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Instructions for Form 1120S 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
Accumulated adjustments account, Column (a). Accumulated Adjustments Account
Amended return, Amended Return
Assembling return, Assembling the Return
At-risk activities-reporting requirements, Special Reporting Requirements for At-Risk Activities

B

Bad debt deduction, Line 10. Bad Debts
Balance sheets-Sch. L, Schedule L. Balance Sheets per Books
Business start-up expenses, Business start-up and organizational costs.

C

Change in accounting method, Change in accounting method.
Charitable contributions, Line 12a. Contributions
Cost of goods sold, Line 2. Cost of Goods Sold, Schedule A. Cost of Goods Sold

D

Deductions, Deductions, Deductions
Deductions from oil and gas properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
Deductions, limitations on, Limitations on Deductions
Depletion, Line 15. Depletion
Depletion (other than oil and gas), Line 15c. Depletion (Other Than Oil and Gas)
Depreciation, Line 14. Depreciation
Direct deposit of refund, Direct Deposit of Refund, Line 27
Distributions, Distributions
Distributions, property, Line 16d. Property 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
Employer identification number (EIN), Item C. Employer Identification Number (EIN)
Estimated tax payment, Estimated Tax Payments, Line 23e
Estimated tax penalty, Line 24. Estimated Tax Penalty
Expenses, nondeductible-Sch. K or K-1, Line 16c. Nondeductible Expenses
Extension of time to file, Extension of Time To File
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, or Amended Return
Foreign transactions-Sch. K or K-1, Foreign Transactions
Forms and Publications, how to get, How To Get Forms and Publications

G

Gain (loss), section 1231-Sch. K or K-1, Line 9. Net Section 1231 Gain (Loss)
Gain, ordinary, Line 4. Net Gain (Loss) From Form 4797
Gross receipts, Line 1. Gross Receipts or Sales

I

Income, Income
Income from oil and gas properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
Income, rental activities, Line 2. Net Rental Real Estate Income (Loss)
Income, tax-exempt, Line 16a. Tax-Exempt Interest Income
Income, trade or business activities, Line 1. Ordinary Business Income (Loss)
Installment sales, Installment sales.
Interest deduction, Line 13. Interest
Interest due on tax payment, Interest.
Interest expense, investment, Line 12b. Investment Interest Expense
Inventory, Section 263A uniform capitalization rules.
Inventory valuation methods, Lines 9a Through 9f. Inventory Valuation Methods
Investment income and expenses, Lines 17a and 17b. Investment Income and Expenses

L

Loans from shareholders, Line 16e. Repayment of Loans From Shareholders
Lobbying expenses, nondeductibility, Lobbying expenses.
Low-income housing credit, Low-Income Housing Credit
Low-income housing credit recapture, Recapture of low-income housing credit (codes E and F).

M

Multiple activities-reporting requirements, Special Reporting Requirements for Corporations With Multiple Activities

O

Officer compensation, Line 7. Compensation of Officers and Line 8. Salaries and Wages
Organizational expenditures, Business start-up and organizational costs.

P

Passive activities-rental, Rental Activities
Passive activities-reporting requirements, Passive Activity Reporting Requirements
Passive activity limitations, Passive Activity Limitations
Penalties, Late filing of return.
Pension, profit-sharing, etc., plans, Line 17. Pension, Profit-Sharing, etc., Plans
Portfolio income, Portfolio Income, Portfolio Income
Preparer, tax return, Paid Preparer Authorization
Private delivery services, Private Delivery Services
Property distributions, Line 16d. Property Distributions

Q

Qualified rehabilitation expenditures, Line 13c. Qualified Rehabilitation Expenditures (Rental Real Estate)

R

Recapture, low-income housing credit, Recapture of low-income housing credit (codes E and F).
Recapture, section 179 deduction, Recapture of section 179 deduction (code L).
Recordkeeping, Recordkeeping
Reforestation, Reforestation expenditures., Reforestation expense deduction (code N)., Amortization of reforestation costs (code S).
Related party transactions, Transactions between related taxpayers.
Rental activities, income and expenses, Line 2. Net Rental Real Estate Income (Loss)
Rental deduction, Line 11. Rents
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
Schedule M-3, Item H. Schedule M-3 Information
Section 179 expense, Line 11. Section 179 Deduction
Section 263A rules, Section 263A uniform capitalization rules.
Section 59(e)(2) expenditures, Lines 12c(1) and 12c(2). Section 59(e)(2) Expenditures
Self-charged interest, Self-Charged Interest
Substitute Sch. K-1, Substitute Forms

T

Tax issue, unresolved, Unresolved Tax Issues
Tax payment, depository methods, Depository Methods of Tax Payment
Taxes and licenses deduction, Line 12. Taxes and Licenses
Taxes due, Tax and Payments
Termination of S election, Termination of Election
Travel and entertainment deduction, Travel, meals, and entertainment.

W

When to file, When To File
Where to file, When To File
Who must file, Who Must File
Who must sign, Who Must Sign

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