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Instructions for Form 990-C

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Who Must Sign
    • Paid Preparer Authorization

  • Where To File
  • Other Forms, Returns, Schedules and Statements That May Be Required
    • Forms
    • Statements
    • Assembling the Return

  • Accounting Methods
  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Depository Method of Tax Payment
  • Estimated Tax Payments
  • Interest and Penalties

• Specific Instructions
  • Period Covered
  • Address
  • Item A - Business Activity With the Largest Total Receipts
  • Item B - Employer Identification Number (EIN)
  • Item C - Consolidated Return
  • Item D - Type of Cooperative
  • Item E - Initial Return, Final Return, Name Change, Address Change, or Amended Return
  • Income
  • Deductions
    • Limitations on deductions
      • Line 28 Taxable income before NOL deduction and special deductions

  • Schedule A
    • Cost of Goods Sold
    • Lines 10a through 10f

  • Schedule C
    • Dividends and Special Deductions

  • Schedule H
    • Deductions and Adjustments Under Section 1382

  • Schedule J
    • Tax Computation
      • Lines 1 and 2
      • Line 3
      • Line 6b. Other Credits
      • Line 9. Other Taxes

  • Schedule L
    • Balance Sheets per Books

  • Schedule M-1
    • Reconciliation of Income (Loss) per Books With Income per Return

  • Schedule N
    • Other Information
    • Question 13
    • Question 14
    • Item 15
    • Question 17
    • Item 19
    • Item 20

• Paperwork Reduction Act Notice.

Index

[ Click for Table of Contents ]

A

• Accounting methods
• Accounting periods
• Affiliated group
• Alternative minimum tax
• Amended return
• Assembling the return

B

• Backup withholding
• Bad debts
• Balance sheets
• Business start-up expenses

C

• Capital gain net income
• Charitable contributions
• Closely held cooperative
• Compensation of officers
• Consolidated return
• Controlled group, Member of
• Cost of goods sold

D

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

E

• Electronic Federal Tax Payment System (EFTPS)
• Employee benefit programs
• Employer identification number (EIN)
• Estimated tax, Overpaid
• Estimated tax, Payments

F

• Foreign financial account
• Foreign tax credit
• Forms and publications, how to get

G

• General business credit
• Golden parachute payments
• Gross receipts

I

• Income
• Interest due, Late payment of tax
• Interest expense
• Interest income, Taxable
• Inventory, Section 263A uniform capitalization rules
• Inventory, Section 263A uniform capitalization rules
• Inventory, Valuation methods

L

• Limitations on deductions
• Lobbying expenses

N

• Net operating loss
• Nonaccrual-experience method
• Nonpatronage income

O

• Other deductions
• Other income

P

• Paid preparer authorization
• Passive activity limitations
• Patronage dividends
• Penalty, Estimated tax
• Pension, profit-sharing, etc., plans
• Possessions tax credit
• Private delivery services

Q

• Qualified written notice of allocation

R

• Recapture taxes
• Reconciliation of income (Sch M-1)
• Recordkeeping
• Related party transactions
• Rents (income)
• Repairs and maintenance

S

• Salaries and wages
• Schedule, A
• Schedule, C
• Schedule, H
• Schedule, J
• Schedule, L
• Schedule, M-1
• Schedule, N

T

• Tax Computation
• Tax issues, unresolved
• Tax rate schedule
• Tax shelter disclosure statement
• Taxes and licenses
• Travel, meals, and entertainment

W

• When to file
• Where to file
• Who must file
• Who must sign
• Worksheet, Schedule C
• Worksheets, Controlled group members, tax computation
• Written notice of allocation

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