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Form 1120

The yearly return for C corporations

Due

15th day of the 4th month after the tax year ends

Who files

Businesses
Facts on this page come from IRS.gov (the Form 1120 page was last updated by the IRS Aug 19, 2026); read by TaxScout Oct 22, 2026.

Who files Form 1120

Domestic corporations use Form 1120 to report their income, gains, losses, deductions and credits and to figure their income tax. Most domestic corporations must file even with no taxable income, unless they are exempt under section 501.

When it is due

15th day of the 4th month after the tax year ends for calendar-year filers.

Corporations with a fiscal year ending June 30 are due by the 15th day of the 3rd month after year end. Weekend and holiday due dates move to the next business day, and Form 7004 requests an extension, generally by the regular due date.

What the IRS says

  • Most domestic corporations must file Form 1120 even if they have no taxable income, unless exempt under section 501. Source
  • LLCs with more than one owner generally file Form 1065 instead, and single-member LLCs are usually disregarded, unless they elect corporate treatment on Form 8832. Source
  • A dissolved corporation generally must file by the 15th day of the 4th month after the date it dissolved. Source

Preparers who say they handle Form 1120

Each city page lists firms whose own website names this return. TaxScout read those sites; it does not rank firms by payment.

What preparers charge

Massachusetts · Form 1120 (C corporation)$1,405
North Carolina · Form 1120 (C corporation)$924
New Jersey · Form 1120 (C corporation)$1,344

Average fees reported by preparers in the National Society of Accountants 2020-2021 Income and Fees Survey, State Averages (published 2020). Fees today are likely higher; ask the firm for its own quote.

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Common questions

Who files Form 1120?

Domestic corporations use Form 1120 to report their income, gains, losses, deductions and credits and to figure their income tax. Most domestic corporations must file even with no taxable income, unless they are exempt under section 501.

When is Form 1120 due?

15th day of the 4th month after the tax year ends for calendar-year filers. Corporations with a fiscal year ending June 30 are due by the 15th day of the 3rd month after year end. Weekend and holiday due dates move to the next business day, and Form 7004 requests an extension, generally by the regular due date.

Do I need a CPA for Form 1120?

Not always. A CPA, an Enrolled Agent or another paid preparer with a PTIN can prepare it. Firms listed for this form say on their own websites that they handle it; TaxScout does not rank them by payment.

Related forms

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Not tax advice. TaxScout is not the IRS. Due dates and thresholds above are quoted from the IRS pages linked next to them and change from year to year; the IRS instructions for your tax year control.