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Federal Uncertain Tax Position Statement
Extracted from PDF file 2020-federal-1120-schedule-utp.pdf, last modified November 2020Uncertain Tax Position Statement
Note: The form, instructions, or publication you are looking for begins after this coversheet. Please review the updated information below. Clarification to the instructions for providing concise descriptions for undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III For tax positions which would otherwise be reported on Forms 8275, Disclosure Statement, or 8275-R, Regulation Disclosure Statement, the concise description of UTPs in Schedule UTP, Part III, should include the information required under those forms. If you are disclosing a position contrary to a rule (such as a statutory provision or IRS revenue ruling) reportable on Form 8275, you must identify the rule by name. See the Instructions for Form 8275. For tax positions reportable on Form 8275-R, enter the full citation for each regulation for which you have taken a contrary position. The citation should specify the section number, including all designations of smaller units (lettered or numbered subsections, paragraphs, subparagraphs, and clauses) to which the contrary position relates. For example, enter "1.482-7(d)(1)(iii)" instead of "482 regs" or "1.482-7.” SCHEDULE UTP (Form 1120) Uncertain Tax Position Statement (Rev. December 2019) Department of the Treasury Internal Revenue Service with Form 1120, 1120-F, 1120-L, or 1120-PC. ▶ Go to www.irs.gov/ScheduleUTP for instructions and the latest information. EIN of entity Name of entity as shown on page 1 of tax return of This Part I, Schedule UTP (Form 1120) is page Part I OMB No. 1545-0123 ▶ File Part I pages. Uncertain Tax Positions for the Current Tax Year. See instructions for how to complete columns (a) through (g). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions. ▶ (b) Primary IRC Sections (for example, “61,” “108,” “263A”) (a) UTP No. (c) Timing Codes (check if Permanent, Temporary, or both) Primary IRC Subsections (for example, (f)(2)(A)(ii)) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( )( )( )( )( )( )( )( )( )( )( )( ) C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) For Paperwork Reduction Act Notice, see the Instructions for Form 1120. (d) Pass-Through Entity EIN P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - Cat. No. 54658Q (f) (e) (g) Ranking of Major Tax Reserved for Tax Position Future Use Position Schedule UTP (Form 1120) (Rev. 12-2019) Page 2 Schedule UTP (Form 1120) (Rev. 12-2019) EIN of entity Name of entity as shown on page 1 of tax return of This Part II, Schedule UTP (Form 1120) is page Part II Part II pages. Uncertain Tax Positions for Prior Tax Years. See instructions for how to complete columns (a) through (h). Enter, in Part III, a description for each uncertain tax position (UTP). Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions. ▶ (c) Timing Codes (check if Permanent, Temporary, or both) (b) Primary IRC Sections (for example, “61,” “108,” “263A”) (a) UTP No. Primary IRC Subsections (for example, (f)(2)(A)(ii)) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) (d) Pass-Through Entity EIN P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - P T - (e) (f) (g) Major Ranking Reserved Tax of Tax for Future Position Position Use (h) Year of Tax Position Schedule UTP (Form 1120) (Rev. 12-2019) Page 3 Schedule UTP (Form 1120) (Rev. 12-2019) EIN of entity Name of entity as shown on page 1 of tax return This Part III, Schedule UTP (Form 1120) is page Part III UTP No. of Part III pages. Concise Descriptions of UTPs. Indicate the corresponding UTP number from Part I, column (a) (for example, C1) or Part II, column (a) (for example, P2). Use as many Part III pages as necessary. See instructions. Concise Description of Uncertain Tax Position Schedule UTP (Form 1120) (Rev. 12-2019)
Schedule UTP (Form 1120) (Rev. December 2019)
More about the Federal 1120 (Schedule UTP) Corporate Income Tax
We last updated the Uncertain Tax Position Statement in July 2021, and the latest form we have available is for tax year 2020. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
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TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1120 (Schedule UTP).
| Form Code | Form Name |
|---|---|
| 1120 (Schedule M-3) | Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More |
| 1120 (Schedule PH) | U.S. Personal Holding Company (PHC) Tax |
| 1120 (Schedule G) | Information on Certain Persons Owning the Corporation's Voting Stock |
| 1120 (Schedule B) | Additional Information for Schedule M-3 Filers |
| 1120 (Schedule D) | Capital Gains and Losses |
| 1120 (Schedule H) | U.S. Income Tax Return for Homeowners Associations |
| 1120 (Schedule N) | Foreign Operations of U.S. Corporations |
| 1120 (Schedule O) | Consent Plan and Apportionment Schedule for a Controlled Group |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1120 (Schedule UTP) from the Internal Revenue Service in July 2021.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal 1120 (Schedule UTP)
We have a total of ten past-year versions of 1120 (Schedule UTP) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2019)
2019 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2019)
2018 1120 (Schedule UTP)
2018 Schedule UTP (Form 1120)
2017 1120 (Schedule UTP)
2017 Schedule UTP (Form 1120)
2016 1120 (Schedule UTP)
2016 Schedule UTP (Form 1120)
2015 1120 (Schedule UTP)
2015 Schedule UTP (Form 1120)
2014 1120 (Schedule UTP)
2014 Schedule UTP (Form 1120)
2013 1120 (Schedule UTP)
2013 Schedule UTP (Form 1120)
2012 1120 (Schedule UTP)
2012 Schedule UTP (Form 1120)
2011 1120 (Schedule UTP)
2011 Schedule UTP (Form 1120)
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