Where to file your taxes for Form 1120-S ; A foreign country or U.S. possession. Corporations file Schedule M-3 (Form 1120) to answer questions about their financial statements and reconcile financial statement net income (loss)General Instructions. If you will conduct business under a name other than your legal name, you will need to file a Fictitious Business Name Statement with the County Clerk's Office. If you are claiming funds, please complete the following: Fill out both the Claim Affirmation Form and Claim for Money Held Form.