ONESOURCE INCOME TAX

2016 1065/1120 BUSINESS RETURNS FEDERAL

ATTACHMENTS FOR STATES

LAST UPDATED: DECEMBER 28, 2016

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 FEDERAL ATTACHMENTS FOR STATE RETURNS . . . .1

1065 STATE RETURNS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

C O N T E N T S
1120 STATE RETURNS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

I
FEDERAL ATTACHMENTS FOR STATE
RETURNS

States have different requirements for federal returns that must be included with the
state filing.Generally, the requirement is one of the following types:
Complete federal return, including all statements and schedules.
Some forms and schedules.
No attachments.
The following tables indicate the requirements for each of the state jurisdictions.

1065 STATE RETURNS

1065 STATE RETURNS

Shown below in the second column are the federal forms and schedules that are
required by various state jurisdictions.

1065 FEDERAL ATTACHMENTS REQUIRED

STATE BY THE STATE JURISDICTIONS
OR CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
A complete copy of federal Form 1065 including all federal K-1s, statements, and attachments.
AL Voluminous schedules may be omitted; however, a list of all omitted schedules must be
attached and provided, if requested.

AK Some forms and schedules are required - Federal Form 1065, pages 1-5

Complete Form 1065 federal return required, including statements and schedules. The
Arkansas Department of Revenue must have the corresponding federal return included in the
AR
submission. The IRS may not require some W-2s and/or 1099s, forms, or schedules, however
Arkansas may require them to be included in the submission.

AZ Complete Form 1065 federal return required, including statements and schedules.

CA Complete Form 1065 federal return required, including statements and schedules.

CO No attachments required.

Some forms and schedules are required - Form 1065, pages 1-5, without Schedule K-1s.
Taxpayers completing Form CT-1065/CT-1120SI - Connecticut Composite Income Tax Return,
CT
are now required to attach copies of federal Form 1065 - U.S. Return of Partnership Income to
their paper filed returns only. Do not attach copies of Schedule K-1s.
Complete Form 1065 federal return required, including statements and schedules - You must
DC also attach a schedule showing the pass-through distribution of income for all members of the
partnership and copies of the completed federal K-1 schedule.

DC UBT No attachments required.

DE Complete Form 1065 federal return required, including statements and schedules.

FL No attachments required.

FL LLC No attachments required.

A complete copy of the federal return and all supporting schedules must be attached to the
GA
Georgia return.

HI No attachments required.

IA Complete Form 1065 federal return required, including statements and schedules

ID Complete Form 1065 federal return required, including statements and schedules.

Some forms and schedules are required - Attach Form 1065 and any forms or schedules
IL specified by the Illinois filing instructions that support your return. For example, if you select the
check box labeled, Attach Federal Sch M-3 in IL-1065, the Schedule M-3 is attached.

IN Some forms and schedules are required - Form 1065, Pages 1-5, and Schedule M-3.

1065 STATE RETURNS 1065 STATE RETURNS

1065 FEDERAL ATTACHMENTS REQUIRED

STATE BY THE STATE JURISDICTIONS
OR CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Some forms and schedules are required - Pages 1-5 Form 1065 and schedules to support
KS
modifications on Page 1 of Form K-120S.

KY Complete Form 1065 federal return required, including statements and schedules.

KY-Fayette
Complete Form 1065 federal return required, including statements and schedules.
County
KY-Lexington-
Fayette Urban Complete Form 1065 federal return required, including statements and schedules.
County
KY-
Some forms and schedules are required - Pages 1-5 of Form 1065.
Louisville

LA No attachments required.

MA No attachments required.

No federal attachments required. Note that Maryland Schedules K-1 must be attached when the
PTE is the recipient of a credit for which the PTE must account (e.g. the PTE was a nonresident
MD entity and had taxes paid on its behalf; or was a member of another PTE which was entitled to
pass on a tax credit to its members). This includes all Form 510, Schedules B, any Schedule K-
1s showing credits earned by PTE.

