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Corporations: Which Tax Forms Should You Use?

A corporation generally takes the same deductions as a sole proprietorship to compute its taxable income, and a corporation can also take special deductions. The profit of a corporation is taxed to both the corporation and to the shareholders when the profit is distributed as dividends. However, shareholders cannot deduct any loss of the corporation.

If you are a corporation or an S corporation, use the information in the charts below to help you determine some of the forms that you may be required to file.

Note: the tables below contain links to Internal Revenue Service (IRS) forms in PDF format.

Chart 1 - Corporation or S Corporation

If you are a corporation or an S corporation then you may be liable for... Use Form...
Income Tax

1120 or 1120-A(corporation)
1120S (S corporation)

Estimated tax 1120-W (corporation only) and 8109

Employment taxes:

  • Social security and Medicare taxes and income tax withholding
  • Federal unemployment (FUTA) tax
  • Depositing employment taxes

941 ( 943 for farm employees)

940 or 940EZ
8109

Excise Taxes Refer to the Excise Tax web page

Chart 2 - S Corporation Shareholders

If you are an S corporation
shareholder then you may be liable for...
Use Form...
Income Tax 1040 and Schedule E
Estimated tax 1040-ES

from the Internal Revenue Service


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