Download:
pdf |
pdfCaution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or
publication, which the IRS is providing for your information as a courtesy.
Do not file draft forms. Also, do not rely on draft forms, instructions, and
publications for filing. We generally do not release drafts of forms until we
believe we have incorporated all changes. However, unexpected issues
sometimes arise, or legislation is passed, necessitating a change to a draft
form. In addition, forms generally are subject to OMB approval before they
can be officially released. Drafts of instructions and publications usually
have at least some changes before being officially released.
Early release drafts are at IRS.gov/DraftForms, and may remain there
even after the final release is posted at IRS.gov/DownloadForms. All
information about all forms, instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication also has its own page on IRS.gov. For
example, the Form 1040 page is at IRS.gov/Form1040; the Publication 17
page is at IRS.gov/Pub17; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar
of your browser, not in a Search box. Note that these are friendly shortcut
links that will automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot
respond to all comments due to the high volume we receive. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.
SCHEDULE UTP
(Form 1120)
Uncertain Tax Position Statement
(Rev. December 2019)
Department of the Treasury
Internal Revenue Service
with Form 1120, 1120-F, 1120-L, or 1120-PC.
▶ Go to www.irs.gov/ScheduleUTP for instructions and the latest information.
EIN of entity
Name of entity as shown on page 1 of tax return
DRAFT AS OF
June 19, 2019
DO NOT FILE
of
This Part I, Schedule UTP (Form 1120) is page
Part I
OMB No. 1545-0123
▶ File
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. ▶
(a)
UTP No.
C
(b)
Primary IRC Sections
(for example, “61,” “108,” “263A”)
(c)
Timing Codes
(check if
Permanent,
Temporary, or
both)
Primary IRC Subsections
(for example, (f)(2)(A)(ii))
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
C
C
C
C
( ) ( ) ( )(
) ( ) ( ) ( )(
) ( ) ( ) ( )(
)
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
-
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
-
Cat. No. 54658Q
(f)
(e)
(g)
Ranking of
Major Tax
Reserved for
Tax
Position
Future Use
Position
Schedule UTP (Form 1120) (Rev. 12-2019)
Page 2
Schedule UTP (Form 1120) (Rev. 12-2019)
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.
DRAFT AS OF
June 19, 2019
DO NOT FILE
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
(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))
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)(
)
P
P
P
P
(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) (Rev. 12-2019)
Page 3
Schedule UTP (Form 1120) (Rev. 12-2019)
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.
DRAFT AS OF
June 19, 2019
DO NOT FILE
Concise Description of Uncertain Tax Position
Schedule UTP (Form 1120) (Rev. 12-2019)
| File Type | application/pdf |
| File Title | Schedule UTP (Form 1120) (Rev. December 2019) |
| Subject | Fillable |
| Author | SE:W:CAR:MP |
| File Modified | 2019-06-19 |
| File Created | 2019-05-07 |