2003 Tax Help Archives  
Instructions for Form 990-C 2003 Tax Year

General Instructions

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.

Purpose of Form

Use Form 990-C, Farmers' Cooperative Association Income Tax Return, to report income, gains, losses, deductions, credits, and to figure the income tax liability of the cooperative.

Who Must File

Every farmers' cooperative must file Form 990-C whether or not it has taxable income (Regulations section 1.6012-2(f)).

Generally, a farmers' cooperative is a farmers, fruit growers, or like association organized and operated on a cooperative basis to:

  1. Market the products of members or other producers and return to them the proceeds of sales, less necessary marketing expenses, on the basis of either the quantity or value of their products; or
  2. Purchase supplies and equipment for the use of members or other persons and turn over the supplies and equipment to them at actual cost, plus necessary expenses.

A member is anyone who shares in the profits of a cooperative association and is entitled to participate in the management of the association.

A producer is a person who, as owner or tenant, bears the risk of production and receives income based on farm production rather than fixed compensation. For example, if a cooperative leases its land to a tenant farmer who agrees to pay a rental fee based on a percentage of the farm crops produced, both the landowner and the tenant farmer qualify as producers.

When To File

A cooperative may file its income tax return by the 15th day of the 9th month after the end of its tax year provided it meets the requirements of section 6072(d) prior to filing. Any cooperative not meeting the requirements of section 6072(d) must file its income tax return by the 15th day of the 3rd month after the end of its tax year.

If the due date falls on a Saturday, Sunday, or legal holiday, the cooperative may file on the next business day.

Private delivery services.   Cooperatives can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. The most recent list of designated private delivery services was published by the IRS in September 2002. The list includes only the following:
  • Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
  • DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight.
  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  The private delivery service can tell you how to get written proof of the mailing date.

Extension.   File Form 7004, Application for Automatic Extension of Time To File Corporation Income Tax Return, to request a 6-month extension of time to file. The 6-month extension of time to file is available for all timely filed income tax returns without regard to the requirements of section 6072(d).

Where To File

File Form 990-C with the Internal Revenue Service, Ogden, UT 84201-0027.

Who Must Sign

The return must be signed and dated by:

  • The president, vice president, treasurer, assistant treasurer, chief accounting officer or
  • Any other cooperative officer (such as tax officer) authorized to sign.

Receivers, trustees, or assignees also must sign and date any return filed on behalf of a cooperative.

If an employee of the cooperative completes Form 990-C, the paid preparer's space should remain blank. Anyone who prepares Form 990-C but does not charge the cooperative should not complete that section. Generally, anyone who is paid to prepare the return must sign it and fill in the “Paid Preparer's Use Only” area.

The paid preparer must complete the required preparer information and—

  • Sign the return in the space provided for the preparer's signature.
  • Give a copy of the return to the taxpayer.

Paid Preparer Authorization

If the cooperative wants to allow the IRS to discuss its 2003 tax return with the paid preparer who signed it, check the “Yes” box in the signature area of the return. This authorization applies only to the individual whose signature appears in the “Paid Preparer's Use Only” section of the cooperative's return. It does not apply to the firm, if any, shown in that section.

If the “Yes” box is checked, the cooperative is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of its return. The cooperative is also authorizing the paid preparer to:

  • Give the IRS any information that is missing from the return,
  • Call the IRS for information about the processing of the return or the status of any related refund or payment(s), and
  • Respond to certain IRS notices that the cooperative has shared with the preparer about math errors, offsets, and return preparation. The notices will not be sent to the preparer.

The cooperative is not authorizing the paid preparer to receive any refund check, bind the cooperative to anything (including any additional tax liability), or otherwise represent the cooperative before the IRS. If the cooperative wants to expand the paid preparer's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (excluding extensions) for filing the cooperative's 2004 tax return.

Other Forms and Statements That May Be Required

Forms

The cooperative may have to file some of the following forms. See the form for more information.

  • Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Use these forms to report wages, tips, and other compensation, and withheld income, social security, and Medicare taxes for employees.
  • Form 720, Quarterly Federal Excise Tax Return. Use this form to report and pay environmental taxes, communications and air transportation taxes, fuel taxes, manufacturers taxes, ship passenger taxes, and certain other excise taxes.
  • Form 851, Affiliations Schedule. The parent corporation of an affiliated group of corporations must attach this form to its consolidated return. If this is the first year one or more subsidiaries are being included in a consolidated return, also see Form 1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return, on page 3.
  • Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation. Use this form to report certain transfers to foreign corporations under section 6038B.
  • Form 940 or Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return. The cooperative may be liable for FUTA tax and may have to file Form 940 or Form 940-EZ if it either:

    1. Paid wages of $1,500 or more in any calendar quarter in 2002 or 2003 or
    2. Had one or more employees who worked for the cooperative for at least some part of a day in any 20 or more different weeks in 2002 or 20 or more different weeks in 2003.
  • Form 941, Employer's Quarterly Federal Tax Return or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Employers must file these forms to report income tax withheld, and employer and employee social security and Medicare taxes. Also, see Trust fund recovery penalty on page 5.
  • Form 945, Annual Return of Withheld Federal Income Tax. File Form 945 to report income tax withheld from nonpayroll distributions or payments, including pensions, annuities, IRAs, gambling winnings, and backup withholding. Also, see Trust fund recovery penalty on page 5.
  • Form 966, Corporate Dissolution or Liquidation. Use this form to report the adoption of a resolution or plan to dissolve the cooperative or liquidate any of its stock.
  • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, and
  • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Use these forms to report and send withheld tax on payments or distributions made to nonresident alien individuals, foreign partnerships, or foreign corporations to the extent these payments constitute gross income from sources within the United States (see sections 861 through 865).
  • Form 1042-T, Annual Summary and Transmittal of Forms 1042-S. Use Form 1042-T to transmit paper forms 1042-S to the IRS.

    Also, see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and sections 1441 and 1442.

  • Form 1096, Annual Summary and Transmittal of U.S. Information Returns.
  • Form 1098, Mortgage Interest Statement. Use this form to report the receipt from any individual of $600 or more of mortgage interest (including points) in the course of the cooperative's trade or business and reimbursements of overpaid interest.
  • Forms 1099. Use these information returns to report the following:


Note.

Every cooperative must file Form 1099-MISC if it makes payments of rents, commissions, or other fixed or determinable income (see section 6041) totaling $600 or more to any one person in the course of its trade or business during the calendar year.

  1. Form 1099-A, Acquisition or Abandonment of Secured Property.
  2. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
  3. Form 1099-C, Cancellation of Debt.
  4. Form 1099-DIV, Dividends and Distributions.
  5. Form 1099-INT, Interest Income.
  6. Form 1099-MISC, Miscellaneous Income. See this form to report payments: to certain fishing boat crew members; to providers of health and medical services; of rent or royalties; nonemployee compensation, etc.
  7. Form 1099-OID, Original Issue Discount.
  8. Form 1099-PATR, Taxable Distributions Received from Cooperatives.
  9. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  • Form 1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return. For the first year a subsidiary corporation is being included in a consolidated return, attach the form to the parent's consolidated return. Attach a separate Form 1122 for each subsidiary being included in the consolidated return.
  • Form 5452, Corporate Report of Nondividend Distributions. Use this form to report nondividend distributions.
  • Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. This form is required if the cooperative controls a foreign corporation; acquires, disposes of, or owns 10% or more in value or vote of the outstanding stock of a foreign corporation; or had control of a foreign corporation for an uninterrupted period of at least 30 days during the annual accounting period of the foreign corporation.
  • Form 5713, International Boycott Report. Cooperatives that have operations in, or related to, certain “boycotting” countries file Form 5713.
  • Form 8264, Application for Registration of a Tax Shelter. Tax shelter organizers use this form to receive a tax shelter registration number from the IRS.
  • Form 8271, Investor Reporting of Tax Shelter Registration Number. Cooperatives which have acquired an interest in a tax shelter that is required to be registered, use this form to report the tax shelter's registration number. Attach Form 8271 to any tax return (including an application for tentative refund (Form 1139) and an amended return) on which a deduction, credit, loss, or other tax benefit attributable to a tax shelter is taken or any income attributable to a tax shelter is reported.
  • Form 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure Statement. Disclose items or positions taken on a tax return that are not otherwise adequately disclosed on a tax return or that are contrary to Treasury regulations (to avoid parts of the accuracy-related penalty or certain preparer penalties).
  • Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Use this form to report the receipt of more than $10,000 in cash or foreign currency in one transaction or a series of related transactions.
  • Form 8302, Electronic Deposit of Tax Refund of $1 Million or More. This form must be filed to request an electronic deposit of a tax refund of $1 million or more.
  • Form 8594, Asset Acquisition Statement. Cooperatives file this form to report the purchase or sale of a group of assets that constitute a trade or business if goodwill or going concern value could attach to the assets.
  • Form 8810, Corporate Passive Activity Loss and Credit Limitations. Closely held cooperatives must use this form to compute the passive activity loss and credit allowed under section 469.
  • Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax. Cooperatives use Form 8842 for each year they want to elect one of the annualization periods in section 6655(e)(2)(C) for figuring estimated tax payments under the annualized income installment method.
  • Form 8849, Claim for Refund of Excise Taxes. Cooperatives use this form to claim a refund of certain excise taxes.
  • Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships. A cooperative may have to file Form 8865 if it:

