U.S. Income Tax Return for an S Corporation
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Form 1120S - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Termination of Election
- Electronic Filing
- 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
- Amended Return
- Other Forms and Statements That May Be Required
- Passive Activity Limitations
- Extraterritorial Income Exclusion
- Specific Instructions
- Period Covered
- Name and Address
- Item B. Business Code
- Item C. Schedule M-3 Information
- Item D. Employer Identification Number (EIN)
- Item F. Total Assets
- Item H. Final Return, Name Change, Address Change, Amended Return, or S Election Termination or Revocation
- Income
- Deductions
- Limitations on Deductions
- Line 7. Compensation of Officers andLine 8. Salaries and Wages
- Line 9. Repairs and Maintenance
- Line 10. Bad Debts
- Line 11. Rents
- Line 12. Taxes and Licenses
- Line 13. Interest
- Line 14. Depreciation
- Line 15. Depletion
- Line 17. Pension, Profit-Sharing, etc., Plans
- Line 18. Employee Benefit Programs
- Line 19. Other Deductions
- Reforestation expenditures.
- Line 21. Ordinary Business Income (Loss)
- Tax and Payments
- Schedule A.Cost of Goods Sold
- Schedule B. Other Information
- Schedules K and K-1 (General Instructions)
- Specific Instructions (Schedule K-1 Only)
- Specific Instructions (Schedules K and K-1, Part III)
- Reconciliation
- Schedule L. Balance Sheets per Books
- Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Schedule M-2. Analysis of Accumulated Adjustments Account, Other Adjustments Account, and Shareholders' Undistributed Taxable Income Previously Taxed
- Instructions for Form 1120S - Notices
- Instructions for Form 1120S - 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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