ME Some forms and schedules are required - Pages 1-5 of Form 1065.

MI Some forms and schedules are required - Pages 1-5 of Form 1065.

MI-Detroit Complete Form 1065 federal return required, including statements and schedules.

MI- MI CF-1065 Common Form [replaces MI-Grand Rapids, MI-Muskegon, MI-Muskegon Heights,
Cities and MI-Pontiac]

MN Complete Form 1065 federal return required, including statements and schedules.

If you select No on both questions 1 and 2 on Form MO-1065, attach a copy of federal Form
1065 and all its schedules, including Schedule K-1.
MO
If you select Yes on question 2, Form MO-1065, attach a copy of federal Form 1065 and all its
schedules, including Schedule K-1.
MO-
Some forms and schedules are required - Include Schedule K-1s only.
Kansas City

MO-St. Louis Some forms and schedules are required - Include Schedule A and Schedule K.

MS Complete Form 1065 federal return required, including statements and schedules.

1065 STATE RETURNS 1065 STATE RETURNS

1065 FEDERAL ATTACHMENTS REQUIRED

STATE BY THE STATE JURISDICTIONS
OR CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
If the partnership is filing a return on paper, please assemble the return, without using staples,
according to the following list. Include all Form(s) 1099:
1 - Payment with voucher (if applicable)
2 - Form(s) 1099
3 - Form PR-1
MT
4 - Supporting Montana schedules (Including K-1s)
5 - Copy of federal return
6 - Copy of federal schedules (Including K-1s)
7 - Copy of other state return(s)*
*Include a copy of the return(s) from another state if the partnership is a multistate partnership.
Do not attach a copy of the federal Form 1065 or copies of K-1s to Form D-403. If copies are
NC
needed, the state Department of Revenue will request them at a later date.

ND Some forms and schedules are required - Complete Form 1065, Pages 1-5, and Schedule K-1s.

Complete copy of Form 1065 federal return required, including statements and schedules,
NE including Schedule K-1s. If more than 50 federal Schedule K-1s, submit on CD-R media rather
than on paper

NH Complete Form 1065 federal return required, including statements and schedules.

Some forms and schedules are required - Pages 1-5 of the federal Form 1065, federal Form
NJ 8825, federal Schedule D, and any federal extension request forms filed. Note that the
attachments are for printed forms, and not for returns submitted electronically.

NM Some forms and schedules are required - Only pages 1-5 of the federal Form 1065 is required.

NY Complete Form 1065 federal return required, including statements and schedules.

NY-
Complete Form 1065 federal return required, including statements and schedules
NY City

OH Some forms and schedules are required - Include Schedule K-1s only.

OH-CCA Complete Form 1065 federal return required, including statements and schedules.

OH-
Complete Form 1065 federal return required, including statements and schedules.
Cincinnati
OH-
Some forms and schedules are required; Form 1065, Page 1-5, and all Schedule K-1s.
Columbus

OH-RITA Complete Form 1065 federal return required, including statements and schedules.

OK Complete Form 1065 federal return required, including statements and schedules.

Complete Form 1065 federal return required, including statements and schedules. - A copy of
federal Form 1065 - U.S. Return of Partnership Income, or Form 1065-B - U.S. Return of
OR
Income for Electing Large Partnerships. Include all pages and supporting schedules (for
example, Schedule M-3).

PA Complete Form 1065 federal return required, including statements and schedules.

1065 STATE RETURNS 1065 STATE RETURNS

1065 FEDERAL ATTACHMENTS REQUIRED

STATE BY THE STATE JURISDICTIONS
OR CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
PA- Do not staple, fold, or submit photocopies of the tax return. Do not submit copies of Federal
Philadelphia Returns. File only required schedules.

RI Complete Form 1065 federal return required, including statements and schedules.

SC Complete Form 1065 federal return required, including statements and schedules.

