Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons

OMB 1545-0954

OMB 1545-0954

A nuclear utility files Form 1120-ND to report the income and taxes of a fund set up by the public utility to provide cash for the dismantling of the nuclear power plant. The IRS uses Form 1120-ND to determine if the fund income taxes are correctly computed and if a person related to the fund or the nuclear utility must pay taxes on self-dealing.

The latest form for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons expires 2023-05-31 and can be found here.

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