Federal housing law
1222 Form 1120 (Schedule UTP) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120utp.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE UTP (Form 1120)
(Rev. December 2022) Department of the Treasury Internal Revenue Service
Uncertain Tax Position Statement¶
File with Form 1120, 1120-F, 1120-L, or 1120-PC. Go to www.irs.gov/Form1120 for instructions and the latest information.
OMB No. 1545-0123
Name of entity as shown on page 1 of tax return EIN of entity
This Part I, Schedule UTP (Form 1120), is page of Part I pages.
| Part I Uncertain Tax Positions for the Current Tax Year See instructions for how to complete columns (a) through (k). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . . | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . . |
||||||||||||||
| (a) UTP No. |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(c) Rev. Rul. (RR), Rev. Proc. (RP), etc. |
(d) Regulation Section (for example, “1.482-7”) |
(e) Timing Codes (check if Permanent, Temporary, or both) |
(e) Timing Codes (check if Permanent, Temporary, or both) |
(f) Pass-Through Entity EIN |
(g) Major Tax Position |
**(h) ** Ranking **of Tax ** Position |
(i) Form or Schedule |
(j) Line No. |
(k) Amount |
(k) Amount |
| (a) UTP No. |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - |
Part I Uncertain Tax Positions for the Current Tax Year See instructions for how to complete columns (a) through (k). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . .
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| C | P | T | - | |||||||||||
| C | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Cat. No. 54658Q Schedule UTP (Form 1120) (Rev. 12-2022)
Schedule UTP (Form 1120) (Rev. 12-2022) Page 2
Name of entity as shown on page 1 of tax return EIN of entity
This Part II, Schedule UTP (Form 1120), is page of Part II pages.
| Part II Uncertain Tax Positions for Prior Tax Years See instructions for how to complete columns (a) through (l). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . . | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions. . |
|||||||||||||||
| (a) UTP No. |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(b) Primary IRC Sections (for example, “61,” “108,” “263A”) |
(c) Rev. Rul. (RR), **Rev. Proc. (RP), ** etc. |
(d) Regulation Section (for example, “1.482-7”) |
(e) Timing Codes (check if Permanent, Temporary, or both) |
(e) Timing Codes (check if Permanent, Temporary, or both) |
(f) Pass-Through Entity EIN |
(g) Major Tax Position |
**(h) ** Ranking **of Tax ** Position |
(i) Form or Schedule |
(j) Line No. |
(k) Amount |
(l) Year of Tax Position |
(l) Year of Tax Position |
| (a) UTP No. |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Primary IRC Subsections (for example, “(f)(2)(A)(ii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
Regulation Subsection (for example, “(d)(1)(iii)”) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - |
Part II Uncertain Tax Positions for Prior Tax Years See instructions for how to complete columns (a) through (l). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . .
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - |
Part II Uncertain Tax Positions for Prior Tax Years See instructions for how to complete columns (a) through (l). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions . .
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
| P | P | T | - | ||||||||||||
| P | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) | ( ) ( ) ( )( ) |
Schedule UTP (Form 1120) (Rev. 12-2022)
Schedule UTP (Form 1120) (Rev. 12-2022) Page 3
Name of entity as shown on page 1 of tax return EIN of entity
This Part III, Schedule UTP (Form 1120), is page of Part III pages. Part III Concise Descriptions of UTPs Indicate the corresponding UTP number from Part I, column (a) (for example, C1), or Part II, column (a) (for example, P2). Use as many Part III pages as necessary. See instructions.
UTP No. Concise Description of Uncertain Tax Position
Schedule UTP (Form 1120) (Rev. 12-2022)