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Instructions for Forms 1120 and 1120-A

• Changes To Note
• Photographs of
• Unresolved Tax Issues
• How To Make a Contribution To Reduce the Public Debt
• How To Get Forms
• General Instructions
  • Purpose of Form
  • Who Must File
    • Who May File Form 1120-A
    • Special Returns for
    • Ownership Interest in a FASIT
  • When To File
  • Who Must Sign
  • Paid Preparer Authorization
  • Other Forms, Returns,
    • Forms
    • Amended Return
    • Statements
  • Assembling the Return
  • Accounting Methods
  • Accounting Periods
  • Rounding Off to
  • Recordkeeping
  • Depository Method
    • Electronic Deposit Requirement
    • Deposits With Form 8109
  • Estimated Tax Payments
  • Interest and Penalties
• Specific Instructions
  • Period Covered
  • Name
  • Address
  • Item A
    • Consolidated Return
    • Personal Holding Company (Form 1120 Only)
    • Personal Service Corporation
  • Item B - Employer Identification Number (EIN)
  • Item D - Total Assets
  • Item E - Initial Return,
  • Income
    • Line 1
      • Gross Receipts
    • Line 2
      • Cost of Goods Sold
    • Line 4
      • Dividends
    • Line 5
      • Interest
    • Line 6
      • Gross Rents
    • Line 8
      • Capital Gain Net Income
    • Line 9
      • Net Gain or (Loss)
    • Line 10
      • Other 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 22 (Form 1120 Only)
      • Depletion
    • Line 24 (Form 1120 Only)
      • Pension, Profit-Sharing, etc., Plans
    • Line 25 (Form 1120 Only)
      • Employee Benefit Programs
    • Line 26, Form 1120
      • Other Deductions
    • Line 28, Form 1120
      • Taxable Income Before NOL
    • Line 29a, Form 1120
      • Net Operating Loss Deduction
    • Line 29b, Form 1120
      • Special Deductions
    • Line 30, Form 1120
      • Taxable Income
    • Line 32b, Form 1120
      • Estimated Tax Payments
    • Line 32f, Form 1120
    • Line 32g, Form 1120
      • Credit for Federal Tax on Fuels
    • Line 32h, Form 1120
      • Total Payments
    • Line 33, Form 1120
      • Estimated Tax Penalty
    • Line 36, Form 1120
      • Direct Deposit of Refund
  • Schedule A, Form 1120
    • Cost of Goods Sold
    • Line 1
      • Inventory at Beginning of Year
    • Line 4
      • Additional Section 263A Costs
    • Line 5
      • Other Costs
    • Line 7
      • Inventory at End of Year
    • Lines 9a through 9f
      • 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)
      • Limitation on Dividends-Received Deduction
    • Line 10, Columns (a) and (c)
    • Line 11, Column (a)
    • Line 12, Columns (a) and (c)
    • 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, Form 1120
    • Tax Computation
    • Lines 1 and 2, Form 1120
    • Line 3, Form 1120
    • Line 4, Form 1120
      • Alternative Minimum Tax
    • Line 6a (Form 1120 Only)
      • Foreign Tax Credit
    • Line 6b (Form 1120 Only)
      • Possessions Tax Credit
    • Line 6c (Form 1120 Only)
    • Line 6d, Form 1120
      • General Business Credit
    • Line 6e, Form 1120
      • Credit for Prior Year Minimum Tax
    • Line 6f (Form 1120 Only)
    • Line 9 (Form 1120 Only)
      • Personal Holding Company Tax
    • Line 10, Form 1120
      • Other Taxes
    • Line 11 ( Form 1120 Only)
      • Total Tax
  • Schedule K, Form 1120
    • Other Information
    • Question 4 (Form 1120 Only)
    • Question 6 (Form 1120-A Only)
    • Question 7 (Form 1120 Only)
    • Item 9, Form 1120
    • Item 11 (Form 1120 Only)
    • Item 12 (Form 1120 Only)
  • Schedule L, Form 1120
    • Balance Sheets per Books
    • Line 5
      • Tax-Exempt Securities
    • Line 26, Form 1120
      • Adjustments to Shareholders' Equity
  • Schedule M-1, Form 1120
    • Reconciliation of Income (Loss) per Books With Income per Return
      • Travel and Entertainment
    • Line 7, Form 1120
      • Tax-Exempt Interest
• Paperwork Reduction Act Notice.

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Index

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A

• Accounting methods
• Accounting periods
• Affiliated group
• Amended return
• Apportionment plan
• Assembling the return
• At-risk rules

B

• Backup withholding
• Bad debts
• Balance sheets
• Business startup expenses

C

• Capital construction fund:
• Capital construction fund:
• Capital gain net income
• Closely held corporations
• Compensation of officers
• Consolidated return
• Consolidated return
• Consolidated return
• Contributions to reduce the public debt
• Contributions, charitable
• Controlled group:
• Controlled group:
• Cost of goods sold
• Credits against tax

D

• Deductions
• Depletion
• Depository method of tax payment
• Depreciation
• Direct deposit of refund
• Disclosure statement
• Dividend income
• Dividends-received deduction
• Dividends-received deduction

E

• Electronic Federal Tax Payment System (EFTPS)
• Employee benefit programs
• Employer identification number (EIN)
• Estimated tax:
• Estimated tax:
• Estimated tax:
• Extension of time to file
• Extraterritorial income

F

• Farming, corporations engaged in
• Financial asset securitization investment trust (FASIT)
• Foreign financial accounts
• Foreign person (defined)
• Foreign tax credit
• Form 1120-A requirements
• Forms and publications, how to get
• Fuels, credit for tax on

G

• General business credit
• Golden parachute payments

I

• Installment sales
• Interest due:
• Interest due:
• Interest expense
• Interest expense (relating to section 263A)
• Interest income:
• Interest income:
• Interest income:
• Inventory:
• Inventory:
• Inventory:

L

• LIFO recapture amount:
• LIFO recapture:
• Lobbying expenses, nondeductibility

M

• Mark-to-market accounting method
• Minimum tax:
• Minimum tax:
• Mutual savings banks conducting life insurance business

N

• Name change
• Net operating loss
• Net operating loss
• Nonaccrual experience method

O

• Other deductions
• Other income
• Ozone-depleting chemicals, credit for tax on

P

• Partnership income (loss)
• Partnership income (loss)
• Passive activity limitations
• Penalties
• Pension, profit-sharing, etc. plans
• Personal holding company
• Personal holding company tax
• Personal service corporation
• Possessions tax credit
• Preparer, tax return
• Private delivery services

Q

• Qualified personal service corporation

R

• Recapture taxes
• Reconciliation of income
• Recordkeeping
• Rents (expense)
• Rents (income)
• Repairs and maintenance

S

• Salaries and wages
• Schedule:
• Schedule:
• Schedule:
• Schedule:
• Schedule:
• Section 263A costs
• Section 263A costs
• Shareholders
• Special returns for certain organizations

T

• Tax computation
• Tax issues, unresolved
• Tax rate schedule
• Tax-exempt securities
• Taxes and licenses
• Travel, meals, and entertainment

W

• When to file
• Where to file
• Who must file
• Who must sign
• Worksheets:
• Worksheets:
• Worksheets:

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