Filing 1120 before end of tax year

[ND]

Does anyone have a law source citation handy supporting filing 1120 before end of tax year? Cdn corp on 10/31/2013 year-end sold US property requring a tax return and upon which they will claim a refund of execess withholding. Optimal to file its 2012 1120 form (yr began in 2012) to receive the refund asap. The Cdn company's only transaction in its entire tax year (uncluding until Oct 2013) is the single sale of one US real property. [Yes, there is a procedure to file a withholding certificate with a request for an early refund but that doesn't relieve the return filing and it's much easier and cheaper to kill both birds with the same stone - the 1120.]. Tks

Again, I'm looking for a specific law or IRS Pub citation and not for guesses or thoughts on the matter since it's already established that logically there is no reason to not be able to do so.

[nelsona]

The only time I know of that early filing is possible is upon cessation (either of business or breathing). That is why the 1120 has a "final" button. Then it isn't early because technically your tax year has ended.

As to the rest of your post, are you serious? Save it for your website.

[ND]

Again, I'm looking for a specific law or IRS Pub citation for this scenario and its facts and not for thoughts on early year-ends in general so, unfortunately, your feedback did not assist but thanks anyway.

[nelsona]

I've given you the one scenario where early filing is allowed.

Sorry you are not happy. Hopefully your client will forgive you for not having acted more timely on the certificate.


Good luck finding a more helpful site.