Instructions For Form 1120-Pc - 2008 Page 20
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20Index
A
Depository methods of tax
Limitations on
B, Part I . . . . . . . . . . . . . . . . . 14
payment . . . . . . . . . . . . . . . . . . 3
deductions . . . . . . . . . . . . . . . 9
B, Part II . . . . . . . . . . . . . . . . 14
Accounting methods . . . . . . . . 4
C . . . . . . . . . . . . . . . . . . . . . . . . 14
Disclosure statement . . . . . . . 4
Lobbying expenses . . . . . . . . 13
Accounting period (tax
E . . . . . . . . . . . . . . . . . . . . . . . . 16
year) . . . . . . . . . . . . . . . . . . . . . 4
F . . . . . . . . . . . . . . . . . . . . . . . . 16
Address Change . . . . . . . . . . . . 6
E
M
G . . . . . . . . . . . . . . . . . . . . . . . 17
Adjustments to shareholders’
Electronic deposit of tax
Minimum tax:
H . . . . . . . . . . . . . . . . . . . . . . . . 17
equity . . . . . . . . . . . . . . . . . . . 18
refund of $1 million or
Alternative . . . . . . . . . . . . . . . . 7
I . . . . . . . . . . . . . . . . . . . . . . . . . 18
Affiliated group . . . . . . . . . . . . 18
more . . . . . . . . . . . . . . . . . . . . . 8
Prior year, credit for . . . . . . 7
L . . . . . . . . . . . . . . . . . . . . . . . . 18
Amended return . . . . . . . . . . . . 6
Electronic federal tax payment
M-1 . . . . . . . . . . . . . . . . . . . . . 19
system (EFTPS) . . . . . . . . . . 3
Amortization . . . . . . . . . . . . . . . . 9
N
M-3 . . . . . . . . . . . . . . . . . . . . . . 6
Employer identification
Assembling the return . . . . . . 3
NAIC annual statement . . . . . 3
Section 953 Election . . . . . . . . 6
number (EIN) . . . . . . . . . . . . . 6
Name change . . . . . . . . . . . . . . 6
Special estimated tax
Estimated tax:
B
Net operating loss . . . . . . . . . 13
payments:
Payments . . . . . . . . . . . . . 3, 7
Prior year(s) special
Backup withholding . . . . . . . . . 8
Penalty . . . . . . . . . . . . . . . . 3, 8
estimated tax payments
Business startup
O
Extension of time to file . . . . . 2
to be applied . . . . . . . . . . . 8
expenses . . . . . . . . . . . . . . . . . 9
Other deductions . . . . . . . . . . 12
Tax benefit rule . . . . . . . . . . . 8
Overpaid estimated tax . . . . . 8
F
C
Owner’s country . . . . . . . . . . . 18
Final return . . . . . . . . . . . . . . . . . 6
T
Charitable
Foreign corporations . . . . . . . . 7
Tax and payments . . . . . . . . . . 6
contributions . . . . . . . . . . . . 11
P
Foreign person . . . . . . . . . . . . 18
Tax issues, unresolved . . . . . 1
Consolidated return . . . . . . . . . 5
Paid preparer
Foreign tax credit . . . . . . . . . . . 7
Tax rate schedule . . . . . . . . . . 6
Controlled group:
authorization . . . . . . . . . . . . . 3
Forms and publications, how
Tax-exempt securities . . . . . 18
Brother-Sister . . . . . . . . . . . . 6
Penalties . . . . . . . . . . . . . . . . 4, 8
to get . . . . . . . . . . . . . . . . . . . . 1
Combined group . . . . . . . . . 6
Travel, meals, and
Pension, profit-sharing, etc.
Member of . . . . . . . . . . . . . . . 6
entertainment . . . . . . . . . . . 12
plans . . . . . . . . . . . . . . . . . . . . 12
Parent-Subsidiary . . . . . . . . 6
G
Period covered . . . . . . . . . . . . . 5
General business credit . . . . . 7
W
Personal holding company
D
Golden parachute
When to file, extension . . . . . . 2
tax . . . . . . . . . . . . . . . . . . . . . . . 7
payments . . . . . . . . . . . . . . . . 9
Deductions . . . . . . . . . . . . . . . . . 9
Where to file . . . . . . . . . . . . . . . . 2
Private delivery services . . . . 2
Definitions:
Who must file:
100% dividend . . . . . . . . . . 14
Exceptions . . . . . . . . . . . . . . . 2
I
R
Acquisition date . . . . . . . . . 14
Life insurance
Insurance liabilities . . . . . . . . 18
Recordkeeping . . . . . . . . . . . . . 4
Applicable interest
companies . . . . . . . . . . . . . 2
Interest due on late payment
Refundable credits . . . . . . . . . . 8
rate . . . . . . . . . . . . . . . . . . . 16
Who must sign . . . . . . . . . . . . . 2
of tax . . . . . . . . . . . . . . . . . . . . . 4
Related party
Applicable statutory
Worksheet for Schedule
transactions . . . . . . . . . . . . . . 9
premium recognition
C . . . . . . . . . . . . . . . . . . . . . . . . 16
L
pattern . . . . . . . . . . . . . . . . 16
■
Limitation on
Prorated amounts . . . . . . . 14
S
dividends-received
Undiscounted unearned
Schedule:
deduction . . . . . . . . . . . . . . . 16
premiums . . . . . . . . . . . . . 16
A . . . . . . . . . . . . . . . . . . . . . . . . . 8
-20-
Instructions for Form 1120-PC
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