U.S. · Tax forms
Form 1120 line 26, other deductions.
What counts as an other deduction on Form 1120, and what the IRS says you cannot deduct.
Line 26 (“Other deductions (attach statement)”) holds every allowable deduction that is not deductible elsewhere on Form 1120. List each type and amount on an attached statement and enter the total on line 26.
Look up a cost type
Result
Other deductions in the 2025 instructions
| Cost | Meaning | What the IRS says |
|---|---|---|
| Amortization | Line 26 | See Part VI of Form 4562 |
| Insurance premiums | Line 26 | Listed among the examples of other deductions |
| Legal and professional fees | Line 26 | Listed among the examples of other deductions |
| Supplies and utilities | Line 26 | Supplies used and consumed in the business, and utilities, are listed examples |
| Travel, meals and entertainment | Line 26, with limits | Generally only 50% of non-entertainment meal expenses is deductible; entertainment expenses, membership dues in social clubs and entertainment facilities generally cannot be deducted |
| Reforestation costs | Line 26 | The corporation can elect to deduct up to $10,000 of qualifying expenses per qualified timber property; see the Instructions for Form T (Timber) |
| Film, TV, theatrical and sound recording production costs | Line 26, section 181 election | For productions commencing before January 1, 2026; no deduction above $15 million of aggregate cost for film, TV or live theatrical, and $150,000 for a sound recording production |
| Ordinary losses from a partnership | Line 26 | From Schedule K-1 (Form 1065); do not offset ordinary income against ordinary losses; include the income on line 10 instead |
| Fines or penalties paid to a government | Not deductible | Subject to exceptions such as restitution, remediation, amounts to come into compliance and taxes due |
| Lobbying expenses | Not deductible | Generally not deductible; certain in-house lobbying expenditures not exceeding $2,000 are deductible |
The statement
The instructions ask for a statement “listing by type and amount” all allowable deductions that are not deductible elsewhere on Form 1120. Items with their own line, such as taxes and licenses on line 17, interest on line 18, charitable contributions on line 19 and depreciation on line 20, do not belong in the statement.
Meals
Under the 2025 instructions the corporation can generally deduct only 50% of the amount otherwise allowable for non-entertainment meal expenses. Meals must not be lavish or extravagant and an employee of the corporation must be present, subject to exceptions under section 274(k)(2).
Costs the IRS says not to deduct
The instructions list amounts paid to a government for a violation of law or an investigation of one (see the fines exceptions), amounts allocable to a class of exempt income, lobbying expenses, and settlements, payouts or attorney fees for sexual harassment or abuse that are subject to a nondisclosure agreement.
Worked example
Maple Row Printing, Inc. (made up) attaches a statement showing insurance $9,200, legal and professional fees $4,800, utilities $11,500 and supplies $3,300. Line 26 shows $28,800. Its $6,000 of client meals is entered at 50%, so $3,000 joins the statement and line 26 becomes $31,800. Names and figures are made up.
More line pages in this set
Related lines: Form 1120 Line 11, Form 1120 Line 28, Form 1120 Line 29a, Form 1120 Line 30, Form 1120 Schedule J Line 12, Form 1120 Schedule J Line 17, Form 1120 Schedule J Line 18.
Sources
- Instructions for Form 1120 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 1120 (2025), U.S. Corporation Income Tax Return: the printed line wording and arithmetic on the form (Form 1120 (2025), created 9/26/25). Read November 2, 2026.
Tax year 2025 forms and instructions: Form 1120 (2025) and its 2025 instructions. Line numbers and labels were read from the IRS PDF and instructions on the date read and can change between tax years, so check them against the form for your year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 1120 line 26?
All allowable deductions not deductible elsewhere on Form 1120, listed by type and amount on an attached statement, with the total entered on line 26.
Do I need to attach a statement for line 26?
Yes. The line reads “Other deductions (attach statement)” and the instructions ask for a statement listing each type and amount.
Are meals fully deductible on Form 1120?
Generally only 50% of the amount otherwise allowable for non-entertainment meal expenses can be deducted, subject to the conditions in the instructions.
Can a corporation deduct fines paid to the government?
Generally no. The instructions list exceptions for restitution or remediation, amounts paid to come into compliance, amounts under orders where no government is a party, and taxes due.
Which costs have their own line instead of line 26?
For example taxes and licenses (line 17), interest (line 18), charitable contributions (line 19), depreciation (line 20), advertising (line 22) and pension plans (line 23).
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.