SCHEDULE O                      Consent Plan and Apportionment Schedule 
(Form 1120)
(Rev. December 2012)                     for a Controlled Group                                                                  OMB No. 1545-0123
Department of the Treasury  ▶ Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC.
Internal Revenue Service    ▶ Information about Schedule O (Form 1120) and its instructions is available at www.irs.gov/form1120.
Name                                                                                                        Employer identification number

Part I    Apportionment Plan Information
1    Type of controlled group:
a          Parent-subsidiary group
b          Brother-sister group
c          Combined group
d          Life insurance companies only

2    This corporation has been a member of this group:
a          For the entire year.
b         From                     , 20  , until                       , 20      .

3    This corporation consents and represents to:
a         Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the
          current tax year which ends on                    , 20       , and for all succeeding tax years.
b         Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted
          plan, which was in effect for the tax year ending                      , 20                       , and for all succeeding tax years.
c         Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting 
          an apportionment plan.
d         Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an
          apportionment plan effective for the current tax year which ends on                               , 20                 , and for all
          succeeding tax years.

4    If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment 
     plan was:
a         Elected by the component members of the group.
b         Required for the component members of the group.

5    If you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s apportionment 
     plan (see instructions).
a         No apportionment plan is in effect and none is being adopted.
b         An apportionment plan is already in effect. It was adopted for the tax year ending                         , 20                     , and for
          all succeeding tax years.

6    If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date  
     (including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations  
     from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency?  
     See instructions.
a         Yes.
     (i)      The statute of limitations for this year will expire on            , 20                            .
     (ii)     On                   , 20  , this corporation entered into an agreement with the Internal Revenue Service to  
          extend the statute of limitations for purposes of assessment until                                , 20  .
b         No. The members may not adopt or amend an apportionment plan.

7    Required information and elections for component members. Check the applicable box(es) (see instructions).
a         The corporation will determine its tax liability by applying the maximum tax rate imposed by section 11 to the entire amount 
          of its taxable income.
b         The corporation and the other members of the group elect the FIFO method (rather than defaulting to the proportionate 
          method) for allocating the additional taxes for the group imposed by section 11(b)(1).
c         The corporation has a short tax year that does not include December 31.

For Paperwork Reduction Act Notice, see Instructions for Form 1120.    Cat. No. 48100N                            Schedule O (Form 1120) (Rev. 12-2012)

Schedule O (Form 1120) (Rev. 12-2012)                                                                                                   Page 2
Part II  Taxable Income Apportionment (See instructions)
Caution: Each total in Part II, column (g) for each component member must equal taxable income from Form 1120, page 1, line 30 or the comparable line of such
member’s tax return.
                                                                                    Taxable Income Amount Allocated to  
                                                                                              Each Bracket
                                                                                                                                (g)   
                                      (a)                   (b)            (c)      (d)       (e)         (f)           Total (add columns 
             Group member’s name and                    Tax year end      15%       25%       34%         35%               (c) through (f))
             employer identification number             (Yr-Mo)
                                                                                                                            
1

2

3

4

5

6

7

8

9

10

Total
                                                                                                          Schedule O (Form 1120) (Rev. 12-2012)

Schedule O (Form 1120) (Rev. 12-2012)                                                                                          Page 3
Part III Income Tax Apportionment (See instructions)
                                                                       Income Tax Apportionment

                                                                                                               (h)   
                                           (b)        (c)        (d)        (e)        (f)          (g)        Total income tax  
         (a)                                                                                                   (combine lines  
                                           15%        25%        34%        35%        5%           3%
         Group member’s name                                                                                   (b) through (g))
                                                                                                               
1

2

3

4

5

6

7

8

9

10

Total
                                                                                                          Schedule O (Form 1120) (Rev. 12-2012)

Schedule O (Form 1120) (Rev. 12-2012)                                                                                                          Page 4
Part IV Other Apportionments (See instructions)
                                                                                      Other Apportionments

                                                                                      (d) Phaseout of  
              (a)                          (b) Accumulated       (c) AMT                                  (e) Penalty for failure        (f)   
                                                                                      AMT exemption  
        Group member’s name                earnings credit       exemption amount                         to pay estimated tax           Other
                                                                                          amount
                                                                                                                                         
1

2

3

4

5

6

7

8

9

10

Total
                                                                                                                                   Schedule O (Form 1120) (Rev. 12-2012)