Form1120 /
Form 1120
A corporation or other entity electing to be taxed as a corporation must file Form 1120 whether or not it has taxable income (unless exempt under section 501, or has elected to be taxed as an S-Corporation) .
An LLC can file a Form 1120 only if it has filed Form 8832 to elect to be treated as an association taxable as a corporation.
See also section Form 1120S.