TN No attachments required.

TX No attachments required.

UT No attachments required.

VA Complete Form 1065 federal return required, including statements and schedules

Some forms and schedules are required - Send Form BI-471, the first 5 pages of the federal
VT
Form 1065 return, and all supporting VT schedules and statements.

WI Complete Form 1065 federal return required, including statements and schedules

WV Complete Form 1065 federal return required, including statements and schedules.

5
1120 STATE RETURNS

1120 STATE RETURNS

Shown below in the second column are the federal forms and schedules that are
required by various state jurisdictions.

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Complete federal corporate return 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 and so forth, 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
AK 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 applicable.
Form 7004, if applicable.
If a consolidated federal return is filed, then 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 electronically filed).
Signed copy of the appropriate federal return (Form 1120, 1120A, 1120F, etc.) as filed with the
IRS, with the necessary supporting schedules, forms, and statements (Schedule D, Schedule
AL
UTP, Form 8886, Form 4797, balance sheet, supporting statements for other income and other
deductions). See form instructions for specific requirements by Alabama return type.
Complete federal corporate return required, including statements and schedules - Attach the
AR completed copy of federal return (Forms 1120, 1120S or other form) including all schedules and
documents.
Attach a copy of the completed federal corporate income tax return to the Arizona return. Please
include the consolidated Schedule M-3. The detail of Schedule M-3 can be omitted. Instead,
AZ
substitute a statement that indicates the detail schedules are available upon request. A similar
statement may be substituted for Form 5471.

CA Complete federal corporate return required, including statements and schedules.

CO No attachments required

CT Complete federal corporate return required, including statements and schedules.

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1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Some forms and schedules are required. If applicable, attach federal Form 4562, Schedule M-3,
DC
Form 4797, Schedule D, and any other forms or schedules necessary to process the return.
Complete federal corporate return required, including statements and schedules - Attach a
completed copy of 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
DE
the separate items of each member corporation to the consolidated totals. Also, if applicable,
attach Form 1118, Form 5884 (Jobs Credit), and a copy of federal Form 1139 to any Claim for
Refund of Delaware corporation income taxes.
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 Internal
FL Revenue Service (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, 1125-A, Form 4626, and
Schedule D are included, if applicable.
Complete federal corporate return required, including statements and schedules. Attach federal
GA
form (1120, 1120S, and so forth) and supporting forms and schedules including Form 4562.
No attachments required - However, if Form 3115 is being filed with the Internal Revenue
Service, attach a copy to the first Hawaii return affected by the change. Additionally, for
HI
taxpayers claiming federal bonus depreciation, attach a federal Form 4562 for Hawaii tax
purposes to the Hawaii return.
Complete federal corporate return required, including statements and schedules - Corporations
must file a complete copy of federal Form 1120, as filed with the IRS with the state return. For
consolidated returns, if filing Status 2 (Separate Iowa or Consolidated federal return) or Status 3
IA
(Consolidated Iowa and federal return), corporations must attach Pages 1-5 of the Consolidated
federal return, and must complete all lines on Schedule H (Computation of Federal Refund/
Deduction).

ID Complete federal corporate return required, including statements and schedules

Some forms and schedules are required - Attach a copy of federal Form 1120, Pages 1-5, and
IL
Schedules L, M-1, M-2, and M-3, if applicable. Certain exceptions may apply.
Some forms and schedules are required - Attach copies of Pages 1-5 of federal Form 1120,
IN
Schedule M-3, and any extension form, or proforma form.
Some forms and schedules are required - Attach Pages 1-5 of the federal Form 1120 and any
attachments and schedules to support any Kansas modifications claimed on Page 1, Form K-
120, and federal Forms 851, 1118, and 5471, as applicable. If the return is a consolidated return,
KS
you must enclose a company-by-company spreadsheet of income and expense to total the
consolidated federal taxable income, and a company-by-company spreadsheet of the
consolidated balance sheet that includes Schedules M-1 and M-2.

