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Instructions for Form 1120-L, , U.S. Life Insurance Company Income Tax Return. Apr. 10, 2009. • 1 like • 902 views. 1. Share. Download Now Download. Political organizations that file federal Form 1120-POL. • S corporations that pay federal income tax on Line 22c of federal Form 1120S. amount on line 28 of the consolidated federal Form 1120. If there are more than three federal consolidated returns, see instructions.Effective for tax years beginning after 2017, P.L.. 115-97 expanded the eligibility of small business taxpayers to use the cash method. See Accounting Methods, All taxpayers, including unitary business groups, must attach a copy of your U.S. Form 1120, Pages 1 through 5, and Schedules L,. M-1, M-2, and M-3 to your MAINE CORPORATE INCOME TAX. 2017 FORM 1120ME. INSTRUCTIONS. NEW Note: The instructions in this booklet for Form 1120ME, lines. 2e, 2j, 4g and Schedule A, Amended consolidated Form 1120-L Amended consolidated Form 1120-PC 23 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is Go to irs.gov/Form1120L for instructions and the latest information. Net capital gain (Schedule D (Form 1120), line 17) . Form 1120-L (2017)