Index

A

Accounting methods, Accounting Methods
Accounting period, Accounting Period
Accumulated adjustments account, Column (a). Accumulated Adjustments Account
Amended return, Amended Return
Amortization, Business start-up and organizational costs.
Assembling return, Assembling the Return
At-risk activities–reporting requirements, Special Reporting Requirements for At-Risk Activities

B

Bad debt deduction, Line 10. Bad Debts
Balance sheets–Sch. L, Schedule L. Balance Sheets per Books
Business startup expenses, Business start-up and organizational costs.

C

Change in accounting method, Change in accounting method.
Charitable contributions, Line 12a. Charitable Contributions
Cost of goods sold, Line 2. Cost of Goods Sold

D

Deductions, Deductions, Deductions
Deductions from oil and gas properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
Deductions, limitations on, Limitations on Deductions
Depletion, Line 15. Depletion
Depletion (other than oil and gas), Line 15c. Depletion (Other Than Oil and Gas)
Depreciation, Line 14. Depreciation
Direct deposit of refund, Direct Deposit of Refund, Line 27
Distributions, Distributions
Distributions, property, Line 16d. Distributions

E

Election, termination of, Termination of Election
Electronic filing, Electronic Filing
Employee benefit programs, Line 18. Employee Benefit Programs
Employer identification number (EIN), Item D. Employer Identification Number (EIN)
Estimated tax payment, Estimated Tax Payments, Line 23d
Estimated tax penalty, Line 24. Estimated Tax Penalty
Expenses, nondeductible–Sch. K or K-1, Line 16c. Nondeductible Expenses
Extension of time to file, Extension of Time To File
Extraterritorial income exclusion, Extraterritorial Income Exclusion

G

Gain (loss), section 1231–Sch. K or K-1, Line 9. Net Section 1231 Gain (Loss)
Gain, ordinary, Line 4. Net Gain (Loss) From Form 4797
Gross receipts, Line 1a. Gross Receipts or Sales

I

Income, Income
Income from oil and gas properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
Income, rental activities, Line 2. Net Rental Real Estate Income (Loss)
Income, tax-exempt, Line 16a. Tax-Exempt Interest Income
Income, trade or business activities, Line 1. Ordinary Business Income (Loss)
Installment sales, Installment sales.
Interest deduction, Line 13. Interest
Interest due on tax payment, Interest.
Interest expense, investment, Line 12b. Investment Interest Expense
Inventory, Section 263A uniform capitalization rules.
Investment income and expenses, Lines 17a and 17b. Investment Income and Expenses

L

Loans from shareholders, Line 16e. Repayment of Loans From Shareholders
Lobbying expenses, nondeductibility, Lobbying expenses.
Low-income housing credit, Low-Income Housing Credit
Low-income housing credit recapture, Recapture of low-income housing credit (codes E and F).

M

Multiple activities–reporting requirements, Special Reporting Requirements for Corporations With Multiple Activities

N

Net investment income (code U), Net investment income (code U).
Net investment income tax reporting requirements, Net Investment Income Tax Reporting Requirements

P

Passive activities–rental, Rental Activities
Passive activities–reporting requirements, Passive Activity Reporting Requirements
Passive activity limitations, Passive Activity Limitations
Penalties, Late filing of return.
Pension, profit-sharing, etc., plans, Line 17. Pension, Profit-Sharing, etc., Plans
Portfolio income, Portfolio Income, Portfolio Income
Preparer, tax return, Paid Preparer Authorization
Private delivery services, Private Delivery Services
Property distributions, Line 16d. Distributions

T

Tax issues, unresolved, Unresolved Tax Issues
Taxes and licenses deduction, Line 12. Taxes and Licenses
Taxes due, Tax and Payments
Termination of S election, Termination of Election
Travel and entertainment deduction, Travel, meals, and entertainment.

W

When to file, When To File
Where to file, When To File
Who must file, Who Must File
Who must sign, Who Must Sign

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