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)This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form. Report and pay FUTA tax if the corporation either: If you are an employer, you must file a quarterly Form 941 to report. Domestic corporations must file Form. 1120, or, if they qualify, Form 1120-A, unless they are required to file a special return (see Special Returns for Certain. File your Annual Report or an Amended Annual Report using a credit card. Updates will post within minutes of filing!