Table of Contents

• Instructions for Form 1120 - Introductory Material
  • Future Developments
  • What's New
  • Photographs of Missing Children
  • Unresolved Tax Issues
  • Direct Deposit of Refund
  • How To Make a Contribution To Reduce Debt Held by the Public
  • How To Get Forms and Publications
• General Instructions
  • Purpose of Form
  • Who Must File
    • Electronic Filing
  • When To File
    • Private Delivery Services
    • Extension of Time To File
  • Who Must Sign
  • Paid Preparer Authorization
  • Assembling the Return
  • Tax Payments
    • Electronic Deposit Requirement
  • Interest and Penalties
  • Accounting Methods
    • Section 481(a) adjustment.
  • Accounting Period
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Other Forms and Statements That May Be Required
• Specific Instructions
  • Period Covered
  • Name and Address
  • Item A. Identifying Information
    • Consolidated Return
    • Life-Nonlife Consolidated Return
    • Personal Holding Company
    • Personal Service Corporation
    • Schedule M-3 (Form 1120)
  • Item B. Employer Identification Number (EIN)
  • Item D. Total Assets
  • Item E. Initial Return, Final Return, Name Change, or Address Change
  • Income
    • Line 1. Gross Receipts or Sales
    • Line 2. Cost of Goods Sold
    • Line 4. Dividends
    • Line 5. Interest
    • Line 6. Gross Rents
    • Line 10. Other Income
  • Deductions
    • Limitations on Deductions
    • Line 12. Compensation of Officers
    • Line 13. Salaries and Wages
    • Line 14. Repairs and Maintenance
    • Line 15. Bad Debts
    • Line 16. Rents
    • Line 17. Taxes and Licenses
    • Line 18. Interest
    • Line 19. Charitable Contributions
    • Line 20. Depreciation
    • Line 21. Depletion
    • Line 23. Pension, Profit-Sharing, etc., Plans
    • Line 24. Employee Benefit Programs
    • Line 26. Other Deductions
    • Line 28. Taxable Income Before NOL Deduction and Special Deductions
    • Line 29a. Net Operating Loss Deduction
    • Line 29b. Special Deductions
    • Line 30. Taxable Income
    • Line 33. Estimated Tax Penalty
    • Line 36
  • Schedule C. Dividends and Special Deductions
    • Line 1, Column (a)
    • Line 2, Column (a)
    • Line 3, Column (a)
    • Line 3, Columns (b) and (c)
    • Line 4, Column (a)
    • Line 5, Column (a)
    • Line 6, Column (a)
    • Line 7, Column (a)
    • Line 8, Column (a)
    • Line 9, Column (c)
    • Line 10, Columns (a) and (c)
    • Line 11, Columns (a) and (c)
    • Line 12, Column (a)
    • Line 13, Column (a)
    • Line 14, Column (a)
    • Line 15, Column (a)
    • Line 16, Column (a)
    • Line 17, Column (a)
    • Line 18, Column (c)
  • Schedule J. Tax Computation and Payment
    • Part I–Tax Computation
    • Part II– Payments and Refundable Credits
    • Line 19. Refundable Credits
  • Schedule K. Other Information
    • Question 2
    • Question 3
    • Question 4. Constructive Ownership of the Corporation
    • Question 5. Constructive Ownership of Other Entities
    • Question 7
    • Item 9
    • Item 11
    • Item 12
    • Question 14
  • Schedule L. Balance Sheets per Books
    • Line 1
    • Line 5
    • Line 26
  • Schedule M-1. Reconciliation of Income (Loss) per Books With Income per Return
    • Line 5c
    • Line 7
• Instructions for Form 1120 - Notices
  • Paperwork Reduction Act Notice.
• Instructions for Form 1120 - Additional Material
  • Principal Business Activity Codes
    • Agriculture, Forestry, Fishing and Hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale Trade
    • Retail Trade
    • Transportation and Warehousing
    • Information
    • Finance and Insurance
    • Real Estate and Rental and Leasing
    • Professional, Scientific, and Technical Services
    • Management of Companies (Holding Companies)
    • Administrative and Support and Waste Management and Remediation Services
    • Educational Services
    • Health Care and Social Assistance
    • Arts, Entertainment, and Recreation
    • Accommodation and Food Services
    • Other Services
  • Index