Form 1120 federal attachments required by state
Identify the federal attachments required when filing a Form 1120 return with each state or local jurisdiction.
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The following list identifies the federal attachments required to accompany the state return for each state or locality.
Alabama
- Signed copy of the federal return filed with the IRS. This may be Form 1120, 1120S, or 1120F. Include all required supporting schedules, forms, and statements:
- Schedule D
- Schedule UTP
- Form 8886
- Form 4797
- Balance sheet
- Supporting statements for other income and other deductions
- Refer to form instructions for specific requirements by Alabama return type
Alaska
- A complete federal corporate return is required, including statements and schedules.
- Attach a complete copy of the signed federal income tax return.
- If the federal return was part of a consolidated return, submit a copy of that consolidated federal return. The copy must show that the taxpayer was included.
- Affiliated taxpayers may elect to file an Alaska consolidated return. If they do, they must include a complete copy of each federal income tax return. This applies to each corporation included in the Alaska return. A proforma return will NOT fulfill this requirement.
- If the federal return exceeds 50 pages, in lieu of the entire federal return, attach:
- Include a copy of Pages 1–5 of federal Form 1120, 1120S, or 1120F. Also include schedules and attachments filed for questions 3 and 5 of Form 1120, Schedule K.
- Schedule D and supporting schedules.
- If claiming credits on the Alaska return, include Form 3800 and supporting federal forms and schedules for each credit.
- Form 4626 with supporting schedules and attachments, as well as Form 8827 with supporting schedules and attachments, if required.
- Form 7004, if required.
- If a consolidated federal return is filed, copies of the schedules prepared for the computation of consolidated taxable income. Schedules must show each member's separate taxable income, plus eliminations and adjustments used to determine consolidated taxable income.
- Form 851 and supporting schedules.
- Form 2220 and supporting schedules.
- Form 4797 and supporting schedules.
- Signed copy of Form 8453, if e-filed.
Arizona
- Complete federal form, including statements and schedules.
Arkansas
- Complete federal form, including statements and schedules.
California
- Complete federal form, including statements and schedules.
Colorado
- No federal attachments required.
- If the taxpayer has IRC 965 income, include the IRC 965 Transition Tax Statement with the Colorado return.
Connecticut
- Complete federal form, including statements and schedules.
Delaware
- Complete federal form, including statements and schedules.
- Attach a completed copy of the federal return, including all schedules and attachments.
- Each affiliated group member must attach a spreadsheet reconciling its income and deductions to the consolidated totals.
- Form 1118, if required.
- Form 5884, Jobs Credit, if required.
- A copy of federal Form 1139 to any Claim for Refund of Delaware corporation income taxes, if required.
District of Columbia
- Some forms and schedules are required.
- If required, attach federal Forms 4562 and 4797, Schedule M-3, Schedule D, and any other needed schedules.
- We supply all federal attachments required as of 2017 release.
Florida
- Some forms and schedules are required.
- Corporations must attach one of the following to Florida Form F-1120:
- A copy of the actual federal income tax return filed with the IRS.
- Schedule M-3, and any supporting details for Schedules M-1 and M-2.
- Form 4562.
- Form 851, if Florida F-851 is not included.
- Form 1122, if required.
- Form 1125-A, if required.
- Form 4626, if required.
- Schedule D, if required.
- We supply all federal attachments required as of 2017 release.
Georgia
- Complete federal form, including statements and schedules.
- Attach federal forms, such as 1120, 1120S, and supporting forms and schedules, including Form 4562.
Hawaii
- No federal attachments required.
- If filing Form 3115 with the IRS, attach a copy to the 1st affected Hawaii return.
- For taxpayers claiming federal “bonus” depreciation, attach a federal Form 4562 for Hawaii tax purposes.
- If the corporation owes tax under section 460(b)(2), attach federal Form 8697.
Idaho
- Idaho MeF returns are transmitted to the IRS Service Center with the federal return.
- All Idaho returns must include the complete federal return, with all PDF attachments, forms, and schedules.
- After IRS acceptance, Idaho can retrieve the files from the IRS.
- Idaho won't receive any state data from a rejected federal return.
note
The IRS acknowledges only that it received the state data. The IRS acknowledgment isn't an indication that Idaho has “received” your state return. You must receive the Idaho acknowledgment to ensure your state return has been received.
Illinois
- Don’t submit PDF file formats as federal attachment.
- Only federal 1120 and 1120S forms and schedules are currently accepted.
Indiana
- Main federal form — all pages.
- Form 1118 duplicate.
- Form 7004 duplicate.
- Schedule M-3.
Iowa
- A copy of the entire federal submission, formatted in XML according to the relevant IRS schema.
Kentucky
- Form 1120, all pages.
- If Form 1120 is not filed, attach the filed federal form's income statement, COGS schedule, and balance sheet.
- If no federal balance sheet is required, attach one prepared consistently from the corporation's books and records.
- Form 1125-A.
- Form 1125-E.
- Form 851.
- Form 4797.
- Schedule D.
- Form 5884.
- Schedule L with state attached schedule.
