Index

B

Backup withholding, Backup withholding.
Blue Cross or Blue Shield, Medical loss ratio., Question 14
Business startup expenses, Business start-up and organizational costs.

C

Charitable contributions, Line 21. Charitable contributions.
Consolidated return, Consolidated Return
Controlled group
Brother-Sister, Line 3
Combined group, Line 3
Member of, Line 3
Parent-Subsidiary, Line 3

D

Deductions, Deductions
Definitions
100% dividend, Prorated amounts
Acquisition date, Definitions
Applicable interest rate, Definitions
Applicable statutory premium recognition pattern, Definitions
Prorated amounts, Prorated amounts
Undiscounted unearned premiums, Definitions
Depository methods of tax payment, Tax Payments
Disclosure statement, Reportable transaction disclosure statement.

E

Electronic deposit of tax refund of $1 million or more, Line 18. 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, Estimated Tax Payments, Line 14c. Estimated tax payments.
Penalty, Estimated tax penalty., Line 15. Estimated tax penalty.
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 10. Foreign corporations.
Foreign person, Foreign person.
Foreign tax credit, Line 8a. Foreign tax credit.
Forms and publications, how to get, How To Get Forms and Publications

G

General business credit, Line 8c. General business credit.
Golden parachute payments, Golden parachute payments.

I

Insurance liabilities, Line 18. Insurance liabilities.
Interest due on late payment of tax, Interest and Penalties

L

Limitation on dividends-received deduction, Line 23, column (b).
Limitations on deductions, Limitations on Deductions
Lobbying expenses, Lobbying expenses.

O

Other deductions, Line 31. Other deductions.
Overpaid estimated tax, Line 14e. Overpaid estimated tax.
Owner's country, Owner's country.

P

Paid preparer authorization, Paid Preparer Authorization
Patient-centered outcomes research fee, Patient-centered outcomes research fee.
Penalties, Interest and Penalties, Line 15. Estimated tax penalty.
Pension, profit-sharing, etc. plans, Line 24. Pension, profit-sharing, etc., plans.
Period covered, Period Covered
Personal holding company tax, Line 11. Personal holding company tax.
Private delivery services, Private Delivery Services

R

Recordkeeping, Recordkeeping
Refundable credits, Line 14j. Refundable credits from Form 8827.
Related party transactions, Transactions between related taxpayers.

T

Tax and payments, Tax Computation and Payments
Tax issues, unresolved, Unresolved Tax Issues
Tax-exempt securities, Line 5. Tax-exempt securities.
Travel, meals, and entertainment, Travel, meals, and entertainment.

U

Uncertain Tax Positions, Question 13

W

When to file, extension, Extension of Time To File
Where to file, Where To File
Who must file
Exceptions, Who Must File
Life insurance companies, Who Must File
Who must sign, Who Must Sign
Worksheet for Schedule C, Schedule F—Losses Incurred

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