Page 97 - BusinessStructures & Forms

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
does not, however, apply to certain 30, and must file by the 15th day of the 3rd
Subchapter T returns. month after the end of its tax year.
cooperative association
(including a farmers' 1120-C Certain corporations with total assets of If the due date falls on a Saturday,
cooperative) $10 million or more that file at least 250 Sunday, or legal holiday, the corporation
Entity that elects to be returns a year are required to e-file Form can file on the next business day.
treated as a real estate 1120. See Regulations section Private Delivery Services
mortgage investment 1066 301.6011-5. However, these corporations
conduit (REMIC) under can request a waiver of the electronic filing Corporations can use certain private
section 860D requirements. delivery services (PDS) designated by the
IRS to meet the “timely mailing as timely
Interest charge domestic Electronic Filing Waiver filing” rule for tax returns. Go to IRS.gov/
international sales 1120-IC-DISC The IRS may waive the electronic filing PDS.
corporation (section 992) rules if the corporation demonstrates that
The PDS can tell you how to get written
Foreign corporation a hardship would result if it were required proof of the mailing date.
(other than life or to file its return electronically. A
property and casualty corporation interested in requesting a
insurance company filing 1120-F waiver of the mandatory electronic filing For the IRS mailing address to use if
Form 1120-L or Form requirement must file a written request, you’re using a PDS, go to IRS.gov/
1120-PC) and request one in the manner prescribed PDSstreetAddresses.
by the Ogden Submission Processing Private delivery services can't
Foreign sales 1120-FSC Center. All written requests for waivers deliver items to P.O. boxes. You
corporation (section 922) !
should be mailed to: CAUTION must use the U.S. Postal Service
Condominium to mail any item to an IRS P.O. box
management, residential Internal Revenue Service address.
real estate Ogden Submission Processing
management, or Center Extension of Time To File
timeshare association 1120-H Attn: Form 1120 e-file Waiver
that elects to be treated Request File Form 7004, Application for Automatic
as a homeowners Mail Stop 1057 Extension of Time To File Certain
association under Ogden, UT 84201 Business Income Tax, Information, and
section 528 Other Returns, to request an extension of
time to file. Generally, the corporation
Life insurance company 1120-L If using a delivery service, requests for must file Form 7004 by the regular due
(section 801) waivers should be mailed to: date of the return. See the Instructions for

Fund set up to pay for Internal Revenue Service Form 7004.
nuclear 1120-ND Ogden Submission Processing
decommissioning costs Center Who Must Sign
(section 468A) Attn: Form 1120 e-file Waiver The return must be signed and dated by:
Property and casualty Request • The president, vice president, treasurer,
insurance company 1120-PC Mail Stop 1057 assistant treasurer, chief accounting
(section 831) 1973 N. Rulon White Blvd. officer; or
Ogden, UT 84404 • Any other corporate officer (such as tax
Political organization officer) authorized to sign.
(section 527) 1120-POL Waiver requests can also be faxed to If a return is filed on behalf of a
Real estate investment 877-477-0575. Contact the e-Help Desk at corporation by a receiver, trustee, or
trust (section 856) 1120-REIT 866-255-0654 for questions regarding the assignee, the fiduciary must sign the
waiver procedures or process. return, instead of the corporate officer.
Regulated investment 1120-RIC
company (section 851) For more information, see Guidance on Returns and forms signed by a receiver or
Waivers for Corporations Unable to Meet trustee in bankruptcy on behalf of a
S corporation (section 1120-S e-file Requirements on IRS.gov. corporation must be accompanied by a
1361) copy of the order or instructions of the
When To File court authorizing signing of the return or
Settlement fund 1120-SF form.
(section 468B) Generally, a corporation must file its
income tax return by the 15th day of the Paid Preparer Use Only section. If an
employee of the corporation completes
Electronic Filing 4th month after the end of its tax year. A Form 1120, the paid preparer section
new corporation filing a short-period return
Corporations can generally electronically must generally file by the 15th day of the should remain blank. Anyone who
file (e-file) Form 1120, related forms, 4th month after the short period ends. A prepares Form 1120 but does not charge
the corporation should not complete that
schedules, and attachments; Form 7004 corporation that has dissolved must section. Generally, anyone who is paid to
(automatic extension of time to file); and generally file by the 15th day of the 4th
Forms 940, 941, and 944 (employment tax month after the date it dissolved. prepare the return must sign and complete
returns). If there is a balance due, the the section.
corporation can authorize an electronic However, a corporation with a fiscal tax The paid preparer must complete the
funds withdrawal while e-filing. Form 1099 year ending June 30 must file by the 15th required preparer information and:
and other information returns can also be day of the 3rd month after the end of its • Sign the return in the space provided
electronically filed. The option to e-file tax year. A corporation with a short tax for the preparer's signature,
year ending anytime in June will be • Include their Preparer Tax Identification
treated as if the short year ended on June Number (PTIN), and

Instructions for Form 1120 -3-