Form Schedule O Schedule O Consent Plan and Apportionment Schfor a Controlled Group

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE O (FORM 1120) PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄ 2 ”), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216 mm (81⁄ 2 ”) x 279 mm (11”)
PERFORATE: (NONE)

PRINTS: FACE ONLY
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

SCHEDULE O
(Form 1120)
(Rev. December 2008)
Department of the Treasury
Internal Revenue Service

©

Action

Date

Signature

O.K. to print
Revised proofs
requested

Consent Plan and Apportionment Schedule
for a Controlled Group

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OMB No. 1545-0123

Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC.
© See separate instructions.

Name

Employer identification number

Part I

Apportionment Plan Information

1 Type of controlled group:
a
Parent-subsidiary group
b
Brother-sister group
c
Combined group
d
Life insurance companies only

2 This corporation has been a member of this group:
a
For the entire year.
From
, 20
, until
b

, 20

.

3 This corporation consents and represents to:
a
Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for
the current tax year which ends on
, 20
, and for all succeeding tax years.
b
Amend the current apportionment plan. All the other members of this group are currently amending a previously
adopted plan, which was in effect for the tax year ending
, 20
, and for all succeeding tax
years.
c

Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not
adopting an apportionment plan.
Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting
an apportionment plan effective for the current tax year which ends on
, 20
, and for all
succeeding tax years.

d

4

If you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s
apportionment plan (see instructions).
a
No apportionment plan is in effect and none is being adopted.
b
An apportionment plan is already in effect. It was adopted for the tax year ending
, 20
, and
for all succeeding tax years.

5

If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date
(including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations
from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency? See
instructions.

a
(i)
(ii)

b

Yes.
The statute of limitations for this year will expire on
, 20
.
, 20
, this corporation entered into an agreement with the
Internal Revenue Service to extend the statute of limitations for purposes of assessment until
, 20
.
No. The members may not adopt or amend an apportionment plan.

6 Elections under section 1561. See instructions.
a
The corporation will determine its tax liability by applying the maximum tax rate under section 11 to the entire
amount of its taxable income.
b
The corporation and the other members of the group elect the FIFO method (rather than defaulting to the
proportionate method) for allocating the group’s section 11(b)(1) additional tax.
For Privacy Act and Paperwork Reduction Act Notice,
see Instructions for Form 1120.

Cat. No. 48100N

Schedule O (Form 1120) (Rev. 12-2008)

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Schedule O (Form 1120) (Rev. 12-2008)

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Schedule O (FORM 1120) PAGE 2 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

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Page

2

Taxable Income Apportionment (See instructions)
Part II
Caution: Each total in Part II, column (g) for each component member must agree with Form 1120, page 1, line 30 or the comparable line of such member’s
tax return.
Taxable Income Amount Allocated to
Each Bracket

(a)
Group member’s name and
employer identification number
1
2
3
4
5
6

(b)
Tax year end
(Yr-Mo)

(c)
15%

(d)
25%

(e)
34%

(f)
35%

(g)
Total (add columns
(c) through (f))

7
8
9
10

Total
Schedule O (Form 1120) (Rev. 12-2008)

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TLS, have you
transmitted all R
text files for this
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Date

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Schedule O (FORM 1120) PAGE 3 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule O (Form 1120) (Rev. 12-2008)

Part III

Page

3

Income Tax Apportionment (See instructions)

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Income Tax Apportionment

(a)
Group member’s name

1
2
3
4
5
6
7
8

(b)
15%

(c)
25%

(d)
34%

(e)
35%

(f)
5%

(g)
3%

(h)
Total income tax
(combine lines
(b) through (g))

9
10

Total
Schedule O (Form 1120) (Rev. 12-2008)

4
TLS, have you
transmitted all R
text files for this
cycle update?

Date

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Schedule O (FORM 1120) PAGE 4 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule O (Form 1120) (Rev. 12-2008)

Part IV

Page

4

Other Apportionments (See instructions)
Other Apportionments
(a)
Group member’s name

1
2
3
4
5
6
7
8
9

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(b) Accumulated
earnings credit

(c) AMT
exemption
amount

(d) Phaseout of
AMT exemption
amount

(e) Penalty for failure
to pay estimated tax

(f)
Other

10

Total
Schedule O (Form 1120) (Rev. 12-2008)