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2025›Instructions for Form 1120-S

Photographs of Missing Children

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

The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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▸Contents — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

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