Form 1120-F Department of the Treasury Internal Revenue Service U.S. Income Tax Return of a Foreign Corporation For calendar year 2014 or tax year beginning 2014 and ending OMB No. 1545-0123 Information about Form 1120-F and its separate instructions is at Name Number street and room or suite no. May the IRS discuss this return with the preparer shown below see instructions Sign Here 8b Title Check if self-employed Firm s name Firm s EIN Firm s address Phone no. For...
2014 1120 f

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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

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.

Video instructions and help with filling out and completing 2014 1120 f

Hey what's up guys this is Josh with CPA on fire and today we're going to look at how to fill out form 1120s which is the tax return for S corporations okay so the only people that would be using this form are people who have made an election to be taxed as an S corporation so we'll look at the beginning here you just go over the basic info part a wants to know your s lection effective date this will probably be January 1st of whatever year you made the election okay so let's assume that it was for this year all right so one 114 Part B wants to know your business activity code and this is just a code that describes what you do in your business you can find these online if you google tax code or a business activity codes it'll be a list from there for you there's tons and tons of them so you'll have to sort through and find yours ID you're using tax software it's probably going to give you a choice of them so for now it's a six digit code we're just going to use the one for other business which is nine nine nine nine nine nine all right so you come up here they want to know the name of your business so we'll just use mine as an example all right and they want to know your address this is the address of the business not your personal address for a lot of you that will be one in the same that's okay okay so 123 extra city or town okay so all basic information there box D here that's your employer identification number now this is not your social security number this is a separate tax ID number that you have for your business and you have to have one of these to be an S corporation so if you never got one you're probably not an S corporation it'll be a seven or a nine digit number two digits a dash and then seven more okay so you know what that number is the date incorporated so this is when you became either a corporation or an LLC okay so you had to do that before you became an S corporation you can find that in your articles of organization or whatever you use to set up your operation or LLC so we'll just assume that it was on the same day 14 total assets don't worry about this line for now um you'll you'll find out if you need to do that or not we'll talk about that here shortly okay so we go down to box G here or line G is a corporation electing to be an S corporation beginning with this tax year so if this is your first time filing in 1120 s and you never filed the form 2553 that you were supposed to file click yes okay otherwise click no line H check if one it's your final return so that would be if this is if you if your business was going out of business this was the last year that you had to file a tax return you're going to click that click box - if you had a name change during the current year 3 if you had an address change for if this is an amended return so if you ready filed your return you're just making changes to it now and 5 if the S selection termination or revocation okay so this is your last you're just filing as an S...

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Please select a version for Fillable IRS 1120-F form
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