Instructions For Form 1120-Pc - 2002
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2002
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Department of the Treasury
Internal Revenue Service
Instructions for
Form 1120-PC
U.S. Property and Casualty Insurance Company
Section references are to the Internal Revenue Code unless otherwise noted.
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The corporation may need to mail its
Previous attempts to solve the problem
Contents
Page
return to a different address this year.
and the office that had been contacted.
Changes To Note . . . . . . . . . . . . . . . . 1
•
See Where To File on page 2.
A description of the hardship the
Photographs of Missing Children . . . . 1
corporation is facing (if applicable).
Unresolved Tax Issues . . . . . . . . . . . . 1
The corporation may contact a
Photographs of Missing
How To Get Forms and
Taxpayer Advocate by calling (toll free)
Publications . . . . . . . . . . . . . . . . . . 1
Children
1-877-777-4778. Persons who have
General Instructions . . . . . . . . . . . . . 2
access to TTY/TDD equipment may call
The Internal Revenue Service is a proud
Purpose of Form . . . . . . . . . . . . . . . . 2
1-800-829-4059 and ask for the Taxpayer
partner with the National Center for
Who Must File . . . . . . . . . . . . . . . . . . 2
Advocate assistance. If the corporation
Missing and Exploited Children.
When To File . . . . . . . . . . . . . . . . . . . 2
prefers, it may call, write, or fax the
Photographs of missing children selected
Who Must Sign . . . . . . . . . . . . . . . . . 2
Taxpayer Advocate in its area. See Pub.
by the Center may appear in instructions
Where To File . . . . . . . . . . . . . . . . . . 2
1546, The Taxpayer Advocate Service of
on pages that would otherwise be blank.
Paid Preparer Authorization . . . . . . . . 2
the IRS, for a list of addresses and fax
You can help bring these children home
numbers.
Other Forms, Returns, and
by looking at the photographs and calling
Statements That May Be
1-800-THE-LOST (1-800-843-5678) if you
How To Get Forms and
Required . . . . . . . . . . . . . . . . . . . 2-4
recognize a child.
Consolidated return . . . . . . . . . . . . . . 4
Publications
Statements . . . . . . . . . . . . . . . . . . . . 4
Unresolved Tax Issues
Assembling the Return . . . . . . . . . . . . 4
Personal computer
If the corporation has attempted to deal
Accounting Methods . . . . . . . . . . . . . . 5
You can access the IRS Web Site 24
with an IRS problem unsuccessfully, it
Accounting Periods . . . . . . . . . . . . . . 5
hours a day, 7 days a week, at
should contact the Taxpayer Advocate.
Rounding Off to Whole Dollars . . . . . . 5
to:
The Taxpayer Advocate independently
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Recordkeeping . . . . . . . . . . . . . . . . . . 5
Order IRS products on-line.
represents the corporation’s interests and
•
Download forms, instructions, and
Depository Method of Tax
concerns within the IRS by protecting its
publications.
Payment . . . . . . . . . . . . . . . . . . . . 5
rights and resolving problems that have
•
See answers to frequently asked tax
not been fixed through normal channels.
Estimated Tax Payments . . . . . . . . . . 6
questions.
Interest and Penalties . . . . . . . . . . . . . 6
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While Taxpayer Advocates cannot
Search publications on-line by topic or
Specific Instructions . . . . . . . . . . . . 6
change the tax law or make a technical
keyword.
Period Covered . . . . . . . . . . . . . . . . . 6
•
tax decision, they can clear up problems
Send us comments or request help by
Address . . . . . . . . . . . . . . . . . . . . . . . 6
that resulted from previous contacts and
e-mail.
•
Employer Identification Number . . . . . . 6
ensure that the corporation’s case is
Sign up to receive local and national
Item A . . . . . . . . . . . . . . . . . . . . . . . . 6
given a complete and impartial review.
tax news by e-mail.
Item E . . . . . . . . . . . . . . . . . . . . . . . . 6
You can also reach us using file
The corporation’s assigned personal
Taxable Income . . . . . . . . . . . . . . . . . 7
transfer protocol at ftp.irs.gov.
advocate will listen to its point of view and
Tax Computation and Payments
. . . 7-9
will work with the corporation to address
CD-ROM
Schedule A . . . . . . . . . . . . . . . . . . 9-14
its concerns. The corporation can expect
Order Pub. 1796, Federal Tax Products
Schedule B, Part I . . . . . . . . . . . . 14-15
the advocate to provide:
on CD-ROM, and get:
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Schedule B, Part II . . . . . . . . . . . . . . 15
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A “fresh look” at a new or on-going
Current year forms, instructions, and
Schedule C and Worksheet for
problem.
publications.
•
Schedule C . . . . . . . . . . . . . . . 15-16
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Timely acknowledgment.
Prior year forms, instructions, and
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Schedule E . . . . . . . . . . . . . . . . . . . 16
The name and phone number of the
publications.
•
Schedule F . . . . . . . . . . . . . . . . . . . 17
individual assigned to its case.
Frequently requested tax forms that
•
Schedule G . . . . . . . . . . . . . . . . . . . 17
Updates on progress.
may be filled in electronically, printed out
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Schedule H . . . . . . . . . . . . . . . . . 17-18
Timeframes for action.
for submission, and saved for
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Speedy resolution.
Schedule I . . . . . . . . . . . . . . . . . . . . 18
recordkeeping.
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Courteous service.
Schedule L . . . . . . . . . . . . . . . . . 18-19
The Internal Revenue Bulletin.
When contacting the Taxpayer
Schedule M-1 . . . . . . . . . . . . . . . . . 19
Buy the CD-ROM on the Internet at
Advocate, the corporation should provide
Index . . . . . . . . . . . . . . . . . . . . . . . . 20
/cdorders from the National
the following information:
Technical Information Service (NTIS) for
Changes To Note
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The corporation’s name, address, and
$22 (no handling fee) or call
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employer identification number (EIN).
The corporation must file a disclosure
1-877-CDFORMS (1-877-233-6767) toll
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The name and telephone number of an
statement for each reportable tax shelter
free to buy the CD-ROM for $22 (plus a
transaction in which it participated,
authorized contact person and the hours
$5 handling fee).
he or she can be reached.
directly or indirectly, if the transaction
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By phone and in person
affects the corporation’s Federal income
The type of tax return and year(s)
tax liability. See Tax shelter disclosure
involved.
You can order forms and publications 24
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statement on page 4 for more details.
A detailed description of the problem.
hours a day, 7 days a week, by calling
Cat. No. 64537I
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