2003 HTML Instructions for Form 1120-SF,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Changes To Note

The Jobs and Growth Tax Relief Reconciliation Act of 2003 has reduced the tax rate on a fund's modified gross income to 35% for tax years beginning after December 31, 2002.
The fund may need to mail its return to a different service center this year. See Where To File on page 2.
Due to the expiration of Regulations section 1.468B-2(c), the former line 11, Items of loss, deduction, or credit from a partnership interest, has been deleted.

How To Get Forms and Publications

Personal computer. You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

Order IRS products online.
Download forms, instructions, and publications.
See answers to frequently asked tax questions.
Search publications online by topic or keyword.
Send us comments or request help by email.
Sign up to receive local and national tax news by email.

You can also reach us using file transfer protocol at ftp.irs.gov.

CD-ROM. Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

Current year forms, instructions, and publications.
Prior year forms, instructions, and publications.
Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
The Internal Revenue Bulletin.

Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).

By phone and in person. You can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

Instructions for Form 1120-SF - Introductory Material