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Instructions for Form 1120-C 2006 Tax Year

Index

This is archived information that pertains only to the 2006 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 period, Accounting Period
Address change, Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Affiliated group, Affiliated group.
Alternative minimum tax, Line 3. Alternative Minimum Tax (AMT)
Amended return, Item D. 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 13. Bad Debts
Balance sheets, Balance Sheets per Books
Business start-up and organizational costs, Business start-up and organizational costs.

C

Capital construction fund:, Capital construction fund for commercial fishermen.
Charitable contributions, Line 17. Charitable Contributions
Compensation of officers, Line 11. Compensation of Officers
Contributions to reduce debt held by the public, How To Make a Contribution To Reduce Debt Held by the Public
Controlled group:
Member of, Line 1. Members of a Controlled Group
Cost of goods sold, Cost of Goods Sold
Credits:
Foreign tax, Line 5a. Foreign Tax Credit
Form 2439, Line 29f. Credits
Form 4136, Line 29f. Credits
General business, Line 5c. General Business Credit
Recapture of, Line 8. Other Taxes
Reducing expenses, Reducing certain expenses for which credits are allowable.
Reducing salaries, Line 12. Salaries and Wages

D

Deductions, Deductions
Deductions and adjustments under section 1382, Deductions and Adjustments Under Section 1382
Depletion, Examples of other deductions.
Depository methods of tax payment, Depository Methods of Tax Payment
Depreciation, Line 18. Depreciation
Disclosure statement, reportable transaction, Reportable transaction disclosure statement.
Dividends, Line 4. Dividends
Dividends and special deductions, Dividends and Special Deductions

E

Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement.
Employee benefit programs, Line 21. Employee Benefit Programs
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax:, Estimated Tax Payments
Overpaid, Line 29c. Overpaid Estimated Tax
Payments, Line 29b. Estimated Tax Payments
Penalty, Estimated tax penalty.
Extension of time to file, Extension of Time to File
Extraterritorial income, Extraterritorial income.

F

Final return, Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Foreign tax credit, Line 5a. Foreign Tax Credit
Forms and publications, How to get, How To Get Forms and Publications

G

General business credit, Line 5c. General Business Credit
Golden parachute payments, Golden parachute payments.
Gross receipts, Line 1. Gross Receipts or Sales
Gross rents and royalties, Line 6. Gross Rents and Royalties

I

Income, Income
Income from qualifying shipping activities, Income from qualifying shipping activities.
Initial return, Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Installment sales, Installment sales.
Interest
Income, Line 5. Interest
Tax-exempt, Item 10. (see investments)
Interest and penalties, Interest and Penalties
Interest expense, Line 16. Interest
Inventory:
Valuation methods, Lines 10a through 10f. Inventory Valuation Methods
Investments, Line 5. Investments

L

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

N

Name change, Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Net operating loss, Line 26b. Net Operating Loss (NOL) Deduction
Nonpatronage income, Nonpatronage income.

O

Organizational costs, Business start-up and, Business start-up and organizational costs.
Other deductions, Line 23. Other Deductions
Other income, Line 9. Other Income
Other taxes:
Recapture, Line 8. Other Taxes

P

Paid preparer authorization, Paid Preparer Authorization
Passive activity limitations, Passive activity limitations.
Patronage dividends, Patronage dividends and per-unit retain allocations., Line 3. Patronage Dividends
Payment, Depository methods of, Depository Methods of Tax Payment
Penalty:
Estimated tax, Line 30. Estimated Tax Penalty
Late filing, Late filing of return.
Late payment, Late payment of tax.
Pension, profit-sharing, etc., plans, Line 20. Pension, Profit-sharing, etc., Plans
Per-unit retain allocations, Patronage dividends and per-unit retain allocations.
Preparer, tax return, Who Must Sign
Principal business activity codes, Forms 1120-C
Private delivery services, Private delivery services.

Q

Qualified written notice of allocation, Line 3b. Qualified written notices of allocation.
Qualifying shipping activities, Income from, Income from qualifying shipping activities.

R

Reconciliation of income (Sch M-1), Reconciliation of Income (Loss) per Books With Income per Return
Recordkeeping, Recordkeeping
Refund, Line 33. Refund
Related taxpayer transactions, Transactions between related taxpayers.
Rents (expense), Line 14. Rents
Repairs and maintenance, Repairs and maintenance.

S

Salaries and wages, Line 12. Salaries and Wages
Schedule
C, Schedule C
Schedule:
A, Schedule A
H, Schedule H
J, Schedule J
K, Schedule K
L, Schedule L
M-1, Schedule M-1
M-3 (Form 1120), Schedule M-3 (Form 1120).
O, New form for controlled groups., Line 1. Members of a Controlled Group
Signature, Who Must Sign

T

Tax computation, Tax Computation
Tax issues, unresolved, Unresolved Tax Issues
Tax rate schedule, Line 2. Income Tax
Taxes and licenses, Line 15. Taxes and Licenses
Taxpayer Advocate, Unresolved Tax Issues
Travel and entertainment, Line 5c. Travel and Entertainment
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)
Written notice of allocation, Line 3b. Qualified written notices of allocation.

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