---
title: IRS Form 1120 Online
description: Fill out IRS Form 1120 online, generate the finished U.S. corporation income tax return PDF, and continue to mailing when you are ready.
seotitle: IRS Form 1120 Online
seo-description: Fill out IRS Form 1120 online, generate the finished U.S. corporation income tax return PDF, and continue to mailing when you are ready.
group: resources
indexable: true
llms: true
schema: webpage
published: 2026-05-04
updated: 2026-05-04
tags:
  - tax
  - irs
  - corporation
  - business tax
  - corporate income tax
path: /forms/1120
---
# IRS Form 1120 Online

Fill out IRS Form 1120 online, generate the finished U.S. corporation income tax return PDF, and continue to mailing when you are ready.

## How it works
1. **Fill out the form** - Complete the guided fields online.
2. **Add attachments** - Upload any required documents.
3. **Preview the PDF** - Review the final form before mailing.
4. **Mail it** - We print and mail the packet for you.


## Form summary
Use this workflow to prepare Form 1120 for a domestic corporation, review the completed PDF, and mail the return or packet to the proper IRS address for the filing situation.

## What you need
- Corporation legal name, mailing address, and EIN
- Tax year dates and incorporation details
- Gross receipts, deductions, taxable income, tax, payments, and balance due or refund details
- Applicable schedule details and supporting statements
- Officer signature and preparer details when required
- Signed form (wet signature required)
- Supporting schedules and statements (optional) — Attach any schedules, statements, elections, or supporting pages that must accompany the corporation return.
- Payment voucher or payment support (optional) — Attach payment documentation if you are mailing payment materials with the return.

## Data collected
- Corporation legal name, mailing address, EIN, incorporation date, and total assets
- Income, deductions, taxable income, tax, payments, and refund or balance due amounts
- Schedule C, J, K, L, M-1, and M-2 corporation return details
- Officer signature, title, date, and preparer information when applicable

## Where it gets mailed
You will enter the recipient address during checkout.

## Packet order
- Cover sheet (auto-generated)
- Completed form PDF
- Attachments (in the order you upload)

## Common mistakes
- Using a stale PDF instead of the current IRS revision.
- Mailing the return to the wrong IRS address for the corporation's location or payment status.
- Leaving required schedule lines or supporting statements out of the mailed packet.
- Forgetting the officer signature or preparer information when the return requires it.

## Agent summary
Collects corporation identity, address, income, deductions, tax, payments, schedule, and signature fields needed to prepare IRS Form 1120.

## For assistants
Use the Forms Draft API to prefill this form and generate a preview PDF.
- Endpoint: `POST /api/forms/1120/drafts`
- Payload: `{ fields: { ... }, attachments: [{ id, label, base64 }] }`
- Required fields: field_1, field_2, field_3, field_4, field_16, field_5, field_17, field_7, field_8, field_10, officer_signature
- Attachment IDs: supporting_schedules, payment_voucher_or_check_copy

