For example, suppose you filed the corporation's 2008 tax return on March 15, 2009. In this case, the IRS only has until March 15, 2012, to audit the corporation's 2008 tax year.

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Both C and S Corporations are required to file Form 1120. ... in the tax year that you paid for them. For example, you would report expenses that were paid in 2022 when filing your 2022 tax return.