Instructions for Form 1120 & 1120-A |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting methods, Accounting Methods
- Accounting period (Tax Year), Accounting Period
- Address change, Item E. Initial Return, Final Return, Name Change, or Address Change
- Affiliated group, Affiliated group.
- Amended return, Amended return.
- Amortization, Business start-up and organizational costs.
- Assembling the return, Assembling the Return
- At-risk rules, At-risk rules.
C
- Capital construction fund:
-
- Deduction for contributions, Capital construction fund.
- Tax on nonqualified withdrawal, Other.
- Closely held corporations, Closely held corporations.
- Compensation of officers, Line 12. Compensation of Officers
- Consolidated return, Item A. Identifying Information, Item 11 (Form 1120 Only)
- Contributions to reduce debt held by the public, How To Make a Contribution To Reduce Debt Held by the Public
- Contributions, charitable, Line 19. Charitable Contributions
- Controlled group, Line 1 (Form 1120 Only)
- Cost of goods sold, Line 2. Cost of Goods Sold, Schedule A, Form 1120 (Worksheet, Form 1120-A)
- Credits against tax, Line 5a (Form 1120 Only)
D
- Deductions, Deductions
- Depletion, Line 21. Depletion (Form 1120 Only)
- Depository methods of tax payment, Depository Methods of Tax Payment
- Depreciation, Line 20. Depreciation
- Direct deposit of refund, Direct Deposit of Refund, Line 36, Form 1120 (Line 32, Form 1120-A). Direct Deposit of Refund
- Disclosure statement, Reportable transaction disclosure statement.
- Dividend income, Line 4. Dividends
- Dividends-received deduction, Schedule C (Form 1120 Only), Line 18, Column (c)
- Dues, membership and other, Travel, meals, and entertainment.
E
- Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement
- Electronic filing, Electronic Filing (Form 1120 Only)
- Employee benefit programs, Line 24. Employee Benefit Programs (Form 1120 Only)
- Employer identification number (EIN), Item B. Employer Identification Number (EIN)
- Estimated tax payments, Estimated Tax Payments
- Estimated tax:
-
- Penalty, Estimated tax penalty., Line 33, Form 1120 (Line 29, Form 1120-A). Estimated Tax Penalty
- Extension of time to file, Extension of Time To File
- Extraterritorial income, Income, Line 26, Form 1120 (Line 22, Form 1120-A). Other Deductions
F
- Farming, corporations engaged in, Corporations engaged in farming.
- Final return, Item E. Initial Return, Final Return, Name Change, or Address Change
- Financial asset securitization investment trust (FASIT), Ownership interest in a Financial Asset Securitization Investment Trust (FASIT).
- Foreign financial accounts, Question 6 (Form 1120-A Only)
- Foreign person (defined), Question 7 (Form 1120 Only)
- Foreign tax credit, Line 5a (Form 1120 Only)
- Form 1120-A requirements, General Instructions
- Forms and publications, how to get, How To Get Forms and Publications
I
- Income, Income
- Installment sales, Installment sales.
- Interest due:
-
- Late payment of tax, Interest and Penalties
- Look-back method, Line 9, Form 1120 (Line 4, Form 1120-A)
- Interest expense, Line 18. Interest
- Interest expense (relating to section 263A), Limitations on Deductions
- Interest income:
-
- Tax-exempt, Item 9, Form 1120 (Item 3, Form 1120-A), Line 7, Form 1120 (Line 6, Form 1120-A)
- Taxable, Line 5. Interest
- Inventory:
-
- Section 263A uniform capitalization rules, Section 263A uniform capitalization rules., Line 7. Inventory at End of Year
- Valuation methods, Lines 9a Through 9f. Inventory Valuation Methods
N
- Name change, Item E. Initial Return, Final Return, Name Change, or Address Change
- Net operating loss, Line 29a, Form 1120 (Line 25a, Form 1120-A). Net Operating Loss Deduction, Item 11 (Form 1120 Only), Item 12 (Form 1120 Only)
- Nonaccrual experience method, Nonaccrual experience method.
O
- Other deductions, Line 26, Form 1120 (Line 22, Form 1120-A). Other Deductions
- Other income, Line 10. Other Income
- Other taxes, Line 9, Form 1120 (Line 4, Form 1120-A)
- Overpaid estimated tax, Line 32c, Form 1120 (Line 28c, Form 1120-A). Overpaid estimated tax
P
- Partnership income (loss), Line 10. Other Income, Line 26, Form 1120 (Line 22, Form 1120-A). Other Deductions
- Passive activity limitations, Passive activity limitations.
- Penalties, Interest and Penalties, Line 33, Form 1120 (Line 29, Form 1120-A). Estimated Tax Penalty
- Pension, profit-sharing, etc. plans, Line 23. Pension, Profit-Sharing, etc., Plans (Form 1120 Only)
- Personal holding company, Personal Holding Company (Form 1120 Only)
- Personal holding company tax, Line 8 (Form 1120 Only)
- Personal service corporation, Personal Service Corporation
- Preparer, tax return, Who Must Sign, Paid Preparer Authorization
- Private delivery services, Private Delivery Services
R
- Recapture taxes, Line 9, Form 1120 (Line 4, Form 1120-A)
- Reconciliation of income, Line 5c, Form 1120 (Line 5, Form 1120-A)
- Recordkeeping, Recordkeeping
- Related party transactions, Transactions between related taxpayers.
- Rents (expense), Line 16. Rents
- Rents (income), Line 6. Gross Rents
- Repairs and maintenance, Line 14. Repairs and Maintenance
S
- Salaries and wages, Line 13. Salaries and Wages
- Schedule:
-
- A, Schedule A, Form 1120 (Worksheet, Form 1120-A)
- C, Schedule C (Form 1120 Only)
- J, Schedule J, Form 1120 (Part I, Form 1120-A)
- K, Schedule K, Form 1120 (Part II, Form 1120-A)
- L, Schedule L, Form 1120 (Part III, Form 1120-A)
- M-1, Schedule M-1, Form 1120 (Part IV, Form 1120-A)
- M-3, Schedule M-3 (Form 1120 Only), Schedule M-1, Form 1120 (Part IV, Form 1120-A)
- O, Line 1 (Form 1120 Only), Line 2, Form 1120 (Line 1, Form 1120-A)
- Section 263A costs, Section 263A uniform capitalization rules., Line 4. Additional Section 263A Costs
- Shareholders' equity adjustments, Line 26, Form 1120 (Line 21, Form 1120-A)
- Signature, Who Must Sign
- Special returns for certain organizations, Special Returns for Certain Organizations
T
- Tax issues, unresolved, Unresolved Tax Issues
- Tax rate schedule, Line 2, Form 1120 (Line 1, Form 1120-A)
- Tax-exempt securities, Line 5
- Taxes and licenses, Line 17. Taxes and Licenses
- Travel, meals, and entertainment, Travel, meals, and entertainment.
W
- When to file, When To File
- Where to file, Where To File
- Who must file, Who Must File
- Who must sign, Who Must Sign
- Worksheets:, Line 2, Form 1120 (Line 1, Form 1120-A)
-
- Cost of goods sold, Cost of Goods Sold Worksheet (Form 1120-A)
- Schedule C, Worksheet for Schedule C, line 9
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