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Clarification to the instructions for providing concise descriptions for 
undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III

For tax positions which would otherwise be reported on Forms 8275, Disclosure Statement, or 
8275-R, Regulation Disclosure Statement, the concise description of UTPs in Schedule UTP, 
Part III, should include the information required under those forms.

If you are disclosing a position contrary to a rule (such as a statutory provision or IRS 
revenue ruling) reportable on Form 8275, you must identify the rule by name. See the 
Instructions for Form 8275.

For tax positions reportable on Form 8275-R, enter the full citation for each regulation for 
which you have taken a contrary position. The citation should specify the section number, 
including all designations of smaller units (lettered or numbered subsections, paragraphs, 
subparagraphs, and clauses) to which the contrary position relates. For example, enter 
"1.482-7(d)(1)(iii)" instead of "482 regs" or "1.482-7.”

SCHEDULE UTP  
(Form 1120)                                     Uncertain Tax Position Statement
(Rev. December 2019)                            ▶ File with Form 1120, 1120-F, 1120-L, or 1120-PC.                                                           OMB No. 1545-0123
Department of the Treasury ▶ Go to www.irs.gov/ScheduleUTP 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 (g). 
              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)                                                                               (c)  
                           Primary IRC Sections                                                                 Timing Codes 
     (a)                   (for example, “61,” “108,” “263A”)                                                   (check if              (d)             (e)        (f)     (g) 
UTP No.                                                                                                         Permanent,         Pass-Through   Major Tax  Ranking of Reserved for   
                           Primary IRC Subsections                                                              Temporary, or      Entity EIN       Position      Tax   Future Use
                                                                                                                                                             Position
                           (for example, (f)(2)(A)(ii))                                                           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        (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                    -

                                                                                                                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. 12-2019)

Schedule UTP (Form 1120) (Rev. 12-2019)                                                                                                                                     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 Years.   
           See instructions for how to complete columns (a) through (h). 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)                                                                      (c)  
                           Primary IRC Sections                                                                Timing 
    (a)              (for example, “61,” “108,” “263A”)                                                        Codes            (d)            (e)       (f)        (g)     (h) 
UTP No.                                                                                                        (check if       Pass-Through Major        Ranking  Reserved  Year of Tax 
                           Primary IRC Subsections                                                             Permanent,      Entity EIN      Tax       of Tax for Future  Position
                           (for example, (f)(2)(A)(ii))                                                        Temporary,                   Position Position       Use
                                                                                                               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       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -

                                                                                                               P      T
P       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -

                                                                                                               P      T
P       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -

                                                                                                               P      T
P       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -

                                                                                                               P      T
P       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -

                                                                                                               P      T
P       (    )(    )(    )(              )(    )(    )(    )(              )(    )(    )(    )(              )                 -
                                                                                                                                               Schedule UTP (Form 1120) (Rev. 12-2019)

Schedule UTP (Form 1120) (Rev. 12-2019)                                                                   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      Concise Description of Uncertain Tax Position
No.

                                                              Schedule UTP (Form 1120) (Rev. 12-2019)