## LLM field schema
```json
[
  {
    "id": "field_1",
    "label": "Tax year begins (MM/DD)",
    "type": "text",
    "required": true,
    "meta_class": "month_day",
    "ui_width": "third",
    "group_id": "filing-period",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_2",
    "label": "Tax year ends (MM/DD)",
    "type": "text",
    "required": true,
    "meta_class": "month_day",
    "ui_width": "third",
    "group_id": "filing-period",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_3",
    "label": "Tax year ending year",
    "type": "text",
    "required": true,
    "meta_class": "tax_year",
    "ui_width": "third",
    "group_id": "filing-period",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_4",
    "label": "Corporation legal name",
    "type": "text",
    "required": true,
    "meta_class": "business_name",
    "ui_width": "full",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_16",
    "label": "B. Employer identification number (EIN)",
    "type": "text",
    "required": true,
    "meta_class": "ein",
    "ui_width": "half",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_5",
    "label": "Street address or P.O. box",
    "type": "text",
    "required": true,
    "meta_class": "address",
    "ui_width": "half",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_6",
    "label": "Room or suite number",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": "half",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_17",
    "label": "C. Date incorporated",
    "type": "text",
    "required": true,
    "meta_class": "date",
    "ui_width": "half",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_7",
    "label": "City or town",
    "type": "text",
    "required": true,
    "meta_class": "city",
    "ui_width": "third",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_8",
    "label": "State or province",
    "type": "text",
    "required": true,
    "meta_class": "state",
    "ui_width": "third",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_9",
    "label": "Country",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": "third",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_10",
    "label": "ZIP or foreign postal code",
    "type": "text",
    "required": true,
    "meta_class": "zip",
    "ui_width": "third",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_18",
    "label": "D. Total assets",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "corporation-identity",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_11",
    "label": "1a. Consolidated return (attach Form 851)",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_12",
    "label": "1b. Life/nonlife consolidated return",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_13",
    "label": "2. Personal holding company (attach Schedule PH)",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_14",
    "label": "3. Personal service corporation",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_15",
    "label": "4. Schedule M-3 attached",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_19",
    "label": "Initial return",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_20",
    "label": "Final return",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_21",
    "label": "Name change",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_22",
    "label": "Address change",
    "type": "checkbox",
    "required": false,
    "meta_class": "multi_select",
    "ui_width": "full",
    "group_id": "return-type",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_23",
    "label": "1a. Gross receipts or sales",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_24",
    "label": "1b. Returns and allowances",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_25",
    "label": "1c. Balance: subtract line 1b from line 1a",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_26",
    "label": "2. Cost of goods sold (attach Form 1125-A)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_27",
    "label": "3. Gross profit: subtract line 2 from line 1c",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_28",
    "label": "4. Dividends and inclusions (Schedule C, line 23)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_29",
    "label": "5. Interest",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_30",
    "label": "6. Gross rents",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_31",
    "label": "7. Gross royalties",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_32",
    "label": "8. Capital gain net income (attach Schedule D)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_33",
    "label": "9. Net gain or loss from Form 4797",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_34",
    "label": "10. Other income (attach statement)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_35",
    "label": "11. Total income: add lines 3 through 10",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "income-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_36",
    "label": "12. Compensation of officers (attach Form 1125-E if required)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_37",
    "label": "13. Salaries and wages less employment credits",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_38",
    "label": "14. Repairs and maintenance",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_39",
    "label": "15. Bad debts",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_40",
    "label": "16. Rents",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_41",
    "label": "17. Taxes and licenses",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_42",
    "label": "18. Interest",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_43",
    "label": "19. Charitable contributions",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_44",
    "label": "20. Depreciation (attach Form 4562)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_45",
    "label": "21. Depletion",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_46",
    "label": "22. Advertising",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_47",
    "label": "23. Pension, profit-sharing, etc., plans",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_48",
    "label": "24. Employee benefit programs",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_49",
    "label": "25. Energy efficient commercial buildings deduction",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_50",
    "label": "26. Other deductions (attach statement)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_51",
    "label": "27. Total deductions: add lines 12 through 26",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "deduction-lines",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_52",
    "label": "28. Taxable income before NOL and special deductions",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_53",
    "label": "29a. Net operating loss deduction",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_54",
    "label": "29b. Special deductions (Schedule C, line 24)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_55",
    "label": "29c. Add lines 29a and 29b",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_56",
    "label": "30. Taxable income: subtract line 29c from line 28",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_57",
    "label": "31. Total tax (Schedule J, line 12)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_58",
    "label": "32. Section 1062 net tax liability installment",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": "half",
    "group_id": "tax-payments",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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    "id": "field_156",
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    "id": "field_157",
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    "id": "field_158",
    "label": "1c. Section 1291 tax from Form 8621",
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    "id": "field_159",
    "label": "1d. Tax adjustment from Form 8978",
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    "id": "field_160",
    "label": "1e. Additional tax under section 197(f)",
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    "id": "field_161",
    "label": "1f. Base erosion minimum tax from Form 8991",
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    "required": false,
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    "id": "field_162",
    "label": "1g. Amount from Form 4255, Part I, line 3, column (q)",
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    "required": false,
