2015 form 1120 instructions-2025

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Providers and Large Taxpayers authorized to participate in the Internal Revenue Service e-file program can file Forms 1120 (U.S. Corporation Income Tax Return), 1120-F (U.S. Income Tax Return of a Foreign Corporation), and 1120-S (U.S. Income Tax Return for an S Corporation) through Modernized e-File.
A domestic corporation must file Form 1120, U.S. Corporation Income Tax Return, whether it has taxable income or not, unless its exempt from filing under section 501.
Choose an IRS Free File option, guided tax software or Free File Fillable Forms. You will be directed to the IRS partners website to create a new account or if you are a previous user, log in to an existing account. Prepare and e-file your federal tax return. Receive an email when the IRS has accepted your return.
For the 2022 federal tax year, Form 1120 is due on the 15th day of the fourth month after the end of your corporations tax year. For example, if your corporations tax year ends on December 31, 2022, you must file and pay your corporate income taxes by April 18, 2023. The due date must always occur on a business day.
You can fill out Form 1120 online for free with IRS Free File, or with a tax software if you feel comfortable filling out and filing this form yourself. Otherwise, you can hire a professional tax preparer to file Form 1120 online.
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C corporations use Form 1120 to calculate their taxes due. S corporations use Form 1120S as an information return. S corporations must also prepare a form 10 K-1 for each shareholder to include with their individual returns.
Fees for a corporate tax return (Form 1120) cost about $913. If your tax situation is complex, or you need to file additional IRS forms, additional fees could apply. For example, if youre self-employed, the average cost for Schedule C is $192.

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