Form 1120 Schedule H

Section 280H Limitations for a Personal Service Corporation (PSC)

Rev. December 2011

The following instructions concern completing Part I and Part II of Schedule H (Form 1120) for a Personal Service Corporation (PSC) to determine whether it met the minimum distribution requirement under section 280H, and if not, figuring the maximum deduction under section 280H(d).

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Form 1120 Schedule H is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.

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