Sample Returns

Form 1120-A

Rose Flower Shop, Inc., is the corporation for which this sample return is filled out. Rose Flower Shop operates a business that sells fresh cut flowers and plants. It uses an accrual method of accounting and files its returns on the calendar tax year basis.

A corporation can file Form 1120-A if it has gross receipts (line 1a) under $500,000, total income under $500,000, total assets under $500,000, and meets certain other requirements. Since Rose Flower Shop met all these requirements for 2002, it filed Form 1120-A.

Page 1

When you prepare your return, use the pre-addressed label sent to you by the IRS. It is designed to expedite processing and prevent errors. If you do not have a pre-addressed label, enter your corporation's name, street address, city, state, ZIP code, and employer identification number in the appropriate spaces on the first page.

Show the name and employer identification number of the corporation in the top margin of schedules and attachments to Form 1120-A.

Fill in the items of income, deduction, tax, and payments listed on page 1 that apply to the business. Do not alter, substitute for, or cross out the line captions on the return forms.

Item D. You are not required to enter total assets here if the answer to Question 7 in Part II is Yes. Rose Flower Shop must complete Item D. The $67,967 comes from line 12(b) in Part III.

Line 1. Gross sales, line 1a, for the year totaled $450,000 using an accrual method of accounting. Rose had no returned goods and allowances, so line 1c shows net sales of $450,000.

Line 2. Cost of goods sold is $234,000. Figure this using the Cost of Goods Sold Worksheet, shown later.

Line 3. Net sales less cost of goods sold results in a gross profit of $216,000.

Line 11. Total income is $216,000.

Line 12. The $60,000 is the salary of the company president.

Line 13. Other salaries and wages of $72,000 are entered here. This includes only salaries and wages not included on line 12.

Line 16. Rent for Rose Flower Shop's store was $48,000 for the year.

Line 17. Deductible taxes totaled $12,500.

Line 19. During the year, Rose Flower Shop contributed $1,500 to various charitable organizations. This amount exceeds the limit for deductible contributions, which is 10% of taxable income figured without the contribution deduction and special deductions which would be entered on line 25b. Taxable income without the contribution deduction is $7,500. Therefore, the contribution deduction is limited to $750 ($7,500 x 10%).

Line 22. Other business deductions consist of $16,000 for advertising. If there were several expenses included in the total, Rose Flower Shop would have to prepare and attach a supporting schedule.

Line 23. Total of lines 12 through 22 is $209,250.

Lines 24, 25c, and 26. Taxable income on line 24 is $6,750. Since Rose Flower Shop did not have a net operating loss or special deduction, the same amount is shown on line 26.

Tax summary. Rose Flower Shop enters on line 27 the total tax ($1,013) from Part I, line 6, page 2. It lists payments that can be applied against the tax on line 28. The only payments on the Rose Flower Shop return are four estimated tax deposits totaling $2,000. Enter this amount on lines 28b, 28d, and 28h. The resulting overpayment is $987, which Rose Flower Shop chooses to have credited to the next year's estimated tax. Rose Flower Shop could have chosen to have the overpayment refunded.

Signature. An authorized corporate officer must sign the return.

Form 1120–A, page 1

Form 1120–A, page 2

Page 2

Part I - Tax Computation. Use the tax rate schedule in the form instructions to figure the tax on line 1. Lines 2 and 5, the credits and other taxes listed on Part I, do not apply to Rose Flower Shop. The tax of $1,013 is entered on lines 1, 4, and 6.

Part II - Other Information. Answer all questions that apply to your business. Provide the business activity code number, business activity, and product or service information on lines (a), (b), and (c) of question 1. The business activity codes are provided in the instructions for Forms 1120 and 1120-A. Purchases of $186,490 appear on line (1) of question 5a. Other costs of $45,500 appear on line (3) of question 5a. The supporting itemization is not illustrated. These costs are directly related to the sale of flowers, wreaths, and plants, such as flower pots, vases, stands, boxes, and tissue paper.

Rose Flower Shop answers No to Question 7 and is required to complete Item D on page 1 and Parts III and IV on page 2.

Part III - Balance Sheets per Books. You are not required to complete Part III if the answer to Question 7 in Part II is Yes. Rose Flower Shop must complete Part III and provide comparative balance sheets for the beginning and end of the tax year. Entries in Part III should agree with amounts shown elsewhere on the return or included on a worksheet. For example, the figures for beginning and ending inventories must be the same as those appearing on the worksheet in the form instructions for cost of goods sold.

