Index

B

Backup withholding, Backup withholding.
Business start-up expenses, Business start-up and organizational costs.

C

Charitable contributions, Charitable contributions.
Consolidated return, Consolidated Return
Controlled group
Member of, Schedule K—Tax Computation
Parent-subsidiary, Question 6.

D

Deductions, Deductions
Definitions
Insurance company, Definitions
Life insurance company, Definitions
Reserves test, Definitions
Depository methods of tax payment, Tax Payments
Disclosure statement, Reportable transaction disclosure statement.
Dues, membership and other, Travel, meals, and entertainment.

E

Electronic deposit of tax refund of $1 million or more, Line 33. Electronic deposit of tax refund of $1 million or more.
Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax payments, Line 29c. Estimated tax payments.
Estimated tax penalty, Estimated Tax Payments, Estimated tax penalty., Line 30. Estimated tax penalty.
Excess interest, Line 18b.
Experience-rated refund, Line 18d.
Extension of time to file, Extension of Time To File

F

Final return, Item E. Final Return, Name Change, Address Change, or Amended Return
Foreign corporations, Line 8. Foreign corporations.
Foreign person, Foreign person.
Foreign tax credit, Line 5a. Foreign tax credit.
Forms and publications, how to get, How To Get Forms and Publications

G

General business credit, Line 5c. General business credit.
Golden parachute payments, Golden parachute payments.
Gross premiums and other consideration, Line 1.

I

Interest due on late payment of tax, Interest and Penalties

L

Life insurance company taxable income, Life Insurance Company Taxable Income
Limitation on dividends-received deduction, Line 10, column (c). Limitation on dividends-received deduction.
Limitations on deductions, Limitations on Deductions
Lobbying expenses, nondeductibility, Lobbying expenses.
Losses incurred, Line 9. Death benefits, etc.

M

Minimum tax
Alternative, Line 3. Alternative minimum tax (AMT).
Prior year, credit for, Line 5d. Credit for prior year minimum tax.

O

Operations loss deduction, Line 21b. Operations loss deduction.
Other deductions, Line 18. Other deductions.
Other taxes, Line 9. Other taxes.
Overpaid, Line 29e. Overpaid Estimated Tax.
Owner's country, Owner's country.
Ozone-depleting chemicals, credit for tax on, Credit for tax on ozone-depleting chemicals.

P

Paid preparer authorization, Paid Preparer Authorization
Penalties, Interest and Penalties, Other penalties., Line 30. Estimated tax penalty.
Pension, profit-sharing, etc. plans, Pension, profit-sharing, etc. plans.
Period covered, Period Covered
Policyholder dividends, Line 18a.
Premium adjustment, Line 18c.
Private delivery services, Private Delivery Services

T

Tax and payments
Estimated tax payments, Tax and Payments
Prior year(s) special estimated tax payments to be applied, Tax and Payments
Special estimated tax payments, Line 29d. Special estimated tax payments.
Tax issues, unresolved, Unresolved Tax Issues
Transactions between related taxpayers, Transactions between related taxpayers.
Travel, meals, and entertainment, Travel, meals, and entertainment.

W

When to file, When To File
Where to file, General Instructions
Who must file
Foreign life insurance companies, Who Must File
Mutual savings banks conducting life insurance business, Who Must File
Other insurance companies, Other Insurance Companies
Who must sign, Who Must Sign
Worksheet for Schedule A, Line 9, column (a).

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