Index

A

Accounting methods, Accounting Methods
Accounting period (Tax Year), Accounting Period
Address change, Item E. Initial Return, Final Return, Name Change, or Address Change
Advance payments, Advance payments.
Affiliated group, Affiliated group.
Amended return, Amended return.
Amortization, Election to deduct business start-up and organizational costs.
Assembling the return, Assembling the Return
At-risk rules, At-risk rules.

B

Backup withholding, Line 17.
Bad debts, Line 15. Bad Debts
Balance sheets, Schedule L. Balance Sheets per Books
Beneficiaries of trusts, Beneficiaries of trusts.
Business start-up expenses, Election to deduct business start-up and organizational costs.

C

Capital construction fund, Merchant Marine capital construction fund.
Closely held corporations, Closely held corporations.
Compensation of officers, Line 12. Compensation of Officers
Consolidated return, Item A. Identifying Information, Item 11
Contributions to reduce public debt, How To Make a Contribution To Reduce Debt Held by the Public
Contributions, charitable, Line 19. Charitable Contributions
Controlled group, Line 1
Cost of goods sold, Line 2. Cost of Goods Sold
Credits against tax, Line 5a.

D

Deductions, Deductions
Depletion, Line 21. Depletion
Depository methods of tax payment, Tax Payments
Depreciation, Line 20. Depreciation
Direct deposit of refund, Direct Deposit of Refund, Line 36
Disclosure statement, Reportable transaction disclosure statement.
Dividend income, Line 4. Dividends
Dividends-received deduction, Schedule C. Dividends and Special Deductions, Line 18, Column (c)
Dues, membership and other, Travel, meals, and entertainment.

E

Electronic deposit requirement, Electronic Deposit Requirement
Electronic filing, Electronic Filing
Employee benefit programs, Line 24. Employee Benefit Programs
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Entities electing to be taxed as corporations, Entities electing to be taxed as corporations.
Estimated tax
Penalty, Line 33. Estimated Tax Penalty
Estimated tax payments, Estimated Tax Payments
Estimated tax penalty, Estimated tax penalty.
Extension of time to file, Extension of Time To File

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 person (defined), Question 7
Foreign tax credit, Line 5a.
Forms and publications, how to get, How To Get Forms and Publications
Future Developments, Future Developments

G

General business credit, Line 5c.
General Instructions, General Instructions
Gross receipts, Line 1. Gross Receipts or Sales

I

Installment sales, Installment sales.
Interest due
Late payment of tax, Interest and Penalties
Look-back method, Line 9c. Interest due under the look-back method-completed long-term contracts.
Interest expense, Line 18. Interest
Interest income
Tax-exempt, Item 9, Line 7
Taxable, Line 5. Interest
Inventory
Uniform capitalization rules, Uniform capitalization rules.

L

Life insurance special estimates, Special estimated tax payments for certain life insurance companies.
LIFO recapture
Tax on, Line 11
Limitations on deductions, Limitations on Deductions, Limitation on deduction.
Limited liability companies, Limited liability companies (LLC).
Lobbying expenses, nondeductibility, Lobbying expenses.

M

Merchant Marine capital construction fund
Deduction for contributions, Merchant Marine capital construction fund.
Tax on nonqualified withdrawal, Line 9f. Other.
Minimum tax
Alternative, Line 3
Prior year, credit for, Line 5d.
Mutual savings banks conducting life insurance business, Mutual savings bank conducting life insurance business.

O

Other deductions, Line 26. Other Deductions
Other income, Line 10. Other Income
Other taxes, Line 9
Overpaid estimated tax, Line 14.

P

Partnership income (loss), Line 26. Other Deductions
Passive activity limitations, Passive activity limitations.
Payments and refundable credits, Part II– Payments and Refundable Credits
Penalties, Interest and Penalties, Line 33. Estimated Tax Penalty
Pension, profit-sharing, etc. plans, Line 23. Pension, Profit-Sharing, etc., Plans
Personal holding company, Personal Holding Company
Personal holding company tax, Line 8
Personal service corporation, Personal Service Corporation
Preparer, tax return, Who Must Sign, Paid Preparer Authorization
Private delivery services, Private Delivery Services

Q

Qualified personal service corporation, Qualified personal service corporation.

R

Recapture taxes, Line 9
Reconciliation of income, Line 5c
Recordkeeping, Recordkeeping
Refundable credits, Line 19. Refundable Credits
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

T

Tax issues, unresolved, Unresolved Tax Issues
Tax-exempt securities, Line 5
Taxes and licenses, Line 17. Taxes and Licenses
Total assets, Item D. Total Assets
Travel, meals, and entertainment, Travel, meals, and entertainment.

W

What's New, What's New
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
Schedule C, Worksheet for Schedule C, line 9

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