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    "ui_width": null,
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    "id": "field_163",
    "label": "1z. Other chapter 1 tax",
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    "required": false,
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    "ui_width": null,
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    "id": "field_164",
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    "required": false,
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    "id": "field_165",
    "label": "3. Corporate alternative minimum tax from Form 4626, Part II, line 13 (attach Form 4626)",
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    "id": "field_166",
    "label": "4. Add lines 2 and 3",
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    "required": false,
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    "id": "field_167",
    "label": "5a. Foreign tax credit (attach Form 1118)",
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    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
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  {
    "id": "field_168",
    "label": "5b. Credit from Form 8834 (see instructions)",
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    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_169",
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    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
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    "choice_label": null,
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    "id": "field_170",
    "label": "5d. Credit for prior year minimum tax (attach Form 8827)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_171",
    "label": "5e. Bond credits from Form 8912",
    "type": "text",
    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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  {
    "id": "field_172",
    "label": "5f. Adjustment from Form 8978",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_173",
    "label": "6. Total credits. Add lines 5a through 5f",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_174",
    "label": "7. Subtract line 6 from line 4",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
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    "choice_group": null,
    "choice_label": null,
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    "id": "field_175",
    "label": "8. Personal holding company tax (attach Schedule PH (Form 1120))",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_176",
    "label": "9a. Amount from Form 4255, Part I, line 3, column (r)",
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    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
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    "id": "field_177",
    "label": "9b. Recapture of low-income housing credit (attach Form 8611)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_178",
    "label": "9c. Completed long-term contract look-back interest due (attach Form 8697)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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    "id": "field_179",
    "label": "9d. Interest due under the look-back method: income forecast method (attach Form 8866)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
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    "choice_group": null,
    "choice_label": null,
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    "id": "field_180",
    "label": "9e. Alternative tax on qualifying shipping activities (attach Form 8902)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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  {
    "id": "field_181",
    "label": "9f. Interest/tax due under section 453A(c)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_182",
    "label": "9g. Interest/tax due under section 453(l)",
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    "required": false,
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    "ui_width": null,
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    "id": "field_183",
    "label": "9z. Other (see instructions; attach statement)",
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    "required": false,
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    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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  {
    "id": "field_184",
    "label": "10. Total. Add lines 9a through 9z",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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  {
    "id": "field_185",
    "label": "11a. Total tax before deferred taxes. Add lines 7, 8, and 10",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
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    "choice_group": null,
    "choice_label": null,
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    "id": "field_186",
    "label": "11b. Deferred tax on the corporation's share of undistributed earnings of a qualified electing fund",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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    "id": "field_187",
    "label": "11c. Deferred LIFO recapture tax (section 1363(d))",
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    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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    "id": "field_188",
    "label": "12. Total tax. Subtract the sum of lines 11b and 11c from 11a. Enter here and on page 1, line 31",
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    "required": false,
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    "ui_width": null,
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    "choice_group": null,
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    "id": "field_189",
    "label": "13. Preceding year's overpayment credited to the current year",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
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    "id": "field_190",
    "label": "14. Current year's estimated tax payments",
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    "required": false,
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    "ui_width": null,
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    "choice_group": null,
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  {
    "id": "field_193",
    "label": "17. Tax deposited with Form 7004",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_194",
    "label": "18. Withholding (see instructions)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_195",
    "label": "19. Total payments. Combine lines 13 through 18",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
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  {
    "id": "field_196",
    "label": "20. Refundable credits from: a. Form 2439",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_197",
    "label": "20b. Form 4136",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_198",
    "label": "20c. Credit for tax withheld under chapter 3 or 4 from Form 1042-S, Form 8805, or Form 8288 (attach the applicable form)",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
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    "choice_group": null,
    "choice_label": null,
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    "id": "field_199",
    "label": "20z. Other (attach statement; see instructions)",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
    "choice_label": null,
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    "id": "field_200",
    "label": "21. Total credits. Add lines 20a through 20z",
    "type": "text",
    "required": false,
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    "ui_width": null,
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    "choice_group": null,
    "choice_label": null,
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  {
    "id": "field_201",
    "label": "22a. Elective payment election amount from Form 3800",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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  {
    "id": "field_202",
    "label": "22b. Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14",
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    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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    "id": "field_203",
