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2025›Instructions for Form 1120-RIC›General Instructions

Who Must File

2025 Inst 1120-RIC (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

A domestic corporation that meets certain conditions (discussed below) must file Form 1120-RIC if it elects to

  • The RIC has tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico. Local advocates’ numbers are in their local directories and at TaxpayerAdvocate.IRS.gov . The RIC can also call TAS at 877-777-4778.

TAS also works to resolve large-scale or systemic problems that affect many taxpayers. If the RIC knows of one of these broad issues, please report it to TAS through the Systemic Advocacy Management System at IRS.gov/ SAMS .

For more information, go to IRS.gov/Advocate .

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▸Contents — 2025 Inst 1120-RIC (PDF)

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