Form 1120-F Department of the Treasury Internal Revenue Service U.S. Income Tax Return of a Foreign Corporation For calendar year 2016 or tax year beginning 2016 and ending OMB No. 1545-0123 Information about Form 1120-F and its separate instructions is at www.irs.gov/form1120f. Name Number street and room or suite no. May the IRS discuss this return with the preparer shown below see instructions Sign Here 8b Yes Title Check if self-employed Firm s name Firm s EIN Firm s address Phone no....
2016 irs form 1120

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Who files the Form 1120-F?

A foreign corporation must file Form 1120-F if, during the tax year, the corporation:

  • Was engaged in a trade or business in the United States, whether or not it had U.S. source income from that trade or business, and whether or not income from such trade or business is exempt from United States tax under a tax treaty.

  • Had income, gains, or losses treated as if they were effectively connected with the conduct of a U.S. trade or business. (See Section II, later.)

  • Was not engaged in a trade or business in the United States, but had income from any U.S. source, if its tax liability has not been fully satisfied by the withholding of tax at source under chapter 3 of the Code.

This form is also required to be filed by:

  • A foreign corporation making a claim for the refund of an overpayment of tax for the tax year. See Simplified Procedure for Claiming a Refund of U.S. Tax Withheld at Source, later.

  • A foreign corporation claiming the benefit of any deductions or credits. See Other Filing Requirements, later.

  • A foreign corporation making a claim that an income treaty overruled or modified any provision of the Internal Revenue Code with respect to income derived by the foreign corporation at any time during the tax year, and such position is required to be disclosed on Form 8833. See the instructions for Form 8833 for who must file Form 8833, and who is exempt from filing by reason of a waiver provided under section 6114 and the regulations thereunder. If Form 8833 is required, complete item W on page 2 of the form.

Others that must file Form 1120-F include:

  • A Mexican or Canadian branch of a U.S. mutual life insurance company. The branch must file Form 1120-F on the same basis as a foreign corporation if the U.S. company elects to exclude the branch's income and expenses from its own gross income.

  • A receiver, assignee, or trustee in dissolution or bankruptcy, if that person has or holds title to virtually all of a foreign corporation's property or business. Form 1120-F is due whether or not the property or business is being operated (see Who Must Sign, later, for additional information).

  • An agent in the United States, if the foreign corporation has no office or place of business in the United States when the return is due.

What is the purpose of the Form 1120-F?

Use the Form 1120-F to report the income, gains, losses, deductions, credits, and to figure the U.S. income tax liability of a foreign corporation. Also, use Form 1120-F to claim any refund that is due, to transmit Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), or to calculate and pay a foreign corporation's branch profits tax liability and tax on excess interest, if any, under section 884.

Is the Form 1120-F accompanied by other forms?

Depending on the circumstances, you may be required to attach Form 2439, Form 4136, Form 8288-A, Form 8805, Form 2220, Form 5472, Form 8833, Form 1125-A, Form 1125-E, Schedule D (Form 1120), Schedule O (Form 1120), Form 4797, Form 4562, Form 8903, Form 4626, Form 1118, Form 3800, Form 8827, Form 8848, and other documentation.

When is the Form 1120-F due?

A foreign corporation that maintains an office or place of business in the United States must generally file Form 1120-F by the 15th day of the 3rd month after the end of its tax year.

A foreign corporation that does not maintain an office or place of business in the United States must generally file Form 1120-F by the 15th day of the 6th month after the end of its tax year.
 

How do I fill out the Form 1120-F?

You can download the IRS Instructions for Form 1120-F on https://www.irs.gov/pub/irs-pdf/i1120f.pdf

Where do I send the Form 1120-F?

The Form 1120-F must be filed with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.

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Oh getting us our discussion on form 1120s and by far one of the riskier returns for any CPA to prepare a lot more so than the form five four seven one why the form five four seven one's an information return the most you can do is to make mistake in computing subpart F income declined or some tax may be some understatement penalty but not going to have the consequences if you blow the formula lever 20s so we're going to jump to the purpose of the forum because it is such a important form the IRS actually has a safety net built into the instructions is the only form that I know of so the purpose of the form we can see here is to be part of the income of course and it talks about who must fail and there's a couple of things to look at the corporation was gauged in a u.s. trade of business whether or not it had us us source income and huge because engaged in the business means you have an office here you had staff here you can still have foreign source income and have an office here and we're going to talk about why that so white father's form is so important in just a moment in these instructions pagina loss that is treated as such that would be like maybe income from us real property and the filter was not engaged in a trade or business but had income that's required with putting that the source so that is investment income interest dividends and rinse and we're going to go over that separately that's important too okay the form is also required to be found so they who must file and then they have kind of a caveat in case you forget or they forgot attained for refund okay pay me the other benefit or deductions really important and I claim that a treaty override so when the treaty overrides as most of you know you have to file form eight eight three three explaining why and that's really important and you just can't stress it too much because there's a if you don't file there's a penalty and you can lose some of your rights who don't file it other unique things with Mexico or Canada don't get into that too much anymore but as possible an agent in the United States so he's in the United States that is a difficult concept and says I know excuse me ever that must file form 1120 F and agent in the United States at the foreign corporation has no office or place of business United States when the return is due so the foreign corporation has left the country but still has an agent agent could be even a related corporation and in some case law treaty of code exemptions once again reminding you to file a Form eight eight three three that'll be very important but the more important things here the election be tax as a foreign corporation is important but I'm sure all of us know that and if I reform eight eight three two but here's the important thing protective we turn so this is the center of the screen not too often in the instructions the IRS warned you encourages you or actually has the concept of protective return and the reason is if a foreign...

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