Form 1120-F - Jan 2022

Form 1120-F is used by foreign corporations to report income, gains, losses, deductions, credits, and to figure U.S. income tax liability. This form should be filed by foreign corporations that have income, gains, losses, deductions, or credits effectively connected with a U.S. trade or business. The completed form should be filed with the address provided in the instructions.

Foreign corporations that have income, gains, losses, deductions, or credits effectively connected with a U.S. trade or business need to submit this form.

The completed Form 1120-F should be filed with the Internal Revenue Service Center where the corporation or trust files its income tax return.