# Form 1120-F

URL: https://pdf.net/pdf-forms/tax-forms/form-1120-f
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Trusted by businesses

IRS Form 1120-F is the income tax return that foreign corporations must file to report income, deductions, gains, and losses, and calculate tax liability to the IRS. It applies to businesses engaged in a U.S. trade or earning U.S.-source income.

With our editable Form 1120-F, you can instantly fill out the required information, according to the instructions. Once that’s done, download the form to your device and submit it to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/848a70c3fc4f72ecafe66cc4ac1ba9031bb7e672.pdf)

## How to Fill Out Form 1120-F

Step 1: Open Form 1120-F in our PDF editor.

Step 2: Fill out the corporation details and the employer identification number (EIN).

Step 3: Enter the information about the corporation (country, date of incorporation, etc.)

Step 4: Complete the required schedules according to the Form 1120-F instructions.

Step 5: Enter the information from the schedules into the first section and fill out additional information.

Step 6: Sign the document, attach the required forms, and submit it to the IRS.

## Facts

### What Is Form 1120-F Used For?

Form 1120-F is used to report a foreign corporation’s tax liability if it has any U.S.-sourced income that is not fully taxed at the source. Also, this form allows the corporation to claim deductions and credits to minimize their taxable income.

### Who Should Use Form 1120-F?

Form 1120-F should be used by all foreign corporations that were engaged in a trade or business in the U.S., had income, gains, and losses that were effectively connected with the U.S., or received income from a U.S. source.

### When Is Form 1120-F Due?

If a foreign corporation has an office or place of business in the U.S., it must file Form 1120-F by the 15th day of the 4th month after the end of its tax year. Otherwise, the deadline is on the 15th day of the 6th month after the end of its tax year. Filing extensions are possible if you submit Form 7004 to request them.

### What Happens If Form 1120-F Is Not Submitted?

If Form 1120-F isn’t submitted, the corporation may face two penalties: failure to file and failure to pay. The former is 5% of the unpaid taxes each month, with a maximum of 25%, while the latter is 0.5% of the unpaid taxes each month, with the same maximum. Additionally, the corporation will be charged interest on the taxes, which further increases its liability.

### How and Where Do I File Form 1120-F?

You should file Form 1120-F with the IRS, either using the mailing address provided on the official website or electronically. If you’re filing 10 or more tax returns and reports in a single tax year, you’re required to use e-filing, unless the IRS grants you an exception.

## Related forms

- [Form 1120](https://pdf.net/pdf-forms/business-forms/form-1120)
- [Form W-8BEN](https://pdf.net/pdf-forms/tax-forms/w-8ben-form)
- [Form 1042-S](https://pdf.net/pdf-forms/tax-forms/form-1042-s)
- [Form 8804](https://pdf.net/pdf-forms/tax-forms/form-8804)
- [ Form 1040-NR](https://pdf.net/pdf-forms/tax-forms/form-1040-nr)