Generally, corporations with no taxable income must file a Form 1120.

Name: Generally, corporations with no taxable income must file a Form 1120.
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All corporations, including those with no taxable income, are required to file a Form 1120 annually with the Internal Revenue Service (IRS). This form reports the corporation's income, deductions, and any tax liability or refund. Failure to file can result in penalties and interest charges.

Generally, Corporations with No Taxable Income Must File a Form