Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons

Nuclear decommissioning funds use this form to report:

Form 1120-ND

Tax Reform Guidance for 1120 filers-- 09-APR-2018

• contributions received,
• income earned, 
• the administrative expenses of operating the fund,
• the tax on modified gross income, and
• the section 4951 initial taxes on self-dealing.