U.S. Income Tax Return for Cooperative Associations
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- Instructions for Form 1120-C - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Where To File
- When To File
- Who Must Sign
- Assembling the Return
- Depository Methods of Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off To Whole 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 C. Type of Cooperative
- Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
- Income
- Deductions
- Limitations on Deductions
- Line 11. Compensation of Officers
- Line 12. Salaries and Wages
- Line 13. Bad Debts
- Line 14. Rents
- Line 15. Taxes and Licenses
- Line 16. Interest
- Line 17. Charitable Contributions
- Line 18. Depreciation
- Line 20. Pension, Profit-sharing, etc., Plans
- Line 21. Employee Benefit Programs
- Line 22. Domestic Production Activities Deduction
- Line 23. Other Deductions
- Line 25. Taxable Income Before Section 1382, NOL Deduction, and Special Deductions
- Line 26a. Deductions and Adjustments Under Section 1382
- Line 26b. Net Operating Loss (NOL) Deduction
- Line 26c. Special Deductions
- Line 27. Taxable Income
- Line 29a. 2006 Overpayment Credited to 2007
- Line 29b. Estimated Tax Payments
- Line 29c. Overpaid Estimated Tax
- Line 29d. Net Tax Payments
- Line 29f. Credits
- Line 29g. Section 1383 Adjustment
- Line 29h. Total Payments
- Line 30. Estimated Tax Penalty
- Line 33. Refund
- Schedule A. Cost of Goods Sold
- Line 1. Inventory at Beginning of Year
- Line 4a. Per-Unit Retain Allocations Paid in Qualified Per-Unit Retain Certificates and Money or Other Property
- Line 5. Nonqualified Per-Unit Retain Certificates Redeemed This Year
- Line 6a. Additional Section 263A Costs
- Line 6b. Other Costs
- Line 8. Inventory at End of Year
- Lines 10a through 10f. Inventory Valuation Methods
- Schedule C. Dividends and 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. Columns (a) and (b)
- 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 G. Allocation of Patronage and Nonpatronage Income and Deductions
- Schedule H. Deductions and Adjustments Under Section 1382
- Schedule J. Tax Computation
- Line 1. Members of a Controlled Group
- Line 2. Income Tax
- Line 3. Alternative Minimum Tax (AMT)
- Line 5a. Foreign Tax Credit
- Line 5b. American Samoa Economic Development Credit and Qualified Electric Vehicle Credit
- Line 5c. General Business Credit
- Line 5d. Credit for Prior Year Minimum Tax
- Line 6. Total Credits
- Line 8. Other Taxes
- Line 9. Total Tax
- Schedule K. Other Information
- Schedule L. Balance Sheets per Books
- Schedule M-1. Reconciliation of Income (Loss) per Books With Income per Return
- Instructions for Form 1120-C - Notices
- Instructions for Form 1120-C - Additional Material
- Form 1120-C
- 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
- Form 1120-C
- Index
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