    1. Controlled a foreign partnership (i.e., owned more than a 50% direct or indirect interest in the partnership).
    2. Owned at least a 10% direct or indirect interest in a foreign partnership while U.S. persons controlled that partnership.
    3. Had an acquisition, disposition, or change in proportional interest in a foreign partnership that:

      1. Increased its direct interest to at least 10% or reduced its direct interest of at least 10% to less than 10%.
      2. Changed its direct interest by at least a 10% interest.
    4. Contributed property to a foreign partnership in exchange for a partnership interest if:

      1. Immediately after the contribution, the cooperative owned, directly or indirectly, at least a 10% interest in the foreign partnership or
      2. The fair market value of the property the cooperative contributed to the foreign partnership, when added to other contributions of property made to the foreign partnership during the preceding 12-month period, exceeds $100,000.

      Also, the cooperative may have to file Form 8865 to report certain dispositions by a foreign partnership of property it previously contributed to that partnership if it was a partner at the time of the disposition. For more details, including penalties for failing to file Form 8865, see Form 8865 and its separate instructions.

  • Form 8886, Reportable Transaction Disclosure Statement. Use this form to disclose information for each reportable transaction in which the cooperative participated. Form 8886 must be filed for each tax year that the Federal income tax liability of the cooperative is affected by its participation in the transaction. The following are reportable transactions.

  1. Any transaction that is the same as or substantially similar to tax avoidance transactions identified by the IRS.
  2. Any transaction offered under conditions of confidentiality.
  3. Any transaction for which the cooperative has contractual protection against disallowance of the tax benefits.
  4. Any transaction resulting in a loss of at least $10 million in any single year or $20 million in any combination of years.
  5. Any transaction resulting in a book-tax difference of more than $10 million on a gross basis.
  6. Any transaction resulting in a tax credit of more than $250,000, if the cooperative held the asset generating the credit for 45 days or less.

Statements

Consolidated return.   File supporting statements for each corporation included in the consolidated return. Do not use Form 990-C as a supporting statement. On the supporting statement, use columns to show the following (both before and after adjustments):
  1. Items of gross income and deductions.
  2. A computation of taxable income.
  3. Balance sheets as of the beginning and end of the tax year.
  4. A reconciliation of income per books with income per return.
  5. A reconciliation of retained earnings.

  
Caution

  The cooperative does not have to complete items 3, 4, and 5, if its total receipts (line 1a plus lines 4 through 10 on page 1 of the return) and its total assets at the end of the tax year are less than $250,000.

  Enter the totals for the consolidated group on Form 990-C. Attach consolidated balance sheets and a reconciliation of consolidated retained earnings. For more information on consolidated returns, see the regulations under section 1502.

Assembling the Return

To ensure that the cooperative's tax return is correctly processed, attach all schedules and other forms after page 5, Form 990-C, in the following order.

  1. Form 8302.
  2. Form 4136.
  3. Form 4626.
  4. Form 851.
  5. Additional schedules in alphabetical order.
  6. Additional forms in numerical order.

Complete every applicable entry space on Form 990-C. Do not write “See Attached” instead of completing the entry spaces. If more space is needed on the forms or schedules, attach separate sheets, using the same size and format as the printed forms. If there are supporting statements and attachments, arrange them in the same order as the schedules or forms they support and attach them last. Show the totals on the printed forms. Also, be sure to enter the cooperative's name and EIN on each supporting statement or attachment.

Accounting Methods

An accounting method is a set of rules used to determine when and how income and expenses are reported. Figure taxable income using the method of accounting regularly used in keeping the cooperative's books and records. In all cases, the method used must clearly show taxable income. Permissible methods include:

  • Cash,
  • Accrual, or
  • Any other method authorized by the Internal Revenue Code.

Accrual method.   Generally, a cooperative must use the accrual method of accounting if its average annual gross receipts exceed $5 million. For details, see section 448(c). Generally, a cooperative engaged in farming operations also must use the accrual method. For exceptions, see section 447.

