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.
Learn more about how we process 1125-A forms here.
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.
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"
}
}
Updated 10 months ago