Internal Revenue Service United States Department of the Treasury

Instructions for  
Form 1120-ND (12/2011)

Return for Nuclear Decommissioning Funds and Certain Related Persons

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2011


Table of Contents

  • General Instructions
    • What's New
      • Purpose of Form
      • Who Must File
      • When To File
      • Who Must Sign
      • Paid Preparer Authorization
      • Assembling the Return
      • Tax Payments
      • Electronic Deposit Requirement
      • Estimated Tax Payments
      • Interest and Penalties
      • Accounting Method
      • Rounding Off to Whole Dollars
      • Recordkeeping
      • Additional Information
  • Specific Instructions
      • Period Covered
      • Name and Address
      • Item A. Employer Identification Number (EIN)
      • Item C. Fund, Trustee, or Disqualified Person
      • Item D. Final Return, Name Change, Address Change, or Amended Return
      • Part I. Computation of Fund Income Tax
      • Schedule L. Balance Sheets
      • Schedule M. Other Information
      • Part II. Initial Taxes on Self-Dealing (Section 4951)
  • Instructions for  Form 1120-ND - Notices
    • Paperwork Reduction and Privacy Act Notice.
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