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2025›Instructions for Form 1120-S›Specific Instructions

Item J. Aggregation or Grouping of Certain Activities

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

For information about aggregating at-risk activities, see Aggregation of Activities under At-Risk Limitations, earlier. For information about grouping passive activities, see Grouping Activities under Passive Activity Limitations, earlier.

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

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