Form hub • IRS • Updated 2026
IRS 1120: C-Corp Return & Schedule L Line 15d
Federal corporate return due April 15. Schedule L Line 15d total assets feeds Delaware APV math.
Quick answers
- What is IRS 1120 and when is it due?
- Federal corporate return due April 15. Schedule L Line 15d total assets feeds Delaware APV math. Due: April 15 (extendable to Oct 15).
Key facts
- APV link: APV = Line 15d assets ÷ issued shares × authorized shares.
- Delaware timing: Delaware’s report is due March 1, before the 1120. Use your year-end balance sheet for gross assets.
- Zero-asset year: Report $0 honestly; $400 APV minimum applies.
Deadline
April 15 (extendable to Oct 15) (IRS). Extensions extend filing where offered — never payment.
Full walkthrough
IRS 1120 is covered step by step, with worked examples, in Delaware APV optimization. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS form instructions; related guide on this site