Form 1120 is the U.S. Corporation Income Tax Return form used to report a corporation’s income, gains, losses, deductions, and credits. All domestic corporations, including non-profit corporations, must file Form 1120 annually, regardless of whether they had any taxable income or losses. Foreign corporations operating in the U.S. may need to file Form 1120-F instead. See 26 U.S. Code § 11 for corporation tax rates.
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