G4: Instructions for Form 1120-C (2025), U.S. Income Tax Return for Cooperative Associations
Internal Revenue Service
- Tier: primary; type: federal
- Last opened and confirmed: October 15, 2026
- https://www.irs.gov/instructions/i1120c
Read the Purpose, Who Must File, When To File and Item C sections only.
Cited by
- Does a cooperative need an EIN?
- Is a Minnesota 308B cooperative a nonprofit?
- Is a Minnesota cooperative tax-exempt?
- Keep your cooperative in good standing each year
- Understand cooperative tax basics
- Form a Minnesota cooperative under Chapter 308B
- Allocate patronage and make distributions
- Organize a producer or marketing cooperative under chapter 308B