Index

D

Disqualified benefit, funded welfare plans, Part I. Taxes
Disqualified person, Line 5.

F

Form 5558, Extension.
Funded welfare plans, Part I. Taxes

Q

Qualified ESOP securities, Line 6.

R

Required disclosure
Prohibited tax shelter transaction, Lines 17–19.
Reversion of qualified plan assets, Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
Qualified plan, Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
Terminated defined benefit plan, Terminated defined benefit plan.

S

S corporations
Prohibited allocations, Prohibited allocations of securities in an S corporation.
Section 403(b) plan, Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
Section 4965, Line 16., Schedule K. Tax on Prohibited Tax Shelter Transactions (Section 4965)
Section 4971(a), Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a))
Section 4971(b), Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a))
Section 4971(f), Schedule E. Tax on Failure to Pay Liquidity Shortfall (Section 4971(f)(1))
Section 4971(g), Schedule F. Tax on Multiemployer Plans in Endangered or Critical Status (Sections 4971(g)(3) & 4971(g)(4))
Section 4971(g)(2), Line 10a.
Section 4971(g)(3), Line 1.
Section 4971(g)(4), Line 2.
Section 4972, Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972)
Section 4973(a)(3), Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
Section 4975, Schedule C. Tax on Prohibited Transactions (Section 4975)
Section 4976, Part I. Taxes
Section 4977, Schedule G. Tax on Excess Fringe Benefits (Section 4977)
Section 4979, Schedule H. Tax on Excess Contributions To Certain Plans (Section 4979)
Section 4979A, Line 6.
Section 4980, Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
Section 4980F, Schedule J. Tax on Failure to Provide Notice of Significant Reduction in Future Accruals (Section 4980F)
Summary of taxes due, Part I. Taxes
Synthetic equity, Prohibited allocations of securities in an S corporation.
Amount involved, Prohibited allocations of securities in an S corporation.

W

When to file, When To File
Where to file, Where To File
Who must file, Who Must File
Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.

More Online Instructions