, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

A

Amended return, Claim for Refund or Credit/Amended Return, Required disclosure. Lines 17 through 19.

Amount involved, Prohibited allocations of securities in an S corporation.

C

Claim for refund, Claim for Refund or Credit/Amended Return

D

Disqualified benefit, funded welfare plans, Part I—Taxes

Disqualified person, Schedule of Other Participating Disqualified Persons and Description of Correction

Due dates,

E

Eligible investment advice arrangement, Prohibited Transactions and Investment Advice

Employer reversion, Tax on Reversion of Qualified Plan Assets to an Employer

Entity manager, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

ESOP, Prohibited allocations for ESOP or worker-owned cooperative.

Prohibited allocations, Line 6. Section 4979A—Tax on Certain Prohibited Allocations of Qualified ESOP Securities.

ESOP dispositions, Line 5a and 5b. Section 4978—Tax on Certain ESOP Dispositions.

Excess contributions

403(b)(7) plans, Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts

Section 4979, Tax on Excess Contributions to Certain Plans

Excise tax due dates, , Part I—Taxes , Line 5a and 5b. Section 4978—Tax on Certain ESOP Dispositions.

Extension, Extension.

F

Form 5558, Extension.

Form 8886-T, Required disclosure. Lines 17 through 19.

Funded welfare plans, Part I—Taxes

I

Interest, Interest.

Investment advice, Prohibited Transactions and Investment Advice

L

Late filing, Penalty for late filing of return.

Interest, Interest.

Penalty, Penalty for late filing of return.

Late payment, Penalty for late payment of tax.

Liquidity shortfall, Tax on Failure to Pay Liquidity Shortfall

Additional tax, Additional tax for failure to correct liquidity shortfall.

Listed transaction, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

M

Minimum funding standards, failure, Tax on Failure To Meet Minimum Funding Standards

N

Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.

Nonallocation year, Prohibited allocations of securities in an S corporation.

Nondeductible employer contributions, Schedule A (Section 4972)

Exception, defined benefit plan, Defined benefit plans exception.

Exception, defined contribution plan, Defined contribution plans exception.

Nondeductible contributions, Nondeductible contributions.

Qualified plan, Section 4972.

Notice of significant reduction in future accruals, Tax on Failure to Provide Notice of Significant Reduction in Future Accruals

Applicable individual, Tax on Failure to Provide Notice of Significant Reduction in Future Accruals

P

Payment of taxes, Required disclosure. Lines 17 through 19.

Penalty, Interest., Penalty for late filing of return.

Late payment, Penalty for late payment of tax.

Private delivery services, Private delivery services.

Prohibited allocation

Disqualified person, Prohibited allocations of securities in an S corporation.

ESOP, Line 6. Section 4979A—Tax on Certain Prohibited Allocations of Qualified ESOP Securities., Prohibited allocations for ESOP or worker-owned cooperative.

Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.

S corporation, Prohibited allocations of securities in an S corporation.

Synthetic equity, Prohibited allocations of securities in an S corporation.

Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.

Prohibited reportable transaction, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

Prohibited tax shelter transaction, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

Entity manager, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

Required disclosure, Required disclosure. Lines 17 through 19.

Prohibited transaction, Tax on Prohibited Transactions

Correcting, Correcting certain prohibited transactions.

Correction period, Correcting certain prohibited transactions.

Definition, Prohibited transaction.

Disqualified person, Disqualified person.

Exemptions, Exemptions.

Failure to correct, Additional tax for failure to correct the prohibited transaction (Section 4975(b)).

Investment advice, Prohibited Transactions and Investment Advice

Purpose of form, Purpose of Form

Q

Qualified ESOP securities, Line 6. Section 4979A—Tax on Certain Prohibited Allocations of Qualified ESOP Securities.

R

Required disclosure

Prohibited tax shelter transaction, Required disclosure. Lines 17 through 19.

Reversion of qualified plan assets, Tax on Reversion of Qualified Plan Assets to an Employer

Qualified plan, Tax on Reversion of Qualified Plan Assets to an Employer

Terminated defined benefit plan, Terminated defined benefit plan.

S

S corporations

Prohibited allocations, Prohibited allocations of securities in an S corporation.

Section 403(b) plan, Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts

Section 4965, Line 16. Section 4965—Prohibited Tax Shelter Transactions.

Section 4971(a), Schedule D (Section 4971(a) and (b))

Section 4971(b), Schedule D (Section 4971(a) and (b))

Section 4971(f), Schedule E (Section 4971(f))

Section 4971(g), Schedule F (Section 4971(g))

Section 4971(g)(2), Line 10a. Section 4971(g)(2)—Failure to Comply With a Funding Improvement or Rehabilitation Plan.

Section 4971(g)(3), Section 4971(g)(3)—Failure to Meet Requirements for Plans in Endangered or Critical Status

Section 4971(g)(4), Section 4971(g)(4)—Failure to Adopt Rehabilitation Plan

Section 4972, Schedule A (Section 4972)

Section 4973(a)(3), Schedule B (Section 4973(a)(3))

Section 4975, Schedule C (Section 4975)

Section 4976, Part I—Taxes

Section 4977, Tax on Excess Fringe Benefits

Section 4979, Schedule H (Section 4979)

Section 4979A, Line 6. Section 4979A—Tax on Certain Prohibited Allocations of Qualified ESOP Securities.

Section 4980, Schedule I (Section 4980)

Section 4980F, Schedule J (Section 4980F)

Summary of taxes due, Part I—Taxes

Synthetic equity, Prohibited allocations of securities in an S corporation.

Amount involved, Prohibited allocations of securities in an S corporation.

T

Table of due dates,

W

When to file, When To File

Where to file, Where To File

Who must file, Who Must File

Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.