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DRAFT AS OF
October 7, 2022
DO NOT FILE
SCHEDULE UTP
(Form 1120)
Uncertain Tax Position Statement
File with Form 1120, 1120-F, 1120-L, or 1120-PC.
Go to www.irs.gov/Form1120 for instructions and the latest information.
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service
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. 1545-0123
of
Part I pages.
Uncertain Tax Positions for the Current Tax Year See instructions for how to complete columns (a) through (k).
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)
Rev. Rul. (RR),
Rev. Proc. (RP),
etc.
Primary IRC Subsections
(for example, “(f)(2)(A)(ii)”)
(e)
Timing
Codes
(check if
Regulation Subsection Permanent,
(for example, “(d)(1)(iii)”) Temporary,
or both)
(d)
Regulation Section
(for example, “1.482-7”)
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
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Cat. No. 54658Q
(f)
Pass-Through
Entity
EIN
(g)
(h)
(i)
Major Ranking
Form or
Tax
of Tax
Schedule
Position Position
(j)
Line
No.
.
(k)
Amount
Schedule UTP (Form 1120) (Rev. 12-2022)
Schedule UTP (Form 1120) (Rev. 12-2022)
DRAFT AS OF
October 7, 2022
DO NOT FILE
This Part II, Schedule UTP (Form 1120), is page
Part II
Page 2
EIN of entity
Name of entity as shown on page 1 of tax return
of
Part II pages.
Uncertain Tax Positions for Prior Tax Years See instructions for how to complete columns (a) through (l).
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 .
(e)
Timing
(c)
Codes
Rev. Rul. (RR),
(check if
Rev. Proc. (RP),
Regulation Subsection Permanent,
etc.
(for example, “(d)(1)(iii)”) Temporary,
or both)
(b)
Primary IRC Sections
(for example, “61,” “108,” “263A”)
(a)
UTP No.
(d)
Regulation Section
(for example, “1.482-7”)
Primary IRC Subsections
(for example, “(f)(2)(A)(ii)”)
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(f)
(g)
(h)
(i)
Pass-Through Major Ranking
Form or
Entity
Tax
of Tax
Schedule
EIN
Position Position
(j)
Line
No.
(k)
Amount
.
(l)
Year of
Tax
Position
-
Schedule UTP (Form 1120) (Rev. 12-2022)
Page 3
Schedule UTP (Form 1120) (Rev. 12-2022)
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 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.
UTP No.
DRAFT AS OF
October 7, 2022
DO NOT FILE
Concise Description of Uncertain Tax Position
Schedule UTP (Form 1120) (Rev. 12-2022)
| File Type | application/pdf |
| File Title | Schedule UTP (Form 1120) (Rev. December 2022) |
| Subject | Fillable |
| Author | SE:W:CAR:MP |
| File Modified | 2022-10-07 |
| File Created | 2022-09-16 |