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Federal Uncertain Tax Position Statement
Extracted from PDF file 2023-federal-1120-schedule-utp.pdf, last modified December 2022Uncertain Tax Position Statement
SCHEDULE UTP (Form 1120) Uncertain Tax Position Statement 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 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 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”) 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. 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) 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) Page 2 Schedule UTP (Form 1120) (Rev. 12-2022) EIN of entity Name of entity as shown on page 1 of tax return This Part II, Schedule UTP (Form 1120), is page Part II 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)”) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) P ( )( )( )( )( )( )( )( )( )( )( )( ) ( )( )( )( ) 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 (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. Concise Description of Uncertain Tax Position Schedule UTP (Form 1120) (Rev. 12-2022)
Schedule UTP (Form 1120) (Rev. December 2022)
More about the Federal 1120 (Schedule UTP) Corporate Income Tax TY 2023
We last updated the Uncertain Tax Position Statement in February 2024, so this is the latest version of 1120 (Schedule UTP), fully updated for tax year 2023. You can download or print current or past-year PDFs of 1120 (Schedule UTP) directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1120 (Schedule UTP).
| Form Code | Form Name |
|---|---|
| 1120 (Schedule G) | Information on Certain Persons Owning the Corporation's Voting Stock |
| 1120 (Schedule M-3) | Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More |
| 1120 (Schedule D) | Capital Gains and Losses |
| 1120 (Schedule O) | Consent Plan and Apportionment Schedule for a Controlled Group |
| 1120 (Schedule H) | U.S. Income Tax Return for Homeowners Associations |
| 1120 (Schedule B) | Additional Information for Schedule M-3 Filers |
| 1120 (Schedule N) | Foreign Operations of U.S. Corporations |
| 1120 (Schedule PH) | U.S. Personal Holding Company (PHC) Tax |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1120 (Schedule UTP) from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal 1120 (Schedule UTP)
We have a total of thirteen past-year versions of 1120 (Schedule UTP) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2022)
2022 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2022)
2021 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2019)
2020 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2019)
2019 1120 (Schedule UTP)
Schedule UTP (Form 1120) (Rev. December 2019)
2018 1120 (Schedule UTP)
2018 Schedule UTP (Form 1120)
2017 1120 (Schedule UTP)
2017 Schedule UTP (Form 1120)
2016 1120 (Schedule UTP)
2016 Schedule UTP (Form 1120)
2015 1120 (Schedule UTP)
2015 Schedule UTP (Form 1120)
2014 1120 (Schedule UTP)
2014 Schedule UTP (Form 1120)
2013 1120 (Schedule UTP)
2013 Schedule UTP (Form 1120)
2012 1120 (Schedule UTP)
2012 Schedule UTP (Form 1120)
2011 1120 (Schedule UTP)
2011 Schedule UTP (Form 1120)
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