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IRS Form 1120 (2013): U.S. Corporation Income Tax Return
Download, complete, and file your 2013 corporate income tax return accurately — whether you're filing late, correcting errors, or establishing a compliance record with the IRS.
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What Is This Form
Domestic C corporations file IRS Form 1120 (2013) to report 2013 income, deductions, and tax liability. Domestic corporations had to file regardless of taxable income unless exempt under section 501 or electing to file a special return.
Late Filers
Corporations that miss the March 17, 2014, deadline may still file Form 1120 for 2013, though the assessment, refund, and collection statutes may vary.
Multiple Income Sources
Corporations must report gross receipts, dividends, interest, rents, royalties, and capital gains on Form 1120 using the correct designated lines consistently.
Itemizing Deductions
Form 1120 requires itemizing ordinary business expenses, including salaries, rent, depreciation, advertising, and taxes paid to compute accurate taxable income.
Claiming 2013 Credits
Corporations filing for 2013 may claim business credits, including foreign tax and general credits, applied after gross tax calculation on Schedule J.
IRS Compliance
Submitting a valid Form 1120, even late, generally starts the assessment period under section 6501(a), subject to statutory exceptions and rules.
Citizens Abroad / Military
Form 1120 provides no special filing relief or extensions solely for corporations with officers or shareholders serving abroad or on active duty.
Eligibility
Domestic corporations, including late filers, must file IRS Form 1120 (2013) to report 2013 taxable income, deductions, and credits. Unless exempt under section 501, corporations had to file regardless of taxable income unless required or elected to file specialty returns.
Late Filers
Corporations that missed the March 17, 2014, or extended Form 7004 deadline can file Form 1120 for 2013, subject to the starting assessment period rules.
Multiple Income Sources
Corporations must report all 2013 income sources, including sales, dividends, rents, interest, royalties, and capital gains, using designated Form 1120 line schedules.
Itemizing Deductions
Corporations must itemize 2013 business expenses, including officer compensation, bad debts, depreciation, and charitable contributions, subject to applicable deduction limitations under tax rules.
Claiming 2013 Credits
Corporations eligible for any of the 2013 credits must attach schedules to Form 1120 to reduce their total tax liability.
IRS Compliance
Filing a valid Form 1120 starts the section 6501(a) assessment period; for unfiled years, the IRS generally retains unlimited assessment authority legally.
Citizens Abroad / Military
Form 1120 provides no special corporate relief for officers abroad or on military duty; IRS military extensions apply to individuals, not corporations themselves.
Step-by-Step
Follow the steps below to complete your 2013 corporate income tax return accurately. Some steps reflect rules and requirements specific to the tax year 2013.
1. Gather Your Documents Before Starting
Before completing any section of Form 1120, collect all financial records for tax year 2013, including income statements, balance sheets, payroll data, depreciation schedules, and receipts for all deductible business expenses you intend to claim.
2. Choose the Correct Filing Status
Domestic C corporations file Form 1120. Corporations that elected S corporation status used Form 1120-S instead. If an entity were an LLC that elected corporate tax treatment using Form 8832, it would file Form 1120. Confirm your entity classification before beginning, as filing under the wrong classification will require an amended return.
3. Report All Income on the Correct Lines
All income earned in 2013 must be reported on Form 1120 lines: gross receipts (Line 1a), dividends (Line 4), interest (Line 5), rents (Line 6), royalties (Line 7), and capital gains on Schedule D. Eligible corporations may claim dividends-received deductions on Schedule C, ranging from 70%, 80%, or 100% under 2013 rules.
4. Calculate Adjusted Gross Income (AGI)
Form 1120 computes taxable income, not adjusted gross income as defined on Form 1040. After reporting total income, subtract allowable deductions — including compensation of officers, salaries, repairs, bad debts, taxes, depreciation, advertising, and charitable contributions — to determine the corporation's taxable income for 2013.
5. Choose Your Deductions and Apply Exemptions (2013 Only)
For tax year 2013, corporations itemized all deductible expenses rather than using any standard deduction. Charitable contributions were limited to 10% of taxable income before specific deductions and carrybacks. Corporations with $10 million or more in assets were required to file Schedule M-3 instead of Schedule M-1 for reporting accuracy.
6. Claim the 2013-Specific Credit (2013 Only)
Certain cash contributions for Typhoon Haiyan relief made after March 25, 2014, and before April 15, 2014, could be treated as 2013 charitable deductions on Form 1120 if properly elected and documented by qualifying corporations.
Filing Deadline — March 17, 2014
Calendar-year corporations had to file Form 1120 by March 17, 2014, since March 15 fell on a Saturday. Extensions via Form 7004 apply only to the filing, not to the payment: interest and failure-to-pay penalties accrued from the original due date until full payment.
Refund Deadline — Likely Expired
Under section 6511, refund claims must generally be filed within 3 years of the filing date or 2 years of the payment date, whichever is later. For many 2013 returns, the window has closed. Tax professionals should review exceptions before assuming that a refund is eligible.
Processing Time — Allow Several Months
Paper-filed 2013 returns are processed manually and may take several months to complete. Corporations with balances due should pay promptly, as failure-to-pay penalties and interest continue to accrue until the full tax liability is satisfied, regardless of IRS processing delays.
E-Filing and Payment Requirements — 2013 Mandatory Standards
For 2013, corporations with $10 million in assets and 250+ returns were required to e-file Form 1120. Estimated tax payments had to be made electronically. Corporations owing $500 or more also had to make quarterly estimated tax payments throughout the year.
