Period Covered

File the 2025 return for calendar year 2025 and fiscal years that begin in 2025 and end in 2026. For a fiscal year return, fill in the tax year in the space at the top of the form.

The 2025 Form 1120-RIC may also be used if:

• The RIC has a tax year of less than 12 months that begins and ends in 2026; and

• The 2026 Form 1120-RIC is not available at the time the RIC is required to file its return.

The RIC must show its 2026 tax year information on the 2025 Form 1120-RIC and take into account any tax law changes that are effective for tax years beginning after December 31, 2025.