- Form 3800.
Kentucky Cities: Lexington-Fayette Urban County
- Complete federal form, including statements and schedules.
- We supply some of the federal attachments required.
Kentucky Cities: Louisville
- Some forms and schedules are required:
- Form 1120.
- Form 1120S, Page 1.
- Form 1120S, Page 2 — Schedule of Other Deductions.
- Form 8825 and supporting rental schedules.
- We supply all federal attachments required as of 2017 release.
Louisiana
- No federal attachments required.
Maine
- Some forms and schedules are required.
- Maine requires C Corporations to attach the following to the state return:
- 1120 federal return, Pages 1-5.
- Schedule M-3.
- Schedule D.
- Form 4562.
- Form 4626.
- Form 4797.
- S Corporations must attach:
- Form 1120S, Pages 1-4.
- Schedule D.
- Form 4562.
- Form 4797.
- Form 1120, Pages 1-5.
- If the corporation is a member of a federal consolidation, attach:
- Federal return.
- Consolidated Form 1120, Pages 1-5.
Maryland
- Some forms and schedules are required.
- Attach a copy of Pages 1-5 of federal Form 1120 to MD Form 500.
- Corporations in a federal consolidated filing must file separate Maryland returns. Attach pages 1–5 of the consolidated federal return.
- Also include federal columnar schedules for income, expenses, or balance sheet items. They must reconcile each member's items to consolidated totals.
Massachusetts
- No federal attachments required.
- Corporations must provide an exact copy of the federal return if requested. Include all schedules and supporting documents.
Michigan
- Form 1120, Pages 1-5.
- Schedule D.
- Form 851.
- Form 4562.
- Form 4797.
- If the filing is part of a consolidated federal return, attach a proforma return or a consolidation schedule.
Michigan Cities: Common Forms
- Complete federal form, including statements and schedules.
- We supply all federal attachments required as of 2017 release.
Michigan Cities: Detroit
- Copy of federal 1120 or 1120S, including Schedule K-1, to support the amount on line 1a.
- We supply all federal attachments required as of 2017 release.
Minnesota
- Complete federal form, including statements and schedules.
- Any additional information requested.
- Copy of all returns filed with the IRS for the tax year, including 1120-FSCs.
- Copies of all supporting schedules, except for Forms 1118, 1122, 3115, 5471, 5472, and 5713.
Mississippi
- Combined filers must attach:
- Consolidated Federal Form 1120, Pages 1-5.
- Schedule M-3 and a complete proforma federal return.
- Form 8873.
- Form 7004.
- A signed copy of federal Form 990-T.
- Taxpayers who elect the installment method for federal income tax purposes should include:
- Form 6252.
- Schedule of any differences between the federal and Mississippi amounts.
- Form 4562 must be completed twice and attached immediately after Form 83-122.
Missouri
- Some forms and schedules are required.
- Corporations must attach:
- Copy of federal Form 1120, Pages 1-5, or Pages 1-4 for S Corporations.
- Schedule M-3.
- S Corporations must also attach all Schedule K-1s and Form 8886.
- We don't support attachments for consolidated federal/separate Missouri filers. They must include Form 1120, Schedule J, Form 8886, and income statement.
- We supply all federal attachments required as of the 2018 release.
Missouri Cities: Kansas City
- Federal tax return or Schedule K-1.
Missouri Cities: St. Louis
- The 1st page of the federal tax return.
- Schedule K Distributive Share Items for 1120S.
- Form 1125-A Cost of Goods Sold.
- Any statements that substantiate the deductions of these forms.
- Schedules L, M-1, and M-2.
Montana
- Complete federal form, including statements and schedules.
- If the federal return is voluminous:
- Pages 1-5 of the return along with specified schedules.
- Schedule M-3.
- Schedule N.
- Schedule UTP.
- Members of a consolidated or combined group must attach pages 1–5 of the ultimate parent's federal consolidated return.
- if required:
- Form 2220.
- Form 3468.
- Form 4797.
- Form 5471.
Nebraska
- Federal return and supporting schedules.
- At a minimum:
- A copy of the 1st 5 pages.
- Schedule D.
- Form 4797.
- Supporting schedules of Form 1120.
- If a consolidated federal return is filed, attach a copy of the consolidating schedules or workpapers for:
- Income and expenses.
- Cost of Goods Sold.
- Balance sheets.
- Form 851.
- Copies of schedules and other information, which support the numbers reported on Nebraska return.
- Form 7004.
- Form 2220.
- Form 1118, Parts A, and B.
- A proforma federal return is not acceptable.
- We supply all federal attachments required as of 2017 release.
New Hampshire
- Attach pages 1–5 of the federal return. Include all relevant schedules supporting the reported amounts.
New Jersey
- No federal attachments required.
- User can copy any federal form, attach it to the NJ return, and mail it to the state.
- If the taxpayer files federal Schedule M-3, file Schedule C. Attach federal M-3 to the NJ CBT-100 return.
- If the taxpayer is in a consolidated filing, federal Schedule M-3 must use a separate-entity basis.
