U.S. Income Tax Return for Cooperative Associations
Section references are to the Internal Revenue Code unless otherwise noted.
2011
Table of Contents
- Instructions for Form 1120-C - Introductory Material
- General Instructions
- Specific Instructions
- Period Covered
- Name and Address
- Item A. Identifying Information
- Item B. Employer Identification Number (EIN)
- Item C. Type of Cooperative
- Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
- Income
- Deductions
- Limitations on Deductions
- Line 11. Compensation of Officers
- Line 12. Salaries and Wages
- Line 13. Bad Debts
- Line 14. Rents
- Line 15. Taxes and Licenses
- Line 16. Interest
- Line 17. Charitable Contributions
- Line 18. Depreciation
- Line 20. Pension, Profit-sharing, etc., Plans
- Line 21. Employee Benefit Programs
- Line 22. Domestic Production Activities Deduction
- Line 23. Other Deductions
- Line 25a. Taxable Income Before Adjustments and Special Deductions
- Line 25b. Deductions and Adjustments FromSchedule H
- Line 25c. Taxable Income Before Net Operating Loss and Special Deductions
- Line 26a. Net Operating Loss Deduction
- Line 26b. Special Deductions
- Line 26c. Total NOL and Special Deductions
- Tax, Refundable Credits, and Payments
- Line 27. Taxable Income
- Line 29a. 2010 Overpayment Credited to 2011
- Line 29b. Estimated Tax Payments
- Line 29c. Overpaid Estimated Tax
- Line 29d. Net Tax Payments
- Line 29f
- Line 29g. Refundable Credits From Forms 3800 and 8827
- Line 29h. Section 1383 Adjustment
- Line 29i. Total Payments, Refundable Credits, and Section 1383 Adjustments
- Line 30. Estimated Tax Penalty
- Line 33. Refund
- 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, Columns (a) and (b)
- 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 G.Allocation of Patronage and Nonpatronage Income and Deductions
- Schedule H.Deductions and Adjustments Under Section 1382
- Schedule J.Tax Computation
- Line 1. Members of a Controlled Group
- Line 2. Income Tax
- Line 3. Alternative Minimum Tax (AMT)
- Line 5a. Foreign Tax Credit
- Line 5b. Qualified Electric Vehicle Credit
- Line 5c. General Business Credit
- Line 5d. Credit for Prior Year Minimum Tax
- Line 5e. Bond Credits
- Line 6. Total Credits
- Line 8. Other Taxes
- Line 9. Total Tax
- Schedule K.Other Information
- Schedule L.Balance Sheets per Books
- Schedule M-1.Reconciliation of Income (Loss) per Books With Income per Return
- Instructions for Form 1120-C - Notices
- Instructions for Form 1120-C - Additional Material
- Form 1120-C
- 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
- Form 1120-C
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