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 (Form 1120, 1120S or 1120F) as filed with the IRS, with the necessary 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, a copy of the consolidated federal return in which the taxpayer was included must be submitted.
- Affiliated taxpayers electing to file an Alaska consolidated return must include a complete copy of each federal income tax return of those corporations filing 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:
- A copy of Pages 1 through 5 of federal Forms 1120, 1120S, 1120F, along with copies of the schedules and attachments filed in response to questions 3 and 5 of Form 1120, Schedule K.
- Schedule D and supporting schedules.
- If credits are claimed on the Alaska return, copies of Form 3800, along with supporting federal forms and schedules for each credit reported on Form 3800.
- 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. The schedules must show the separate taxable incomes for each member of the federal consolidated group with the consolidating eliminations and adjustments made to arrive at 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, they must submit a copy of their IRC 965 Transition Tax Statement with their Colorado income tax 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 member of an affiliated group must also attach a spreadsheet of all items of income and deduction reconciling the separate items of each member corporation 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 Form 4562, Schedule M-3, Form 4797, Schedule D, and any other forms or schedules necessary to process the return.
- 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 Form 3115 is being filed with the IRS, attach a copy to the 1st Hawaii return affected by the change.
- For taxpayers claiming federal “bonus” depreciation, attach a federal Form 4562 for Hawaii tax purposes.
- If the corporation used the look-back method under section 460(b)(2) for certain long-term contracts and an amount is due, attach federal Form 8697.
Idaho
- Idaho returns included in the Federal/State Electronic Filing (MeF) Program will be transmitted to the IRS Service Center along with the federal return.
- All Idaho returns must include a complete copy of the federal return to include all PDF attachments, forms, and schedules.
- Once the IRS has notified the Electronic Return Originator (ERO) of successful submission, 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.
- Or, if Form 1120 is not filed, attach copies of the income statement, cost of goods sold schedule, and balance sheet of the federal form filed.
- Or, if the corporation is not required to submit a balance sheet for federal income tax purposes, attach the balance sheet prepared on a consistent basis from the books and records of the corporation.
- 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 included in a consolidated filing for federal income tax purposes must file separate returns for Maryland purposes and attach a copy of Pages 1-5 of the consolidated federal return to each Maryland filing.
- The filing should also include a copy of the columnar schedules of income/expenses or balance sheet items required for the federal filing that reconcile the separate items of each member corporation to the consolidated totals.
Massachusetts
- No federal attachments required.
- Corporations must make an exact copy of the federal form, including any required schedules, forms, and any other documentation required to substantiate entries made on the state return, available to the Department of Revenue upon request.
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 return filers, who must include consolidated federal Form 1120, Schedule J, Form 8886, and an income statement or summary of profit companies.
- 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 federal consolidated group or combined reporting group must attach Pages 1-5 of the ultimate parent company's consolidated federal 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
- Pages 1 through 5 of the federal return, including all relevant schedules supporting the amounts reported on the federal return, should be attached.
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, Schedule C must be filed, and a copy of federal M-3 must be attached to the NJ CBT-100 return.
- If the taxpayer is part of a consolidated filing, then federal Schedule M-3 must be on a separate entity basis.
- A corporation included in a consolidated federal income tax return must complete all schedules on its own separate basis and attach a copy of Form 851, filed with Form 1120 for federal income tax purposes.
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.
- Members of a federal affiliated group that files a consolidated return, where the state combined group is the same as the federal group, or all members of the state group are included in a larger federal group filing the consolidated return, must attach:
- 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 a copy of the completed schedule 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 a paper copy of the federal extension or provide the federal confirmation number if the federal extension was filed electronically to receive an Ohio extension to the federal extension due date if that date is beyond the unextended Ohio due date for either Form IT 1140 or Form IT 4708.
- 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 that are not required to complete federal Form 1120, Schedules L, M-1, and M-2 are still required to complete Oklahoma Form 512, Page 4 — Balance Sheets, Reconciliation of Income per Books with Income per Return, OK M-1, and Analysis of Unappropriated Return Earnings per Books, OK M-2.
- Corporations that are not required to complete federal Form 1120, Schedule M-1 due to the requirement to complete Schedule M-3 must either complete the Oklahoma Schedule M-1, or enclose 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.
- A balance sheet reflecting the financial position of the corporation at the beginning and end of the taxable year as would have been listed on a separate federal return.
- 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 schedules from federal Form 1120 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 required, but at the commissioner's discretion, any taxpayer might be required to file a copy of the federal tax forms for the same tax year with its Tennessee franchise/excise tax return.
Texas
- No federal attachments required.
Utah
- Form 1120, Pages 1-5.
- Schedule M-3 and IRS Form 1125-A, if required.
- Other detail schedules are not required to be included unless otherwise specified by the Tax Commission, but they can be requested by the Audit Division later.
Vermont: C Corp
- Form 1120, Pages 1-5, or other return filed.
- One form is required if the consolidated group is the same as the Vermont unitary group, or one for each separate member if the affiliates are not part of the same federal consolidated group.
- 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
- The 2012-2014 Appropriations Act requires corporations subject to the income tax filing requirements for Virginia Form 500 to file their returns and make their payments electronically beginning 1/1/2013.
- 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:
- Pages 1 through 5 of the consolidated federal return plus supporting schedules showing the consolidation of the income statement, balance sheet, eliminations, and adjustments.
- Federal Form 851.
- Signed statement explaining the differences, if any, between the income statement and balance sheet reported for federal consolidated filing and that reported for West Virginia purposes.
- Schedule M-3, when applicable.
- Federal Form 1118, when applicable.
- We supply some of the federal attachments required.
Wisconsin
- All corporations filing Forms 4, 5, or 5S must include a complete copy of their federal income tax return, including all supporting schedules.
- If the corporation is filing as a separate entity for Wisconsin purposes but is included in a consolidated return for federal purposes, you must also provide either a breakdown of the federal consolidated return amounts by company or a copy of the proforma federal return for each corporation in the consolidated group.
- Form 851.
- Form 8886.
- Schedule UTP.
