Form 1120-C

Form 1120-C

A tax return for a cooperative association in the United States. A coop files Form 1120-C to report its revenue, expenses, and profits or losses. It also uses Form 1120 to claim deductions and credits, which are used to determine its tax liability.
References in periodicals archive ?
Cooperatives with total assets of $10 million or more will need to attach Schedule M-3 to their Form 1120-C.
The Internal Revenue Service (IRS) released a draft version of new Form 1120-C on Oct.
So, cooperatives on a calendar year tax year will be using Form 1120-C to report their 2006 income.
Cooperative associations filing new Form 1120-C, U.