SCHEDULE O
(Form 1120)
(Rev. December 2018)
Department of the Treasury
Internal Revenue Service
Consent Plan and Apportionment Schedule
for a Controlled Group
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC.
Go to www.irs.gov/Form1120 for instructions and the latest information.
OMB No. 1545-0123
Name Employer identification number
Part I Apportionment Plan Information
1 Type of controlled group:
a
Parent–subsidiary group
b
Brother–sister group
c
Combined group
d
Life insurance companies only
2 This corporation has been a member of this group:
a For the entire year.
b
From , 20 , until , 20
.
3 This corporation consents and represents to:
a
Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the
current tax year which ends on , 20
, and for all succeeding tax years.
b
Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted
plan, which was in effect for the tax year ending , 20
, and for all succeeding tax years.
c
Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting
an apportionment plan.
d
Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an
apportionment plan effective for the current tax year which ends on , 20
, and for all
succeeding tax years.
4
If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment
plan was:
a
Elected by the component members of the group.
b
Required for the component members of the group.
5
If you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s apportionment
plan (see instructions).
a
No apportionment plan is in effect and none is being adopted.
b
An apportionment plan is already in effect. It was adopted for the tax year ending
, 20
, and for
all succeeding tax years.
6
If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date
(including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations
from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency?
See instructions.
a
Yes.
(i)
The statute of limitations for this year will expire on
, 20
.
(ii)
On
, 20
, this corporation entered into an agreement with the Internal Revenue Service to
extend the statute of limitations for purposes of assessment until
, 20
.
b No. The members may not adopt or amend an apportionment plan.
7
If the corporation has a short tax year that does not include December 31, check the box. See instructions.
For Paperwork Reduction Act Notice, see Instructions for Form 1120.
Cat. No. 48100N Schedule O (Form 1120) (Rev. 12-2018)
Schedule O (Form 1120) (Rev. 12-2018)
Page 2
Part II Apportionment (See instructions)
(a)
Group member’s name and
employer identification number
(b)
Tax year end
(Yr-Mo)
Apportionment
(c)
Accumulated earnings
credit
(d)
Penalty for failure to
pay estimated tax
(e)
Other
1
2
3
4
5
6
7
8
9
10
Total
Schedule O (Form 1120) (Rev. 12-2018)
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