Instructions For Form 1120-Pc - 2009 (Page 2 of 21) in pdf

Order), or ask an IRS employee to

Form 1099-MISC, Miscellaneous Income,

complete it on the corporation’s behalf.

and other information returns. Visit www.

When To File

irs.gov/efile for details.

For more information, go to

Generally, a corporation must file its

•

You can pay taxes online or by phone

gov/advocate.

income tax return by the 15th day of the

using the free Electronic Federal Tax

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

How To Get Forms and

Payment System (EFTPS). Visit www.

new corporation filing a short-period

eftps.gov or call 1-800-555-4477 for

return must generally file by the 15th day

Publications

details.

of the 3rd month after the short period

Internet. You can access the IRS

ends. A corporation that has dissolved

Use these electronic options to make

website 24 hours a day, 7 days a week, at

must generally file by the 15th day of the

filing and paying taxes easier.

gov to:

3rd month after the date it dissolved.

•

Download forms, instructions, and

If the due date falls on a Saturday,

publications;

General Instructions

•

Sunday, or legal holiday, the corporation

Order IRS products online;

•

can file on the next business day.

Research your tax questions online;

•

Purpose of Form

Search publications online by topic or

Private Delivery Services

keyword;

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

•

Corporations can use certain private

View Internal Revenue Bulletins (IRBs)

Casualty Insurance Company Income Tax

delivery services designated by the IRS to

published in recent years; and

Return, to report the income, gains,

•

meet the “timely mailing as timely filing/

losses, deductions, credits, and to figure

paying” rule for tax returns and payments.

tax news by email.

the income tax liability of insurance

These private delivery services include

IRS Tax Products DVD. You can order

companies, other than life insurance

only the following.

Pub. 1796, IRS Tax Products DVD, and

companies.

•

obtain the following:

DHL Express (DHL): DHL Same Day

•

Who Must File

Service.

Current-year forms, instructions, and

•

Federal Express (FedEx): FedEx

publications.

Every domestic nonlife insurance

•

Priority Overnight, FedEx Standard

Prior-year forms, instructions, and

company and every foreign corporation

Overnight, FedEx 2Day, FedEx

publications.

that would qualify as a nonlife insurance

•

International Priority, and FedEx

Tax Map: an electronic research tool

company subject to taxation under

International First.

and finding aid.

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

•

United Parcel Service (UPS): UPS Next

Tax law frequently asked questions

must file Form 1120-PC. This includes

Day Air, UPS Next Day Air Saver, UPS

(FAQs).

organizations described in section

•

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

Tax Topics from the IRS telephone

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

Worldwide Express Plus, and UPS

response system.

insurance and organizations described in

•

Worldwide Express.

Internal Revenue Code – Title 26 of

section 833.

the U.S. Code.

The private delivery service can tell

•

Exceptions. A nonlife insurance

Fill-in, print, and save features for most

you how to get written proof of the mailing

company that is:

tax forms.

date.

•

Internal Revenue Bulletins.

Exempt under section 501(c)(15)

•

Toll-free and email technical support.

should file Form 990, Return of

Private delivery services cannot

•

Two releases during the year.

Organization Exempt from Income Tax.

deliver items to P.O. boxes. You

•

– The first release will ship early in

Subject to taxation under section 831,

must use the U.S. Postal Service

CAUTION

January.

and disposes of its insurance business

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

– The final release will ship early in

and reserves, or otherwise ceases to be

address.

March.

taxed under section 831, but continues its

Extension of Time To File

corporate existence while winding up and

Buy the DVD from the National

liquidating its affairs, should file Form

File Form 7004 to request a 6-month

Technical Information Service (NTIS) at

1120, U.S. Corporation Income Tax

extension of time to file. Generally, the

gov/cdorders for $30 (no

Return.

corporation must file Form 7004 by the

handling fee) or call 1-877-233-6767 toll

regular due date of the return.

free to buy the DVD for $30 (plus a $6

Life insurance companies. Life

handling fee).

insurance companies should file Form

Who Must Sign

By phone and in person. You can

1120-L, U.S. Life Insurance Company

order forms and publications by calling

Income Tax Return.

The return must be signed and dated by:

1-800-TAX-FORM (1-800-829-3676). You

can also get most forms and publications

at your local IRS office.

Where To File

IRS E-Services Make

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

Taxes Easier

Now more than ever before, businesses

can enjoy the benefits of filing and paying

their federal taxes electronically. Whether

If the corporation’s principal business, office, or

you rely on a tax professional or handle

agency is located in:

Use the following addresses:

your own taxes, the IRS offers you

convenient programs to make taxes

Department of the Treasury

easier.

•

Internal Revenue Service Center

You can e-file your Form 7004,

The United States

Ogden, UT 84201-0012

Application for Automatic Extension of

Time To File Certain Business Income

Tax, Information, and Other Returns,

Internal Revenue Service Center

Form 940, Employer’s Annual Federal

A foreign country or U.S. possession

P.O. Box 409101

Ogden, UT 84409

Unemployment (FUTA) Tax Return, 941,

Employer’s Quarterly Federal Tax Return,

-2-

Instructions for Form 1120-PC (2009)

Instructions For Form 1120-Pc - 2009 Page 2

Related Articles

Related forms

Related Categories