Filing a US Corporation's Return From Abroad

Can I file Form 1120 myself, or must I hire a US preparer?

You can prepare your US C corporation's Form 1120 yourself. To e-file it yourself, use IRS-approved corporate filing software; an authorized e-file provider can also transmit it for you (IRS corporate e-file guidance). If paper filing is allowed, you can mail a signed return. Living abroad does not require a US preparer.

First confirm which schedules and information returns belong with the corporation's return. Foreign-owned C corporation filing covers when Form 5472 is required. For a first year without sales, see the no-revenue return guide.

Who signs Form 1120 if the officer has no SSN or ITIN?

The corporation's president, vice president, treasurer, assistant treasurer, chief accounting officer, or another authorized corporate officer signs Form 1120. The IRS officer list does not require that officer to live in the United States. A paid preparer's signature does not replace the officer's.

Form 1120 identifies the corporation by its EIN. Form 8879-CORP has no field for the officer's SSN or ITIN, so the officer needs neither merely to sign. If that officer is also a foreign shareholder reported on Form 5472, the corporation must enter the shareholder's US identifying number, if any, or assign a reference ID in Part II (IRS Form 5472 instructions).

How does Form 8879-CORP work when I e-file from abroad?

Form 8879-CORP authorizes the officer's PIN signature on an e-filed return. After reviewing the return, the officer checks whether the electronic return originator may enter the officer's PIN or the officer will enter it in person, then signs, dates, and returns the form by email or another permitted method (form instructions). Without an originator or PIN authorization, the officer signs Form 8453-CORP and includes its PDF with the e-filed return.

The originator must receive the signed Form 8879-CORP before transmitting the return. The originator keeps it; the corporation does not mail it with Form 1120. Ask for the filed return and IRS acceptance acknowledgement. The IRS sends a validation acknowledgement to the transmitter. If rejected, correct and resubmit within 10 calendar days to preserve the first received date (IRS Publication 4163); transmission alone is not acceptance.

Must the corporation e-file, and can Form 5472 go with it?

A corporation generally must e-file Form 1120 if it files 10 or more returns of any type during the calendar year. Otherwise it can generally choose e-file or paper. The count includes income, employment, excise, and information returns. For hardship, request a waiver at least 45 days before the due date (IRS Topic 803). A religious conflict with e-file technology permits paper filing without advance approval; write “Religious Exemption” atop page 1 (Form 1120 instructions).

A C corporation files Form 5472 as an attachment to its income tax return; the Form 5472 instructions allow it to accompany an e-filed return. Leaving off a required Form 5472 can trigger $25,000, even with no tax due. Do not use the fax route described for a foreign-owned single-member LLC: that route is for a disregarded entity's pro forma Form 1120.

Where do I mail a paper Form 1120 from abroad?

Use the corporation's principal business, office, or agency location to select its Form 1120 mailing address. The owner's residence abroad, or a foreign correspondence address, does not by itself put the corporation in the foreign-location row of the IRS address table.

Private couriers cannot deliver to an IRS P.O. box. For a courier, check the IRS list of designated services and use the street address for the correct processing center. A service outside that list may deliver the package, but does not get the IRS timely-mailing rule. Check the IRS addresses again when sending: processing locations can change.

How can the corporation pay without a US bank account?

The corporation can arrange an international wire from a foreign bank for its federal tax. The IRS foreign-payment instructions require US dollars, the correct Form 1120 tax-type code, and the correct tax period on the Same-Day Taxpayer Payment Worksheet. Give the worksheet to the bank, confirm it can send through a US banking relationship, and ask about fees and cut-off times. Arrange the transfer early enough for the IRS to receive it by the payment deadline (IRS same-day wire guidance).

If the corporation has a suitable US account, EFTPS is another route. A financial institution or trusted third party can also pay electronically for it (Form 1120 instructions). For a calendar-year corporation, payment is ordinarily due April 15; a domestic corporation that transacts business and keeps books outside the US and Puerto Rico may pay by June 15 (IRS Form 7004 instructions; due-date guide). A Form 7004 filing extension does not extend payment. Late payment generally adds interest and 0.5% of unpaid tax per month or part month, capped at 25% (Form 1120 instructions). A corporate refund cannot go by direct deposit to a foreign bank (Form 1120 instructions).

What proves the IRS received a paper return?

Keep a signed copy, mailing receipt, and delivery confirmation. For an IRS-designated private delivery service, keep its dated handoff record. If posting abroad, preserve the official foreign postmark; it can support timely filing. To check whether the IRS recorded Form 1120 after processing, request a business tax transcript. An early “No record of return filed” can mean processing is still underway.

Example

Illustrative scenarios; all amounts are in US dollars.

A founder in India uses a preparer

A founder in India is the corporation's president and has no SSN. A US preparer assembles Form 1120 with its required Form 5472. The founder reviews the return, signs Form 8879-CORP as president, and returns it electronically. The preparer e-files and sends the founder the IRS acceptance acknowledgement, typically available within days.

The same founder files on paper

If paper filing is allowed, the founder prints Form 1120 with Form 5472 attached and signs as president. If this Delaware corporation's principal business, office, or agency is in India, it posts the return to the Ogden P.O. box or uses an IRS-designated courier to the Ogden street address. If its principal office is in a US state, it uses that state's Form 1120 row. The founder keeps the dated receipt and does not fax Form 5472.

The corporation owes $4,000

After a profitable year, the corporation owes $4,000 but has no US bank account. It asks its bank to wire US dollars using the worksheet and Form 1120 payment code, early enough to reach the IRS by the payment deadline. It keeps the confirmation and files the return. Even if the final wire arrives on time, missed estimated-tax installments may bring an underpayment penalty; see how C corporations are taxed.

Different for you?

• Unsure which forms or transactions to report? See foreign-owned C corporation filing.
• Need the due date or already filed an extension? See corporate return due after an extension.
• Own a single-member LLC that is disregarded for tax? Its Form 5472 route differs; see foreign-owned single-member LLC filing.
• Need an EIN letter, address, or bank account? See US business address and bank account.
• Have no revenue in the first year? See first corporate return with no revenue.
• Want a preparer, or have missing records or past-due Form 5472? Gather the items in what your preparer needs and seek corporate tax help.