Form 1122 is used by a subsidiary corporation to authorize and consent to be included in the consolidated income tax return of its parent corporation. This form is part of the process for filing a consolidated tax return, which allows affiliated groups of corporations to report their combined income, deductions, and credits.

This form must be completed by subsidiary corporations that are part of an affiliated group electing to file a consolidated income tax return with the parent corporation.

Form 1122 allows a subsidiary corporation to consent to its inclusion in a parent company's consolidated tax return.

This form is not required if the subsidiary is filing separately or if there are no subsidiaries in the affiliated group.

You can download Form 1122 from the IRS website.