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▷ Information about Form 1125-A and its instructions is at irs.gov/form1125a. OMB No. 1545-0123. Name. Employer identification number. 1. Inventory at ▷ Attach to Form 1120, 1120-C, 1120-F, 1120S, 1065, or 1065-B. ▷ Information about Form 1125-A and its instructions is at irs.gov/form1125a. OMB No. 1545 Generally, a corporation must file its income tax return by the 15th day of the. 4th month after the end of its tax year. A new corporation filing a short- General Instructions. Purpose of Form. Use Form 1125-A to calculate and deduct cost of goods sold for certain entities. Who Must File. Filers of Form 1120, SUPPORTING STATEMENT 1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION Form 1120, U.S. Corporation Income Tax Return, was re-designed for tax yearInformation about Form 1125-A, Cost of Goods Sold, including recent updates, related forms, and instructions on how to file. Filers of Form 1120, 1120-C,