Federal housing law
Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 46 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1120-S
Overview- Future Developments
- What’s New
- Reminders
- Photographs of Missing Children
- The Taxpayer Advocate Service
- How To Get Forms and Publications
▸General Instructions
Overview- Purpose of Form
- How To Make the Election
- Who Must File
- Termination of Election
- Electronic Filing
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Assembling the Return
- Tax Payments
- Electronic Deposit Requirement
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off to Whole Dollars
- Recordkeeping
- Amended Return
- Other Forms and Statements That May Be Required
- At-Risk Limitations
- Passive Activity Limitations
- Net Investment Income Tax Reporting Requirements
▸Specific Instructions
Overview- Period Covered
- Name and Address
- Item B. Business Code
- Item C. Schedule M-3 Information
- Item D. Employer Identification Number (EIN)
- Item F. Total Assets
- Item G. Electing To Be an S Corporation
- Item H. Final Return, Name Change, Address Change, Amended Return, or S Election Termination
- Item J. Aggregation or Grouping of Certain Activities
- Income
- Deductions
- Tax and Payments
- Schedule B. Other Information
- Schedules K and K-1 (General Instructions)
- Specific Instructions (Schedule K-1 Only)
- Part I. Information About the Corporation
- Part II. Information About the Shareholder