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Form 1125-A Cost of Goods Sold Rev. November 2018 OMB No. 1545-0123 Attach to Form 1120 1120-C 1120-F 1120S or 1065. To capitalize costs under section 263A. 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 1120-C 1120-F 1120S or 1065 must complete and attach Form 1125-A if the applicable entity reports a deduction for cost of goods sold. Above is not required to capitalize costs under...
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