Table of Contents

• Instructions for Form 990-C - Introductory Material
  • What's New
  • Photographs of Missing Children
  • Unresolved Tax Issues
  • How To Get Forms and Publications
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
    • Extension of Time to File
  • Where To File
  • Who Must Sign
    • Paid Preparer Authorization
  • Assembling the Return
  • Accounting Methods
  • Accounting Period
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Depository Methods of Tax Payment
    • Depositing on time.
  • Estimated Tax Payments
  • Interest and Penalties
  • Other Forms and Statements That May Be Required
• Specific Instructions
  • Period Covered
  • Name and Address
  • Item A. Business Activity With the Largest Total Receipts
  • Item B. Employer Identification Number (EIN)
  • Item C. Consolidated Return
  • Item D. Type of Cooperative
  • Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
  • Income
    • Line 1. Gross Receipts or Sales
    • Line 2. Cost of Goods Sold
    • Line 4a. Income from Patronage Dividends and Per-unit Retain Allocations
    • Line 4b. Dividends
    • Line 5. Interest
    • Line 6. Gross Rents
    • Line 10. Other Income
  • Deductions
    • Limitations on Deductions
    • Line 12. Compensation of Officers
    • Line 13. Salaries and Wages
    • Line 14. Repairs and Maintenance
    • Line 15. Bad Debts
    • Line 16. Rents
    • Line 17. Taxes and Licenses
    • Line 18. Interest
    • Line 19. Charitable Contributions
    • Line 20a. Depreciation
    • Line 21. Depletion
    • Line 23. Pension, Profit-sharing, etc., Plans
    • Line 24. Employee Benefit Programs
    • Line 26. Other Deductions
    • Line 28. Taxable Income Before NOL Deduction and Special Deductions
    • Line 29a. Net Operating Loss Deduction
    • Line 30. Taxable Income
    • Line 32b. Estimated Tax Payments
    • Line 32c. Overpaid Estimated Tax
    • Line 32f. Credit from Refiguring Tax
    • Line 32g. Credits
    • Line 32h. Total Payments
    • Line 33. Estimated Tax Penalty
    • Line 36. Direct Deposit of Refund
  • Schedule A
    • Cost of Goods Sold
    • Line 1. Inventory at Beginning of Year
    • Line 4a. Per-unit Retain Allocations paid in Qualified Per-unit Retain Certificates
    • Line 5. Per-unit Retain Allocations paid in Money or Other Properties (except Nonqualified Per-unit Certificates)
    • Line 6a. Additional Section 263A Costs
    • Line 6b. Other Costs
    • Line 8. Inventory at End of Year
    • Lines 10a through 10f. Inventory Valuation Methods
  • Schedule C
    • Dividends and Special Deductions
    • Line 1. Column (a)
    • Line 2. Column (a)
    • Line 3. Column (a)
    • Line 3. Columns (b) and (c)
    • Line 4. Column (a)
    • Line 5. Column (a)
    • Line 6. Column (a)
    • Line 7. Column (a)
    • Line 8. Column (a)
    • Line 9. Column (c)
    • Line 10. Columns (a) and (c)
    • Line 11. Columns (a) and (c)
    • Line 12. Column (a)
    • Line 13. Column (a)
    • Line 14. Column (a)
    • Line 15. Column (a)
    • Line 16. Column (a)
  • Schedule H
    • Deductions and Adjustments Under Section 1382
    • Line 1. Dividends Paid on Capital Stock (Section 521 Cooperatives Only)
    • Line 2. Nonpatronage Income Allocated to Patrons (Section 521 Cooperatives Only)
    • Line 3. Patronage Dividends
  • Schedule J
    • Tax Computation
    • Line 1. Members of a Controlled Group
    • Line 2a. Income Brackets
    • Line 2b. Enter Cooperative's Share
    • Line 3. Income Tax
    • Line 4. Alternative Minimum Tax (AMT)
    • Line 6a. Foreign Tax Credit
    • Line 6b. Other Credits
    • Line 6c. General Business Credit
    • Line 6d. Credit for Prior Year Minimum Tax
    • Line 9. Other Taxes
    • Line 10. Total Tax
  • Schedule L
    • Balance Sheets per Books
    • Line 5. Tax-exempt Securities
    • Line 24. Adjustments to Shareholders' Equity
  • Schedule M-1
    • Reconciliation of Income (Loss) per Books With Income per Return
    • Line 5c. Travel and Entertainment
    • Line 7. Tax-exempt Interest
  • Schedule N
    • Other Information
    • Question 13
    • Question 14
    • Item 15
    • Question 17
    • Item 19
    • Item 20
• Instructions for Form 990-C - Notices
  • Privacy Act and Paperwork Reduction Act Notice.
• Index