Instructions For Form 1120-Pc - 2006 Page 2
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Previous attempts to solve the problem
their federal taxes electronically. Whether
1120-L, U.S. Life Insurance Company
and the office that was contacted.
you rely on a tax professional or handle
Income Tax Return.
•
A description of the hardship the
your own taxes, the IRS offers you
corporation is facing and supporting
convenient programs to make taxes
When To File
documentation (if applicable).
easier.
•
Generally, a corporation must file its
You can e-file your Form 7004; Form
The corporation can contact a
income tax return by the 15th day of the
940 and 941 employment tax returns;
Taxpayer Advocate as follows.
3rd month after the end of its tax year. A
•
Form 1099 and other information returns.
Call the Taxpayer Advocate’s toll-free
new corporation filing a short-period
Visit for details.
number: 1-877-777-4778.
return must generally file by the 15th day
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You can pay taxes online or by phone
Call, write, or fax the Taxpayer
of the 3rd month after the short period
using the free Electronic Federal Tax
Advocate office in its area (see Pub. 1546
ends. A corporation that has dissolved
Payment System (EFTPS). Visit www.
for addresses and phone numbers).
must generally file by the 15th day of the
•
eftps.gov or call 1-800-555-4477 for
TTY/TDD help is available by calling
3rd month after the date it dissolved.
details.
1-800-829-4059.
•
Visit the website at
If the due date falls on a Saturday,
Use these electronic options to make
advocate.
Sunday, or legal holiday, the corporation
filing and paying taxes easier.
can file on the next business day.
How To Get Forms and
Private Delivery Services
Publications
General Instructions
Corporations can use certain private
delivery services designated by the IRS to
Internet. You can access the IRS
meet the “timely mailing as timely filing/
website 24 hours a day, 7 days a week, at
Purpose of Form
paying” rule for tax returns and payments.
to:
•
Use Form 1120-PC, U.S. Property and
These private delivery services include
Download forms, instructions, and
Casualty Insurance Company Income Tax
only the following.
publications;
Return, to report the income, gains,
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Order IRS products online;
•
losses, deductions, credits, and to figure
DHL Express (DHL): DHL Same Day
•
Research your tax questions online;
the income tax liability of insurance
Service, DHL Next Day 10:30 am, DHL
•
Search publications online by topic or
companies, other than life insurance
Next Day 12:00 pm, DHL Next Day 3:00
keyword; and
companies.
pm, and DHL 2nd Day Service.
•
Sign up to receive local and national
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Federal Express (FedEx): FedEx
tax news by email.
Who Must File
Priority Overnight, FedEx Standard
IRS Tax Products CD. You can order
Overnight, FedEx 2Day, FedEx
Every domestic nonlife insurance
Pub. 1796, IRS Tax Products CD, and
International Priority, and FedEx
company and every foreign corporation
obtain:
International First.
that would qualify as a nonlife insurance
•
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United Parcel Service (UPS): UPS Next
Current year forms, instructions, and
company subject to taxation under
Day Air, UPS Next Day Air Saver, UPS
publications;
section 831, if it were a U.S. corporation,
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2nd Day Air, UPS 2nd Day Air A.M., UPS
Prior year forms, instructions, and
must file Form 1120-PC. This includes
Worldwide Express Plus, and UPS
publications;
organizations described in section
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Worldwide Express.
Bonus: Historical Tax Products DVD –
501(m)(1) that provide commercial-type
Ships with the final release;
insurance and organizations described in
•
The private delivery service can tell
Tax Map: an electronic research tool
section 833.
you how to get written proof of the mailing
and finding aid;
date.
•
Exceptions. A nonlife insurance
Tax law frequently asked questions
company that is:
(FAQs);
•
Private delivery services cannot
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Exempt under section 501(c)(15)
Tax Topics from the IRS telephone
!
deliver items to P.O. boxes. You
should file Form 990, Return of
response system;
must use the U.S. Postal Service
•
CAUTION
Organization Exempt from Income Tax.
Fill-in, print and save features for most
to mail any item to an IRS P.O. box
•
tax forms;
Subject to taxation under section 831,
address.
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Internal Revenue Bulletins; and
and disposes of its insurance business
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Toll-free and email technical support.
and reserves, or otherwise ceases to be
Extension of Time To File
taxed under section 831, but continues its
The CD is released twice during the
File Form 7004, Application for Automatic
corporate existence while winding up and
year. The first release will ship the
6-Month Extension of Time To File
liquidating its affairs, should file Form
beginning of January and the final release
Certain Business Income Tax,
1120, U.S. Corporation Income Tax
will ship the beginning of March.
Information, and Other Returns, to
Return.
request a 6-month extension of time to
Buy the CD from the National
Life insurance companies. Life
file. Generally file Form 7004 by the
Technical Information Service (NTIS) at
insurance companies should file Form
regular due date of the return.
cdorders for $25 (no
handling fee) or call 1-877-CDFORMS
(1-877-233-6767) toll free to buy the CD
for $25 (plus a $5 handling fee). Price is
Where To File
subject to change.
By phone and in person. You can order
forms and publications by calling
File the corporation’s return at the applicable IRS address listed below.
1-800-TAX-FORM (1-800-829-3676). You
can also get most forms and publications
If the corporation’s principal business,
Use the following Internal Revenue Service
office, or agency is located in:
Center address:
at your local IRS office.
The United States
Ogden, UT 84201-0012
IRS E-Services Make
Taxes Easier
A foreign country or U.S. possession
P.O. Box 409101
Ogden, UT 84409
Now more than ever before, businesses
can enjoy the benefits of filing and paying
-2-
Instructions for Form 1120-PC
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