Form 1120 (Schedule H)

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Form 1120 (Schedule H)

A form that a personal service corporation must file with the IRS in order to have a tax year other than the calendar year. In order to qualify as a personal service corporation for tax purposes, a company must have been engaged in the principal business of a personal service on the last day of the previous tax year or the last day of the calendar year of the company's tax year. Thus, Schedule H may affect the company's tax treatment.