2003 Tax Help Archives  
Instructions for Form 1120-FSC 2003 Tax Year

Instructions for Form 1120-FSC - Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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Dividends and Dividends-Received Deduction Worksheet. Spans all 3 columns at the bottom of the next page.

Photographs of
Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Unresolved Tax Issues

If the FSC has attempted to deal with an IRS problem unsuccessfully, it should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents the FSC's interests and concerns within the IRS by protecting its 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 the FSC's case is given a complete and impartial review.

The FSC's assigned personal advocate will listen to its point of view and will work with the FSC to address its concerns. The FSC can expect the advocate to provide:

  • A “fresh look” at a new or on-going problem.
  • Timely acknowledgment.
  • The name and phone number of the individual assigned to its case.
  • Updates on progress.
  • Timeframes for action.
  • Speedy resolution.
  • Courteous service.

When contacting the Taxpayer Advocate, the FSC should be prepared to provide the following information:

  • The FSC's name, address, and employer identification number (EIN).
  • The name and telephone number of an authorized contact person and the hours he or she can be reached.
  • The type of tax return and year(s) involved.
  • A detailed description of the problem.
  • Previous attempts to solve the problem and the office that was contacted.
  • A description of the hardship the FSC is facing (if applicable).

The FSC may contact a Taxpayer Advocate by calling 1-877-777-4778 (toll free). Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If the FSC prefers, it may call, write, or fax the Taxpayer Advocate office in its area. See Pub. 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

How To Get Forms
and Publications

Personal computer.   You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:
  • Order IRS products online.
  • Download forms, instructions, and publications.
  • See answers to frequently asked tax questions.
  • Search publications online by topic or keyword.
  • Send us comments or request help by email.
  • Sign up to receive local and national tax news by email.

  You can also reach us using file transfer protocol at ftp.irs.gov.

CD-ROM.   Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

  
  • Current year forms, instructions, and publications.
  • Prior year forms, instructions, and publications.
  • Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
  • The Internal Revenue Bulletin.

  Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).

By phone and in person.   You can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

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