File IRS Form 1120 Online for the 2025 Tax Year
E-file your C corporation's federal income tax return securely with TaxZerone. Prepare and file Form 1120 online with guided filing, built-in validation, and a simple step-by-step process.
File Form 1120 Online for Just $199.99
One flat fee. No hidden charges. Complete your Form 1120 tax return filing with TaxZerone and submit your corporation's federal income tax return electronically.
What is IRS Form 1120?
IRS Form 1120, U.S. Corporation Income Tax Return, is the federal tax return used by C corporations to report their income, deductions, gains, losses, credits, and tax liability to the IRS.
Corporations use Form 1120 to calculate and report the federal income tax they owe for the tax year.
Who Must File Form 1120?
A domestic corporation generally must file Form 1120. Other entities and situations may also require Form 1120 filing, including:
Elected corporations
Eligible entities that elect to be taxed as corporations.
LLCs taxed as corporations
An LLC electing C corporation treatment for federal tax.
Farming corporations
Corporations operating farming businesses.
Foreign-owned disregarded entities
Certain foreign-owned U.S. disregarded entities.
Qualified opportunity
funds
Funds organized as a corporation
FASIT interests
Entities with an ownership interest in a Financial Asset Securitization Investment Trust
Form 1120 for LLC: Does an LLC File Form 1120?
Not generally. An LLC files Form 1120 only when it has elected to be treated as a corporation for federal tax purposes.
Otherwise, its default classification leads to a different return.
| Business structure | Typical federal return |
|---|---|
| C Corporation | Form 1120 |
| S Corporation | Form 1120-S |
| Multi-member LLC taxed as partnership | Form 1065 |
| Single-member LLC disregarded for federal tax purposes | Generally reported on owner's return |
When is the Form 1120 filing deadline for the 2025 tax year?
Original and extended deadlines based on your corporation's tax year.
Original due date
Calendar-year C corporation (year ends Dec 31, 2025)
Extension request. Provides additional time to file.
Extended due date
Calendar-year C corporation
| Fiscal-year C corporation | Original due date | Extended due date |
|---|---|---|
| Year ends on a date other than June 30 | 15th day of the 4th month after year-end | 6 months after original due date |
| Year ends June 30 | 15th day of the 3rd month after year-end | 7 months after original due date |
What You'll Need to File Form 1120
Gather these before you start.
Corporation details
Legal name, EIN, address, incorporation information
Income information
Gross receipts, sales, interest, dividends, other income
Business expenses
Salaries, rent, depreciation, taxes, interest, other deductions
Asset information
Property, equipment, depreciation, other business assets
Liabilities
Loans, accounts payable, other obligations
Shareholder information
Ownership and stock information where applicable
Prior year return
Previous Form 1120 and supporting schedules
Supporting forms
Applicable schedules and additional IRS forms
How to File Form 1120 with TaxZerone?
Three simple steps from start to e-file.
Enter Your Corporation Details
Select Form 1120 and provide your corporation's basic details, including its legal name, EIN, address, and tax year.
Enter Income & Tax Information
Enter your corporation’s income, deductions, credits, assets, liabilities, dividends, and other applicable tax information.
Review & E-file
Review your completed Form 1120, verify the information, and E-file your return
Why Choose TaxZerone for Form 1120?
IRS-Authorized E-file Provider
File your IRS tax Form 1120 electronically through an IRS-authorized e-file provider.
Guided Step-by-Step Workflow
Follow a step-by-step process designed to simplify the Form 1120 tax return.
Built-in Error Checks
TaxZerone checks for common errors and missing information before submission.
Smart Calculations
Automatically calculate your tax amounts as you enter your business information, reduce errors and making corporate tax filing faster and easier.
Transparent Pricing
File Form 1120 for a straightforward flat fee without unnecessary complexity.
Expert Support
Get real help from real people, expert assistance is always available when you need guidance, in both English and Spanish.
Key Schedules and Forms Related to Form 1120
Your return may require additional schedules and forms depending on the corporation's activities and tax situation.
Common schedules associated with Form 1120 include:
Schedule C
Dividends, Inclusions, and Special Deductions
Schedule D
Capital Gains and Losses
Schedule J
Tax Computation and Payment
Schedule K
Other Information
Schedule L
Balance Sheets per Books
Schedule M-1
Reconciliation of Income per Books with Income per Return
Schedule M-2
Analysis of Unappropriated Retained Earnings per Books
Special Pricing for CPAs & Tax Professionals
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Common Form 1120 Use Cases
- Filing an annual federal income tax return for a C corporation
- Filing a corporate tax return for a newly formed corporation
- Filing Form 1120 for an LLC that has elected to be taxed as a C corporation
- Preparing accurate IRS Form 1120 filings for clients with multiple C corporations
- Filing short-year or fiscal-year corporate tax returns
Common Form 1120 Mistakes to Avoid
- Failing to reconcile the balance sheet with the corporation’s books and records.
- Misreporting shareholder information or ownership details.
- Missing required schedules or attachments with the corporate return.
- Using incorrect amounts or codes on supporting schedules and forms.
- Filing the return late or failing to make required tax payments on time.
Ready to File Form 1120 Online?
Prepare and e-file your corporate tax return with TaxZerone.
File your Form 1120 tax return securely with guided filing, built-in validation, and a simple online filing process.
Frequently Asked Questions
What is Schedule J on Form 1120?
Schedule J on Form 1120 is used to calculate the corporation’s income tax liability and reconcile tax payments and credits. It includes the corporation’s income tax calculation and applicable credits, payments, and other amounts that affect the tax due or overpayment.
Does Form 1120 report dividends?
Yes. Dividends and certain related items may be reported on Form 1120, including through Schedule C when applicable. The tax treatment depends on the type of dividend and applicable deduction rules.
What is the difference between IRS Form 1120 and 1120-S?
IRS Form 1120 is generally filed by C corporations, while Form 1120-S is filed by S corporations. An S corporation generally passes profits and losses through to its shareholders, who report them on their individual tax returns, helping avoid double taxation. A corporation that does not qualify for S corporation status generally files Form 1120 as a C corporation.
Does Form 1120 include Schedule K-1?
No. Form 1120 does not generally include shareholder Schedule K-1s. Schedule K-1 is associated with pass-through returns such as Form 1065 and Form 1120-S.
What happens if Form 1120 is filed late?
If Form 1120 is filed late, the corporation may owe a late-filing penalty and interest. The IRS generally charges 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. A reasonable-cause exception may apply if the corporation can show that it had a valid reason for filing late.