2025›Instructions for Form 1120-S
General Instructions
Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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
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