    "label": "23. Total payments and credits. Add lines 19, 21, 22a, and 22b. Enter here and on page 1, line 33",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-j-tax",
    "choice_group": null,
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    "id": "field_204",
    "label": "Cash",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
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    "id": "field_205",
    "label": "Accrual",
    "type": "checkbox",
    "required": false,
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    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
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    "id": "field_206",
    "label": "Other (specify)",
    "type": "checkbox",
    "required": false,
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    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
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    "id": "field_207",
    "label": "1c. Other accounting method",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
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    "id": "field_208",
    "label": "2a. Business activity code number",
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    "required": false,
    "meta_class": null,
    "ui_width": null,
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    "choice_group": null,
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    "id": "field_209",
    "label": "2b. Business activity",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
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    "id": "field_210",
    "label": "2c. Product or service",
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    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
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    "id": "schedule_k_line_3_yes",
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    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
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    "id": "schedule_k_line_3_no",
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    "ui_width": null,
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    "id": "field_213",
    "label": "3. If \"Yes,\" enter name and EIN of the parent corporation",
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    "required": false,
    "meta_class": "ein",
    "ui_width": null,
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    "ui_width": null,
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    "id": "schedule_k_line_4a_no",
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    "required": false,
    "meta_class": "radio",
    "ui_width": null,
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    "id": "schedule_k_line_4b_yes",
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    "required": false,
    "meta_class": "radio",
    "ui_width": null,
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    "id": "schedule_k_line_4b_no",
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    "required": false,
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  {
    "id": "schedule_k_line_5a_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_5a_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_220",
    "label": "5a. If \"Yes,\" complete (i) through (iv) below. Row: 1: Name of Corporation",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_221",
    "label": "Row: 1: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_222",
    "label": "Row: 1: Country of Incorporation",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_223",
    "label": "Row: 1: Percentage Owned in Voting Stock",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_224",
    "label": "Row: 2: Name of Corporation",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_225",
    "label": "Row: 2: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_226",
    "label": "Row: 2: Country of Incorporation",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_227",
    "label": "Row: 2: Percentage Owned in Voting Stock",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_228",
    "label": "Row: 3: Name of Corporation",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_229",
    "label": "Row: 3: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_230",
    "label": "Row: 3: Country of Incorporation",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_231",
    "label": "Row: 3: Percentage Owned in Voting Stock",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_5b_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_5b_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_234",
    "label": "5b. If \"Yes,\" complete (i) through (iv) below. Row: 1: Name of Entity",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_235",
    "label": "Row: 1: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_236",
    "label": "Row: 1: Country of Organization",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_237",
    "label": "Row: 1: Maximum Percentage Owned in Profit, Loss, or Capital",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_238",
    "label": "Row: 2: Name of Entity",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_239",
    "label": "Row: 2: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_240",
    "label": "Row: 2: Country of Organization",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_241",
    "label": "Row: 2: Maximum Percentage Owned in Profit, Loss, or Capital",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_242",
    "label": "Row: 3: Name of Entity",
    "type": "textarea",
    "required": false,
    "meta_class": "name",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_243",
    "label": "Row: 3: Employer Identification Number (if any)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_244",
    "label": "Row: 3: Country of Organization",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_245",
    "label": "Row: 3: Maximum Percentage Owned in Profit, Loss, or Capital",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_5b_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_6_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_6_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_7_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_7_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_250",
    "label": "7. For rules of attribution, see section 318. If \"Yes,\" enter: (a) Percentage owned",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_7_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_251",
    "label": "7. and (b) Owner's country",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_7_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_8_oid_instruments",
    "label": "8. Check this box if the corporation issued publicly offered debt instruments with original issue discount. If checked, the corporation may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments",
    "type": "checkbox",
    "required": false,
    "meta_class": "plain_checkbox",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_254",
    "label": "9. Enter the amount of tax-exempt interest received or accrued during this tax year. $",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_255",
    "label": "10. Enter the number of shareholders at the end of the tax year (if 100 or fewer)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_256",
    "label": "11. If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here (see instructions). If the corporation is filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the election will not be valid",
    "type": "checkbox",
    "required": false,
    "meta_class": "plain_checkbox",
    "ui_width": null,
    "group_id": "schedule-k-accounting",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_13_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_13_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_260",
