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IRS / Tax

Form 1120

U.S. Corporation Income Tax Return

Annual income tax return for C corporations to report income, gains, losses, deductions, and credits to the IRS.

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About Form 1120U.S. Corporation Income Tax Return

Form 1120 is the annual federal income tax return for domestic C corporations. Unlike S corporations and partnerships, C corporations pay federal income tax at the corporate level — the flat 21% corporate tax rate applies to all taxable income. The form reports gross revenues, cost of goods sold, deductions for business expenses, and applicable credits to arrive at taxable income and tax owed. Form 1120 is due April 15 for calendar-year corporations (or the 15th day of the 4th month after fiscal year end) with a 6-month extension available via Form 7004. Most publicly traded companies, financial institutions, and large businesses file Form 1120.

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Form 1120 — U.S. Corporation Income Tax Return 2026 | Fill Online Free | UsePDF