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Form 1122: Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Treasury Form 1122 is the Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return, used by subsidiary corporations for the calendar year 20XX. It authorizes inclusion in a consolidated return.
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IRS Form 1122 - Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Treasury Form 1122 is the Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return, used by subsidiary corporations for the calendar year 20XX. It authorizes inclusion in a consolidated return.
Risk Radar
Scan points- 1Filing without a signature from a duly authorized subsidiary officer voids the consent.
- 2Failing to submit an original, signed Form 1122 by the first tax year.
- 3Submitting an unsigned Form 1122 without retaining the original signed copy.
- 4Not listing the correct calendar or other specified tax year on Form 1122.
- 5Omitting the Employer identification number for either the subsidiary or the parent corporation.
Plain English
This form allows one company (the subsidiary) to officially agree that its finances will be grouped with another company's (the parent corporation) tax filing. By signing this Form 1122, the subsidiary consents to be bound by the rules of that consolidated group's tax return.
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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Glossary Terms
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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 income tax return for the specified tax year.
- Do not use this form when the parent corporation does not file a consolidated return, as the subsidiary must still authorize inclusion.
- Check Form 1122 instead when the subsidiary wishes to consent to be included in the group's consolidated income tax return.
Form selector
Use this form or another form?
Subsidiary consents but parent does not file a consolidated return
The subsidiary must authorize inclusion even if consolidation is not filed by the parent.
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Parent corporation files a consolidated return for the first time with a new subsidiary
The common parent must attach a separate, signed Form 1122 to the group's consolidated income tax return for that specific year.
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Parent corporation submits an unsigned Form 1122
If submitting unsigned, the parent must retain the original, signed form in its records.
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Deadline or filing window
The initial filing trigger is the first tax year the subsidiary consents to be included in the group’s consolidated income tax return. The form must accompany this initial filing, and it applies for each subsequent year as well.
Checklist
What you need before filling it out
Tax Year
Calendar year or other tax year beginning/ending dates · Form 1122
Parent Corporation Name/EIN
Full name and Employer identification number of the parent corporation · Form 1122
Authorization Statement
"The subsidiary corporation named above authorizes its parent corporation to include it in a consolidated return..." · Form 1122 (p.1)
Attachment Requirement
The form must be attached to the consolidated income tax return · Instructions for Parent
Before you submit
- 1Complete all fields, including the Name and EIN of the parent corporation.
- 2Specify the exact calendar year or other tax year beginning/ending dates.
- 3Ensure the subsidiary authorizes inclusion for 'each subsequent year' under applicable regulations.
- 4Verify that a subsidiary officer has signed the form on behalf of the subsidiary.
- 5Confirm the title and date fields are filled out above the signature line.
- 6If submitting to the parent, ensure it is an original, signed Form 1122 (unless following specific unsigned submission rules).
- 7Attach the completed Form 1122 to the consolidated income tax return.
How to file this form
- 1Complete all required fields of Treasury Form 1122 for the subsidiary corporation.
- 2Sign and date the form using the signature of a subsidiary officer.
- 3Submit an original, signed Form 1122 to the common parent corporation for the first tax year the subsidiary consents.
- 4If submitting unsigned, retain the original, signed copy in your records.
- 5Attach the completed Form 1122 (signed or unsigned) to the group’s consolidated income tax return.
Known limitations
- 1The Form 1122 applies to a subsidiary corporation consenting to be included in a consolidated return for a specific calendar year or other tax year.
- 2If the parent corporation does not file a consolidated return, the filing of Form 1122 is still required by the subsidiary (implied by the declaration section).
- 3The form must be completed and submitted for the first tax year the subsidiary consents to be included in the group's consolidated income tax return.
- 4If the parent corporation submits an unsigned Form 1122, it must retain the original, signed version in its records.
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->The current revision of Treasury Form 1122 is dated December 2003. The official source does not point to a separate 'latest information' page, but the form itself indicates this is its specific revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2003.
- Fee — Not stated in the official source.