- A corporation in a consolidated federal return must complete all schedules separately. Attach Form 851 filed with federal Form 1120.
New Mexico
- Federal return, Pages 1-5.
- Corporations filing under separate corporate entity or combined filing methods must attach simulated/proforma Form 1120, Pages 1-5.
New York
- Complete federal form, including statements and schedules.
- Form CT-3.
- Form CT-4, simplified form.
- Attach the following if you are in a federal consolidated group. The state group must match or be included in that group.
- Federal consolidated return and consolidating workpapers.
- Forms 8886 if Form DTF-686 is included in the return.
- If the federal return is part of a consolidation:
- Proforma federal return.
New York City
- Complete federal form, including statements and schedules.
North Carolina
- Corporations filing federal Schedule M-3 must attach it to the North Carolina corporate income tax return.
- Filers of a consolidated group must attach a separate copy of the proforma federal return.
- Entire return must be made available to NC DOR upon request.
North Dakota
- Complete federal form, including statements and schedules.
- Form 7004, if required, must be attached.
Ohio
- Attach the federal extension or provide its confirmation number. This gives an Ohio extension if the federal due date is later.
- Also check the federal extension field on IT 1140 or IT 4708.
Ohio Cities: CCA
- Complete federal form, including statements and schedules.
Ohio Cities: Cincinnati
- Complete federal form, including statements and schedules.
Ohio Cities: Columbus
- Form 1120, Pages 1-5.
- Form 1120S, Pages 1-4.
- Schedule K-1, all.
Ohio Cities: RITA
- Complete federal form, including statements and schedules.
Oklahoma
- Complete federal form, including statements and schedules.
- Special instructions regarding OK Form 512, Page 4: instructions state to complete Page 4 or attach a copy of federal Form 1120, Schedules L, M-1, and M-2.
- Corporations exempt from federal Schedules L, M-1, and M-2 must still complete Oklahoma Form 512, Page 4.
- Corporations completing Schedule M-3 must complete Oklahoma Schedule M-1 or include a copy of federal Schedule M-3.
Oregon
- Complete federal form, including statements and schedules.
- Form 7004.
- Oregon Form 20-INS doesn’t require a federal copy attachment.
Oregon Cities/Counties: Portland
- No federal attachments required.
Pennsylvania
- Complete federal form, including statements and schedules.
- Corporations must attach a copy of federal return, such as Forms 1120, 1120S, 1065, and so forth.
- If included in a consolidated federal report, you must file:
- Income statement reflecting taxable income that would have been listed on a separate federal return.
- Provide a balance sheet showing the corporation's financial position at the beginning and end of the taxable year.
- Schedules on Pages 2, 3, 4, and 5 of Form 1120 as they would appear for a separate report.
Pennsylvania Cities: Philadelphia
- No federal attachments required.
Rhode Island
- Corporations must attach all required federal Form 1120 schedules. Attach them to the Rhode Island business corporation tax return.
- Print capability has been added for foreign corporations.
South Carolina
- Complete federal form, including statements and schedules.
- We supply all federal attachments required as of 2017 release.
Tennessee
- No attachments are required. However, the commissioner may require federal tax forms for the same tax year.
Texas
- No federal attachments required.
Utah
- Form 1120, Pages 1-5.
- Schedule M-3 and IRS Form 1125-A, if required.
- Include other detail schedules only when the Tax Commission specifically requires them. The Audit Division may request them later.
Vermont: C Corp
- Form 1120, Pages 1-5, or other return filed.
- File one form if the consolidated group is the same as the Vermont unitary group. Otherwise, file one form for each separate member.
- If the consolidated/combined group is different from the federal group, this will be a proforma return.
- Form 4562 as filed and proforma if any members of the group have taken “bonus” depreciation.
- Copies of federal statements regarding other income and deductions, net operating loss, and taxes and licenses.
Vermont: S Corp
- Form BI-471.
- The 1st 5 pages of the federal income tax return, 1120S.
- All supporting Vermont schedules and statements.
Virginia
- A copy of the complete federal return as required is attached automatically in the XML file.
West Virginia
- Form 1120, Pages 1-5, signed.
- If you attach a proforma federal income tax return, the following consolidated return data is also required:
- Include Pages 1–5 of the consolidated federal return and schedules showing income, balance sheet, eliminations, and adjustments.
- Federal Form 851.
- Include a signed statement explaining any differences between the federal consolidated filing and the West Virginia filing. The statement should compare the income statement and balance sheet reported for each.
- Schedule M-3.
- Federal Form 1118.
- We supply some of the federal attachments required.
Wisconsin
- All corporations filing Form 4, 5, or 5S must include a complete copy of their federal income tax return. They must also include all supporting schedules.
- If the corporation files separately for Wisconsin purposes, it may still be included in a federal consolidated return. In that case, you must provide additional information.
- Provide either:
- a breakdown of the federal consolidated return amounts by company; or
- a copy of the pro forma federal return for each corporation in the consolidated group.
- Form 851.
- Form 8886.
- Schedule UTP.
