Form 1125-E at a glance
What it is: Form 1125-E (Rev. October 2016) is Compensation of Officers.
Complete Form 1125-E only if total receipts are $500,000 or more (checked November 3, 2026). See the instructions for the definition of total receipts.
What to bring and attach to Form 1125-E
Attach to Form 1120, 1120-C, 1120-F, 1120-REIT, 1120-RIC, or 1120S.
A filled-in Form 1125-E example: a corporation lists two officers
How to fill out Form 1125-E, box by box
Officers and their pay
Enter the Name of officer in (a).
Column (b). Enter each officer's social security number (SSN) in column (b). Filers may elect to provide only the last four digits of the officer's SSN.
(c) is the Percent of time devoted to business.
(d) Common and (e) Preferred are the Percent of stock owned; (f) is the Amount of compensation.
Column (f). Enter each officer's total deductible compensation (such as salaries, commissions, bonuses, taxable fringe benefits, etc.).
Complete columns (a) through (f) for all officers.[2]
Totals on lines 2, 3 and 4
Line 2 is Total compensation of officers.
Line 3 is Compensation of officers claimed on Form 1125-A or elsewhere on return.
Enter compensation of officers deductible elsewhere on the return, such as amounts included in cost of goods sold, elective contributions to a section 401(k) cash or deferred arrangement, or amounts contributed under a salary reduction SEP agreement or a SIMPLE IRA plan.
Subtract line 3 from line 2. Enter the result here and on Form 1120, page 1, line 12 or the appropriate line of your tax return.
Enter the amount from line 4 on Form 1120, page 1, line 12, or the appropriate line of the applicable return.[2]
More rules for Form 1125-E
Information about Form 1125-E and its separate instructions is at www.irs.gov/form1125e.
Sources
[1] Form 1125-E (Rev. October 2016), Compensation of Officers, Internal Revenue Service (the Official source link on this page).
[2] irs.gov, line_1a_complete_columns_a_through_f_doc. Accessed November 2, 2026.