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Chart 1 - Corporation or S Corporation 

If you are a corporation or an S corporation then you may be liable for...  

Use Form...  

Income Tax 

1120 or 1120-A(corporation)
1120S (S corporation) 

Estimated tax 

1120-W (corporation only) and 8109 

Employment taxes: 

  • Social security and Medicare taxes and income tax withholding  
  • Federal unemployment (FUTA) tax  
  • Depositing employment taxes  
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