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Form 1120-F (MFT 02) Estimated Tax Installment and Return Due Dates

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Form 1120-F , U.S. Income Tax Return of a Foreign Corporation, is filed by a a foreign corporation engaged in trade or business in the U.S., were effectively connected with a U.S. trade or business, or had income from any U.S source and its tax liability is not fully satisfied by withholding at that source. A foreign corporation that does not maintain an office or place of business in the United States must generally file Form 1120-F by the 15th day of the sixth month after the end of the tax year. See the table below for payments, return, and extended due dates (if applicable).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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