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For a foreign corporation with an office or place of business in the U.S., the filing date is the 15th of March. A six month automatic extension of time to file Homeowner and condominium associations that file federal Form 1120 (U.S. Corporation Income Tax Return) must file Florida Form F-1120 or F-1120A regardless of. duty to file annual Forms 1120-F (U.S. Income Tax Return of a Foreign Corpo- ration). For instance, the Instructions to Form 1120-F provide.U.S. Income Tax Return of a Foreign Corporation Information about Form 1120-F and its separate instructions is at irs.gov/form1120f. 2020. Instructions for. Form 1120-F. U.S. Income Tax Return of a Foreign Corporation. Department of the Treasury. Internal Revenue Service. Tax form 1120-F, U.S. Income Tax Return of a Foreign Corporation, is used by foreign corporations. Your business may have to file this form if: You had U.S. IA 1120F Instructions 43-008. Breadcrumb. Home · Forms. Form. 2020IA1120Finst(43008)_0.pdf. Tax Type. Franchise Income Tax. Form Year. 2020.