Note: The form, instructions, or publication you are looking 

for begins after this coversheet.

Please review the updated information below.

Clarification to the instructions for providing concise descriptions for 

undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III

For tax positions which would otherwise be reported on Forms 8275, Disclosure Statement, or 

8275-R, Regulation Disclosure Statement, the concise description of UTPs in Schedule UTP, 

Part III, should include the information required under those forms.

If you are disclosing a position contrary to a rule (such as a statutory provision or IRS 

revenue ruling) reportable on Form 8275, you must identify the rule by name. See the 

Instructions for Form 8275.

For tax positions reportable on Form 8275-R, enter the full citation for each regulation for 

which you have taken a contrary position. The citation should specify the section number, 

including all designations of smaller units (lettered or numbered subsections, paragraphs, 

subparagraphs, and clauses) to which the contrary position relates. For example, enter 

"1.482-7(d)(1)(iii)" instead of "482 regs" or "1.482-7.”
SCHEDULE UTP 

(Form 1120)

(Rev. December 2019)

Department of the Treasury 

Internal Revenue Service

Uncertain Tax Position Statement

▶ File with Form 1120, 1120-F, 1120-L, or 1120-PC.

▶ Go to www.irs.gov/ScheduleUTP for instructions and the latest information.

OMB No. 1545-0123

Name of entity as shown on page 1 of tax return EIN of entity

This Part I, Schedule UTP (Form 1120) is page of Part I pages.

Part I Uncertain Tax Positions for the Current Tax Year. See instructions for how to complete columns (a) through (g). 

Enter, in Part III, a description for each uncertain tax position (UTP). 

Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a 

tax position is a UTP. See instructions. ▶

(a) 

UTP No.

(b) 

Primary IRC Sections 

(for example, “61,” “108,” “263A”)

Primary IRC Subsections 

(for example, (f)(2)(A)(ii))

(c) 

Timing Codes 

(check if 

Permanent, 

Temporary, or 

both)

(d) 

Pass-Through 

Entity EIN

(e) 

Major Tax 

Position

(f) 

Ranking of 

Tax 

Position

(g) 

Reserved for 

Future Use

 

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

C ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Cat. No. 54658Q Schedule UTP (Form 1120) (Rev. 12-2019)
Schedule UTP (Form 1120) (Rev. 12-2019) Page 2 

Name of entity as shown on page 1 of tax return EIN of entity

This Part II, Schedule UTP (Form 1120) is page of Part II pages.

Part II Uncertain Tax Positions for Prior Tax Years. 

See instructions for how to complete columns (a) through (h). Enter, in Part III, a description for each uncertain tax 

position (UTP). 

Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a 

tax position is a UTP. See instructions. ▶

(a) 

UTP No.

(b) 

Primary IRC Sections 

(for example, “61,” “108,” “263A”)

Primary IRC Subsections 

(for example, (f)(2)(A)(ii))

(c) 

Timing 

Codes 

(check if 

Permanent, 

Temporary, 

or both)

(d) 

Pass-Through 

Entity EIN

(e) 

Major 

Tax 

Position

(f) 

Ranking 

of Tax 

Position

(g) 

Reserved 

for Future 

Use

(h) 

Year of Tax 

Position

 

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

P ( ) ( ) ( )( ) ( ) ( ) ( )( ) ( ) ( ) ( )( ) P T -

Schedule UTP (Form 1120) (Rev. 12-2019)
Schedule UTP (Form 1120) (Rev. 12-2019) Page 3 

Name of entity as shown on page 1 of tax return EIN of entity

This Part III, Schedule UTP (Form 1120) is page of Part III pages.

Part III Concise Descriptions of UTPs. Indicate the corresponding UTP number from Part I, column (a) (for example, C1) or 

Part II, column (a) (for example, P2). Use as many Part III pages as necessary. See instructions.

UTP 

No. Concise Description of Uncertain Tax Position

Schedule UTP (Form 1120) (Rev. 12-2019)