Federal Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return

Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Form 1122 (Rev. December 2003)Form

1122

Authorization and Consent of Subsidiary Corporation
To Be Included in a Consolidated Income Tax Return

(Rev. December 2003)
Department of the Treasury
Internal Revenue Service

For the calendar year 20

䊳

Attach to the consolidated income tax return.

, or other tax year beginning

, 20

and ending

Name

, 20
Employer identification number

Number, street, and room or suite no.

City or town, state, and ZIP code
Name of parent corporation

Employer identification number

The subsidiary corporation named above authorizes its parent
corporation to include it in a consolidated return for the tax year
indicated and for each subsequent year the group must file a
consolidated return under the applicable regulations. If the
parent corporation does not file a consolidated return on

Sign
Here

behalf of the subsidiary, the subsidiary authorizes the
Commissioner of the Internal Revenue Service or an IRS
official to do so.
The subsidiary consents to be bound by the provisions of
the consolidated return regulations.

Under penalties of perjury, I declare that the subsidiary named above has authorized me to sign this form on its behalf, that I have examined this
form and the information contained herein, and to the best of my knowledge and belief, it is true, correct, and complete.

䊳

Signature of subsidiary officer

Date

Instructions for the subsidiary corporation. Complete and
submit an original, signed Form 1122 to the common parent
corporation of the consolidated group for the first tax year the
subsidiary consents to be included in the group’s consolidated
income tax return.
Instructions for the parent corporation filing the
consolidated return. The common parent corporation of a
consolidated group must attach a separate Form 1122 to the
group’s consolidated income tax return for each subsidiary

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Title

corporation for the first tax year each subsidiary consents to
be included in the consolidated return. Attach to the
consolidated return either the signed Form 1122 or an
unsigned version containing the same information stated on
the signed form. If the parent corporation submits an
unsigned Form 1122, it must retain the original, signed form
in its records.

Cat. No. 17228S

Form

1122

(Rev. 12-2003)

Extracted from PDF file 2023-federal-form-1122.pdf, last modified January 2004

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More about the Federal Form 1122 Corporate Income Tax Tax Return TY 2023

We last updated the Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return in February 2024, so this is the latest version of Form 1122, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1122 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 1040	U.S. Individual Income Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends
Form W-3	Transmittal of Wage and Tax Statements Estimated
Form 941	Employer's Quarterly Federal Tax Return
Form 1120-H	U.S. Income Tax Return for Homeowners Associations Tax Return

Download all tax forms 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 Form 1122 from the Internal Revenue Service in February 2024.

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Form 1122 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 Form 1122

We have a total of eleven past-year versions of Form 1122 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 1122