U.S. Corporation Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Form 1120 - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Assembling the Return
- Depository Methodsof Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off ToWhole Dollars
- Recordkeeping
- Other Forms and Statements That May Be Required
- Specific Instructions
- Period Covered
- Name and Address
- Item A. Identifying Information
- Item B. Employer Identification Number (EIN)
- Item D. Total Assets
- Item E. Initial Return, Final Return, Name Change, or Address Change
- Income
- Deductions
- Limitations on Deductions
- Line 12. Compensation of Officers
- Line 13. Salaries and Wages
- Line 14. Repairs and Maintenance
- Line 15. Bad Debts
- Line 16. Rents
- Line 17. Taxes and Licenses
- Line 18. Interest
- Line 19. Charitable Contributions
- Line 20. Depreciation
- Line 21. Depletion
- Line 23. Pension, Profit-Sharing, etc., Plans
- Line 24. Employee Benefit Programs
- Line 26. Other Deductions
- Line 28. Taxable Income Before NOL Deduction and Special Deductions
- Line 29a. Net Operating Loss Deduction
- Line 29b. Special Deductions
- Tax and Payments
- Line 30. Taxable Income
- Line 32b. Estimated Tax Payments
- Line 32c. Overpaid estimated tax
- Line 32f
- Line 32g. Refundable Credits From Forms 3800 and 8827
- Line 32h. Total Payments
- Line 33. Estimated Tax Penalty
- Line 36
- Schedule A.Cost of Goods Sold
- Schedule C. Dividendsand Special Deductions
- Line 1, Column (a)
- Line 2, Column (a)
- Line 3, Column (a)
- Line 3, Columns (b) and (c)
- Line 4, Column (a)
- Line 5, Column (a)
- Line 6, Column (a)
- Line 7, Column (a)
- Line 8, Column (a)
- Line 9, Column (c)
- Line 10, Columns (a) and (c)
- Line 11, Columns (a) and (c)
- Line 12, Column (a)
- Line 13, Column (a)
- Line 14, Column (a)
- Line 15, Column (a)
- Line 16, Column (a)
- Line 17, Column (a)
- Line 18, Column (c)
- Schedule J.Tax Computation
- Schedule K.Other Information
- Schedule L.Balance Sheet per Books
- Schedule M-1. Reconciliation of Income (Loss) per Books With Income per Return
- Instructions for Form 1120 - Notices
- Instructions for Form 1120 - Additional Material
- Principal Business Activity Codes
- Agriculture, Forestry, Fishing and Hunting
- Mining
- Utilities
- Construction
- Manufacturing
- Wholesale Trade
- Retail Trade
- Transportation and Warehousing
- Information
- Finance and Insurance
- Real Estate and Rental and Leasing
- Professional, Scientific, and Technical Services
- Management of Companies (Holding Companies)
- Administrative and Support and Waste Management and Remediation Services
- Educational Services
- Health Care and Social Assistance
- Arts, Entertainment, and Recreation
- Accommodation and Food Services
- Other Services
- Index
- Principal Business Activity Codes
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