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pdfSCHEDULE UTP
(Form 1120)
Department of the Treasury
Internal Revenue Service
▶
▶ File with Form 1120, 1120-F, 1120-L, or 1120-PC.
Information about Schedule UTP (Form 1120) and its separate instructions is at www.irs.gov/scheduleutp.
2016
EIN of entity
Name of entity as shown on page 1 of tax return
of
This Part I, Schedule UTP (Form 1120) is page
Part I
OMB No. 1545-0123
Uncertain Tax Position Statement
Part I pages.
Uncertain Tax Positions for the Current Tax Year. 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. ▶
(b)
Primary IRC Sections
(for example, “61”,“108”, “263A”)
(a)
UTP No.
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
(c)
Timing Codes
(check if
Permanent,
Temporary, or
both)
Primary IRC Subsections
(for example, (f)(2)(A)(ii))
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( ) ( ) ( )(
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)
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
(d)
Pass-Through
Entity EIN
P
T
-
P
T
-
P
T
-
P
T
-
P
T
-
P
T
-
P
T
-
P
T
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P
T
-
P
T
-
P
T
-
P
T
-
P
T
-
P
T
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P
T
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P
T
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P
T
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P
T
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P
T
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P
T
-
P
T
Cat. No. 54658Q
(f)
(e)
(g)
Ranking of
Major Tax
Reserved for
Tax
Position
Future Use
Position
Schedule UTP (Form 1120) 2016
Page 2
Schedule UTP (Form 1120) 2016
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 (h). 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.
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
(c)
Timing
Codes
(check if
Permanent,
Temporary,
or both)
(b)
Primary IRC Sections
(for example, "61", "108", "263A")
Primary IRC Subsections
(for example, (f)(2)(A)(ii))
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(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)
(f)
(g)
Major Ranking Reserved
Tax
of Tax for Future
Position Position
Use
(h)
Year of Tax
Position
Schedule UTP (Form 1120) 2016
Page 3
Schedule UTP (Form 1120) 2016
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
UTP
No.
of
Part III pages.
Concise Descriptions of UTPs. Indicate the corresponding UTP number from Part I, column (a) (for example, C1) or
Part II column (a) (for example, P2). Use as many Part III pages as necessary. See instructions.
Concise Description of Uncertain Tax Position
Schedule UTP (Form 1120) 2016
| File Type | application/pdf |
| File Title | 2016 Schedule UTP (Form 1120) |
| Subject | Fillable |
| Author | SE:W:CAR:MP |
| File Modified | 2016-12-02 |
| File Created | 2016-12-02 |