Part IV - Reconciliation of Income (Loss) per Books With Income per Return. You are not required to complete Part IV if the answer to Question 7 in Part II is Yes. Rose Flower Shop must complete Part IV.

To properly complete Part IV, you will need additional information from the corporation's books and records. The following profit and loss account appeared in the books of Rose Flower Shop for the calendar year.

Account	Debit	Credit
Gross sales		$450,000
Cost of goods sold	$234,000
Compensation of officers	60,000
Salaries and wages	72,000
Rents	48,000
Taxes	12,500
Contributions	1,500
Advertising	16,000
Federal income tax accrued	1,013
Net income per books after tax	4,987
Total	$450,000	$450,000

Part IV starts with the net income (loss) per books, after reduction for federal income tax accrued, as shown in the corporation's profit and loss account. It provides for necessary adjustments to reconcile this amount with the taxable income shown on line 24, page 1.

Line 1. $4,987 is the net income per books. It appears in the profit and loss account as net income per books after tax.

Line 2. $1,013 is the federal income tax accrued for the tax year.

Line 8. $6,750 is the taxable income on line 24, page 1.

Table 1. Cost of Goods Sold Worksheet (Form 1120-A)

1.	Inventory at start of year. Enter here and in Part III, line 3, column (a), Form 1120-A	1.	$3,010
2.	Purchases. Enter here and in Part II, line 5a(1), Form 1120-A	2.	186,490
3.	Cost of labor. Enter here and include in total in Part II, line 5a(3), Form 1120-A	3.	-0-
4.	Additional section 263A costs. Enter here and in Part II, line 5a(2), Form 1120-A (see instruction for line 4)	4.	-0-
5.	Other costs. Enter here and include in Part II, line 5a(3), Form 1120-A	5.	45,500
6.	Total. Add lines 1 through 5	6.	235,000
7.	Inventory at end of year. Enter here and in Part III, line 3, column (b), Form 1120-A	7.	1,000
8.	Cost of goods sold. Subtract line 7 from line 6. Enter the result here and on page 1, line 2, Form 1120-A	8.	$234,000

Form 1120

Tentex Toys, Inc., is the corporation for which this sample return is filled out. Tentex manufactures and sells children's toys and games. It uses an accrual method of accounting and files its returns on the calendar tax year basis.

Page 1

When you prepare your return, use the pre-addressed label sent to you by the IRS. It is designed to expedite processing and prevent errors. If you do not have a pre-addressed label, enter your corporation's name, street address, city, state, ZIP code, and employer identification number in the appropriate spaces on the first page.

Show the name and employer identification number of the corporation in the top margin of schedules and attachments to Form 1120.

Fill in the items of income, deduction, tax, and payments listed on page 1 that apply to the business. Do not alter, substitute for, or cross out the line captions on the return forms.

Item D. You are not required to enter total assets here if the answer to Question 13 on Schedule K is Yes. Tentex Toys must complete Item D. The $1,307,143 comes from Line 15(d) on Schedule L.

Line 1. Gross sales, line 1a, for the year totaled $3,250,000 using an accrual method of accounting. After subtracting returned goods and allowances of $50,000, line 1c shows net sales of $3,200,000.

Line 2. Cost of goods sold is $1,920,000. This is the total from Schedule A (line 8) on page 2.

Line 3. Net sales less cost of goods sold results in a gross profit of $1,280,000.

Lines 4 through 10. Enter other items of income next. During the year, Tentex received $10,000 of dividends from domestic corporations, $5,000 of tax-exempt interest from state bonds, and $4,000 of taxable interest. It also received $1,500 interest on its business accounts receivable. Enter the gross amount of dividends on line 4 (you take the dividends-received deduction on line 29b). Line 5 shows total taxable interest of $5,500. Do not include tax-exempt interest in income.

Line 11. Total income is $1,295,500.

Line 12. Enter the salaries of $170,000 paid to company officers listed on Schedule E. Complete Schedule E because total receipts (line 1a plus lines 4 through 10 of page 1) are $500,000 or more.

Line 13. Enter other salaries and wages of $438,000. This includes only salaries and wages not included on line 12 or deducted as part of cost of goods sold on line 2. For a manufacturing company such as Tentex, this amount represents nonmanufacturing salaries and wages, such as office salaries. See chapter 2 of Publication 535 for a discussion of salaries and wages.

Tentex is eligible for a $12,000 work opportunity credit figured on Form 5884 (not illustrated). You reduce the total amount of other salaries and wages, $450,000, by the $12,000 credit that is included on line 6d, Schedule J. Only the balance, $438,000, is shown on line 13.

