2025›Instructions for Form 1120-F›Specific Instructions
Identifying Information Requested at Top of Page 1 of Form 1120-F
2025 Inst 1120-F (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Complete items A though G.
Item A. Enter the foreign corporation’s country of incorporation or organization. If the corporation is incorporated or organized in more than one country, list all countries.
Item B. Enter the foreign country or countries under whose laws the income reported on Form 1120-F is also subject to tax. This may include the country where the corporation is managed and controlled, as well as the country or countries in which the corporation is incorporated or organized.
Item F. See the list of Principal Business Activity Codes at the end of these instructions. Using the list of codes and activities, determine from which activity the corporation derives the highest percentage of its total receipts. Enter on lines F(1), F(2), and F(3) the principal business activity code number, the corporation’s principal business activity, and a description of the principal product or service of the corporation. For nonstore retailers, select the PBA code by the primary product that your establishment sells. For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers.
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