| Instructions for Form 1120S |
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
- Accumulated adjustments account–Sch. M-2, Column (a). Accumulated Adjustments Account
- Address change, Item F. Initial Return, Final Return, Name Change, Address Change, and Amended Return
- Adjusted gain or loss–Sch. K or K-1, Line 14b. Adjusted Gain or Loss
- Adjustments (other) and tax preference items–Sch. K or K-1, Line 14e. Other Adjustments and Tax Preference Items
- Adjustments to shareholders' equity–Sch. L, Line 25. Adjustments to Shareholders' Equity
- Adjustments–Sch. K or K-1, Adjustments and Tax Preference Items
- Amended return, Amended Return, Item F. Initial Return, Final Return, Name Change, Address Change, and Amended Return
- Assembling return, Assembling the Return
- At-risk activities–reporting requirements, Special Reporting Requirements for At-Risk Activities
D
- Deductions, Deductions
- Deductions allocated at corporate level, foreign taxes–Sch. K or K-1, Line 15f. Deductions Allocated and Apportioned at Corporate Level to Foreign Source Income
- Deductions allocated at shareholder level, foreign taxes–Sch. K or K-1, Line 15e. Deductions Allocated and Apportioned at Shareholder Level
- Deductions from oil and gas properties–Sch. K or K-1, Lines 14d(1) and 14d(2)
- Deductions related to portfolio income–Sch. K or K-1, Line 9. Deductions Related to Portfolio Income (Loss)
- Deductions, limitations on, Limitations on Deductions
- Deductions–Sch. K or K-1, Deductions
- Depletion, Line 15. Depletion
- Depletion (other than oil and gas)–Sch. K or K-1, Line 14c. Depletion (Other Than Oil and Gas)
- Depository method of tax payment, Depository Method of Tax Payment
- Depreciation, Line 14. Depreciation
- Depreciation adjustment on property placed in service after 1986–Sch. K or K-1, Line 14a. Depreciation Adjustment on Property Placed in Service After 1986
- Direct deposit of refund, Line 27. Direct Deposit of Refund
- Distributions, property–Sch. K or K-1, Line 20
- Distributions–Sch. M-2, Distributions
E
- Election, termination of, Termination of Election
- Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement
- Electronic filing, Electronic Filing
- Employee benefit programs, Line 18. Employee Benefit Programs
- Estimated tax payment, Estimated Tax Payments, Line 23d
- Estimated tax penalty, Line 24. Estimated Tax Penalty
- Expenses, nondeductible–Sch. K or K-1, Line 19. Nondeductible Expenses
- Extraterritorial income exclusion, Extraterritorial Income Exclusion
F
- Farming, special rules, Special rules for certain corporations engaged in farming.
- Final return, Item F. Initial Return, Final Return, Name Change, Address Change, and Amended Return
- Foreign taxes–Sch. K or K-1:
-
- Deductions allocated at corporate level, Foreign Taxes
- Deductions allocated at shareholder level, Foreign Taxes
- Income sourced at corporate level, Foreign Taxes
- Income sourced at shareholder level, Foreign Taxes
- Paid or accrued, Foreign Taxes
- Reduction, Foreign Taxes
- Forms, other required, Other Forms, Returns, and Statements That May Be Required
I
- Income, Income
- Income from oil and gas properties–Sch. K or K-1, Lines 14d(1) and 14d(2)
- Income sourced at corporate level, foreign taxes–Sch. K or K-1, Line 15d. Foreign Gross Income Sourced at Corporate Level
- Income sourced at shareholder level, foreign taxes–Sch. K or K-1, Line 15c. Gross Income Sourced at Shareholder Level
- Income, other, Line 5. Other Income (Loss)
- Income, other–Sch. K or K-1, Line 6. Other Income (Loss)
- Income, portfolio–passive activities, Portfolio Income
- Income, portfolio–Sch. K or K-1, Lines 4a Through 4f. Portfolio Income (Loss)
- Income, rental activities–Sch. K or K-1, Line 2. Net Income (Loss) From Rental Real Estate Activities
- Income, tax-exempt–Sch. K or K-1, Line 17. Tax-Exempt Interest Income
- Income, trade or business activities–Sch. K or K-1, Line 1. Ordinary Income (Loss) From Trade or Business Activities
- Income–Sch. K and K-1, Income (Loss)
- Installment sales, Installment sales.
- Interest deduction, Line 13. Interest
- Interest due on tax payment, Interest.
- Interest expense, investment–Sch. K or K-1, Line 11a. Investment Interest Expense
- Inventory, Section 263A uniform capitalization rules.
