Vista California online Form 1120 (Schedule G) 2011-2025

Vista California online Form 1120 (Schedule G): What You Should Know

Sep 10, 2025 — Use Schedule G (Form 1120) to provide information applicable to certain entities, individuals and estates that own, directly, 20% or more, or (the IRS is still working on “how to” the definition of “shareholders”) who have more than 20% ownership in a corporation, who own, directly, the majority of, or control an institution, an entity, an individual or corporation, if the entity, individual or corporation (1) has the same voting stock in the same corporation (2) has the same voting stock of another corporation owned directly by another (3) either directly or by proxy, or through entities or intermediaries (4) has an ownership interest in or has received a benefit from a fund, trust, partnership, or the like (5) is a domestic corporation, a foreign corporation, or an individual, estate or trust that is a domestic corporation (6) has an ownership interest in or has received a benefit from a fund, trust, partnership, or the like and, based on the results of the tax audit to which they are subject, is not subject to an examination under Section 404 of the Internal Revenue Code. The document that should be mailed as part of the Form 1120 is Form 1120 (Schedule G). The IRS has confirmed in the last few years that you must file Form 1120 (Schedule G) if you plan to claim a deduction in connection with an income or loss from a foreign source. See the related blog post, The Internal Revenue Code's Foreign Source Deductions, 2018.

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