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About Form 1120-ND

Form 1120-ND is a tax form used to file the income tax return of a foreign-backed U.S. corporation that is not engaged in the active conduct of a trade or business in the United States. "ND" stands for "non-dividend" distribution. This means that the corporation is not expected to distribute any dividend. This form must be filed by any foreign-owned U.S. corporation that has no income or is exempt from taxation under sections 115, 501(c), (d), or (e), and 524 of the Internal Revenue Code of 1986. Additionally, corporations that do not engage in any trade or business activities in the United States, except for holding investment property, are also required to file Form 1120-ND.

What Is Form 1120-ND?

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How to fill out a 1120 Nd?

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