Form 1120-S Forms, Schedules, and Publications

Software reference · Written guide Content date June 2, 20262 min read

Listed below are the instructions and publications associated with Form 1120-S, U.S. Income Tax Return for an S Corporation.

Click the title to open a PDF copy of the instruction or publication at the IRS website. Additional information relating to S-Corporations is located at the bottom of the page.

Form	Title
1120-S	U.S. Income Tax Return for an S Corporation
Schedule A (Form 1062)	Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer (Form) (Instructions)
Schedule D	Capital Gains and Losses
Schedule K-1	Shareholder's Share of Income
Schedules K-2 and K-3	Shareholders’ Pro Rata Share Items—International Shareholder’s Share of Income, Deductions, Credits, etc.—International
Schedule M-3	Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
2220	Underpayment of Estimated Tax
2553	Election by a Small Business Corporation
3468	Investment Credit
3800	General Business Credit
4136	Credit for Federal Tax Paid on Fuels
4562	Depreciation and Amortization
4797	Sale of Business Property
4952	Investment Interest Expense Deduction
5452	Corporate Report of Nondividend Distributions
5472	Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
6252	Installment Sale
6765	Credit for Increasing Research Activities
7203	S Corporation Shareholder Stock and Debt Basis Limitations
8824	Like-Kind Exchanges
8825	Rental Real Estate Income and Expenses
8918	Material Advisor Disclosure Statement
8938	Statement of Specified Foreign Financial Assets
8992	U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
8994	Employer Credit for Paid Family and Medical Leave
8996	Qualified Opportunity Fund
8997	Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

Publication	Title
463	Travel, Entertainment, Gift, and Car Expenses
535	Business Expenses (including the QBID)
538	Accounting Periods and Methods
542	Corporations
550	Investment Income and Expenses
551	Basis of Assets
587	Business Use of Your Home
946	How to Depreciate Property

Additional Information:

Tax Information for Corporations

Small Business Forms and Publications

Starting or Ending a Business

Small Business at USA.gov