The filing address for certain corporations whose principal business office or agency is located in Georgia and Tennessee has changed. See Where To File on page 3.

A corporation can elect to claim additional research and minimum tax credits in lieu of claiming any additional first-year special depreciation allowance for eligible qualified property. See the instructions for line 29j.

For business start-up and organizational costs paid or incurred after September 8, 2008, a corporation is no longer required to attach a statement to its return or specifically identify the amount deducted as organizational or start-up costs in order for the election under sections 195(b) or 248(a) to be effective. See page 9 of the instructions.

Rev. Rul. 2008-37 (2008-28 I.R.B. 77) provides that if a life insurance company does business in several states with different minimum reserving requirements, the amount of the company's statutory reserves is the highest aggregate amount set forth on an annual statement pursuant to the minimum reserve requirements of any state in which the company does business. See Statements on page 4.

Complete Schedule M, Item 14, on page 8 of Form 1120-L to identify the state with which the annual statement used to prepare the tax return was filed.

For returns required to be filed after December 31, 2008, the minimum penalty for failure to file a return that is over 60 days late has increased to the smaller of the tax due or $135. See page 5 of the instructions.

All general business credits allowed against the alternative minimum tax are claimed on Form 3800, General Business Credit. See the instructions for Schedule K, line 5c, on page 21, and Form 3800.

For information on temporary tax relief for certain taxpayers in Kiowa County, Kansas, and surrounding areas, see Pub. 4492-A, Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes.

For information on tax relief granted to certain taxpayers in the Midwestern disaster areas, see Pub. 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas.

Call the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if the corporation is eligible for assistance.

Call or write the corporation's local taxpayer advocate, whose phone number and address are listed in the local telephone directory and in Pub. 1546, Taxpayer Advocate Service – Your Voice at the IRS.

File Form 911, Request for Taxpayer Advocate Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on the corporation's behalf.

You can e-file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, 941, Employer's Quarterly Federal Tax Return, Form 1099-MISC, Miscellaneous Income, and other information returns. Visit www.irs.gov/efile for details.

You can pay taxes online or by phone using the free Electronic Federal Tax Payment System (EFTPS). Visit www.eftps.gov or call 1-800-555-4477 for details.