Form 1120 Corporate Tax Return

Spacing and Punctuation on IRS Forms: Do Periods Commas and Spaces Matter? (Form 1120 and 5472)

3:16Premium Video

Written byLipai WangFounder · IRS-registered tax professional

Key Takeaways

Match punctuation and spacing from your CP 575 or 147C letter
Minor differences (commas in LLC names) can affect IRS matching
Use standard USPS formatting for addresses

Punctuation and Spacing on IRS Forms

Punctuation and spacing can affect how the IRS processes your filing. If your CP 575 shows 'XYZ, LLC' (with comma) but your Articles say 'XYZ LLC' (without), use the CP 575 version — that is what the IRS has on file.

Address Formatting

For addresses, use standard USPS formatting. Avoid unnecessary punctuation (use 'St' not 'St.' and 'Apt' not 'Apt.'). Single spaces between words, no extra spaces or special characters.

Frequently Asked Questions

Does it matter if I write 'LLC' or 'L.L.C.'?

Yes. Use whichever format appears on your CP 575 EIN assignment notice.

form 1120corporate taxforeign-owned LLC

IRS Form 1120 Instructions

Official IRS source on irs.gov

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