Form 1120-S: U.S. Income Tax Return for an S Corporation
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IRS Form 1120-S, U.S. Income Tax Return for an S Corporation, is the 5-page annual federal return domestic corporations and LLCs that elected S corporation status on Form 2553 file to report pass-through income, officer compensation, deductions, and shareholder Schedule K items. Calendar-year returns are due March 15. Open Form 1120-S in JustFill to complete all 5 pages online.
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Shared fields: Contractor Name, Address, TIN, Payer Details, Box 1a Compensation
IRS Form W-4 + USCIS Form I-9
IRS Form W-9 + IRS Form 1099-NEC (Copy B)
IRS Form 2848 (POA) + Form 8821 + Form 4506-T Transcript
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Form 1120-S is the 5-page annual federal income tax return filed by domestic corporations and LLCs that have made a valid S corporation election on Form 2553 and received IRS acceptance under Subchapter S of the Internal Revenue Code. An S corporation is a pass-through entity: instead of paying federal corporate income tax on ordinary profits, it reports gross receipts, officer compensation, operating deductions, and ordinary business income on Page 1, answers compliance questions on Schedule B (Pages 2–3), summarizes total shareholder pass-through items on Schedule K (Pages 3–4), and reconciles its balance sheets, book-to-tax differences, and Accumulated Adjustments Account (AAA) on Schedules L, M-1, and M-2 (Pages 4–5). Each shareholder then receives a Schedule K-1 (Form 1120-S) reporting their pro-rata share. Upload the 5-page Form 1120-S PDF in JustFill to complete every page cleanly in your browser.
The official 5-page IRS Form 1120-S PDF is free to download in the public domain at irs.gov/forms-pubs/about-form-1120-s. Open the blank 5-page Form 1120-S PDF in JustFill to complete Page 1, Schedule B, Schedule K, and Schedules L, M-1, and M-2 in your browser and export a clean PDF.
What each section of Form 1120-S asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.
S election effective date (Item A), business activity code (Item B), corporation name, address, EIN, date incorporated (Item E), total assets (Item F), whether electing S status this year with Form 2553 attached (Item H), and number of shareholders during the year (Item I).
Gross receipts or sales less returns and allowances, cost of goods sold (from Form 1125-A), gross profit, net gain or loss from Form 4797, other income, and Total Income on Line 6.
Compensation of officers (Line 7 — attach Form 1125-E if total receipts are $500,000 or more), salaries and wages (Line 8), repairs, bad debts, rents, taxes and licenses, interest, depreciation (Form 4562), advertising, pension/profit-sharing plans, employee benefit programs, other deductions, Ordinary Business Income or Loss (Line 21), and any entity-level excess net passive income or built-in gains tax (Lines 22a–23).
Accounting method, business activity and product/service, ownership of other corporations or partnerships, shareholder debt basis, Section 199A qualified business income questions, and Question 11 small-S-corp exemption from Schedules L and M-1 ($250,000 receipts and assets test).
Corporation-wide totals for ordinary business income or loss, net rental real estate income (Form 8825), interest, dividends, royalties, capital gains, Section 179 deduction, charitable contributions, credits, foreign transactions, and non-deductible expenses and property distributions (Line 16d).
Schedule L beginning and ending balance sheets per books (including loans from shareholders on Line 19), Schedule M-1 reconciliation of book income with Schedule K Line 18 income/loss, and Schedule M-2 analysis of the Accumulated Adjustments Account (AAA), shareholders' undistributed taxable income, and accumulated earnings and profits.
A single-shareholder design and marketing LLC in Denver, CO that elected S-corp status on Form 2553 files its 5-page Form 1120-S reporting $320,000 in gross receipts, $95,000 in W-2 officer compensation, $45,000 in operating expenses, and $180,000 in ordinary business income. All names and numbers are fictional.
Item A S Election Effective Date: 01/01/2023 · Item B Business Code: 541430 · Sample Summit Creative LLC · EIN: 98-•••7392 · 1400 Sample Blake St, Ste 300, Denver, CO 80202 · Item F Total Assets: $92,000 · Item I Shareholders: 1
Confirms the effective S-election date, NAICS code, and single-shareholder status.
Line 1a Gross receipts: $320,000 · Line 6 Total income: $320,000 · Line 7 Compensation of officers: $95,000 · Line 20 Total deductions: $140,000 · Line 21 Ordinary business income: $180,000
Reports reasonable W-2 officer compensation ($95,000) on Line 7 and net pass-through business income ($180,000) on Line 21.
Schedule B Question 11 (Receipts and assets both under $250,000): ☑ Yes · Schedule K Line 1 Ordinary business income: $180,000 · Line 16d Distributions (cash): $135,000
Qualifies for the Question 11 exemption from Schedules L and M-1 and reports cash shareholder distributions on Schedule K Line 16d.
Schedule M-2 Column (a) AAA: Beginning balance $40,000 + Line 2 Ordinary income $180,000 − Line 7 Distributions $135,000 = Line 8 Ending AAA balance $85,000 · Signed by President Lauren M. Sample on 03/11/2026
Tracks the shareholder's Accumulated Adjustments Account (AAA) after ordinary income and distributions.
These values are made up. They are here to show what belongs on each line, not to be copied — every name, number, and address on your own Form 1120-S has to be your own.
S corporations that file 10 or more returns of any type during the calendar year (including W-2s and 1099s) must e-file Form 1120-S. Eligible paper filers mail Form 1120-S to the IRS Service Center assigned to their principal business location and total assets.
Use this if the address is in: S corporations located in CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, or WI (with total assets under $10 million)
Use this if the address is in: S corporations located in AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY, or any state with total assets of $10 million or more
Calendar-year S corporations must file Form 1120-S by March 15 (the 15th day of the 3rd month after the close of the tax year) or file Form 7004 by March 15 for an automatic 6-month extension to September 15.
Checked against the official Internal Revenue Service (IRS) instructions on 2026-10-23. Destinations change — confirm on the Internal Revenue Service (IRS) page before you send anything.
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Form 2553: Election by a Small Business Corporation
Form 7004: Application for Automatic Extension of Time To File Certain Business Income Tax Returns
Form 1120: U.S. Corporation Income Tax Return
Form 1065: U.S. Return of Partnership Income
Form 8832: Entity Classification Election
Form SS-4, Application for Employer Identification Number (EIN)
Form W-9: Request for Taxpayer Identification Number and Certification
Schedule E (Form 1040): Supplemental Income and Loss
Form 843: Claim for Refund and Request for Abatement
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Official source: Form 1120-S on Internal Revenue Service (IRS)’s website
Edition checked: 2025 Form 1120-S (5 pages; OMB No. 1545-0123). Verified against the official source on · Verified in our Government Forms Fillability Study.
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