Table of Contents
Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the fund or the administrator has a P.O. box, show the box number instead.
Enter the fund's EIN. If the fund does not have an EIN, it must apply for one. An EIN may be applied for online, by telephone, by fax, or by mail, depending on how soon the fund needs to use the EIN. Use Form SS-4, Application for Employer Identification Number.
If the fund has not received its EIN by the time the return is due, write “Applied for” in the space for the EIN. For more details, see the Instructions for Form SS-4.
Indicate a final return, name change, address change, or amended return by checking the appropriate box. If a change in address occurs after the return is filed, use Form 8822, Change of Address, to notify the IRS of the new address.
Amounts transferred to the fund by or on behalf of a transferor are generally excluded from income.
Report tax-exempt interest on line 2 of Additional Information (on page 2 of Form 1120-SF).
Do not deduct:
Expenses allocable to tax-exempt income (see section 265);
Payments of claims made by the fund; and
Expenses incurred by, or on behalf of, claimants or transferors.
Its current year tax liability or
Its prior year's tax.
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