Skip to content

N

Note:

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

To correct errors on previously filed employment forms, taxpayers must use the corresponding X forms: Form 941X, and 944X.

International Corporation Tax Returns include but are not limited to:

Form 1120 with Forms 1118, 5712, 5712-A, 5735, 5471, 5472 and Schedule P.

Form 1120-F, U.S. Tax Return of a Foreign Corporation (MFT 02).

Forms 1120-FSC and Form 8279 (FSC election), U.S. Income Tax Return of a Foreign Sales Corporation (MFT 02).

Foreign Withholding Tax Returns include but are not limited to:

Form 1042, Annual Withholding Tax Return for U.S. Income for Foreign Persons (MFT 12).

Foreign Estate Tax Returns:

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States (MFT 52).

Foreign Gift Tax Return

Form 709-NA , United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States (MFT 51).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.