Instructions For Form 1120-Nd - 2005
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1
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5Instructions for
Department of the Treasury
Internal Revenue Service
Form 1120-ND
(Rev. December 2005)
Return for Nuclear Decommissioning Funds and Certain Related Persons
Section references are to the Internal Revenue Code unless otherwise noted.
late December and the final release ships in
What’s New
General Instructions
late February;
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•
Self-dealers or trustees who are reporting
Current year forms, instructions, and
Purpose of Form
section 4591 taxes now use Form 7004 to
publications;
•
request an extension of time to file. See
Nuclear decommissioning funds use Form
Prior year forms, instructions, and
Extension of time to file on page 2.
1120-ND, Return for Nuclear
publications;
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For tax years beginning after December
•
Decommissioning Funds and Certain
Tax Map: an electronic research tool and
31, 2005, the special rules for deducting
Related Persons, to report contributions
finding aid;
nuclear decommissioning cost have been
•
received, income earned, the administrative
Tax law frequently asked questions
modified. See section 468A.
expenses of operating the fund, and the tax
(FAQs);
on modified gross income. The return is also
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How To Get Forms and
Tax Topics from the IRS telephone
used to report the section 4951 initial taxes
response system;
on self-dealing.
Publications
•
Fill-in, print and save features for most tax
Who Must File
forms;
Internet. You can access the IRS website
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The Internal Revenue Bulletin; and
24 hours a day, 7 days a week, at
All section 468A nuclear decommissioning
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to:
Toll-free and email technical support.
funds must file Form 1120-ND. A
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Download forms, instructions, and
disqualified person engaging in self-dealing
Buy the CD-ROM from the National
publications;
must file Form 1120-ND to report the initial
•
Technical Information Service (NTIS) at
tax. See Part II, Initial Taxes on Self-Dealing
Order IRS products online;
•
/cdorders for $25 (no handling
(Section 4951), on page 4 to determine if an
Research your tax questions online;
•
fee) or call 1-877-CDFORMS
individual has engaged in self-dealing as a
Search publications online by topic or
(1-877-233-6767) toll free to buy the
trustee or disqualified person.
keyword; and
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CD-ROM for $25 (plus a $5 handling fee).
Sign up to receive local and national tax
Note. Each person liable for filing a return
news by email.
By phone and in person. You can order
to pay any tax reportable on this form must
CD-ROM. You can order Publication 1796,
forms and publications by calling
file a separate return.
IRS Tax Products CD-ROM and obtain:
1-800-TAX-FORM (1-800-829-3676). You
•
When To File
A CD that is released twice so you have
can also get most forms and publications at
the latest products. The first release ships in
your local IRS office.
Generally, a fund must file its income tax
return by the 15th day of the 3rd month after
the end of its tax year. The return of a
trustee or self-dealer who owes tax under
Where To File
section 4951 must be filed by the 15th day
of the 3rd month after the end of the tax
year of the trustee or self-dealer.
File the fund’s or disqualified person’s or trustee’s return at the applicable IRS address
listed below.
If the due date falls on a Saturday,
Sunday, or legal holiday, the fund may file
If the fund’s principal
And the total assets at the
Use the following Internal
on the next business day.
business, office, or agency
end of the tax year (Form
Revenue Service Center
Private delivery services. Funds can use
is located in:
1120-ND, Schedule L, line 6, address:
certain private delivery services designated
column (b)) are:
by the IRS to meet the “timely mailing as
timely filing/paying” rule for tax returns and
Connecticut, Delaware,
payments. These private delivery services
District of Columbia, Illinois,
include only the following.
Indiana, Kentucky, Maine,
•
DHL Express (DHL): DHL Same Day
Maryland, Massachusetts,
Less than $10 million
Cincinnati, OH 45999-0012
Service, DHL Next Day 10:30 am, DHL Next
Michigan, New Hampshire,
Day 12:00 pm, DHL Next Day 3:00 pm, and
New Jersey, New York, North
DHL 2nd Day Service.
Carolina, Ohio, Pennsylvania,
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Federal Express (FedEx): FedEx Priority
Rhode Island, South Carolina,
$10 million or more
Ogden, UT 84201-0012
Overnight, FedEx Standard Overnight,
Vermont, Virginia, West
FedEx 2Day, FedEx International Priority,
Virginia, Wisconsin
and FedEx International First.
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Alabama, Alaska, Arizona,
United Parcel Service (UPS): UPS Next
Arkansas, California,
Day Air, UPS Next Day Air Saver, UPS 2nd
Colorado, Florida, Georgia,
Day Air, UPS 2nd Day Air A.M., UPS
Hawaii, Idaho, Iowa, Kansas,
Worldwide Express Plus, and UPS
Louisiana, Minnesota,
Worldwide Express.
Mississippi, Missouri,
Any amount
Ogden, UT 84201-0012
The private delivery service can tell you
Montana, Nebraska, Nevada,
how to get written proof of the mailing date.
New Mexico, North Dakota,
Oklahoma, Oregon, South
Private delivery services cannot
!
Dakota, Tennessee, Texas,
deliver items to P.O. boxes. You
Utah, Washington, Wyoming
must use the U.S. Postal Service to
CAUTION
mail any item to an IRS P.O. box address.
Cat. No. 11508V
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