How To Get Forms and Publications

Internet. Access IRS.gov 24 hours a day, 7 days a week to:

• Download free forms, instructions, and publications;

• Order IRS products online;

• Research your tax questions online;

• Search publications online by topic or keyword;

• View Internal Revenue Bulletins (IRBs) published in recent years; and

Instructions for Form 1120-RIC (2025) Catalog Number 64251J Jan 29, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

be treated as a RIC for the tax year (or has made an election for a prior tax year and the election has not been terminated or revoked). The election is made by computing taxable income as a RIC on Form 1120-RIC.

Qualified opportunity funds. If a RIC intends to self-certify as a qualified opportunity fund (QOF), the RIC must file Form 1120-RIC and attach Form 8996, even if the RIC had no income or expenses to report. See Schedule K, Question 15 . Also, see the Instructions for Form 8996.