Part I. Information About the Corporation
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
On each Schedule K-1, enter the corporation’s name, address, and identifying number.
Item C
If the corporation is filing its return electronically, enter “e-file.” Otherwise, enter the name of the IRS service center where the corporation will file its return. See Where To File , earlier.
Item D
Report the total number of shares issued and outstanding at the beginning and end of the S corporation’s tax year. An entity without stock, such as a limited liability company (LLC), should enter the number of units or other equivalent to S corporation stock. Round the number of shares to the nearest whole number (but not below zero). For example, round 0.6315 up to 1.
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