Instructions For Form 1120-Pc - 2005 Page 21
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21Index
A
Disclosure statement . . . . . . . 5
M
I . . . . . . . . . . . . . . . . . . . . . . . . . 19
L . . . . . . . . . . . . . . . . . . . . . . . . 19
Accounting methods . . . . . . . . 4
Minimum tax:
M-1 . . . . . . . . . . . . . . . . . . . . . 20
Alternative . . . . . . . . . . . . . . . . 7
Accounting period (Tax
E
Prior year, credit for . . . . . . 8
Section 953 Election . . . . . . . . 5
Year) . . . . . . . . . . . . . . . . . . . . . 4
Electronic deposit of tax
Special estimated tax
Address Change . . . . . . . . . . . . 6
refund of $1 million or
payments:
Adjustments to shareholders’
more . . . . . . . . . . . . . . . . . . . . . 9
N
Prior year(s) special
equity . . . . . . . . . . . . . . . . . . . 19
Electronic Federal Tax
NAIC annual statement . . . . . 3
estimated tax payments
Affiliated group . . . . . . . . . . . . 19
Payment System
Name change . . . . . . . . . . . . . . 6
to be applied . . . . . . . . . . . 9
Amended Return . . . . . . . . . . . 6
(EFTPS) . . . . . . . . . . . . . . . . . 3
Net operating loss . . . . . . . . . 14
Tax benefit rule . . . . . . . . . . . 9
Employer identification
Apportionment plan . . . . . . . . . 6
number (EIN) . . . . . . . . . . . . . 6
Assembling the return . . . . . . 3
O
T
Estimated tax:
Other deductions . . . . . . . . . . 13
Tax and payments . . . . . . . . . . 6
Penalty . . . . . . . . . . . . . . . . 4, 9
B
Overpaid:
Tax computation worksheet
Estimated tax
Backup withholding . . . . . . . . . 9
Estimated tax . . . . . . . . . . . . 9
for members of a controlled
payments . . . . . . . . . . . . . 4, 9
Business startup
Owner’s country . . . . . . . . . . . 19
group . . . . . . . . . . . . . . . . . . . . 7
Extension of time to file . . . . . 2
expenses . . . . . . . . . . . . . . . . 10
Tax rate schedule . . . . . . . . . . 6
P
Tax-exempt securities . . . . . 19
F
C
Paid preparer
Travel, meals, and
Final Return . . . . . . . . . . . . . . . . 6
Charitable
authorization . . . . . . . . . . . . . 3
entertainment . . . . . . . . . . . 13
Foreign corporations . . . . . . . . 8
contributions . . . . . . . . . . . . 12
Penalties . . . . . . . . . . . . . . . . 4, 9
Foreign person . . . . . . . . . . . . 19
Consolidated return . . . . . . . . . 3
Pension, profit-sharing, etc.
U
Foreign tax credit . . . . . . . . . . . 7
Controlled group:
plans . . . . . . . . . . . . . . . . . . . . 13
Unresolved tax issues . . . . . . 1
Forms and publications, how
Brother-Sister . . . . . . . . . . . . 6
Period covered . . . . . . . . . . . . . 5
to get . . . . . . . . . . . . . . . . . . . . 1
Combined group . . . . . . . . . 6
Personal holding company
W
Member of . . . . . . . . . . . . . . . 6
tax . . . . . . . . . . . . . . . . . . . . . . . 8
Parent-Subsidiary . . . . . . . . 6
When to file:
G
Private delivery services . . . . 2
Extension . . . . . . . . . . . . . . . . 2
General business credit . . . . . 8
Where to file . . . . . . . . . . . . . . . . 2
D
Golden parachute
R
Who must file:
payments . . . . . . . . . . . . . . . 10
Deductions . . . . . . . . . . . . . . . . 10
Recordkeeping . . . . . . . . . . . . . 5
Exceptions . . . . . . . . . . . . . . . 2
Definitions:
Related party
Life insurance
100% dividend . . . . . . . . . . 15
I
transactions . . . . . . . . . . . . . 10
companies . . . . . . . . . . . . . 2
Acquisition date . . . . . . . . . 15
Insurance liabilities . . . . . . . . 19
Who must sign . . . . . . . . . . . . . 2
Applicable interest
Interest due:
S
Worksheets:
rate . . . . . . . . . . . . . . . . . . . 17
Late payment of tax . . . . . . 4
Members of a controlled
Schedule:
Applicable statutory
group, tax
A . . . . . . . . . . . . . . . . . . . . . . . . . 9
premium recognition
L
computation . . . . . . . . . . . . 7
B, Part I . . . . . . . . . . . . . . . . . 14
pattern . . . . . . . . . . . . . . . . 17
Schedule C . . . . . . . . . . . . . . 17
Limitation on
B, Part II . . . . . . . . . . . . . . . . 15
Prorated amounts . . . . . . . 15
dividends-received
C . . . . . . . . . . . . . . . . . . . . . . . . 15
Undiscounted unearned
deduction . . . . . . . . . . . . . . . 17
E . . . . . . . . . . . . . . . . . . . . . . . . 17
premiums . . . . . . . . . . . . . 17
F . . . . . . . . . . . . . . . . . . . . . . . . 17
Limitations on
Depository methods of tax
G . . . . . . . . . . . . . . . . . . . . . . . 18
deductions . . . . . . . . . . . . . . 10
payment . . . . . . . . . . . . . . . . . . 3
H . . . . . . . . . . . . . . . . . . . . . . . . 18
Lobbying expenses . . . . . . . . 14
-21-
Instructions for Form 1120-PC
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial