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Official form guide
Form 1122: Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Internal Revenue Service Form 1122 is the Authorization and Consent of a subsidiary corporation to be included in a consolidated income tax return, filed by the common parent corporation for each subsidiary that consents for the indicated tax year.
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IRS Form 1122 - Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Internal Revenue Service Form 1122 is the Authorization and Consent of a subsidiary corporation to be included in a consolidated income tax return, filed by the common parent corporation for each subsidiary that consents for the indicated tax year.
Risk Radar
Scan points- 1Submitting an unsigned Form 1122 without keeping the original signed copy can trigger penalties.
- 2Omitting the subsidiary’s employer identification number.
- 3Leaving the tax year fields blank.
- 4Failing to include the parent corporation’s name and EIN.
- 5Not signing the form as a subsidiary officer.
Plain English
Form 1122 lets a subsidiary give its parent permission to put the subsidiary on a combined tax return. The subsidiary signs the form, and the parent attaches it to the group’s consolidated return. It must be the original signed copy unless the parent keeps the signed version on file.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a subsidiary corporation authorizes its parent corporation to include it in a consolidated return for the indicated tax year and each subsequent year.
- Do not use it when the parent corporation does not file a consolidated return or when the subsidiary has already consented in a prior year.
Form selector
Use this form or another form?
Subsidiary consents to be included in the parent’s consolidated return for the first tax year of consent
Authorization is required to attach the subsidiary to the consolidated return
✓ Verify the subsidiary officer’s signature and date
Parent corporation filing a consolidated return must attach Form 1122 for each subsidiary
Attachment satisfies consolidated return regulations
✓ Confirm the form is attached to the consolidated return
Parent corporation submits an unsigned Form 1122 with the consolidated return
Original signed form must be retained in the parent’s records
✓ Ensure the original signed Form 1122 is kept on file
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Tax year indicated
Tax year of subsidiary · Form line for calendar year or tax year beginning/ending
Subsidiary name
Legal name of subsidiary · Name field on form
Subsidiary EIN
Employer identification number · EIN field on form
Parent corporation name
Legal name of parent · Parent name field on form
Signature of subsidiary officer
Signed by authorized officer · Signature line on form
Before you submit
- 1Sign the form as the subsidiary officer under penalties of perjury
- 2Date the signature line
- 3Enter the correct tax year for the subsidiary
- 4Provide the subsidiary’s name and EIN accurately
- 5Provide the parent corporation’s name and EIN accurately
- 6Attach the original signed Form 1122 to the parent corporation
- 7If submitting an unsigned copy, retain the original signed form in records
- 8Ensure the form is attached to the consolidated income tax return for the first year of inclusion
- 9Verify the form includes the subsidiary’s address
- 10Confirm the title of the signing officer is entered
How to file this form
- 1Complete all required fields on Form 1122
- 2Have an authorized subsidiary officer sign and date the form
- 3Submit the original signed Form 1122 to the common parent corporation
- 4Parent corporation attaches Form 1122 to the consolidated income tax return for the first year of inclusion
- 5If an unsigned version is used, parent corporation retains the original signed form in its records
- 6Keep a copy of the signed form for the subsidiary’s records
Known limitations
- 1Form 1122 is not required for subsidiaries that do not consent to be included in a consolidated return
- 2Form 1122 is not used when the parent corporation does not file a consolidated return
- 3Form 1122 is only needed for the first tax year a subsidiary joins the consolidated group
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
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Fillable formOpen in Editor->Form 1122 is revised December 2003 (Rev. 12-2003); the source shows this is the latest edition.
What changed or needs a fresh check
- Edition date — confirm Rev. 12-2003 appears on the form.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm a subsidiary officer signs and dates the form
Quick Facts
Downloads
After you file
- 1Retain the original signed Form 1122 for at least three years
- 2If an unsigned version was filed, keep the signed original in the subsidiary’s records
- 3Confirm the consolidated return includes the attached Form 1122
- 4Monitor for any IRS notice regarding the attachment
- 5If an error is discovered, file a corrected Form 1122 with the parent corporation
Sources
- SRCForm p.1 — revision date shows Rev. December 2003 (Rev. 12-2003)
- SRCForm p.1 — purpose: subsidiary authorizes parent to include it in a consolidated return for the indicated tax year
- SRCForm p.1 — signature line requires subsidiary officer declaration under penalties of perjury
- SRCForm p.1 — submission: original signed Form 1122 must be given to the common parent corporation for the first tax year
- SRCForm p.1 — parent must attach a separate Form 1122 to the consolidated return for each subsidiary’s first year of inclusion
- SRCForm p.1 — if parent submits unsigned Form 1122, it must retain the original signed form in its records
- SRCNot stated in the official source — fee information
- SRCNot stated in the official source — mailing address for submission
Common confusion points
Do I send Form 1122 directly to the IRS?
The form is sent to the parent corporation, not the IRS.
→ Verify the original signed form is delivered to the common parent corporation.
Can I file an unsigned Form 1122?
The source allows an unsigned version only if the parent retains the original signed form.
→ Ensure the parent corporation keeps the signed original in its records.
Is a separate Form 1122 needed each year?
Only the first tax year a subsidiary consents requires a Form 1122.
→ Check that only the initial year includes the attachment.
What if the parent corporation files a consolidated return without the form?
The regulations require the form to be attached.
→ Confirm the form is attached before filing the consolidated return.
Do I need to include the subsidiary’s address?
The form includes a field for street, city, state, and ZIP.
→ Verify the address fields are completed.
Who can sign the form?
The subsidiary officer signs under penalties of perjury.
→ Confirm the signer holds appropriate authority.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1122 – the signed original can be produced to validate the subsidiary’s consent.
Questions about IRS Form 1122
What is IRS Form 1122 used for?
Form 1122 lets a subsidiary give its parent permission to put the subsidiary on a combined tax return. The subsidiary signs the form, and the parent attaches it to the group’s consolidated return. It must be the original signed copy unless the parent keeps the signed version on file.
Who must file IRS Form 1122?
The common parent corporation of a consolidated group files Form 1122 for each subsidiary that consents to be included in the consolidated return.
What information does IRS Form 1122 require?
Form 1122 collects the subsidiary’s name, EIN, address, the parent corporation’s name and EIN, the tax year, and the subsidiary officer’s title, signature, and date.
How do I complete IRS Form 1122?
Enter the subsidiary’s name, EIN, and address, then the parent corporation’s name and EIN, and specify the tax year. The subsidiary officer signs, titles, and dates the form. Submit the original signed form to the parent corporation, which attaches it to the consolidated return. If the parent uses an unsigned copy, it must retain the original signed form in its records.
What happens if IRS Form 1122 is filed incorrectly?
Providing false information on Form 1122 subjects the signer to penalties of perjury.
Do I send Form 1122 directly to the IRS?
The form is sent to the parent corporation, not the IRS. Verify the original signed form is delivered to the common parent corporation.
Can I file an unsigned Form 1122?
The source allows an unsigned version only if the parent retains the original signed form. Ensure the parent corporation keeps the signed original in its records.
Is a separate Form 1122 needed each year?
Only the first tax year a subsidiary consents requires a Form 1122. Check that only the initial year includes the attachment.
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