  If inventories are required, the accrual method generally must be used for sales and purchases of merchandise. However, qualifying taxpayers and eligible businesses of qualifying small business taxpayers are excepted from using the accrual method and may account for inventoriable items as materials and supplies that are not incidental. For details, see Cost of Goods Sold on page 12.

  Under the accrual method, an amount is includible in income when:
  • All the events have occurred that fix the right to receive the income, which is the earliest of the date: (a) the required performance takes place, (b) payment is due, or (c) payment is received and
  • The amount can be determined with reasonable accuracy.

  See Regulations section 1.451-1(a) for details.

  Generally, an accrual basis taxpayer can deduct accrued expenses in the tax year when:
  • All events that determine the liability have occurred,
  • The amount of the liability can be figured with reasonable accuracy, and
  • Economic performance takes place with respect to the expense.

    There are exceptions to the economic performance rule for certain items, including recurring expenses. See section 461(h) and the related regulations for the rules for determining when economic performance takes place.

Nonaccrual experience method.   Accrual-method cooperatives whose average annual gross receipts for the 3 prior tax years do not exceed $5 million, are not required to accrue certain amounts to be received from the performance of services that, on the basis of experience, will not be collected. This provision does not apply to any amount if interest is required to be paid on the amount or if there is any penalty for failure to timely pay the amount. For more information, see section 448(d)(5) and Temporary Regulations section 1.448–2T. See the instructions on page 6 for reporting requirements.

Percentage-of-completion method.   Long-term contracts (except for certain real property construction contracts) must generally be accounted for using the percentage-of-completion method described in section 460. See section 460 and the regulations for general rules on long-term contracts.

Change in accounting method.   To change its method of accounting used to report taxable income (for income as a whole or for any material item), the cooperative must file Form 3115, Application for Change in Accounting Method. For more information, see Form 3115 and Pub. 538, Accounting Periods and Methods.

Section 481(a) adjustment.   The cooperative may have to make an adjustment under section 481(a) to prevent amounts of income or expense from being duplicated or omitted. Cooperatives generally must take the section 481(a) adjustment into account in the year of change. The cooperative must complete the appropriate lines of Form 3115 to figure the amount of the adjustment.

  Include any net positive section 481(a) adjustment on page 1, line 10. If the net section 481(a) adjustment is negative, report it on page 1, line 26.

Completed crop pool method of accounting.   Cooperatives may be able to use the completed crop pool method of accounting for crop pools opened before March 1, 1978. See section 1382(g) for more information.

Accounting Periods

A cooperative must figure its taxable income on the basis of a tax year. A tax year is the annual accounting period a cooperative uses to keep its records and report its income and expenses. Generally, cooperatives can use a calendar year or a fiscal year.

For more information about accounting periods, see Pub. 538.

Calendar year.   If the calendar year is adopted as the annual accounting period, the cooperative must maintain its books and records and report its income and expenses for the period from January 1 through December 31 of each year.

Fiscal year.   A fiscal year is 12 consecutive months ending on the last day of any month except December. A 52-53-week year is a fiscal year that varies from 52 to 53 weeks.

Adoption of tax year.   A cooperative adopts a tax year when it files its first income tax return. It must adopt a tax year by the due date (not including extensions) of its first income tax return.

Change in tax year.   Generally, a cooperative must get the consent of the IRS before changing its tax year by filing Form 1128, Application To Adopt, Change, or Retain a Tax Year. However, under certain conditions, a cooperative may change its tax year without getting consent. For more information on change of tax year, see Form 1128, Regulations section 1.442-1, and Pub. 538.

Rounding Off to Whole Dollars

The cooperative may round off cents to whole dollars on its return and schedules. If the cooperative does round to whole dollars, it must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar (for example, $1.39 becomes $1 and $2.50 becomes $3.)

If two or more amounts must be added to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Recordkeeping

Keep the cooperative's records for as long as they may be needed for the administration of any provision of the Internal Revenue Code. Usually, records that support an item of income, deduction, or credit on the return must be kept for 3 years from the date the return is due or filed, whichever is later. Keep records that verify the cooperative's basis in property for as long as they are needed to figure the basis of the original or replacement property.

The cooperative should also keep copies of all returns. They help in preparing future and amended returns.

Depository Method of Tax Payment

The cooperative must pay the tax due in full no later than the 15th day of the 9th month after the end of the tax year. The two methods of depositing cooperative income taxes are discussed below.

Electronic Deposit Requirement.   The cooperative must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using the Electronic Federal Tax Payment System (EFTPS) in 2004 if:
  • The total deposits of such taxes in 2002 were more than $200,000 or
  • The cooperative was required to use EFTPS in 2003.