Missing W-2s or Tax Records for 2013?
Late filers often no longer have access to original 2013 tax documents, especially years after the original deadline. The IRS offers business tax transcripts that can help reconstruct the information needed to complete a corporate return accurately.
IRS Wage & Income Transcript
For business filers, IRS business transcripts include tax return, account, record of account, and entity transcripts showing filing history, reported income, and account activity for verification purposes.
IRS Account Transcript
The IRS Account Transcript shows 2013 corporate activity, including payments, credits, penalties, and processing status, helping verify whether a return was filed and how the account is updated.
Social Security Administration
SSA wage records are individual income tools used for personal earnings history reconstruction and are not part of corporate transcript systems for Form 1120 reporting purposes.
Contact Prior Employers
IRS rules generally require employers to keep employment tax records for at least four years after the fourth-quarter filing, though retention of 2013 records depends on employer practices
Filing a late return generally stops further accrual of the failure-to-file penalty. Failure-to-pay penalties and interest continue until full payment is made.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Since March 17, 2014, penalties and interest on unpaid 2013 corporate taxes have accrued. Form 1120 now stops the failure-to-file penalty from increasing, but failure-to-pay charges and interest continue until the balance is paid.
Failure-to-File Penalty
(5% per month, up to 25%)
The IRS charges a 5% monthly penalty on unpaid taxes for late returns, capped at 25%. For 2013, returns filed more than 60 days late had a minimum penalty of the lesser of $135 or the tax due amount.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is 0.5% monthly on unpaid tax, capped at 25%, plus interest. When both penalties apply, the filing penalty is reduced by the payment penalty for the same month under IRS coordination rules.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Corporations may qualify for first-time abatement if they have a clean compliance history or reasonable cause relief for uncontrollable events. Eligibility is reviewed on a case-by-case basis, and tax professionals can help prepare and submit IRS penalty relief requests.
Filing a late return generally stops further accrual of the failure-to-file penalty. Failure-to-pay penalties and interest continue until paid in full, with monthly offsets when both apply.
The errors below are the most frequent causes of IRS processing delays, rejected corporate returns, or missed opportunities to reduce tax liability for 2013.
- Using the wrong tax year form — Filing a non-2013 Form 1120 version causes rejection; always confirm the form header clearly shows the correct 2013 tax year.
- Missing Schedule M / 2013-specific credit — Failing to include Schedule M-3 or the required 2013 elections and credits triggers IRS notices, delays, and possible incomplete return processing issues.
- Wrong filing status label — Filing Form 1120 instead of the correct entity classification forms, like 1120-S, creates reporting errors requiring amended returns to resolve properly.
- Applying Pease limitations incorrectly — Individual Pease limitations do not apply to corporations; misapplying them distorts deductions and leads to incorrect taxable income calculations and IRS adjustments.
- Treating unemployment compensation as partially tax-free — Assuming unemployment income is partially exempt results in incorrect reporting and may trigger IRS adjustments, penalties, or additional tax liability assessments.
- Assuming a refund is still available — Most 2013 refund claims are time-barred under section 6511 rules, limiting eligibility; corporations should verify statutory deadlines before filing refund claims.
- Missing or incorrect Social Security numbers — Incorrect EINs or identification numbers cause IRS matching failures, misapplied accounts, processing delays, or full rejection of corporate tax returns.
- Unsigned return — An authorized officer must sign Corporate Form 1120; unsigned returns are invalid and will be rejected by the IRS without processing.
- Missing attachments — Required schedules like Schedule D or Form 1125-A must be attached; missing documents delay processing and trigger IRS correspondence requests.
What is IRS Form 1120 (2013) used for?
IRS Form 1120 (2013) is the corporate tax form used by C corporations to report net income, deductions, credits, and business income tax liability. It determines business income tax owed or refund due for the 2013 tax year based on financial statements.
Can I still file a 2013 corporate tax return?
Yes, corporations can still file a late Form 1120 for income tax liability purposes. Different statutes apply to assessment, refund, and collection periods. Filing helps determine net income and tax credit eligibility, even if deadlines and automatic extension periods have passed.
Who is required to file Form 1120?
All C corporations must file Form 1120 for tax purposes, including those with net income or loss. Exempt organizations, S corporations, or entities filing other forms are excluded. Filing depends on ownership percentages, fiscal year status, and employer identification number.
What schedules are required with Form 1120 for 2013?
Required schedules include Schedule C, D, J, K, M-3, UTP, O, PH, and G, depending on the corporation's total assets and its principal business. These support the calculation of tax credit claims, employment credits, controlled group data, and qualified opportunity fund reporting requirements.
How do I get my 2013 corporate tax records if I no longer have them?
The IRS website provides transcripts using the employer identification number for financial statements, other income, and accumulated earnings. Records may show the electronic filing status, tax-exemption data, or a locked padlock icon indicating security verification for prior corporate filings and accounts.
Can penalties for a late 2013 return be reduced or removed?
Yes, first-time abatement or reasonable cause relief may reduce penalties on income tax liability. The history of the controlled group, compliance with fiscal year requirements, and the status of paper returns or electronic filings may affect eligibility. Tax professionals evaluate deductions, total assets, and the corporation's location factors.
What is the difference between Form 1120 and Form 1120-X?
Form 1120 reports net income, goods sold, and gross profit initially. Form 1120-X corrects errors affecting tax liability, accumulated earnings, or schedule UTP data. Both use basic information, but amendments adjust calculations, deductions, other income, and qualified opportunity fund reporting.
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