Business

Form 1120-F: U.S. Income Tax Return of a Foreign Corporation

The income tax return for foreign corporations engaged in a trade or business in the United States or having U.S.-source income that is not effectively connected.

Download Form 1120-F PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Foreign corporations with a U.S. trade or business, U.S.-source income, or claiming treaty benefits.

Key Fields

  • Effectively connected income
  • Non-effectively connected income
  • Treaty benefits claimed
  • Taxable income
  • Total tax

Filing Deadlines

Due Date

April 15 (calendar year) or 15th day of 4th month after fiscal year end

With Extension

October 15

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-pay penalty of 0.5% per month.

Related Forms

Form 1120

U.S. Corporation Income Tax Return

Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Form W-8BEN-E

Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

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