IRS Form 1120-S (S Corporation Return)
IRS Classification Code: 1120-S
Regulatory Mandate Analysis
Official IRS U.S. Income Tax Return for an S Corporation. S corporations use this form to report income, gains, losses, deductions, credits, and other items. The S corporation is a pass-through entity — each shareholder reports their share of corporate income on their individual returns.
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Execution Architecture Steps
IRS Form 1120-S – S Corporation Return Guide
S corporations must file Form 1120-S to report income, gains, losses, deductions, and credits for the tax year. The form includes Schedule K-1 for each shareholder.
Filing Deadline
Form 1120-S is due on the 15th day of the 3rd month after the end of the corporation's tax year (March 15 for calendar-year S corporations).
Key Requirements
- Must have previously filed and received approval of Form 2553 (S Corp election).
- Attach Schedule K-1 for each shareholder showing their pro-rata share of items.
- Report built-in gains, passive investment income, and other required items on Schedule D.
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