    "label": "13. If \"Yes,\" the corporation is not required to complete Schedules L, M-1, and M-2. Instead, enter the total amount of cash distributions and the book value of property distributions (other than cash) made during this tax year. $",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_13_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_14_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_14_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_15a_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_15a_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_15b_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_15a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_15b_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_15a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_16_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_16_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_17_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_17_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_18_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_18_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_19_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_19_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_20_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_20_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_21_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_21_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_279",
    "label": "21. If \"Yes,\" enter the total amount of the disallowed deductions. $",
    "type": "text",
    "required": false,
    "meta_class": "tax_year",
    "ui_width": "third",
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_21_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_22_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_22_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_23_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_23_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_24_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_24_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_25_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_25_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_25_form_8996_line_15_amount",
    "label": "25. If \"Yes,\" complete and attach Form 8996. Enter the amount (if any) from Form 8996, line 15. $",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_25_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_26_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_26_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_291",
    "label": "26. Percentage: By Vote",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_26_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "field_292",
    "label": "26. By Value",
    "type": "text",
    "required": false,
    "meta_class": "percent",
    "ui_width": "third",
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_26_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_27_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_27_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_28_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_28_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29a_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29a_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29b_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_29a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29b_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": {
      "fieldId": "schedule_k_line_29a_yes",
      "operator": "truthy"
    },
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29c_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_29c_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30a_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30a_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30b_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30b_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30c_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_30c_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_31_yes",
    "label": "Yes",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "schedule_k_line_31_no",
    "label": "No",
    "type": "checkbox",
    "required": false,
    "meta_class": "radio",
    "ui_width": null,
    "group_id": "schedule-k-additional",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_314",
    "label": "Row: 1. Cash, Beginning of tax year column (b)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_316",
    "label": "Row: 1. Cash, End of tax year column (d)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_317",
    "label": "Row: 2a. Trade notes and accounts receivable, Beginning of tax year column (a)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_319",
    "label": "Row: 2a. Trade notes and accounts receivable, End of tax year column (c)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_394",
    "label": "Row: 17. Mortgages, notes, bonds payable in less than 1 year, Beginning of tax year column (b)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_396",
    "label": "Row: 17. Mortgages, notes, bonds payable in less than 1 year, End of tax year column (d)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_406",
    "label": "Row: 20. Mortgages, notes, bonds payable in 1 year or more, Beginning of tax year column (b)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_408",
    "label": "Row: 20. Mortgages, notes, bonds payable in 1 year or more, End of tax year column (d)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_413",
    "label": "Row: 22. Capital stock: a. Preferred stock, Beginning of tax year column (a)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_415",
    "label": "Row: 22. Capital stock: a. Preferred stock, End of tax year column (c)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_426",
    "label": "Row: 24. Retained earnings - Appropriated (attach statement), Beginning of tax year column (b)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_428",
    "label": "Row: 24. Retained earnings - Appropriated (attach statement), End of tax year column (d)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_434",
    "label": "Row: 26. Adjustments to shareholders' equity (attach statement), Beginning of tax year column (b)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_436",
    "label": "Row: 26. Adjustments to shareholders' equity (attach statement), End of tax year column (d)",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_445",
    "label": "Schedule M-1. Reconciliation of Income (Loss) per Books With Income per Return. Note: The corporation may be required to file Schedule M-3. See instructions. 1. Net income (loss) per books",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_446",
    "label": "2. Federal income tax per books",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_457",
    "label": "7. Income recorded on books this year not included on this return (itemize): Tax exempt interest. Line 1 of 3. $",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_458",
    "label": "7. Line 2 of 3",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_448",
    "label": "4. Income subject to tax not recorded on books this year (itemize): Line 1 of 2",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_459",
    "label": "7. Line 3 of 3",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_460",
    "label": "7. Amount",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_449",
    "label": "4. Line 2 of 2",
    "type": "text",
    "required": false,
    "meta_class": null,
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_450",
    "label": "4. Amount",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_461",
    "label": "8. Deductions on this return not charged against book income this year (itemize): a. Depreciation. $",
    "type": "text",
    "required": false,
    "meta_class": "currency",
    "ui_width": null,
    "group_id": "schedules-l-m",
    "choice_group": null,
    "choice_label": null,
    "visibility": null,
    "compound_subfields": null
  },
  {
    "id": "field_451",
    "label": "5. Expenses recorded on books this year not deducted on this return (itemize): a. Depreciation. $",
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  }
]
```

## Sources
- [IRS About Form 1120](https://www.irs.gov/forms-pubs/about-form-1120)
- [IRS Form 1120 PDF](https://www.irs.gov/pub/irs-pdf/f1120.pdf)
- [IRS Instructions for Form 1120](https://www.irs.gov/instructions/i1120)
- [Official instructions](https://www.irs.gov/instructions/i1120)
- [Official PDF](https://www.irs.gov/pub/irs-pdf/f1120.pdf)

## Last verified
2026-05-04


## FAQs
- **Does this workflow choose the IRS mailing address for Form 1120?** No. The workflow generates the completed PDF, but the filer should confirm the current IRS mailing address from the latest Form 1120 instructions before checkout.
- **Can attachments be included with the mailed return?** Yes. Add supporting schedules, statements, or payment documents as attachments so they are appended to the mailed packet.


## Related
- [IRS Form 5471](/forms/5471)
- [IRS Form 5472](/forms/5472)
- [IRS Form 8822](/forms/8822)
- [IRS Form 1099-NEC (Copy B)](/forms/1099-nec)