N›Taxpayer Notice Codes (TPNCs)
Forms 1120, 1120-C, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-REIT & 1120-RIC MFT 02 TPNCs
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
See the list of taxpayer notice codes for Form 1120, U.S. Corporation Income Tax Return, Form 1120-C, Form 1120-C, U.S. Income Tax Return for Cooperative Associations, Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, Form 1120-H, U.S. Income Tax Return for Homeowners Associations, Form 1120-L, U.S. Life Insurance Company Income Tax Return, Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return, Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, and Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies, in IRM 3.12.251-30, Form 1120 and Form 1120 Series - Taxpayer Notice Codes (TPNCs).
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