Note: The work opportunity credit is an incentive to hire persons from groups with a particularly high unemployment rate or other special employment needs.

Line 14. Repairs include only payments for items that do not add to the value of the assets repaired or substantially increase their useful lives. Repairs total $14,000. See Publication 535 for information on repairs, improvements, and replacements.

Line 15. Tentex uses the specific charge-off method of accounting for bad debts. Actual accounts written off during the year total $3,750. See chapter 11 of Publication 535 for information on bad debt deductions.

Line 16. Rent for Tentex's office facilities was $110,000 for the year.

Line 17. Deductible taxes totaled $43,750.

Line 18. Interest expense accrued during the year was $27,200. This includes interest both on debts for business operations and debts to carry investments. It does not include interest to carry tax-exempt securities. See chapter 5 of Publication 535 for a discussion of deductible interest.

Line 19. During the year, Tentex contributed $24,500 to the United Community Fund and $16,000 to the State University Scholarship Fund. The total, $40,500, is more than the limit for deductible contributions, which is 10% of taxable income figured without the contribution deduction and special deductions entered on line 29b. The amount allowable on line 19 is $32,673. The excess, $7,827, not deductible this year, can be carried over to a later year, as explained earlier under Charitable Contributions.

Lines 20 and 21. Depreciation from Form 4562 (not illustrated) is $24,000. Enter it on line 20. Reduce this amount by the depreciation ($4,000) included in the amount claimed on line 5 of Schedule A. Enter it on line 21a. Deduct the balance of $20,000 on line 21b since it is the depreciation on the assets used in the indirect operations of the business.

Line 23. Advertising expense was $51,420.

Lines 24 and 25. Tentex maintains a profit-sharing plan for its employees. Tentex funded the plan with $32,650 in 2002. For information on retirement plans, see Publication 560, Retirement Plans for Small Business.

Line 26. Other business deductions total $58,000. This includes miscellaneous office expenses, sales commissions, legal fees, etc. Attach a schedule that itemizes these expenses to the return. This example does not show the supporting itemization.

Line 27. Total of lines 12 through 26 is $1,001,443.

Lines 28, 29, and 30. Taxable income on line 28, before the net operating loss deduction and special deductions is $294,057. Since Tentex did not have a net operating loss, its only entry on line 29 is the dividends-received deduction of $8,000 from Schedule C, page 2. Enter this amount on lines 29b and 29c. Taxable income on line 30 is $286,057.

Tax summary. Enter on line 31 the total tax ($82,812) from Schedule J, page 3. List payments you can apply against the tax on line 32. The only payments on the Tentex return are four estimated tax deposits totaling $90,000. Enter this amount on lines 32b, 32d, and 32h. The resulting overpayment is $7,188, which Tentex chooses to have credited to next year's estimated tax. Tentex could have chosen to have the overpayment refunded.

Signature. An authorized corporate officer must sign the return.

Page 2

Schedule A - Cost of Goods Sold. Use Schedule A to report your cost of goods sold. This figure is beginning inventory, plus merchandise bought or produced during the year, less ending inventory. Because Tentex is a manufacturer, it must account for its costs of manufacturing as part of cost of goods sold. It valued goods on hand at the beginning of the year at $298,400 and at the end of the year at $755,700, using the lower of cost or market.

Add cost of goods manufactured during the year to beginning inventory. This cost consists of three items: direct materials, direct labor, and overhead. List material costs of $1,345,100 on line 2. This includes subcontracted parts as well as raw materials. Direct labor, on line 3, is $802,000. This amount includes wages paid to production-line workers and the part of supervisory salaries incurred for actual production of goods. It also includes 30% of the salaries paid to officers. Do not include payments already deducted on line 12 or 13 of page 1.

The $85,000 on line 4 is for indirect general administration costs. Other costs of $145,200 appear on line 5. These costs include factory overhead such as electricity, fuel, water, small tools, and depreciation on production-line machinery. This example does not show the supporting itemization. Note that $4,000 is depreciation on the assets used in the direct operations of the business.

Lines 9a through 9f. Check all the boxes that apply to the business.

Schedule C - Dividends and Special Deductions. Dividend income is $10,000, all of which qualifies for the 80% dividends-received deduction, line 2, because Tentex is a 20%-or-more owner. Enter the total dividends received on line 19, Schedule C, and on line 4 of page 1. Enter the total dividends-received deduction on line 20, Schedule C, and on line 29b of page 1.