- Mailing address — The instructions state to submit to the common parent corporation of the consolidated group, but a specific IRS mailing address is not listed on Form 1122 itself.
- Signature — Confirm the signature is that of a subsidiary officer.
Quick Facts
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After you file
- 1A copy of the signed Form 1122 should be retained by the subsidiary corporation.
- 2The common parent corporation filing the consolidated return must attach a separate Form 1122 for each subsidiary for the first tax year it consents to be included.
- 3If the parent submits an unsigned Form 1122, the original signed version must be kept in the parent's records.
- 4The subsidiary authorizes the Commissioner of the Internal Revenue Service or an IRS official to act on its behalf regarding the consolidated return.
Sources
- SRCForm 1122 is titled Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return (p.1).
- SRCThe form covers the calendar year or other tax years beginning/ending as specified (p.1).
- SRCThe subsidiary authorizes its parent corporation to include it in a consolidated return for the indicated tax year (p.1).
- SRCInstructions for the subsidiary require submitting an original, signed Form 1122 to the common parent for the first tax year of consent (p.1).
- SRCThe common parent must attach a separate Form 1122 to the group’s consolidated income tax return for each subsidiary for the first tax year of inclusion (p.1).
- SRCIf the parent submits an unsigned Form 1122, it must retain the original, signed form in its records (p.1).
- SRCThe declaration confirms that the subsidiary authorizes the Commissioner or an IRS official to sign on its behalf if the parent does not file a consolidated return (p.1).
Common confusion points
Who files Form 1122?
The subsidiary corporation completes and submits it to the common parent corporation.
→ Ensure the form is signed by a subsidiary officer.
What happens if the parent doesn't file the consolidation?
The subsidiary still authorizes inclusion, meaning the filing requirements are met at the subsidiary level even without the main return.
→ Check the declaration section on Form 1122.
Can I submit an unsigned copy of Form 1122?
Yes, but if the parent submits it that way, they must keep the original signed form.
→ Confirm the submission method matches the instructions for the filing entity.
Does every subsidiary need to file this form?
The common parent corporation must attach a separate Form 1122 for each subsidiary for the first tax year of consent.
→ Verify the number of attached forms against the number of subsidiaries.
What if my company is not a calendar year filer?
The form covers other tax years beginning and ending as specified on the document (e.g., 9/1/2024 to 8/31/2025).
→ Ensure the specific start and end dates are filled out.
Must the subsidiary sign it before sending?
Yes, the instructions state to submit an original, signed Form 1122.
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- Not stated in the official source — verify on the agency site
Questions about IRS Form 1122
What is IRS Form 1122 used for?
This form allows one company (the subsidiary) to officially agree that its finances will be grouped with another company's (the parent corporation) tax filing. By signing this Form 1122, the subsidiary consents to be bound by the rules of that consolidated group's tax return.
Who must file IRS Form 1122?
The subsidiary corporation named on Form 1122 must authorize its parent corporation to include it in a consolidated return for the indicated tax year.
What information does IRS Form 1122 require?
The form collects identification details, including the Employer identification number and name of both the subsidiary and the parent corporation. It also requires the signature and title of an authorized subsidiary officer.
When is IRS Form 1122 due?
For the subsidiary corporation, it must be completed for the first tax year the subsidiary consents to be included in the group’s consolidated income tax return. For the parent corporation, this applies to each subsidiary for its first year of inclusion.
Where do I file IRS Form 1122?
The original, signed Form 1122 must be submitted to the common parent corporation of the consolidated group for the first tax year. The form is attached to the consolidated income tax return.
How do I complete IRS Form 1122?
The subsidiary corporation completes and signs Form 1122 before submitting it to its common parent. The parent corporation attaches either the signed original or an unsigned copy containing the same information to the group's consolidated income tax return.
What happens if IRS Form 1122 is filed incorrectly?
If the parent corporation does not file a consolidated return despite having this authorization, penalties are incurred under penalty of perjury.
Who files Form 1122?
The subsidiary corporation completes and submits it to the common parent corporation. Ensure the form is signed by a subsidiary officer.
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