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OK online Form Instructions 1125-E: What You Should Know
S. Individual Income Tax for 2015.  See also this 1040 page with references to the IRS. Taxpayers whose returns have a corrected form should contact their tax representative or return preparer. All return preparers should have these forms by late July or early August. For more information go to IRS.gov and the IRS Forms and guides. Oct 26, 2025 — IRS: 2025 Form 1125-E, Compensation of Officers, and 2025 Form 1125-E, Compensation of Officers, were withdrawn. Please refer to IRS Notice 2016-27. You should not complete and attach 1120-S or 1120-C if the entity has total revenues (i.e. 250,000 or more). Form 1120-S (or its substitute) filed prior to July 26, 2009, to qualify for early recognition can be filed for 2025 and 2025 but only as a nonrefundable payment if it is not a payment for services or wages performed during the year (including for services or wages performed on or after May 28, 2009, if the corporation elects to use this deferral method). Oct 26, 2025 — IRS: 2025 Form 1125-E, Compensation of Officers, was withdrawn. You should not complete and attach 1120-S or 1120-C if the entity has total revenues (i.e. 250,000 or more). Form 1120-S (or its substitute) filed prior to July 26, 2009, to qualify for early recognition can be filed for 2025 and 2025 but only as a nonrefundable payment if it is not a payment for services or wages performed during the year (including for services or wages performed on or after May 28, 2009, if the corporation elects to use this deferral method). Form 1125-E 2025 Proxy Statement (updated November 2016) You may find the form and links at the top of this page. Oct 26, 2025 — Notice 2016-27 changed the 2025 Form 1125-E, Compensation of Officers, and 2025 Form 1125-E, Compensation of Officers, to include payments in the form of compensation, rather than total receipts, for services or wages. Notice 2016-27 also includes information on how the entity should calculate an entity's average annual gross receipts based on total income for a year.
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