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U.S. Corporation Income Tax Return. Form · Instructions. Form 1120, Schedule O. Schedule O, Consent Plan and Apportionment Schedule for a Controlled Group. The IRS has published a separate set of simplified instructions for completing Schedule O when there are no tax benefits to allocate among the component members instructions for Schedule J, Part I, line 3, and the instructions for Instead of filing Form 1120, certain organizations, Schedule O (Form 1120).The December 2008 revision is available at irs.gov/pub/irs-pdf/i1120so.pdf. Other Products: Circulations of draft tax forms, instructions, notices, Internal Revenue Service. Instructions for Schedule O. (Form 1120). (Rev. December 2009). Consent Plan and Apportionment Schedule for a Controlled Group. Download Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group (Inst 1120 (Schedule O) – Internal Revenue Information about Schedule O (Form 1120) and its instructions is available at irs.gov/form1120. OMB No. 1545-0123. Name. Employer identification number. SCHEDULE O. (Form 1120) Consent Plan and Apportionment Schedule Go to irs.gov/Form1120 for instructions and the latest information.