Instructions For Form 1120-Pc - 2003
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2003
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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.
How To Get Forms and
1-800-THE-LOST (1-800-843-5678) if you
Contents
Page
recognize a child.
Photographs of Missing Children . . . . 1
Publications
Unresolved Tax Issues . . . . . . . . . . . . 1
Unresolved Tax Issues
How To Get Forms and
Personal computer
Publications . . . . . . . . . . . . . . . . . . 1
If the corporation has attempted to deal
You can access the IRS website 24 hours
General Instructions . . . . . . . . . . . . . 1
with an IRS problem unsuccessfully, it
a day, 7 days a week, at to:
Purpose of Form . . . . . . . . . . . . . . . . 1
should contact the Taxpayer Advocate.
•
Order IRS products online.
Who Must File . . . . . . . . . . . . . . . . . . 2
The Taxpayer Advocate independently
•
Download forms, instructions, and
represents the corporation’s interests and
When To File . . . . . . . . . . . . . . . . . . . 2
publications.
concerns within the IRS by protecting its
Who Must Sign . . . . . . . . . . . . . . . . . 2
•
See answers to frequently asked tax
rights and resolving problems that have
Where To File . . . . . . . . . . . . . . . . . . 2
questions.
not been fixed through normal channels.
Paid Preparer Authorization . . . . . . . . 2
•
Search publications online by topic or
Other Forms and Statements
While Taxpayer Advocates cannot
keyword.
That May Be Required . . . . . . . . . 2-4
change the tax law or make a technical
•
Send us comments or request help by
Consolidated return . . . . . . . . . . . . . . 4
tax decision, they can clear up problems
email.
that resulted from previous contacts and
Statements . . . . . . . . . . . . . . . . . . . . 4
•
Sign up to receive local and national
ensure that the corporation’s case is
Assembling the Return . . . . . . . . . . . . 4
tax news by email.
given a complete and impartial review.
Accounting Methods . . . . . . . . . . . . . . 4
You can also reach us using file
Accounting Periods . . . . . . . . . . . . . . 5
The corporation’s assigned personal
transfer protocol at ftp.irs.gov.
Rounding Off to Whole Dollars . . . . . . 5
advocate will listen to its point of view and
CD-ROM
Recordkeeping . . . . . . . . . . . . . . . . . . 5
will work with the corporation to address
its concerns. The corporation can expect
Depository Method of Tax
Order Pub. 1796, Federal Tax Products
the advocate to provide:
Payment . . . . . . . . . . . . . . . . . . . . 5
on CD-ROM, and get:
•
•
A “fresh look” at a new or on-going
Estimated Tax Payments . . . . . . . . . . 5
Current year forms, instructions, and
problem.
Interest and Penalties . . . . . . . . . . . . . 6
publications.
•
Timely acknowledgment.
•
Specific Instructions . . . . . . . . . . . . 6
Prior year forms, instructions, and
•
The name and phone number of the
Period Covered . . . . . . . . . . . . . . . . . 6
publications.
individual assigned to its case.
•
Address . . . . . . . . . . . . . . . . . . . . . . . 6
Frequently requested tax forms that
•
Updates on progress.
Employer Identification Number . . . . . . 6
may be filled in electronically, printed out
•
Timeframes for action.
for submission, and saved for
•
Item A . . . . . . . . . . . . . . . . . . . . . . . . 6
Speedy resolution.
recordkeeping.
•
Item E . . . . . . . . . . . . . . . . . . . . . . . . 6
Courteous service.
•
The Internal Revenue Bulletin.
Taxable Income . . . . . . . . . . . . . . . . . 6
When contacting the Taxpayer
Buy the CD-ROM on the Internet at
Tax Computation and Payments
. . . 6-9
Advocate, the corporation should be
/cdorders from the National
Schedule A . . . . . . . . . . . . . . . . . . 9-14
prepared to provide the following
Technical Information Service (NTIS) for
Schedule B, Part I . . . . . . . . . . . . . . 14
information:
•
$22 (no handling fee) or call
The corporation’s name, address, and
Schedule B, Part II . . . . . . . . . . . . . . 14
1-877-CDFORMS (1-877-233-6767) toll
employer identification number (EIN).
Schedule C . . . . . . . . . . . . . . . . . 14-16
•
free to buy the CD-ROM for $22 (plus a
The name and telephone number of an
Schedule E . . . . . . . . . . . . . . . . . . . 16
$5 handling fee).
authorized contact person and the hours
Schedule F . . . . . . . . . . . . . . . . . 16-17
he or she can be reached.
Schedule G . . . . . . . . . . . . . . . . . . . 17
By phone and in person
•
The type of tax return and year(s)
Schedule H . . . . . . . . . . . . . . . . . . . 17
You can order forms and publications 24
involved.
Schedule I . . . . . . . . . . . . . . . . . . . . 18
•
hours a day, 7 days a week, by calling
A detailed description of the problem.
Schedule L . . . . . . . . . . . . . . . . . . . 18
•
1-800-TAX-FORM (1-800-829-3676). You
Previous attempts to solve the problem
Schedule M-1 . . . . . . . . . . . . . . . . . 18
can also get most forms and publications
and the office that was contacted.
•
Index . . . . . . . . . . . . . . . . . . . . . . . . 20
at your local IRS office.
A description of the hardship the
corporation is facing (if applicable).
Photographs of Missing
General Instructions
The corporation may contact a
Taxpayer Advocate by calling
Children
1-877-777-4778 (toll free). Persons who
Purpose of Form
The Internal Revenue Service is a proud
have access to TTY/TDD equipment may
partner with the National Center for
call 1-800-829-4059 and ask for the
Use Form 1120-PC, U.S. Property and
Missing and Exploited Children.
Taxpayer Advocate assistance. If the
Casualty Insurance Company Income Tax
Photographs of missing children selected
corporation prefers, it may call, write, or
Return, to report the income, gains,
by the Center may appear in instructions
fax the Taxpayer Advocate in its area.
losses, deductions, credits, and to figure
on pages that would otherwise be blank.
See Pub. 1546, The Taxpayer Advocate
the income tax liability of insurance
You can help bring these children home
Service of the IRS, for a list of addresses
companies, other than life insurance
by looking at the photographs and calling
and fax numbers.
companies.
Cat. No. 64537I
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