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Printable Form Instructions 1120-S Jersey City New Jersey: What You Should Know

If a corporation has filed more than one S corporation return and not filed a corrected Form 1120, it must file Form 2240 (or its successor). Tax Form 1120 — New Hampshire Form 4797 New Jersey (1) A corporation generally cannot deduct business expenses unless the expenses meet all the following requirements: (a) The expenses are incurred primarily for the use of the corporation's property for the corporation's business. All business expenses must qualify for the business deduction of a business activity. (b) The business expenses are incurred primarily for the use of the property by the corporation and its customers in conducting their own business. Such expenses include expenses for the purchase, transportation, use, or maintenance of the building or facilities in which the corporation conducts its business.  The property is a building or building structures; real estate; or property leased to a limited liability company (LLC) or partnership for use by such limited liability company or partnership. (d) The property is primarily used in the corporation's business or property was used primarily for the purpose of conducting the corporation's business when property of the corporation was disposed of in exchange for property of the corporation.

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