8
1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Some forms and schedules are required - Corporations must file certain pages and specified
schedules of Form 1120 that includes:
Page 1, if Form 1120 or a copy of the income statement of the federal form filed
Page 2 of Form 1120 or copy of the cost of goods sold schedule, if Form 1120 is not filed
Page 5 of Form 1120
Schedule L
a Balance Sheet, or the balance sheet portion of the federal form that is filed.
If the corporation is NOT required to submit a balance sheet for federal income tax purposes,
KY attach:
the balance sheet prepared on a consistent basis from the books and records of the
corporation
Form 851- Affiliations Schedule
Form 4797 - Sales of Business Property
Schedule D - Capital Gains and Losses
Form 5884 - Work Opportunity Credit and schedules for items on Form 1120
Schedule L with state attached schedule
Form 3800 is included, if applicable.
KY- Complete federal corporate return required, including statements and schedules - We supply
Bowling Green none of the federal attachments required.
KY-Lexington-
Complete federal corporate return required, including statements and schedules - We supply
Fayette Urban
some of the federal attachments required.
County
Some forms and schedules are required - Form 1120, 1120-S, Pages 1, Page 2 -Schedule of
KY-Louisville
Other Deductions, and rental schedules (Form 8825 and supporting schedules).

LA No attachments required

No attachments required - No required attachments, but corporations must make an exact copy
of the federal form, including applicable schedules, forms, and any other documentation
MA
required to substantiate entries made on the state return available to the Department of
Revenue upon request.
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
MD
consolidated federal return to each Maryland filing, which should also include a copy of the
columnar schedules of income/expenses of balance sheet items, required for the federal filing
that reconcile the separate items of each member corporation to the consolidated totals.
Some forms and schedules are required - Maine requires C Corporations to attach the 1120
federal return, Pages 1-5, Schedule M-3, Schedule D, Form 4562, Form 4626, and Form 4797
to the state return. S Corporations must attach Form 1120S, Pages 1-4, Schedule D, Form
ME
4562, and Form 4797. Form 1120, pages 1 through 5, If the corporation is a member of a federal
consolidation, the federal return, the Consolidated Form 1120, pages 1 through 5, must be
provided.
Some forms and schedules are required - Corporations must attach Form 1120, Pages 1-5,
MI Schedule D, Form 851, Form 4562, and Form 4797. If the filing is part of a consolidated federal
return, attach a proforma return or a consolidation schedule.
MI-Battle
Complete federal corporate return required, including statements and schedules
Creek

9
1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
A copy of the Federal 1120 or 1120S, including Schedule K-1, must be attached to support the
MI-Detroit
amount on Line 1a.

MI-Flint Some forms and schedules are required - Forms 1120, 1120S, and Schedule K.-1s.

