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.
- Allocation of patronage and nonpatronage income and deductions, Schedule G. Allocation of Patronage and Nonpatronage Income and Deductions
- Allocations to patrons:
-
- Elective, Elective allocations to patrons of subchapter T cooperatives.
- Recapture of elective allocation of credit to patrons, Recapture of elective allocation of credit to patrons.
- Recapture of required excess credit allocated to patrons, Recapture of required excess credit allocated to patrons.
- Required, Required allocations to patrons of subchapter T cooperatives.
- 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
- At-risk rules, At-risk rules.
C
- Capital construction fund:, Merchant Marine capital construction fund.
- 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, Schedule A. 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, Schedule H. Deductions and Adjustments Under Section 1382
- Depletion, Examples of other deductions.
- Deposit with Form 8109, Deposit with Form 8109.
- 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, Schedule C. Dividends and Special Deductions
- Domestic production activities deduction, Line 22. Domestic Production Activities Deduction
- Domestic production activities deduction allocation, Line 4. Domestic production activities deduction allocation (section 199).
I
- Identifying information, Item A. Identifying Information
- 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
O
- Organizational costs, Business start-up and, Business start-up and organizational costs.
- Other deductions:
-
- Amortization, Line 23. Other Deductions
- Depletion, Line 23. Other Deductions
- Entertainment expenses, Line 23. Other Deductions
- Insurance premiums, Line 23. Other Deductions
- Legal and professional fees, Line 23. Other Deductions
- Organizational costs, Line 23. Other Deductions
- Reforestations costs, Line 23. Other Deductions
- Repairs and maintenance, Line 23. Other Deductions
- Start-up costs, Line 23. Other Deductions
- Supplies, Line 23. Other Deductions
- Travel expenses, Line 23. Other Deductions
- Utilities, Line 23. Other Deductions
- Other income, Line 9. Other Income
- Other information, Schedule K. Other Information
- 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, Form 1120-C
- Private delivery services, Private delivery services.
S
- Salaries and wages, Line 12. Salaries and Wages
- Schedule:
-
- A, Schedule A. Cost of Goods Sold
- C, Schedule C. Dividends and Special Deductions
- G, Schedule G. Allocation of Patronage and Nonpatronage Income and Deductions
- H , Schedule H. Deductions and Adjustments Under Section 1382
- J, Schedule J. Tax Computation
- K, Schedule K. Other Information
- L, Schedule L. Balance Sheets per Books
- M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income per Return
- M-3 (Form 1120), Schedule M-3 (Form 1120).
- O, Line 1. Members of a Controlled Group
- Section 1382, deductions and adjustments, Line 26a. Deductions and Adjustments Under Section 1382
- Section 1383 adjustment, Line 29g. Section 1383 Adjustment
- Signature, Who Must Sign
- Specific instructions, Specific Instructions
T
- Tax computation, Schedule J. 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.
- Type of cooperative, Item C. Type of Cooperative