For example, when filing Form 1120 for 2018 by mail, if I've left all entry spaces on page 2 (Schedule C) blank, may I leave out page 2?

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    Why would you want to do this?
    – ceejayoz
    Commented Apr 15, 2019 at 17:26
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    @ceejayoz Practically if nothing else it could cause the mailing to be cheaper if the OP is using a weight (or size) based service. It would also presumably save paper and ink...
    – Vality
    Commented Apr 15, 2019 at 18:23
  • @Vality The time spent doing this (and posting the question here) would be of more value than the penny or two saved annually.
    – ceejayoz
    Commented Apr 15, 2019 at 18:28
  • @ceejayoz While you are probably correct in most cases, I have filed tax documents internationally via fedex air and it has often cost $60-100 for half a dozen sheets. Still, I think the question is reasonable and answerable even if not relevant to most folks.
    – Vality
    Commented Apr 15, 2019 at 19:13
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    @Vality If it's $60 for 6 sheets, I suspect it'll be $60 for one sheet.
    – ceejayoz
    Commented Apr 15, 2019 at 19:17

2 Answers 2


When I look at the instructions for Form 1120 there is a section titled 'Assembling the Return'. I do not see any instructions saying any of the pages or schedules are optional.

This is a case of 'better safe than sorry'. I would not invite further scrutiny on my tax return just to save the marginal cost of printing and mailing one sheet of paper.


A blank field in a mailed form is different than a page that wasn't sent. You could later argue that you did send the page with the fields filled out. The IRS will not accept a form with pages missing.

with that said I don't see how you can leave them blank. It seems like there should be a 0 in all of the fields.

  • Well, in the example I gave, I couldn't later argue that I did send page 2 with the entry spaces filled out (because I left lines 4 & 29b on page 1 blank). How do you know the IRS won't accept a form with pages missing? Well, I thought you could leave an entry space blank instead of entering 0.00.
    – ma11hew28
    Commented Apr 20, 2019 at 15:57
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    "You could later argue" -- not if you include a note listing all pages that should be understood as blank -- though that doesn't mean the IRS won't question it. "I don't see how you can leave them blank" -- there are many cases where instructions call for blank rather than zero -- a form may have entire sections that don't apply. And what about a field computed by division?
    – nanoman
    Commented Apr 20, 2019 at 16:01

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