Page 98 - BusinessStructures & Forms

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Fileid: … ions/i1120/2022/a/xml/cycle08/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• Give a copy of the return to the 16:38 - 30-Jan-2023
taxpayer. Where To File
A paid preparer may sign original File the corporation's return at the applicable IRS address listed below.
TIP or amended returns by rubber
stamp, mechanical device, or If the corporation's principal And the total assets at
computer software program. business, office, or agency the end of the tax year
is located in: are: Use the following address:
Paid Preparer Connecticut, Delaware, District Less than $10 million Department of the Treasury
Authorization of Columbia, Georgia, Illinois, and Schedule M-3 is not Internal Revenue Service Center
If the corporation wants to allow the IRS to Indiana, Kentucky, Maine, filed Kansas City, MO 64999-0012
Maryland, Massachusetts,
discuss its 2022 tax return with the paid Michigan, New Hampshire, $10 million or more, or Department of the Treasury
preparer who signed it, check the “Yes” New Jersey, New York, North less than $10 million and Internal Revenue Service Center
box in the signature area of the return. Carolina, Ohio, Pennsylvania, Schedule M-3 is filed Ogden, UT 84201-0012
This authorization applies only to the Rhode Island, South Carolina,
individual whose signature appears in the Tennessee, Vermont, Virginia,
“Paid Preparer Use Only” section of the West Virginia, Wisconsin
return. It does not apply to the firm, if any,
shown in that section. Alabama, Alaska, Arizona,
Arkansas, California,
If the “Yes” box is checked, the Colorado, Florida, Hawaii,
corporation is authorizing the IRS to call Idaho, Iowa, Kansas,
the paid preparer to answer any questions Louisiana, Minnesota, Department of the Treasury
that may arise during the processing of its Mississippi, Missouri, Any amount Internal Revenue Service Center
return. The corporation is also authorizing Montana, Nebraska, Nevada, Ogden, UT 84201-0012
the paid preparer to: New Mexico, North Dakota,
• Give the IRS any information that is Oklahoma, Oregon, South
missing from the return; Dakota, Texas, Utah,
• Call the IRS for information about the Washington, Wyoming
processing of the return or the status of A foreign country or U.S. Internal Revenue Service Center
any related refund or payment(s); and possession Any amount P.O. Box 409101
• Respond to certain IRS notices about Ogden, UT 84409
math errors, offsets, and return
preparation. A group of corporations with members located in more than one service center area will often
The corporation is not authorizing the keep all the books and records at the principal office of the managing corporation. In this case,
the tax returns of the corporations may be filed with the service center for the area in which the
paid preparer to receive any refund check, principal office of the managing corporation is located.
bind the corporation to anything (including
any additional tax liability), or otherwise
represent the corporation before the IRS. 13. Form 6252. withheld, attach such form(s) to the
The authorization will automatically end 14. Form 8997. corporation’s income tax return to claim a
no later than the due date (excluding withholding credit. The corporation should
extensions) for filing the corporation's 15. Additional schedules in report the tax withheld on Schedule J, Part
2023 tax return. If the corporation wants to alphabetical order. III, line 20d. See the instructions for
expand the paid preparer's authorization 16. Additional forms in numerical order. Schedule J, Part III, line 20d.
or revoke the authorization before it ends, 17. Supporting statements and
see Pub. 947, Practice Before the IRS and attachments. Tax Payments
Power of Attorney. Generally, the corporation must pay any
Complete every applicable entry space
Assembling the Return on Form 1120. Do not enter “See tax due in full no later than the due date for
filing its tax return (not including
To ensure that the corporation's tax return Attached” or “Available Upon Request” extensions). See the instructions for
instead of completing the entry spaces. If
is correctly processed, attach all more space is needed on the forms or line 35. If the due date falls on a Saturday,
schedules and other forms after page 6 of Sunday, or legal holiday, the payment is
Form 1120 in the following order. schedules, attach separate sheets using due on the next day that isn't a Saturday,
the same size and format as the printed
1. Schedule N (Form 1120). forms. Sunday, or legal holiday.
2. Schedule D (Form 1120). Electronic Deposit
If there are supporting statements and
3. Form 4797. attachments, arrange them in the same Requirement
4. Form 8949. order as the schedules or forms they Corporations must use electronic funds
5. Form 8996. support and attach them last. Show the transfer to make all federal tax deposits
6. Form 8050. totals on the printed forms. Enter the (such as deposits of employment, excise,
and corporate income tax). Generally,
corporation's name and EIN on each
7. Form 1125-A. supporting statement or attachment. electronic funds transfers are made using
8. Form 4136. the Electronic Federal Tax Payment
9. Form 8978. Note. If the corporation had tax withheld System (EFTPS). However, if the
under Chapter 3 or 4 of the Internal
corporation does not want to use EFTPS,
10. Form 965-B. Revenue Code and received a Form it can arrange for its tax professional,
11. Form 8941. 1042-S, Form 8805, or Form 8288-A financial institution, payroll service, or
12. Form 3800. showing the amount of income tax other trusted third party to make deposits

-4- Instructions for Form 1120