2025›Shareholder’s Instructions for Schedule K-1 (Form 1120-S)›General Instructions

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Instruction 1120-S (Schedule K-1) — Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. · 2026-10-03 edition · updated 2026-10-04 · United States

If you believe the corporation has made an error on your Schedule K-1, notify the corporation and ask for a corrected Schedule K-1. Don’t change any items on your copy of Schedule K-1. Be sure that the corporation sends a copy of the corrected Schedule K-1 to the IRS. If you are unable to reach an agreement with the corporation regarding the inconsistency, file Form 8082.

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▸Contents — Instruction 1120-S (Schedule K-1) — Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.

Instruction 1120-S (Schedule K-1) — Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.

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