Instructions For Form 1120-Pc - 2004 (Page 2 of 21) in pdf

prepared to provide the following

3676). You can also get most forms and

and reserves, or otherwise ceases to be

information.

publications at your local IRS office.

taxed under section 831, but continues its

•

The corporation’s name, address, and

corporate existence while winding up and

IRS E-Services Make

employer identification number (EIN).

liquidating its affairs, should file Form

•

The name and telephone number of an

1120, U.S. Corporation Income Tax

Taxes Easier

authorized contact person and the hours

Return.

he or she can be reached.

Now more than ever before, businesses

Life insurance companies. Life

•

The type of tax return and year(s)

can enjoy the benefits of filing and paying

insurance companies should file Form

involved.

their federal taxes electronically. Whether

1120-L, U.S. Life Insurance Company

•

A detailed description of the problem.

you rely on a tax professional or handle

Income Tax Return.

•

Previous attempts to solve the problem

your own taxes, the IRS offers you

and the office that was contacted.

convenient programs to make taxes

When To File

•

A description of the hardship the

easier.

•

corporation is facing and verifying

Generally, a corporation must file its

You can e-file your Form 940 and 941

documentation (if applicable).

employment tax returns, Form 1099, and

income tax return by the 15th day of the

other information returns. Visit

3rd month after the end of its tax year. A

The corporation can contact a

for more information.

new corporation filing a short-period

Taxpayer Advocate by calling

•

You can pay taxes online or by phone

return must generally file by the 15th day

1-877-777-4778 (toll free). Persons who

using the free Electronic Federal Tax

of the 3rd month after the short period

have access to TTY/TDD equipment can

ends. A corporation that has dissolved

Payment System (EFTPS). Visit

call 1-800-829-4059 and ask for the

must generally file by the 15th day of the

or call 1-800-555-4477 for

Taxpayer Advocate assistance. If the

more information.

3rd month after the date it dissolved.

corporation prefers, it can call, write, or

fax the Taxpayer Advocate in its area.

Use these electronic options to make

If the due date falls on a Saturday,

See Pub. 1546, The Taxpayer Advocate

filing and paying taxes easier.

Sunday, or legal holiday, the corporation

Service of the IRS, for a list of addresses

may file on the next business day.

and fax numbers.

General Instructions

Private delivery services. Corporations

can use certain private delivery services

How To Get Forms and

designated by the IRS to meet the “timely

Purpose of Form

Publications

mailing as timely filing/paying” rule for tax

Use Form 1120-PC, U.S. Property and

returns and payments. These private

Casualty Insurance Company Income Tax

Personal computer

delivery services include only the

Return, to report the income, gains,

following:

You can access the IRS website 24 hours

•

losses, deductions, credits, and to figure

DHL Express (DHL): DHL Same Day

a day, 7 days a week, at to:

the income tax liability of insurance

•

Service, DHL Next Day 10:30 am, DHL

Order IRS products online.

companies, other than life insurance

•

Next Day 12:00 pm, DHL Next Day 3:00

Download forms, instructions, and

companies.

pm, and DHL 2nd Day Service.

publications.

•

Federal Express (FedEx): FedEx

See answers to frequently asked tax

Who Must File

Priority Overnight, FedEx Standard

questions.

•

Every domestic nonlife insurance

Overnight, FedEx 2Day, FedEx

Search publications online by topic or

company and every foreign corporation

International Priority, and FedEx

keyword.

•

that would qualify as a nonlife insurance

International First.

Send us comments or request help by

•

company subject to taxation under

United Parcel Service (UPS): UPS Next

email.

•

section 831, if it were a U.S. corporation,

Day Air, UPS Next Day Air Saver, UPS

must file Form 1120-PC. This includes

2nd Day Air, UPS 2nd Day Air A.M., UPS

tax news by email.

organizations described in section

Worldwide Express Plus, and UPS

You can also reach us using file

501(m)(1) that provide commercial-type

Worldwide Express.

transfer protocol at ftp.irs.gov.

insurance and organizations described in

The private delivery service can tell

section 833.

CD-ROM

you how to get written proof of the mailing

Exceptions. A nonlife insurance

Order Pub. 1796, Federal Tax Products

date.

company that is:

on CD-ROM, and get:

•

Exempt under section 501(c)(15)

Private delivery services cannot

Current year forms, instructions, and

should file Form 990, Return of

deliver items to P.O. boxes. You

publications.

•

Organization Exempt from Income Tax.

must use the U.S. Postal Service

Prior year forms, instructions, and

CAUTION

•

Subject to taxation under section 831,

to mail any item to an IRS P.O. box

publications.

•

and disposes of its insurance business

address.

Frequently requested tax forms that

can be filled in electronically, printed out

for submission, and saved for

recordkeeping.

Where To File

•

The Internal Revenue Bulletin.

Buy the CD-ROM on the Internet at

File the corporation’s return at the applicable IRS address listed below.

/cdorders from the National

Technical Information Service (NTIS) for

If the corporation’s principal business,

Use the following Internal Revenue Service

$22 (no handling fee) or call

office, or agency is located in:

Center address:

1-877-CDFORMS (1-877-233-6767) toll

The United States

Ogden, UT 84201-0012

free to buy the CD-ROM for $22 (plus a

$5 handling fee).

A foreign country or U.S. possession (or the

corporation is claiming the possessions

By phone and in person

Philadelphia, PA 19255-0012

corporation tax credit under sections 30A and

You can order forms and publications by

936)

calling 1-800-TAX-FORM (1-800-829-

-2-

Instructions for Form 1120-PC

Instructions For Form 1120-Pc - 2004 Page 2

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