IRS Form 1125-A

IRS Form 1125-A is issued to calculate and deduct cost of goods sold for certain entities. 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.

The form_type parameter A_1125A for the Upload PDF endpoint is required for this Form Type.

Optional fields captured

Field data attributed directly to Form 1125-A is captured as Form Data objects, each one keyed off the following attribute names.

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Configuration-Driven Output

All fields below are optionally captured, depending on your order form. To adjust fields captured, please speak with your Ocrolus Account Manager.

JSON Attribute

Data Type

Description

a_1125a-Costs:line1:inventoryAtBeginningOfYear

Money

Cost of inventory at the beginning of the year

a_1125a-Costs:line2:purchases

Money

Purchases

a_1125a-Costs:line3:costOfLabor

Money

Cost of labor

a_1125a-Costs:line4:additionalSection263ACosts

Money

Additional Section 263A costs

a_1125a-Costs:line5:otherCosts

Money

Other costs

a_1125a-Costs:line6:total.AddLines1Through5

Money

Calculated, leveraging lines 1 - 5

a_1125a-Costs:line7:inventoryAtEndOfYear

Money

Cost of inventory at the end of the year

a_1125a-Costs:line8:costOfGoodsSold.SubtractLine7FromLine6.

Money

Calculated, leveraging lines 7 and 6

a_1125a-Costs:line9A:(i)Cost

CHECKED
NOT CHECKED

Method used for valuing closing inventory: Cost

a_1125a-Costs:line9A:(ii)LowerOfCostOrMarket

CHECKED
NOT CHECKED

Method used for valuing closing inventory: Lower of cost or market

a_1125a-Costs:line9A:(iii)Other

CHECKED
NOT CHECKED

Method used for valuing closing inventory: Other

a_1125a-Costs:line9A:(iii)SpecifyMethodUsedAndAttacheExplanation

Text

Explanation of the "Other" method used for valuing closing inventory

a_1125a-Costs:line9B:checkIfThereWasAWritedownOfSubnormalGoods

CHECKED
NOT CHECKED

Write-down of subnormal goods

a_1125a-Costs:line9C:checkIfTheLifoInventoryMethodWasAdopted

CHECKED
NOT CHECKED

Lifo inventory method

a_1125a-Costs:line9D:ifTheLifoInventoryMethodWasUsedForThisAYear

`Money

Amount of closing inventory if lifo was used

a_1125a-Costs:line9E:ifPropertyIsProducedOrAcquiredForResale

YES
NO

Property is produced or acquired for resale

a_1125a-Costs:line9F:wasThereAnyChangesInDeterminingQuantitiesCostOrValuation

YES
NO

Was there any changes in determining quantities cost or valuation between opening and closing inventory

a_1125a-General:revisionYear

Text

Revision year

a_1125a-General:name

Text

Name

a_1125a-General:employerIdentificationNumber(Ein)

Text

EIN

Sample Form

The below Ocrolus Sample PDF (input) matches the below Sample JSON Result (output).

Sample JSON Result

{
    "status": 200,
    "message": "OK",
    "response": {
        "forms": [
            {
                "tables": [],
                "form_config_pk": 5156,
                "uuid": "9cacd045-9a13-4664-83dc-cc30273dc953",
                "form_type": "A_1125A",
                "pk": 13730770,
                "raw_fields": {
                    "a_1125a-General:revisionYear": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "2018",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line4:additionalSection263ACosts": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "1222.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9A:(iii)SpecifyMethodUsedAndAttacheExplanation": {
                        "is_empty": true,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line1:inventoryAtBeginningOfYear": {
                        "is_empty": true,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9E:ifPropertyIsProducedOrAcquiredForResale": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NO",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9A:(i)Cost": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NOT CHECKED",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9D:ifTheLifoInventoryMethodWasUsedForThisAYear": {
                        "is_empty": true,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9A:(iii)Other": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NOT CHECKED",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line3:costOfLabor": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "5564.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line7:inventoryAtEndOfYear": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "2000.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line2:purchases": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "5513.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line8:costOfGoodsSold.SubtractLine7FromLine6.": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "11655.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-General:name": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "TIO LOCO , LLC",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9B:checkIfThereWasAWritedownOfSubnormalGoods": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NOT CHECKED",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line5:otherCosts": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "1356.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9A:(ii)LowerOfCostOrMarket": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "CHECKED",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-General:employerIdentificationNumber(Ein)": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "32-4256786",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line6:total.AddLines1Through5": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "13655.00",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9F:wasThereAnyChangesInDeterminingQuantitiesCostOrValuation": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NO",
                        "page_doc_pk": 99237475
                    },
                    "a_1125a-Costs:line9C:checkIfTheLifoInventoryMethodWasAdopted": {
                        "is_empty": false,
                        "source_filename": "Sample 23 - 1125-A.pdf",
                        "alias_used": null,
                        "value": "NOT CHECKED",
                        "page_doc_pk": 99237475
                    }
                }
            }
        ],
        "pk": 14002575,
        "uuid": "e9c70c66-9c2a-4a1b-8778-4899df46f670"
    }
}

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