Schedule E - Compensation of Officers. Complete this schedule only if your total receipts (line 1a plus lines 4 through 10 of page 1) are $500,000 or more. (Tentex meets this requirement.) Since Tentex has only three officers, these are the only entries on the schedule. Include here only compensation for services rendered. Do not include dividends on stock held by the corporate officers.

Page 3

Schedule J - Tax Computation. Use the tax rate schedules in the form instructions to figure the tax on line 3. Applying the rates to Tentex's taxable income of $286,057 results in income tax of $94,812. Decrease this amount by the work opportunity credit of $12,000, resulting in a total tax of $82,812.

Figure the work opportunity credit on Form 5884. Tentex files Form 5884 (not illustrated) with its return to support this credit.

Other taxes and credits listed on Schedule J do not apply to Tentex this year.

Schedule K - Other Information. Answer all questions that apply to the business.

Tentex answers No to Question 13 and is required to complete Item D on page 1 and Schedules L, M-1, and M-2 on page 4.

Page 4

Schedule L - Balance Sheets per Books. You are not required to complete Schedule L if the answer to Question 13 on Schedule K is Yes. Tentex must complete Schedule L and provide comparative balance sheets for the beginning and end of the tax year. Entries on this page should agree with amounts shown elsewhere on the return. For example, the figures for beginning and ending inventories must be the same as those appearing on Schedule A, page 2. Note that the appropriated retained earnings of Tentex increased from $30,000 to $40,000 during the year, due to the setting aside of $10,000 as a reserve for contingencies. Tentex took this amount out of unappropriated retained earnings, as shown on Schedule M-2.

Schedules M-1 and M-2. You are not required to complete Schedules M-1 and M-2 if the answer to Question 13 on Schedule K is Yes. Tentex must complete Schedules M-1 and M-2.

To properly complete these schedules, you need additional information from the books and records. The following profit and loss account appeared in the books of Tentex for the calendar year.

Account		Debit	Credit
Gross sales			$3,250,000
Sales returns and allowances		$50,000
Cost of goods sold		1,920,000
Dividends received			10,000
Interest income:
On state bonds	$5,000
Taxable	5,500		10,500
Proceeds from life insurance			9,500
Premiums on life insurance		9,500
Compensation of officers		170,000
Salaries and wages - indirect		450,000
Repairs		14,000
Bad debts		3,750
Rental expense		110,000
Taxes		43,750
Interest expense:
On loan to buy tax-exempt bonds	$850
Other	27,200	28,050
Contributions		40,500
Depreciation - indirect		18,380
Advertising		51,420
Profit-sharing plan		32,650
Other expenses of operations		58,000
Loss on securities		3,600
Federal income tax accrued		82,812
Net income per books after tax		193,588
Total		$3,280,000	$3,280,000

Tentex analyzed its retained earnings, and the following appeared in this account on its books.

Item	Debit	Credit
Balance, January 1		$238,000
Net profit (before federal income tax)		276,400
Reserve for contingencies	$10,000
Income tax accrued for the year	82,812
Dividends paid during the year	65,000
Refund of 1999 income tax		18,000
Balance, December 31	374,588
Total	$532,400	$532,400

Schedule M-1 - Reconciliation of Income (Loss) per Books With Income per Return. Schedule M-1 starts with the net income (loss) per books, after reduction for federal income tax accrued, as shown in the corporation's profit and loss account. It provides for necessary adjustments to reconcile this amount with the taxable income shown on line 28, page 1.

Line 1. $193,588 is the net income per books. It appears in the profit and loss account as net income per books after tax.

Line 2. $82,812 is the federal income tax accrued for the tax year.

Line 3. $3,600 is the excess of capital losses over capital gains. The net loss is from the sale of securities.

Line 4. This would show all income subject to tax but not recorded on the books for this year. This can happen if the corporation valued assets on its books at an amount greater than that used for tax purposes. When it has a sale of these assets, the gain included in taxable income is greater than that recorded on the books. It shows the difference here.

Line 5. Tentex shows expenses recorded on its books that it does not deduct. The $7,827 listed on line 5b is for contributions over the 10% limit. Tentex itemizes the remaining nondeductible expenses on a statement (not illustrated) attached to the return. These include the following expenses.

1.	Premiums paid on term life insurance on corporate officers	$9,500
2.	Interest paid to purchase tax-exempt securities	850
3.	Reduction of salaries by work opportunity credit	12,000
4.	Total	$22,350

Line 6. Enter the total of lines 1 through 5.

