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Form 1120-F must be filed in a timely, true, and accurate manner in order for a foreign corporation to be granted deductions and credits against its income. For 2019 IA 1120F General Instructions. Who Must File. Corporations doing business in Iowa as financial institutions must file an IA 1120F Franchise Return. 2016 Instructions for Form 1120-F (U.S. Income. Tax Return of a Foreign Corporation), at 3 and 4. 15. The extension is obtained by filing Form 7004. ( Download Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation (Inst 1120-F) – Internal Revenue Service (IRS) (United States of Foreign corporations should file IRS form 1120-F to report their U.S. income, gains, losses, deductions, credits, and to figure their U.S. income tax liability Use Form 1120-F to report the income, gains, losses, deductions, credits, and to figure the U.S. income tax liability of a foreign corporation. Also, use Form. For Paperwork Reduction Act Notice, see separate instructions. Form 1120F-CM (2020). EDED. Commonwealth of the. Northern Mariana Islands.The IRS instructions state that the average time to prepare this form is 77.5 hours. That doesn't include the time required to learn about the law or to