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You can download Form 1120S directly from the IRS website. Or if you use tax software, you can find it there too.
Like most tax forms, Form 1120S can be filed electronically through the IRS's e-file system, or with most tax prep software. You can also file the form by mail.
If you are in business as a sole proprietorship, you report your income and expenses on a Schedule C attached to your federal Form 1040 tax return when it is filed. If you are a corporation or a partnership, you typically file a Form 1120 or a Form 1065 tax return.
Differences Between Form 1120 and 1120-S Form 1120-S is filed by S Corps for federal taxes, while Form 1120 is filed by C Corps for taxes. S Corps and C Corps are both classified as corporations; however, they have several differences and offer different advantages and disadvantages to business owners.
The business is its own entity, and you as the owner are the sole shareholder and an employee. That division, however, comes with operational costs. To create an S corporation, you have to file articles of incorporation with the state, appoint officers and create bylaws for the business.
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Like most tax forms, Form 1120S can be filed electronically through the IRS's e-file system, or with most tax prep software. You can also file the form by mail.
Use Form 1120-S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.
If the LLC is a corporation, normal corporate tax rules will apply to the LLC and it should file a Form 1120, U.S. Corporation Income Tax Return.
For example, S corporations do not need to file Form 1120. S corporations are classified by the IRS as corporations that pass their corporate income through to shareholders (for tax purposes). The shareholders then report this income or loss on their personal tax returns. S corporations must use Form 2553 instead.
Who Files Tax Form 1120? All domestic corporations must file tax form 1120, even if they don't have taxable income. Corporations exempt under section 501 (see below) do not need to file tax Form 1120. Corporations in bankruptcy must also file Form 1120.

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