Index

B

Backup withholding, Backup withholding.
Bad debts, Line 13. Bad Debts
Balance sheets per books, Schedule L.Balance Sheets per Books
Bond credits, Line 5e. Bond Credits
Business start-up expenses, Election to deduct business start-up and organizational costs.

C

Capital construction fund, Merchant Marine capital construction fund.
Charitable contributions, Line 17. Charitable Contributions
Closely held cooperatives, Closely held cooperatives.
Compensation of officers, Line 11. Compensation of Officers
Consolidated return, Item 12
Contributions to reduce debt held by the public, How To Make a Contribution To Reduce Debt Held by the Public
Contributions, charitable, Line 17. Charitable Contributions
Controlled group
Member of, Line 1. Members of a Controlled Group
Cost of goods sold, Line 2. Cost of Goods Sold
Credits
Foreign tax, Line 5a. Foreign Tax Credit
Form 2439, Line 29f
Form 4136, Line 29f
General business, Line 5c. General Business Credit
Recapture of, Line 8. Other Taxes
Reducing expenses, Reducing certain expenses for which credits are allowable.

D

Deductions, Deductions
Deductions and adjustments under section 1382, Schedule H.Deductions and Adjustments Under Section 1382
Depletion, Line 23. Other Deductions
Depository methods of tax payment, Tax Payments
Depreciation, Line 18. Depreciation
Disclosure statement, reportable transaction, Reportable transaction disclosure statement.
Dividends, Line 4. Dividends
Dividends and special deductions, Schedule C.Dividends and Special Deductions
Dividends-received deduction, Line 18, Column (c)
Domestic production activities deduction, Line 22. Domestic Production Activities Deduction
Domestic production activities deduction allocation, Line 4. Domestic production activities deduction allocation (section 199).
Dues, membership and other, Membership dues.

E

Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement
Employee benefit programs, Line 21. Employee Benefit Programs
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax, Estimated Tax Payments
Overpaid, Line 29c. Overpaid Estimated Tax
Payments, Line 29b. Estimated Tax Payments
Penalty, Estimated tax penalty.
Extension of time to file, Extension of Time to File

G

General business credit, Line 5c. General Business Credit
General instructions, General Instructions
Gross receipts, Line 1. Gross Receipts or Sales
Gross rents and royalties, Line 6. Gross Rents and Royalties

I

Identifying information, Item A. Identifying Information
Income, Income
Income from qualifying shipping activities, Exception for income from qualifying shipping activities.
Initial return, Item D. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Installment sales, Installment sales.
Interest
Income, Line 5. Interest
Interest and penalties, Interest and Penalties
Interest due
Late payment of tax, Late payment of tax.
Interest expense, Line 16. Interest
Interest expense (relating to section 263A), Section 263A uniform capitalization rules.
Interest income
Tax-exempt, Item 10, Line 7. Tax-exempt Interest
Inventory
Section 263A uniform capitalization rules, Section 263A uniform capitalization rules.

L

Limitations on deductions, Limitations on Deductions, Limitation on deduction.
Lobbying expenses, nondeductibility, Lobbying expenses.

M

Merchant Marine capital construction fund
Deduction for contributions, Merchant Marine capital construction fund.
Minimum tax
Prior year, credit for, Line 5d. Credit for Prior Year Minimum Tax

O

Other deductions
Amortization, Line 23. Other Deductions
Depletion, Line 23. Other Deductions
Entertainment expenses, Line 23. Other Deductions
Insurance premiums, Line 23. Other Deductions
Legal and professional fees, Line 23. Other Deductions
Organizational costs, Line 23. Other Deductions
Reforestations costs, Line 23. Other Deductions
Repairs and maintenance, Line 23. Other Deductions
Start-up costs, Line 23. Other Deductions
Supplies, Line 23. Other Deductions
Travel expenses, Line 23. Other Deductions
Utilities, Line 23. Other Deductions
Other income, Line 9. Other Income
Other information, Schedule K.Other Information
Other taxes
Recapture, Line 8. Other Taxes
Overpaid estimated tax, Line 29c. Overpaid Estimated Tax

P

Paid preparer authorization, Paid Preparer Authorization
Partnership income (loss), Line 23. Other Deductions
Passive activity limitations, Passive activity limitations.
Patronage dividends, Line 9. Other Income, Line 3. Patronage Dividends
Payment, depository methods of, Tax Payments
Penalties, Line 30. Estimated Tax Penalty
Late filing of return, Interest and Penalties
Late payment of tax, Interest and Penalties
Trust fund recovery penalty, Interest and Penalties
Penalty
Estimated tax, Line 30. Estimated Tax Penalty
Late filing, Late filing of return.
Late payment, Late payment of tax.
Pension, profit-sharing, etc., plans, Line 20. Pension, Profit-sharing, etc., Plans
Per-unit retain allocations, Line 9. Other Income
Preparer, tax return, Who Must Sign
Principal business activity codes, Form 1120-C
Private delivery services, Private Delivery Services

Q

Qualified written notice of allocation, Line 3b. Qualified written notices of allocation.
Qualifying shipping activities, Income from, Exception for income from qualifying shipping activities.

R

Reconciliation of income (Sch M-1), Schedule M-1.Reconciliation of Income (Loss) per Books With Income per Return
Recordkeeping, Recordkeeping
Refund, Line 33. Refund
Refundable credits, Line 29g. Refundable Credits From Form 8827
Related taxpayer transactions, Transactions between related taxpayers.
Rents (expense), Line 14. Rents
Repairs and maintenance, Repairs and maintenance.

T

Tax computation, Schedule J.Tax Computation
Tax issues, unresolved, Unresolved Tax Issues
Tax-exempt securities, Line 5. Investments
Taxes and licenses, Line 15. Taxes and Licenses
Taxpayer Advocate, Unresolved Tax Issues
Travel and entertainment, Line 5c. Travel and Entertainment
Travel, meals, and entertainment, Travel, meals, and entertainment.
Trust fund recovery penalty, Interest and Penalties
Type of cooperative, Item C. Type of Cooperative

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
Written notice of allocation
Nonqualified, Line 3d. Nonqualified written notices of allocation.
Qualified, Line 3b. Qualified written notices of allocation.

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