SCHEDULE UTP  
(Form 1120)                                                           Uncertain Tax Position Statement
(Rev. December 2022)                                                  File with Form 1120, 1120-F, 1120-L, or 1120-PC.                                                                                                                 OMB No. 1545-0123
Department of the Treasury                                      Go to www.irs.gov/Form1120 for instructions and the latest information.
Internal Revenue Service
Name of entity as shown on page 1 of tax return                                                                                                                                                                  EIN of entity

                                                     This Part I, Schedule UTP (Form 1120), is page                                                         of                                 Part I pages.
Part I  Uncertain Tax Positions for the Current Tax Year See instructions for how to complete columns (a)through k ( ). 
        Enter, in Part III, a description for each uncertain tax position (UTP). 
        Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions .                                                                      .
                             (b)                                                                                                         (d)                                    (e)  
                             Primary IRC Sections                                                                      (c)               Regulation Section                   Timing            (f)         (g)      (h) 
  (a)                        (for example, “61,” “108,” “263A”)                                                        Rev. Rul. (RR),   (for example, “1.482-7”)             Codes            Pass-Through Major Ranking     (i)      (j)   (k) 
UTP No.                                                                                                                Rev. Proc. (RP),                                       (check if         Entity      Tax      of Tax   Form or  Line  Amount
                             Primary IRC Subsections                                                                   etc.              Regulation Subsection                Permanent,        EIN         Position Position Schedule No.
                             (for example, “(f)(2)(A)(ii)”)                                                                              (for example, “(d)(1)(iii)”)         Temporary, 
                                                                                                                                                                              or     both)                                                       
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
                                                                                                                                                                              P      T
C       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                   (    ) (    ) (    )(              )                  -
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.                                                                       Cat. No. 54658Q                                                            Schedule UTP (Form 1120) (Rev. 12-2022)

Schedule UTP (Form 1120) (Rev. 12-2022)                                                                                                                                                                                                              Page 2 
Name of entity as shown on page 1 of tax return                                                                                                                                                                     EIN of entity

                                                     This Part II, Schedule UTP (Form 1120), is page                                                                         of               Part II pages.
Part II Uncertain Tax Positions for Prior Tax YearsSee instructions for how to complete columns (a ) through l                                                                                     ( ). 
        Enter, in Part III, a description for each uncertain tax position (UTP). 
        Check this box if the corporation was unable to obtain information from related parties sufficient to determine whether a tax position is a UTP. See instructions                                                                          . .
                                        (b)                                                                                              (d)                                   (e)  
                  Primary IRC Sections                                                                                 (c)               Regulation Section                  Timing            (f)         (g)      (h)                               (l) 
  (a)             (for example, “61,” “108,” “263A”)                                                                   Rev. Rul. (RR),   (for example, “1.482-7”)            Codes            Pass-Through Major Ranking     (i)      (j)   (k)      Year of 
UTP No.                                                                                                                Rev. Proc. (RP),                                      (check if        Entity       Tax      of Tax   Form or  Line  Amount    Tax 
                  Primary IRC Subsections                                                                              etc.              Regulation Subsection               Permanent,        EIN         Position Position Schedule No.            Position
                  (for example, “(f)(2)(A)(ii)”)                                                                                         (for example, “(d)(1)(iii)”)        Temporary, 
                                                                                                                                                                             or     both)                                                                  
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                             P      T
P       (    ) (    ) (    )(              ) (    ) (    ) (    )(              ) (    ) (    ) (    )(              )                  (    ) (    ) (    )(              )                  -
                                                                                                                                                                                                                             Schedule UTP (Form 1120) (Rev. 12-2022)

Schedule UTP (Form 1120) (Rev. 12-2022)                                              Page 3 
Name of entity as shown on page 1 of tax return                       EIN of entity

         This Part III, Schedule UTP (Form 1120), is page          of Part III pages.
Part III Concise Descriptions of UTPs
         Indicate the corresponding UTP number from Part I, column (a) (for example, C1), or Part II, column (a) (for example, P2). 
         Use as many Part III pages as necessary. See instructions.
UTP No.  Concise Description of Uncertain Tax Position

                                                                      Schedule UTP (Form 1120) (Rev. 12-2022)