MI-
Some forms and schedules are required - Forms 1120 or 1120S and Schedule K-1s.
Grand Rapids
Complete federal corporate return required, including statements and schedules. - Also, attach
any additional information requested, and a copy of all returns filed with the IRS for the tax year,
MN
including 1120-FSCs. Be sure to include copies of all supporting schedules, except for Forms
1118, 1122, 3115, 5471, 5472, and 5713.
Some forms and schedules are required - Corporations must attach a copy of the federal Form
1120, Pages 1-5 (or Pages 1-4 for S Corporations) and Schedule M-3. S Corporations must also
MO attach all Schedule K-1s and Form 8886. We do not 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.
Some forms and schedules are required - The city requires a federal tax return or Schedule K-1
MO-Kansas
to be attached. For 1120 returns, we do not supply attachments. For Form 1120S returns, we
City
provide Schedule K-1 and instructions.
Some forms and schedules are required - The city requires the first page of the applicable
federal tax return, Schedule K Distributive Share Items for 1120S, Form 1125-A Cost of Goods
MO-St. Louis
Sold, and any statements that substantiate the deductions of these forms. The city also requires
Schedules L, M-1, and M-2.
Combined filers must attach the consolidated Federal Form 1120 (pages 1 - 5). Schedule M-3
and a complete proforma federal return. A copy of federal Form 8873, Form 7004, a signed
copy of federal Form 990-T to be attached. Taxpayer's who elect the installment method for
MS
federal income tax purposes should include as a part of their return filing both a federal Form
6252 and a schedule of any differences between the federal and Mississippi amounts. Federal
Form 4562 must be completed twice, and attached immediately after Form 83-122.
Completed copy of federal Form 1120 must be attached. If federal return is voluminous, pages
1-5 of return must be attached along with specified schedules, including copy of Schedule M-3,
Schedule N, and Schedule UTP. Members of federal consolidated group or combined reporting
group must attach copy of pages 1-5 of ultimate parent company's consolidated federal return.
MT
Attach, if applicable: Form 2220 (underpayment of estimated tax by corporations), Form 3468
(investment credit), Form 4797 (sales of business property), Form 5471 (information return of
U.S. persons with respect to certain foreign corporations).
Some forms and schedules are required - 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
NC
consolidated group must attach a separate copy of proforma federal return. The entire return
must be made available to NC DOR upon request.
Complete federal corporate return required, including statements and schedules - Includes a
ND
complete copy of federal income tax return and Form 7004 - Extension of Time to File.
A copy of the federal return and supporting schedules, as filed with the IRS, must be attached to
the return. This includes, at a minimum, a copy of the first five pages, Schedule D, Form 4797,
and other supporting schedules of the Federal Form 1120. If a consolidated federal return is
filed, a copy of the consolidating schedules or workpapers for income and expenses, cost of
NE
goods sold, and balance sheets, as well as the Affiliations Schedule, Form 851, must also be
attached. Provide copies of schedules and other information which support the numbers
reported on the Nebraska return. Also attach federal Forms 7004, 2220 and 1118 (Parts A and
B). A proforma federal return is not acceptable.

10
1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Complete federal corporate return required, including statements and schedules - First 5 pages
NH of federal return, including all relevant schedules supporting amounts reported on the federal
return.
No attachments required - However, the user may copy any federal form, attach it to the NJ
return, and mail to the state. If taxpayer files federal Schedule M-3, Schedule C must be filed,
and a copy of the federal M-3 MUST be attached to the NJ CBT-100 return. If taxpayer is part of
NJ a consolidated filing, then the federal Schedule M-3 must be on a separate entity basis. A
corporation, which is included in a consolidated federal income tax return must complete all
schedules on its own separate basis, and attach a copy of the Affiliations Schedule - Form 851,
which is filed with Form 1120 for federal income tax purposes.
Some forms and schedules are required - Include federal return, Pages 1- 5 only. Corporations
NM filing under separate corporate entity or combined filing methods must attach simulated
(proforma) Form 1120, Pages 1-5.
Complete federal corporate return required, including statements and federal schedules - A
complete copy of federal returns is required for Form CT-3 or Form CT-4 (the 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
NY
larger federal group filing the consolidated return, must attach a copy of the federal consolidated
return and the consolidating workpapers. Federal form(s) 8886 must be attached if Form DTF-
686 is included in the return. If the federal return is part of a consolidation, a proforma federal
return must be attached.
NY-
Complete federal corporate return required, including statements and schedules
NY City
Schedule K-1, Pages 1 and 2, must be provided for all investors in the pass-through entity
unless IT 1140, Schedule E, is completed when filing a pass-through entity return, or IT 4708,
Schedule VI, is completed when filing a composite return.
OH
An Ohio K equivalent is available for 1120S returns along with an Ohio K-1 equivalent for each
shareholder.

OH-CCA Complete federal corporate return required, including statements and schedules.

