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2025›Instructions for Form 1120-S›Specific Instructions

Period Covered

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

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

The 2025 Form 1120-S can also be used if:

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

  • The 2026 Form 1120-S isn’t available at the time the corporation is required to file its return.

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

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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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