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Instructions for Form 990-C 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, Address Change, or Amended Return
Affiliated group, Affiliated group.
Alternative minimum tax, Line 4. Alternative minimum tax (AMT).
Amended return, Item E—Initial Return, Final Return, Name Change, Address Change, or Amended Return
Assembling the return, Assembling the Return

B

Backup withholding, Backup withholding.
Bad debts, Line 15. Bad debts.
Balance sheets, Balance Sheets per Books
Business start-up expenses, Business start-up expenses.

C

Capital gain net income, Line 8. Capital gain net income.
Charitable contributions, Line 19. Charitable contributions.
Closely held cooperative, Passive activity limitations.
Compensation of officers, Line 12. Compensation of officers.
Consolidated return, Consolidated return.
Controlled group:
Member of, Members of a controlled group.
Cost of goods sold, Cost of Goods Sold

D

Deductions, Deductions
Deductions and Adjustments under Section 1382, Deductions and Adjustments Under Section 1382
Depletion, Line 22. Depletion.
Depository method of tax payment, Depository Method of Tax Payment
Depreciation, Line 20. Depreciation.
Direct deposit of refund, Line 36. Direct deposit of refund.
Dividends, Line 4b. Dividends.
Dividends and Special Deductions, Dividends and Special Deductions

E

Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement.
Employee benefit programs, Line 25. Employee benefit programs.
Employer identification number (EIN), Item B—Employer Identification Number (EIN)
Estimated tax payments, Estimated Tax Payments

F

Final return, Item E—Initial Return, Final Return, Name Change, Address Change, or Amended Return
Foreign financial account, Foreign financial account.
Foreign tax credit, Line 6a. Foreign tax credit.
Forms and publications, how to get, How To Get Forms and Publications

G

General business credit, Line 6c. General business credit.
Golden parachute payments, Golden parachute payments.
Gross receipts, Line 1. Gross receipts.
Gross rents, Line 6. Gross rents.

I

Income, Income
Initial return, Item E—Initial Return, Final Return, Name Change, Address Change, or Amended Return
Interest and Penalties, Interest and Penalties
Interest expense, Line 18. Interest.
Interest income, Line 5. Interest.
Inventory:
Valuation methods, Inventory valuation methods.

L

Limitations on deductions:
Section 263A uniform capitalization rules, Limitations on deductions
Lobbying expenses, Lobbying expenses.

N

Name change, Item E—Initial Return, Final Return, Name Change, Address Change, or Amended Return
Net operating loss, Line 29a. Net operating loss deduction.
Nonaccrual experience method, Nonaccrual experience method.
Nonpatronage income, Nonpatronage income

O

Other deductions, Line 26. Other deductions.
Other income, Line 10. Other income.
Other taxes:
Recapture, Line 9. Other taxes.

P

Paid preparer authorization, Paid Preparer Authorization
Passive activity limitations, Passive activity limitations.
Patronage dividends, Line 3.
Penalty:
Estimated tax, Line 33. Estimated tax penalty.
Late filing, Penalty for late filing of return.
Late payment, Penalty for late payment of tax.
Pension, profit-sharing, etc., plans, Line 24. Pension, profit-sharing, etc., plans.
Private delivery services, Private delivery services.

Q

Qualified written notice of allocation, Line 3.

R

Reconciliation of income (Sch M-1), Line 5c. Travel and entertainment.
Recordkeeping, Recordkeeping
Related taxpayer transactions, Transactions between related taxpayers.
Rents (expense), Line 16. Rents.
Repairs and maintenance, Line 14. Repairs and maintenance.

S

Salaries and wages, Line 13. Salaries and wages.
Schedule
C, Schedule C
Schedule:
A, Schedule A
H, Schedule H
J, Schedule J
L, Schedule L
M-1, Schedule M-1
N, Schedule N

T

Tax Computation, Tax Computation
Tax issues, unresolved, Unresolved Tax Issues
Tax rate schedule, Line 3
Taxes and licenses, Line 17. 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
Worksheet:
Schedule C, Line 9, Column (c).
Worksheets:
Controlled group members, tax computation, Unequal apportionment plan.
Written notice of allocation, Line 3.

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