  If the cooperative is required to use EFTPS and fails to do so, it may be subject to a 10% penalty. If the cooperative is not required to use EFTPS, it may participate voluntarily. To enroll in or get more information about EFTPS, call 1-800-555-4477 or 1-800-945-8400. To enroll online, visit www.eftps.gov.

Depositing on time.   For EFTPS deposits to be made timely, the cooperative must initiate the transaction at least 1 business day before the date the deposit is due.

Deposits with Form 8109.    If the cooperative does not use EFTPS, deposit cooperative income tax payments (and estimated tax payments) with Form 8109, Federal Tax Deposit Coupon. If you do not have a preprinted Form 8109, use Form 8109-B to make deposits. You can get this form by calling 1-800-829-4933. Be sure to have your EIN ready when you call.

  Do not send deposits directly to an IRS office; otherwise, the cooperative may have to pay a penalty. Mail or deliver the completed Form 8109 with the payment to an authorized depositary (i.e., a commercial bank or other financial institution authorized to accept Federal tax deposits). Make checks or money orders payable to the depositary.

  If the cooperative prefers, it may mail the coupon and payment to: Financial Agent, Federal Tax Deposit Processing, P.O. Box 970030, St. Louis, MO 63197. Make the check or money order payable to “Financial Agent.

   To help ensure proper crediting, write the cooperative's EIN, the tax period to which the deposit applies, and “Form 990-C” on the check or money order. Be sure to darken the “990-C” box on the coupon. Records of these deposits will be sent to the IRS.

  For more information on deposits, see the instructions in the coupon booklet (Form 8109) and Pub. 583, Starting a Business and Keeping Records.

  
Caution

  If the cooperative owes tax when it files Form 990-C, do not include the payment with the tax return. Instead, mail or deliver the payment with Form 8109 to an authorized depositary or use EFTPS, if applicable.

Estimated Tax Payments

Generally, the following rules apply to the cooperative's payments of estimated tax.

  • The cooperative must make installment payments of estimated tax if it expects its total tax for the year (less applicable credits) to be $500 or more.
  • The installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. If any date falls on a Saturday, Sunday, or legal holiday, the installment is due on the next regular business day.
  • Use Form 1120-W, Estimated Tax for Corporations, as a worksheet to compute estimated tax.
  • If the cooperative does not use EFTPS, use the deposit coupons (Form 8109) to make deposits of estimated tax.

For more information on estimated tax payments, including penalties that apply if the cooperative fails to make required payments, see the instructions for line 33 on page 12.

Overpaid estimated tax.   If the cooperative overpaid estimated tax, it may be able to get a quick refund by filing Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax. The overpayment must be at least 10% of expected income tax liability and be at least $500. File Form 4466 after the end of the cooperative's tax year, and no later than the 15th day of the third month after the end of the tax year. Form 4466 must be filed before the cooperative files its tax return.

Interest and Penalties

Interest.   Interest is charged on taxes paid late even if an extension of time to file is granted. Interest is also charged on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, and substantial understatements of tax from the due date (including extensions) to the date of payment. The interest charge is figured at a rate determined under section 6621.

Penalty for late filing of return.   A cooperative that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. The minimum penalty for a return that is over 60 days late is the smaller of the tax due or $100. The penalty will not be imposed if the cooperative can show that the failure to file on time was due to reasonable cause. Cooperatives that file late must attach a statement explaining the reasonable cause.

Penalty for late payment of tax.   A cooperative that does not pay the tax when due generally may be penalized ½ of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. The penalty will not be imposed if the cooperative can show that the failure to pay on time was due to reasonable cause.

Trust fund recovery penalty.   This penalty may apply if certain excise, income, social security, and Medicare taxes that must be collected or withheld are not collected or withheld, or these taxes are not paid to the IRS. These taxes are generally reported on Forms 720, 941, 943, or 945 (see Other Forms and Statements That May Be Required on page 2). The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to have been responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. The penalty is equal to the unpaid trust fund tax. See the instructions for Form 720, Pub. 15 (Circular E), Employer's Tax Guide, or Pub. 51 (Circular A), Agricultural Employer's Tax Guide, for details, including the definition of responsible persons.

Other penalties.   Other penalties can be imposed for negligence, substantial understatement of tax, and fraud. See sections 6662 and 6663.

Prev | First | Next

Instructions Index | 2003 Tax Help Archives | Tax Help Archives | Home