-
- Section 263A rules, Schedule A. Cost of Goods Sold
- Valuation methods, Schedule A. Cost of Goods Sold
- Investment income and expenses–Sch. K or K-1, Lines 11b(1) and 11b(2). Investment Income and Expenses
L
- Loss, ordinary, Line 4. Net Gain (Loss) From Form 4797
- Loss, other–Sch. K or K-1, Line 6. Other Income (Loss)
- Loss, rental activities–Sch. K or K-1, Line 2. Net Income (Loss) From Rental Real Estate Activities
- Loss, trade or business activities–Sch. K or K-1, Line 1. Ordinary Income (Loss) From Trade or Business Activities
- Loss–Sch. K and K-1, Income (Loss)
- Low-income housing credit recapture–Sch. K-1 (only), Lines 22a and 22b (Schedule K-1 Only). Recapture of Low-Income Housing Credit
- Low-income housing credit–Sch. K or K-1, Line 12b. Low-Income Housing Credit
P
- Passive activities–grouping, Grouping of Activities
- Passive activities–portfolio income, Portfolio Income
- Passive activities–rental, Rental Activities
- Passive activities–reporting requirements, Passive Activity Reporting Requirements
- Passive activities–trade or business, Trade or Business Activities
- Passive activity limitations, Passive Activity Limitations
- Passive income recharacterization, Recharacterization of Passive Income
- Payment, estimated tax, Line 23d
- Penalties, Penalty for late filing of return.
- Penalty, estimated tax, Line 24. Estimated Tax Penalty
- Pension, profit-sharing, etc., plans, Line 17. Pension, Profit-Sharing, etc., Plans
- Portfolio income, deductions related to–Sch. K or K-1, Line 9. Deductions Related to Portfolio Income (Loss)
- Portfolio income, passive activities, Portfolio Income
- Portfolio income–Sch. K or K-1, Lines 4a Through 4f. Portfolio Income (Loss)
- Preferences–Sch. K or K-1, Adjustments and Tax Preference Items
- Property distributions–Sch. K or K-1, Line 20
R
- Recapture, low-income housing credit–Sch. K-1 (only), Lines 22a and 22b (Schedule K-1 Only). Recapture of Low-Income Housing Credit
- Related party transactions, Transactions between related taxpayers.
- Rental activities, credits related to–Sch. K or K-1, Line 12d. Credits (Other Than Credits Shown on Lines 12b and 12c) Related to Rental Real Estate Activities
- Rental activities, income and expenses–Sch. K or K-1, Line 2. Net Income (Loss) From Rental Real Estate Activities
- Rental activities, passive, Rental Activities
- Rental deduction, Line 11. Rents
- Rental real estate activities, qualified rehabilitation expenditures–Sch. K or K-1, Line 12c. Qualified Rehabilitation Expenditures Related to Rental Real Estate Activities
- Reporting requirements, at-risk activities, Special Reporting Requirements for At-Risk Activities
- Reporting requirements, multiple activities, Special Reporting Requirements for Corporations With Multiple Activities
- Reporting requirements, passive activities, Passive Activity Reporting Requirements
- Retained earnings–Sch. L, Line 24. Retained Earnings
- Return, amended, Amended Return
S
- Salaries and wages, Line 7. Compensation of Officers and Line 8—Salaries and Wages
- Sales, Line 1. Gross Receipts or Sales
- Schedule L, Schedule L. Balance Sheets per Books
- Schedule M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Schedule M-2, Schedule M-2. Analysis of Accumulated Adjustments Account, Other Adjustments Account, and Shareholders' Undistributed Taxable
Income Previously Taxed
- Section 179 expense–Sch. K or K-1, Line 8. Section 179 Expense Deduction
- Section 263A rules, Section 263A uniform capitalization rules.
- Section 59(e)(2) expenditures–Sch. K or K-1, Lines 16a and 16b. Section 59(e)(2) Expenditures
- Self-charged interest, Self-Charged Interest
- Shareholder's pro rata share, special rules:
-
- Qualifying dispositions, Special Rules
- Termination of interest, Special Rules
- Substitute Sch. K-1, Substitute Forms
- Supplemental information–Sch. K-1 (only), Supplemental Information
T
- Tax payment, depository method, Depository Method of Tax Payment
- Tax payment, estimated tax, Estimated Tax Payments
- Tax payment, interest due, Interest.
- Taxes and licenses deduction, Line 12. Taxes and Licenses
- Taxes due, Tax and Payments
- Termination of election, Termination of Election
- Travel and entertainment deduction, Travel, meals, and entertainment.
- Travel and entertainment–Sch. M-1, Line 3b. Travel and Entertainment
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