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