, Electronic Deposit Requirement

A

Accounting methods

Change in accounting method, Change in Accounting Method

Accounting periods, Accounting Periods

Address change, Item E. Final Return, Name Change, Address Change, or Amended Return

Affiliated group, Affiliated group.

Amended return, Item E. Final Return, Name Change, Address Change, or Amended Return

Assembling the return, Assembling the Return

B

Backup withholding, Backup withholding.

Business startup costs, Business start-up and organizational costs.

C

Charitable contributions, Charitable contributions.

Consolidated return, Consolidated Return

consolidated return, Item A(2)

Controlled group:

Brother-sister, Schedule K—Tax Computation

Combined group, Schedule K—Tax Computation

Member of, Schedule K—Tax Computation

Parent-subsidiary, Schedule K—Tax Computation, Question 6.

D

Deductions, Deductions

Definitions

Insurance company, Definitions

Life insurance company, Definitions

Reserves test, Definitions

Depository methods of tax payment

Deposits with Form 8109, Depositing on time.

Electronic deposit requirement

Depositing on time, Depositing on time.

E

Electronic deposit of tax refund of $1 million or more, Line 33. Electronic deposit of tax refund of $1 million or more.

Electronic Federal Tax Payment System (EFTPS), Depositing on time., Deposits With Form 8109

Employer identification number (EIN), Employer Identification Number (EIN)

Estimated tax payments, Estimated Tax Payments, Line 29c. Estimated tax payments.

Estimated tax penalty, Line 30. Estimated tax penalty.

Overpaid estimated tax, Overpaid Estimated Tax

Excess interest, Line 2.

Experience-rated refund, Line 4.

Extension of time to file, Extension.

F

Final return, Item E. Final Return, Name Change, Address Change, or Amended Return

Foreign corporations, Line 9. Foreign Corporations.

Foreign person, Foreign person.

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 premiums and other consideration, Line 1.

I

Interest

Late payment of tax, Interest and Penalties

L

Life Insurance Company Taxable Income, Life Insurance Company Taxable Income

Limitation on dividends-received deduction, Line 10, column (c). Limitation on dividends-received deduction.

Limitations on deductions, Limitations on Deductions

Lobbying expenses, Lobbying expenses.

Losses incurred, Line 9. Death benefits, etc.

M

Minimum tax:

Alternative, Line 4. Alternative minimum tax (AMT).

Prior year, credit for, Line 6d. Credit for prior year minimum tax.

N

NAIC Annual Statement, NAIC Annual Statement.

Name change, Item E. Final Return, Name Change, Address Change, or Amended Return

O

Operations loss deduction, Line 20. Operations loss deduction.

Other deductions, Line 18. Other deductions.

Other taxes, Line 10. Other Taxes.

Owner's country, Owner's country.

P

Paid preparer authorization, Paid Preparer Authorization

Penalties

Estimated tax penalty, Line 30. Estimated tax penalty.

Late filing of return, Interest and Penalties

Late payment of tax, Interest and Penalties

Other penalties, Other penalties.

Trust fund recovery penalty, Trust fund recovery penalty.

Pension, profit-sharing, etc. plans, Pension, profit-sharing, etc. plans.

Period covered, Period Covered

Policyholder dividends, Line 7., Schedule E—Policyholder Dividends

Possessions tax credit, Possessions tax credit.

Premium adjustment, Line 3.

R

Reconciliation, Reconciliation.

Recordkeeping, Recordkeeping

Return premiums, Line 1.

S

Schedule:

A, Schedule A—Dividend Income and Dividends-Received Deduction

B, Schedule B—Gross Investment Income

C, Schedule C—Differential Earnings Amount

E, Schedule E—Policyholder Dividends

F, Schedule F—Increase (Decrease) in Reserves and Company/Policyholder Share Percentage

G, Schedule G—Policy Acquisition Expenses

H, Schedule H—Small Life Insurance Company Deduction

I, Schedule I—Limitation on Noninsurance Losses

J, Part I, Schedule J Part I—Shareholders Surplus Account

J, Part II, Part II—Policyholders Surplus Account

K, Schedule K—Tax Computation

L, Part I, Part I—Total Assets

L, Part II, Part II—Total Assets and Total Insurance Liabilities

M, Schedule M—Other Information

Section 953 Elections, Item D. Section 953 Elections

Special estimated tax payments

Prior year(s) special estimated tax payments to be applied, Line 29d. Special estimated tax payments.

Tax benefit rule, Line 29d. Special estimated tax payments.

Statutory reserves, Line 3.

Stock ownership in foreign corporations, Stock ownership in foreign personal holding companies (FPHC).

T

Tax and payments

Estimated tax payments, Tax and Payments

Prior year(s) special estimated tax payments to be applied, Tax and Payments

Special estimated tax payments, Tax and Payments

Tax computation worksheet for members of a controlled group, Line 3.

Tax rate schedule, Line 3.

Tax reserves, Line 3.

Transactions between related taxpayers, Transactions between related taxpayers.

Transfers to a corporation controlled by the transferor, Transfers to a corporation controlled by the transferor.

Travel, meals, and entertainment, Travel, meals, and entertainment.

U

Unresolved tax issues, Unresolved Tax Issues

W

When to file

Extension, When To File

Where to file, Definitions

Who must file

Foreign life insurance companies, Who Must File

Mutual savings banks conducting life insurance business, Who Must File

Who must file:

Other insurance companies, Other insurance companies

Who must sign, Who Must Sign

Worksheets:

Members of a controlled group, tax computation, Line 3.

Schedule A, Line 9, column (a).