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Instructions for Forms 1120 & 1120-A 2003 Tax Year

Index

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.

A

Accounting methods, Accounting Methods
Accounting periods, Accounting Periods
Address change, Item E Initial Return, Final Return, Name Change, or Address Change
Affiliated group, Affiliated group.
Amended return, Amended Return
Apportionment plan, Unequal apportionment plan.
Assembling the return, Assembling the Return
At-risk rules, At-risk rules.

B

Backup withholding, Backup withholding.
Bad debts, Bad Debts
Balance sheets, Schedule L, Form 1120 (Part III, Form 1120-A)
Business startup expenses, Business startup expenses.

C

Capital construction fund:
Deduction for contributions, Capital construction fund.
Tax on nonqualified withdrawal, Other.
Capital gain net income, Capital Gain Net Income
Closely held corporations, Closely held corporations.
Compensation of officers, Compensation of Officers
Consolidated return, Statements, Item A, Item 11 (Form 1120 Only)
Contributions to reduce the public debt, How To Make a Contribution To Reduce the Public Debt
Contributions, charitable, Charitable Contributions
Controlled group:
Member of, Lines 1 and 2 (Form 1120 Only)
Parent-subsidiary, Parent-subsidiary controlled group.
Cooperative, subchapter T, Subchapter T Cooperative
Corporate tax shelters, Statements
Cost of goods sold, Cost of Goods Sold, Schedule A, Form 1120 (Worksheet, Form 1120-A)
Credits against tax, Line 6a (Form 1120 Only)

D

Deductions, Deductions
Depletion, Depletion
Depository method of tax payment, Depository Method of Tax Payment
Depreciation, Depreciation
Direct deposit of refund, Direct Deposit of Refund, Direct Deposit of Refund
Dividend income, Dividends
Dividends-received deduction, Schedule C (Form 1120 Only), Line 18, Column (c)
Dues, membership and other, Travel, meals, and entertainment.

E

Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement
Electronic filing, Electronic Filing
Employee benefit programs, Employee Benefit Programs
Employer identification number (EIN), Item B Employer Identification Number (EIN)
Estimated tax:
Overpaid, Overpaid estimated tax.
Payments, Estimated Tax Payments, Estimated Tax Payments
Penalty, Estimated Tax Penalty
Extension of time to file, Extension.
Extraterritorial income, Income, Other Deductions

F

Farming, corporations engaged in, Corporations engaged in farming.
Final return, Item E Initial Return, Final Return, Name Change, or Address Change
Financial asset securitization investment trust (FASIT), Ownership Interest in a FASIT
Foreign corporation, stock ownership in, Statements
Foreign financial accounts, Question 6 (Form 1120-A Only)
Foreign person (defined), Question 7 (Form 1120 Only)
Foreign tax credit, Line 6a (Form 1120 Only)
Form 1120-A requirements, General Instructions
Forms and publications, how to get, How To Get Forms and Publications
Fuels, credit for tax on, Credit for Federal Tax on Fuels

G

General business credit, Line 6d, Form 1120 (Line 2a, Form 1120-A)
Golden parachute payments, Limitations on Deductions
Gross receipts, Gross Receipts

I

Income, Income
Installment sales, Gross Receipts
Interest due:
Late payment of tax, Interest and Penalties
Look-back method, Line 10, Form 1120 (Line 5, Form 1120-A)
Interest expense, Interest
Interest expense (relating to section 263A), Limitations on Deductions
Interest income:
Tax-exempt, Item 9, Form 1120 (Item 3, Form 1120-A), Line 7, Form 1120 (Line 6, Form 1120-A)
Taxable, Interest
Inventory:
Section 263A uniform capitalization rules, Section 263A uniform capitalization rules., Inventory at End of Year
Valuation methods, Inventory Valuation Methods

L

LIFO recapture:
Tax on, Line 11 (Form 1120 Only)
Where to report, Other Income
Limitations on deductions, Limitations on Deductions
Lobbying expenses, nondeductibility, Lobbying expenses.

M

Mark-to-market accounting method, Mark-to-market accounting method.
Minimum tax:
Alternative, Line 4 (Form 1120 Only)
Prior year, credit for, Line 6e, Form 1120 (Line 2b, Form 1120-A)
Mutual savings banks conducting life insurance business, Mutual savings bank conducting life insurance business.

N

Name change, Item E Initial Return, Final Return, Name Change, or Address Change
Net operating loss, Line 29a, Form 1120 (Line 25a, Form 1120-A), Item 11 (Form 1120 Only), Item 12 (Form 1120 Only)
Nonaccrual experience method, Nonaccrual experience method., Nonaccrual experience method.

O

Other deductions, Other Deductions
Other income, Other Income
Other taxes, Line 10, Form 1120 (Line 5, Form 1120-A)
Ozone-depleting chemicals, credit for tax on, Line 32g, Form 1120 (Line 28g, Form 1120-A)

P

Partnership income (loss), Other Income, Other Deductions
Passive activity limitations, Passive activity limitations.
Penalties, Interest and Penalties, Estimated Tax Penalty
Pension, profit-sharing, etc. plans, Pension, Profit-Sharing, etc., Plans
Personal holding company, Personal Holding Company (Form 1120 Only)
Personal holding company tax, Line 9 (Form 1120 Only)
Personal service corporation, Personal Service Corporation
Possessions tax credit, Line 6b (Form 1120 Only)
Preparer, tax return, Who Must Sign, Paid Preparer Authorization
Private delivery services, Private delivery services.

Q

Qualified personal service corporation, Qualified personal service corporation.

R

Recapture taxes, Line 10, Form 1120 (Line 5, Form 1120-A)
Reconciliation of income, Line 5c, Form 1120 (Line 5, Form 1120-A)
Recordkeeping, Recordkeeping
Related party transactions, Limitations on Deductions
Rents (expense), Rents
Rents (income), Gross Rents
Repairs and maintenance, Repairs and Maintenance

S

Salaries and wages, Salaries and Wages
Schedule:
A, Schedule A, Form 1120 (Worksheet, Form 1120-A)
C, Schedule C (Form 1120 Only)
J, Schedule J, Form 1120 (Part I, Form 1120-A)
K, Schedule K, Form 1120 (Part II, Form 1120-A)
L, Schedule L, Form 1120 (Part III, Form 1120-A)
M-1, Schedule M-1, Form 1120 (Part IV, Form 1120-A)
Section 263A costs, Section 263A uniform capitalization rules., Additional Section 263A Costs
Shareholders' equity adjustments, Line 26, Form 1120 (Line 21, Form 1120-A)
Signature, Who Must Sign
Special returns for certain organizations, Special Returns for Certain Organizations

T

Tax computation, Schedule J, Form 1120 (Part I, Form 1120-A)
Tax issues, unresolved, Unresolved Tax Issues
Tax rate schedule, Line 3, Form 1120 (Line 1, Form 1120-A)
Tax shelters, Statements
Tax-exempt securities, Line 5
Taxes and licenses, Taxes and Licenses
Travel, meals, and entertainment, Travel, meals, and entertainment.

W

When to file, When To File
Where to file, Where To File
Who must file, Who Must File
Who must sign, Who Must Sign
Worksheets:
Controlled group members, tax computation, Line 3, Form 1120 (Line 1, Form 1120-A)
Cost of goods sold, Schedule A, Form 1120 (Worksheet, Form 1120-A)
Schedule C, Schedule C (Form 1120 Only)

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