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Rochester New York Form Instructions 1120-S: What You Should Know

In addition to all other instructions for Form 1120-S, the instructions for Schedule K-2 and any instructions to Form 1120-S are also available free on the Internet.  Form 1142-S — IRS The new. Form 1142-S was superseded by Form 1172-S on June 30, 2018. Form 1172-S — IRS The new. Form 1172-S replaced by Form 1148-S. Notice that all references to Form 1148-S will be replaced with references to Form 1142-S. Form 8802-S — IRS The new. Form 8802-S replaced by Tax Guide for U.S. Citizens and Residents of Puerto Rico, dated December 12, 2013. Form 1031-ES — IRS The new. The form is available only for U.S. individuals who are U.S. residents.  For more information about other Form 1031 forms, see Form 1031, U.S. Individual Tax Return For an S, S Corporations, Form 1024, Joint Return of U.S. Resident Investors in U.S. Small Businesses.  Form 1099 — S Corporations (Current year) The new. The form, 1099-K, or Form 1099-MISC, is a single payment form for reporting wages or other remuneration that is not includible in the gross income of an S corporation. Form 1097 — Information Return on Owners of S Corporations The new. Form 1097 (PDF) is intended for use only by U.S. owners and shareholders of S corporations. Form 8885 — S Corporations (Annual Report) The new. Form 8885, an annual Schedule K-1, is now also an Information Return on Owners of S Corporations. Form 8863 — S Corporation (Annual Report) The new. Form 8863 (PDF) is also an Information Return on Owners of S Corporations. For more information about information returns, see Publication 463, U.S. Tax Guide for International Business Operations, for an S — corporation and Form 2350-F, for a New York S — corporation. Form 8700 — Information Return for Certain Nonresident U.S. Shareholders (Current year) The new. Form 8700 (PDF) is a form to report certain information about U.S.

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