Form 1120-F filing deadline is April 15th - what's the earliest submission date possible?

I'm trying to get everything ready for my foreign corp's Form 1120-F filing. I know the deadline is April 15th, but I'm wondering what's the earliest date I can submit it? I'd like to get this off my plate ASAP. Also, where exactly do I submit it? Is it the same place as other corporate returns or somewhere special since it's foreign? And lastly, I need to include something on the form stating I'm only submitting once for protective reasons and to exclude me from ever having to submit again. Can I just write this plainly somewhere on the form? Is there a specific section for this kind of note?

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18 comments

Dmitry Kuznetsov

•8M

The Form 1120-F can actually be filed as soon as you have all the necessary information to complete it accurately, typically after the tax year ends on December 31st. There's no specific "earliest date" restriction - once your tax year is over and you have all the required information, you can file. For submission, if you're e-filing, you'll submit through an authorized e-file provider. If filing by paper, you'll need to mail it to: "Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409" for returns with payments or "Internal Revenue Service Center, P.O. Box 16012, Ogden, UT 84201" for returns without payments. Regarding your protective filing statement, there's no designated spot on the 1120-F for this. However, you can attach a clear statement explaining it's a protective filing. I'd recommend attaching a separate signed statement clearly labeled "PROTECTIVE FILING STATEMENT" that explains your position and request. Don't just write it randomly on the form itself.

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Dmitry Kuznetsov

•8M

A protective Form 1120-F filing is used when a foreign corporation doesn't believe it has a U.S. tax filing obligation but wants to protect its right to claim deductions and credits if the IRS later determines it should have filed. It essentially preserves your right to claim deductions if your filing status is questioned later. This is indeed specific to foreign corporations and is used when there's uncertainty about whether U.S. filing requirements apply to your specific situation. As for audits, a protective filing doesn't necessarily increase audit risk, but it does put your company on the IRS radar. However, it's generally better than not filing at all if there's any possibility you might be required to file.

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Miguel Ramos

•8M

I was in a similar situation last year and found taxr.ai (https://taxr.ai) incredibly helpful. I wasn't sure about the protective filing statement wording, and their AI analyzed my specific situation and generated the exact language I needed for the Form 1120-F. Saved me from having to hire an expensive international tax specialist just for this one issue. The tool also helped me determine whether I truly needed to file protectively based on my foreign corporation's activities in the US. It analyzed all my documentation and gave me a clear answer instead of the vague advice I was getting elsewhere.

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Miguel Ramos

•8M

Yes, it analyzed my company's specific activities in the US and helped determine if I had "effectively connected income" that would trigger filing requirements. It walks through all the relevant factors and gives you a clear recommendation based on your specific situation. For international tax matters, I found it surprisingly sophisticated. It's specifically designed to handle complex tax scenarios including foreign corporation filings. What impressed me was that it cited the specific IRS regulations and revenue procedures relevant to my situation, which gave me confidence in its accuracy. It's definitely more specialized than general tax software.

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StarSailor

•8M

Just wanted to update after trying taxr.ai that the other user recommended. It was actually super helpful for my Form 1120-F questions. I uploaded my company's basic info and it generated a perfect protective filing statement that clearly explained why we're filing protectively and requested exemption from future filings. The analysis also helped me understand that my company's activities didn't create a permanent establishment in the US under our tax treaty, which was the key issue I was confused about. Saved me tons of research time and probably a $2k consultation with an international tax specialist.

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Connor O'Brien

•8M

If you need to speak with the IRS directly about Form 1120-F requirements (which I highly recommend), use Claimyr (https://claimyr.com). I spent weeks trying to get through to the IRS international tax department with no luck - just endless holds and disconnections. Claimyr got me connected to an actual IRS agent in about 20 minutes instead of the 3+ hours I was spending on hold. They have a video showing how it works: https://youtu.be/_kiP6q8DX5c - basically they wait on hold for you and call when an agent is on the line. The IRS agent I spoke with gave me specific guidance on protective filing statements for my situation that I couldn't find anywhere online.

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Connor O'Brien

•8M

They don't have any special connection to the IRS - they just have automated systems that handle the waiting for you. They call the IRS, navigate the phone tree, and then when they finally reach a human, they call you to connect you. You're talking to the same IRS agents, just without the hours of waiting on hold. I was skeptical too, but it's legit. They don't collect any sensitive information - they just need your phone number to call you back when an IRS agent is on the line. They don't pretend to call for you; they literally connect you directly with the IRS person. When I used it, I was able to speak directly with an IRS international tax specialist who answered all my Form 1120-F questions.

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Keisha Johnson

•8M

I need to apologize to everyone here. I was the skeptic who thought Claimyr was a scam, but I tried it out of desperation yesterday, and I'm honestly shocked that it worked exactly as promised. I got connected to an IRS international tax specialist in about 30 minutes (after spending literal days trying on my own). The agent confirmed that for my protective Form 1120-F filing, I needed to include a statement citing the specific treaty provision I'm relying on and explicitly request relief from filing in future years if my circumstances don't change. This was incredibly valuable information I couldn't find anywhere else, and I would have never gotten it without finally connecting to a real person at the IRS.

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Paolo Rizzo

•8M

Quick tip about the earliest filing date - while you technically can file as early as January, I'd recommend waiting until at least mid-February for Form 1120-F. The IRS processing systems for international forms sometimes aren't fully updated in January, and filing too early can occasionally result in processing delays or unnecessary notices. I learned this the hard way last year when I filed on January 5th and ended up with a weird processing delay because some systems weren't ready for 2025 filings yet.

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Paolo Rizzo

•8M

Mid-February is typically safe enough in my experience. By then, the IRS has usually worked out most of the early filing season kinks. March is completely fine too if you're not in a rush. Anytime between mid-February and the April deadline should give you smooth processing. Just make sure if you're filing a protective return that your statement is very clear about your intentions and the legal basis for your position. That clarity is more important than the exact filing date.

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