A

Accumulated earnings tax, Important Change for 2003, Accumulated Earnings Tax

Alcohol used as fuel credit, General business credit.

Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)

Amended return, Amended return.

Amortization:

Business start-up costs, Business start-up costs.

Going into business, Going Into Business

Organizational costs, Organizational costs.

Assistance (see Tax help)

At-risk limits, At-Risk Limits

B

Backup withholding, Backup withholding.

Below-market loans, Below-Market Loans

Business start-up costs, Business start-up costs.

C

Capital contributions, Capital Contributions

Capital losses, Capital Losses

Charitable contributions, Charitable Contributions

Childcare facilities and services credit, General business credit.

Closely held corporation:

At-risk limits, Closely held corporation.

Passive activity limits, Closely held corporation.

Comments, Comments and suggestions.

Corporate preference items, Corporate Preference Items

Corporation, business taxed as, Business Taxed as a Corporation

Credits:

Alcohol used as fuel, General business credit.

Contributions to community development corporations, General business credit.

Disabled access, General business credit.

Employer-provided childcare facilities and services, General business credit.

Empowerment zone and renewal community employment, General business credit.

Enhanced oil recovery, General business credit.

Federal tax on fuels, Credits

Foreign tax, Credits

General business, General business credit.

Indian employment, General business credit.

Investment, General business credit.

Low-income housing, General business credit.

New markets, General business credit.

New York Liberty Zone business employee, General business credit.

Orphan drug, General business credit.

Pension plan startup costs, General business credit.

Possessions corporation tax, Credits

Prior year minimum tax, Credits

Qualified electric vehicle, Credits

Qualified zone academy bond, Credits

Renewable electricity production, General business credit.

Research, General business credit.

Tips, credit for taxes on, General business credit.

Welfare-to-work, General business credit.

Work opportunity, General business credit.

D

Disabled access credit, General business credit.

Distributions:

Money or property., Money or Property Distributions

Other, Constructive Distributions

Reporting, Reporting Dividends and Other Distributions

Stock or stock rights, Distributions of Stock or Stock Rights

To shareholders, Distributions to Shareholders

Dividends-received deduction, Dividends-Received Deduction, Dividends-received deduction.

E

Empowerment zone and renewal community employment credit, General business credit.

Enhanced oil recovery credit, General business credit.

Estimated tax, Estimated Tax

Extraordinary dividends, Extraordinary Dividends

F

Federal tax on fuels, credit, Credits

Figuring:

NOL carryovers, Figuring the NOL Carryover

NOLs, Figuring the NOL

Tax, Figuring Tax

Taxable income, Figuring Taxable Income

Foreign tax credit, Credits

Form:

1096, Form 1099–DIV.

1099–DIV, Form 1099–DIV.

1118, Credits

1120, Which form to file., Form 1120

1120X, Amended return., Refunds., For a carryback.

1120–A, Which form to file., Form 1120–A

1120–W, How to figure each required installment.

1138, Carryback expected.

1139, Refunds., For a carryback.

2220, Form 2220.

3468, General business credit.

3800, Who must file Form 3800.

4255, Recapture Taxes

4466, Useful Items - You may want to see:

4562, How to make the choice.

4626, Form 4626.

5452, Form 5452.

5735, Credits

5884, General business credit.

6478, General business credit.

6765, General business credit.

7004, Extension of time to file.

8109, How to pay estimated tax.

8586, General business credit.

8611, Recapture Taxes

8810, Who must file Form 3800.

8820, General business credit.

8826, General business credit.

8827, Credits

8830, General business credit.

8832, Business formed after 1996.

8834, Credits, Recapture Taxes

8835, General business credit.

8844, General business credit.

8845, General business credit., Recapture Taxes

8846, General business credit.

8847, General business credit.

8860, Credits

8861, General business credit.

8874, General business credit., Recapture Taxes

8881, General business credit.

8882, General business credit., Recapture Taxes

8884, General business credit.

8886, Important Reminders

Free tax services, How To Get Tax Help

G

Going into business, Going Into Business

H

Help (see Tax help)

I

Income tax returns, Income Tax Return

Indian employment credit, General business credit.

Investment credit, General business credit.

L

Loans, below-market, Below-Market Loans

Low-income housing credit, General business credit.

M

Minimum tax credit, Credits

More information (see Tax help)

N

Net operating losses, Net Operating Losses

New markets credit, General business credit.

New York Liberty Zone business employee credit, General business credit.

Nontaxable exchange of property for stock, Property Exchanged for Stock

O

Organization costs, Organizational costs.

Orphan drug credit, General business credit.

P

Paid-in capital, Paid-in capital.

Passive activity limits, Passive Activity Limits

Paying estimated tax, How to pay estimated tax.

Penalties:

Estimated tax, Underpayment penalty.

Late filing of return, Penalty for late filing of return.

Late payment of tax, Penalty for late payment of tax.

Trust fund recovery, Trust fund recovery penalty.

Pension plan startup costs credit, General business credit.

Personal service corporation:

Figuring tax, Qualified personal service corporation.

Passive activity limits, Personal service corporation.

Possessions corporation tax credit, Credits

Preference items, Corporate Preference Items

Publications (see Tax help)

Q

Qualified electric vehicle credit, Credits

Qualified zone academy bond credit, Credits

R

Recapture taxes:

Employer-provided childcare facilities and services, Recapture Taxes

Indian employment credit, Recapture Taxes

Investment credit, Recapture Taxes

Low-income housing credit, Recapture Taxes

New markets credit, Recapture Taxes

Qualified electric vehicle credit, Recapture Taxes

Related persons, Related Persons

Renewable electricity production credit, General business credit.

Reportable transactions, Important Reminders

Research credit, General business credit.

Retained earnings, Accumulated Earnings Tax

S

Sample returns:

Form 1120, Form 1120

Form 1120–A, Form 1120–A

Start-up costs, Business start-up costs.

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax rate schedule, Tax Rate Schedule

Tax, figuring, Figuring Tax

Taxable income, figuring, Figuring Taxable Income

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Tips, taxes on, General business credit.

Trust fund recovery penalty, Trust fund recovery penalty.

TTY/TDD information, How To Get Tax Help

W

Welfare-to-work credit, General business credit.

Work opportunity credit, General business credit.