%. For a return that is 60 or more days late, there is a penalty, which is the tax due or $210, whichever is smaller. If the RIC can demonstrate that failure to file Form 1120-RIC on time was due to reasonable cause, the penalty will not be imposed.

The applicable IRS Center where the return must be filed depends on where the RIC's principal office is located, their total assets by the end of the tax year, and the date of filing. The IRS additionally provides specific 1120-RIC filing instructions.


IRS 1120-RIC Related Forms:

Download IRS Form 1120-RIC U.S. Income Tax Return for Regulated Investment Companies

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