Form Schedule UTP (Form Schedule UTP (Form Uncertain Tax Position Disclosure Statement

Version A, cycle 6

Uncertain Tax Position Statement

SCHEDULE UTP
(Form 1120)

▶ File

Department of the Treasury
Internal Revenue Service

2010

with Form 1120, 1120-F, 1120-L, or 1120-PC.
▶ See Instructions.
EIN of entity

Name of entity as shown on page 1 of tax return

This Part I, Schedule UTP (Form 1120) is page

Part I

OMB No. 1545-0000

of

Part I pages.

Uncertain Tax Positions For the Current Tax Year. See instructions for how to complete columns A through F.
Enter, in Part III, a description for each Uncertain Tax Position (UTP).
Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a
tax position is a UTP (see instructions) ▶

A.
UTP No.

B.
Primary IRC sections
(e.g., "61", "108", etc.)

C.
Timing Codes
(check if Permanent,
Temporary, or both)

D.
Pass-Through
Entity EIN

P

T

-

P

T

-

E.
Check if
Administrative
Practice

F.
Maximum Tax
Adjustment
(size of issue)

DRAFT
P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

For Paperwork Reduction Act Notice, see the instructions.

Cat. No. 54658Q

Schedule UTP (Form 1120) 2010

Version A, cycle 6
Page 2

Schedule UTP (Form 1120) 2010
EIN of entity

Name of entity as shown on page 1 of tax return

of

This Part II, Schedule UTP (Form 1120) is page

Part II

Part II pages.

Uncertain Tax Positions For Prior Tax Years. See instructions for how to complete columns A through G. Enter,
in Part III, a description for each Uncertain Tax Position (UTP).
Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a
tax position is a UTP (see instructions) ▶

A.
UTP No.

B.
Primary IRC sections
(e.g., "61", "108", etc.)

C.
Timing Codes
(check if Permanent,
Temporary, or both)

D.
Pass-Through
Entity EIN

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

P

T

-

E.
Check if
Administrative
Practice

F.
Maximum Tax
Adjustment
(size of issue)

G.
Year of
Tax Position

DRAFT

Schedule UTP (Form 1120) 2010

Version A, cycle 6
Page 3

Schedule UTP (Form 1120) 2010
EIN of entity

Name of entity as shown on page 1 of tax return

This Part III, Schedule UTP (Form 1120) is page

Part III

of

Part III pages.

Concise Descriptions of UTPs. Indicate the UTP number from Part I or Part II in the first column. Use as many Part
III pages as necessary.

UTP
No.

Concise Description of Uncertain Tax Position

DRAFT

Schedule UTP (Form 1120) 2010