OH-
Complete federal corporate return required, including statements and schedules.
Cincinnati
OH- Some forms and schedules are required - Form 1120, Pages 1-5; Form 1120S, Pages 1-4 and
Columbus copies of all K-1s.

OH-RITA Complete federal corporate return required, including statements and schedules.

A copy of the federal return as an attachment is required. There are special instructions
regarding OK Form 512, page 4. Instructions state to complete Page 4, or attach a copy of the
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 the Oklahoma
OK 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 the Federal Schedule M-3.
Complete federal corporate return required, including statements and schedules - Include
OR federal Form 7004 - Extension of Time. Oregon Form 20-INS does not require a federal copy
attachment.

11
1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)

OR-Portland No attachments required.

Complete federal corporate return required, including statements and schedules - Corporations
must attach a copy of the federal return (Forms 1120, 1120S, 1065, and so forth). If included in a
consolidated federal report, you must file: Income statement reflecting taxable income that
PA would have been listed on a separate federal return, a balance sheet reflecting financial position
of corporation at the beginning and end of taxable year as would have been listed on a separate
federal return, and schedules on Pages 2, 3, 4, and 5 of Form 1120 as they would appear for a
separate report.
PA-
No attachments required
Philadelphia

Puerto Rico N/A

Some forms and schedules are required - Corporations must attach all required schedules from
RI federal Form 1120 to the Rhode Island business corporation tax return. Print capability has been
added for foreign corporations.
Complete federal corporate return required, including statements and schedules - Corporations
SC must attach a copy of the federal return and all supporting schedules to the South Carolina
return.
No attachments required - At the commissioner's discretion, any taxpayer may be required to file
TN a copy of the federal tax forms filed with the Internal Revenue Service for the same tax year with
its Tennessee franchise/excise tax return.

TX No attachments required.

Some forms and schedules are required - Attach only pages 1 through 5 of your federal
corporation return, plus Schedule M-3 and IRS Form 1125-A, if applicable. Other detail
UT
schedules are not required to be included with the Utah return unless otherwise specified by the
Tax Commission, but they can be requested by the Audit Division at later date.
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,
VA
beginning January 1, 2013. A copy of the complete Federal return as required is attached
automatically in the XML file
Some forms and schedules are required - The first five pages of the federal corporate tax return,
federal Form 4562, as filed, and the proforma, if the company has elected to take special bonus
VT
depreciation {IRC 168(k)}, then attach federal statements regarding other income and
(C Corp)
deductions, net operating losses, and the taxes and licenses copy of the federal extension as
filed, and if granted.
Some forms and schedules are required - The first five pages of the federal corporate tax return
and federal Form 4562 as filed and proformad, if company has elected to take the special
VT
bonus depreciation {IRC 168(k)}. Federal statements regarding other income and deductions,
(S Corp)
net operating losses, as well as taxes and licenses. A copy of the federal extension filed, if
granted.
All corporations filing Forms 4, 5, or 5S must include a complete copy of their federal income tax
return, including all supporting schedules that were submitted to the IRS with the federal return.
If the corporation is a filing as a separate entity for Wisconsin purposes, but is included in a
WI 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. A copy of federal Form 851, Form 8886, and
Schedule UTP should also be attached.

12
1120 STATE RETURNS 1120 STATE RETURNS

1120 FEDERAL ATTACHMENTS REQUIRED

STATE / BY THE STATE JURISDICTIONS
CITY (ALL ARE SUPPORTED IN THE SOFTWARE, UNLESS NOTED BELOW)
Some forms and schedule are required - Attach a copy of pages 1 through 5 of your signed
federal income tax return as filed with the Internal Revenue Service. If you attach a proforma
federal income tax return, the following consolidated return data is also required: a copy of
pages 1 through 5 of the consolidated federal return plus supporting schedules showing the
WV
consolidation of the income statement, balance sheet, eliminations and adjustments; a copy of
federal Form 851; and a 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. Include Schedule M-3 and attach Federal form 1118, when applicable.

13