Instructions for Form 1120-RIC
2025 Inst 1120-RIC (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Photographs of Missing Children
- The Taxpayer Advocate Service
- Purpose of Form
- Who Must File
- How To Get Forms and Publications
- General Requirements To Qualify as a RIC
- Other Requirements
- Electronic Filing
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Where To File
- Assembling the Return
- Tax Payments
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Periods
- Recordkeeping
- Other Forms That May Be Required
- Rounding Off to Whole Dollars
- Statements
- Period Covered
- Name and Address
- Item B. Date RIC Was Established
- Item C. Employer Identification Number (EIN)
- Item D. Total Assets
- Item E. Final Return, Name Change, Address Change, or Amended Return
- Part I—Investment Company Taxable Income
- Part II—Tax on Undistributed Net Capital Gain Not Designated Under Section 852(b)(3)(D)
- Schedule A—Deduction for Dividends Paid
- Schedule B—Income From Tax-Exempt Obligations
- Schedule J—Tax Computation
- Schedule K—Other Information
- Schedule L—Balance Sheets per Books
- Schedule M-1
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