- 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
- 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
- Farming, special rules, Special rules for certain corporations engaged in farming.
- Final return, Item H. Final Return, Name Change, Address Change, Amended Return, or S Election Termination or Revocation
- Foreign transactions–Sch. K or K-1, Foreign Transactions
- Forms and Publications, how to get, How To Get Forms and Publications
- 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
- 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
- Recapture, low-income housing credit, Recapture of low-income housing credit (codes E and F).
- Recapture, section 179 deduction, Recapture of section 179 deduction (code L).
- Recordkeeping, Recordkeeping
- Reforestation, Reforestation expenditures., Reforestation expense deduction (code O)., Amortization of reforestation costs (code S).
- Regulations section 1.1411-10(g), Regulations section 1.1411-10(g) (section 1411 election with respect to CFCs and QEFs).
- Related party transactions, Transactions between related taxpayers.
- Rental activities, income and expenses, Line 2. Net Rental Real Estate Income (Loss)
- Rental deduction, Line 11. Rents
- Return, amended, Amended Return
- Salaries and wages, Line 7. Compensation of Officers and Line 8. Salaries and Wages
- Sales, Line 1a. Gross Receipts or Sales
- Schedule L, Schedule L. Balance Sheets per Books
- Schedule M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Schedule M-2, Schedule M-2. Analysis of Accumulated Adjustments Account, Other Adjustments Account, and Shareholders' Undistributed Taxable
Income Previously Taxed
- Schedule M-3, Item C. Schedule M-3 Information
- Section 1411 election with respect to CFCs and QEFs, Regulations section 1.1411-10(g) (section 1411 election with respect to CFCs and QEFs).
- Section 179 expense, Line 11. Section 179 Deduction
- Section 263A rules, Section 263A uniform capitalization rules.
- Section 59(e)(2) expenditures, Lines 12c(1) and 12c(2). Section 59(e)(2) Expenditures
- Self-charged interest, Self-Charged Interest
- Substitute Sch. K-1, Substitute Forms