Line 7. This is income recorded on the corporation's books during the year that is not taxable and is not included on the return. This total, $14,500, includes insurance proceeds of $9,500 and tax-exempt interest on state bonds of $5,000.

Line 8. This includes all deductions claimed for tax purposes but not recorded in the corporation's books. Tentex enters $1,620 on line 8a. This is the difference between the depreciation claimed on the tax return and the depreciation shown on the corporation's books. If the corporation had other deductions to itemize on this line but not enough space, it would attach an itemized statement to the return.

Line 9. Enter $16,120, the total of lines 7 and 8.

Line 10. The difference between lines 6 and 9 must agree with line 28, page 1.

Schedule M-2 - Analysis of Unappropriated Retained Earnings per Books. Schedule M-2 analyzes the unappropriated retained earnings as shown in the corporation's balance sheets on Schedule L.

Line 1. This is from line 25 of Schedule L for the beginning of the tax year. Tentex enters $238,000.

Line 2. This is the net income per books (after federal income tax), $193,588.

Line 3. This shows all other increases to retained earnings. Enter the $18,000 refund of 1999 income tax.

Line 4. This is the total of lines 1, 2, and 3.

Line 5. This includes all distributions to shareholders charged to retained earnings during the tax year. Enter the $65,000 dividends paid.

Line 6. This shows any decreases (other than those on line 5) in unappropriated retained earnings. These decreases are not deductible on the tax return at the time of the appropriation, but a deduction may be allowable on a later return. A common example is amounts set aside for contingencies. A customer was injured on company property during 2002 and the company retained an attorney. Tentex set up a contingent liability of $10,000 for the customer's claim. If they settle the claim during 2003 for $5,000, and the attorney's fee is $2,500, Tentex will charge $7,500 to retained earnings (appropriated). It will also deduct $7,500 in arriving at taxable income for 2003. Another common example of items entered on this line is the payment of the prior year's federal tax. Attach a schedule to the return listing all items taken into account for the amount shown on this line.

Line 7. This is the total of lines 5 and 6.

Line 8. $374,588 is Tentex's retained earnings at the end of its tax year. It determined this figure by subtracting the total on line 7 from the total on line 4. This figure must agree with the amount on Schedule L for the end of the tax year.

Form 1120, page 1

Form 1120, page 2

Form 1120, page 3

Form 1120, page 4

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.

The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

To contact your Taxpayer Advocate:

• Call the Taxpayer Advocate at 1-877-777-4778.
• Call, write, or fax the Taxpayer Advocate office in your area.
• Call 1-800-829-4059 if you are a TTY/TDD user.

For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.

Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While visiting our web site, you can:

• See answers to frequently asked tax questions or request help by e-mail.
• Download forms and publications or search for forms and publications by topic or keyword.
• Order IRS products on-line.
• View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping.
• View Internal Revenue Bulletins published in the last few years.
• Search regulations and the Internal Revenue Code.
• Receive our electronic newsletters on hot tax issues and news.
• Learn about the benefits of filing electronically (IRS e-file).
• Get information on starting and operating a small business.

You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.

TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling 703-368-9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

For help with transmission problems, call the FedWorld Help Desk at 703-487-4608.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current and prior year forms, instructions, and publications.
• Asking tax questions. Call the IRS with your tax questions at 1-800-829-4933.
• Solving problems. Take advantage of Everyday Tax Solutions service by calling your local IRS office to set up an in-person appointment at your convenience. Check your local directory assistance or www.irs.gov for the numbers.
• TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis.

• Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
• Services. You can walk in to your local IRS office to ask tax questions or get help with a tax problem. Now you can set up an appointment by calling your local IRS office number and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience.

Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Find the address that applies to your part of the country.

• Western part of U.S.:
  Western Area Distribution Center
  Rancho Cordova, CA 95743-0001
• Central part of U.S.:
  Central Area Distribution Center
  P.O. Box 8903
  Bloomington, IL 61702-8903
• Eastern part of U.S. and foreign addresses:
  Eastern Area Distribution Center
  P.O. Box 85074
  Richmond, VA 23261-5074

CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:

• Current tax forms, instructions, and publications.
• Prior-year tax forms and instructions.
• Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
• Internal Revenue Bulletins.

The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1-877-233-6767 or on the Internet at http://www.irs.gov/cdorders. The first release is available in early January and the final release is available in late February.

CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer.

It is available in March. You can get a free copy by calling 1-800-829-3676 or by visiting the website at www.irs.gov/smallbiz.

Previous | First

Publication Index | 2002 Tax Help Archives | Tax Help Archives | Home