Instructions For Form 1120-Pc - 2010 Page 21
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21Index
A
Depository methods of tax
Lobbying expenses . . . . . . . .
13
E . . . . . . . . . . . . . . . . . . . . . . . .
17
payment . . . . . . . . . . . . . . . . . .
3
F . . . . . . . . . . . . . . . . . . . . . . . .
17
Accounting methods . . . . . . . .
4
G . . . . . . . . . . . . . . . . . . . . . . .
18
Disclosure statement . . . . . . .
4
Accounting period (tax
M
H . . . . . . . . . . . . . . . . . . . . . . . .
18
year) . . . . . . . . . . . . . . . . . . . . .
4
Medical loss ratio . . . . . . 17,
19
I . . . . . . . . . . . . . . . . . . . . . . . . .
18
Address Change . . . . . . . . . . . .
6
E
Minimum tax:
L . . . . . . . . . . . . . . . . . . . . . . . .
19
Adjustments to shareholders’
Electronic deposit of tax
Alternative . . . . . . . . . . . . . . . .
7
M-1 . . . . . . . . . . . . . . . . . . . . .
20
equity . . . . . . . . . . . . . . . . . . .
19
refund of $1 million or
Prior year, credit for . . . . . .
7
M-3 . . . . . . . . . . . . . . . . . . . . . .
6
Affiliated group . . . . . . . . . . . .
18
more . . . . . . . . . . . . . . . . . . . . .
8
Section 953 Election . . . . . . . .
6
Amended return . . . . . . . . . . . .
6
Electronic federal tax payment
N
Special estimated tax
system (EFTPS) . . . . . . . . . .
3
Amortization . . . . . . . . . . . . . . .
10
NAIC annual statement . . . . .
3
payments:
Employer identification
Assembling the return . . . . . .
3
Name change . . . . . . . . . . . . . .
6
Prior year(s) special
number (EIN) . . . . . . . . . . . . .
6
estimated tax payments
Net operating loss . . . . . . . . .
14
Estimated tax:
B
to be applied . . . . . . . . . . .
8
Payments . . . . . . . . . . . . . 3,
8
Tax benefit rule . . . . . . . . . . .
8
Backup withholding . . . . . . . . .
8
O
Penalty . . . . . . . . . . . . . . . . 3,
8
Blue Cross or Blue
Other deductions . . . . . . . . . .
13
Extension of time to file . . . . .
2
Shield . . . . . . . . . . . . 1, 17,
19
T
Overpaid estimated tax . . . . .
8
Business startup
Tax and payments . . . . . . . . . .
6
Owner’s country . . . . . . . . . . .
19
F
expenses . . . . . . . . . . . . . . . .
10
Tax issues, unresolved . . . . .
1
Final return . . . . . . . . . . . . . . . . .
6
Tax rate schedule . . . . . . . . . .
7
P
Foreign corporations . . . . . . . .
7
C
Tax-exempt securities . . . . .
19
Paid preparer
Foreign person . . . . . . . . . . . .
19
Charitable
Travel, meals, and
authorization . . . . . . . . . . . . .
3
Foreign tax credit . . . . . . . . . . .
7
contributions . . . . . . . . . . . .
11
entertainment . . . . . . . . . . .
13
Penalties . . . . . . . . . . . . . . . . 4,
8
Forms and publications, how
Consolidated return . . . . . . . . .
5
Pension, profit-sharing, etc.
to get . . . . . . . . . . . . . . . . . . . .
2
Controlled group:
U
plans . . . . . . . . . . . . . . . . . . . .
12
Brother-Sister . . . . . . . . . . . .
6
Uncertain Tax
Period covered . . . . . . . . . . . . .
5
Combined group . . . . . . . . .
6
G
Positions . . . . . . . . . . . . . . . .
19
Personal holding company
Member of . . . . . . . . . . . . . . .
6
General business credit . . . . .
7
tax . . . . . . . . . . . . . . . . . . . . . . .
7
Parent-Subsidiary . . . . . . . .
6
Golden parachute
Private delivery services . . . .
2
W
payments . . . . . . . . . . . . . . .
10
When to file, extension . . . . . .
2
D
Where to file . . . . . . . . . . . . . . . .
2
R
Deductions . . . . . . . . . . . . . . . . .
9
I
Who must file:
Recordkeeping . . . . . . . . . . . . .
4
Definitions:
Insurance liabilities . . . . . . . .
19
Exceptions . . . . . . . . . . . . . . .
2
Refundable credits . . . . . . . . . .
8
100% dividend . . . . . . . . . .
15
Interest due on late payment
Life insurance
Related party
Acquisition date . . . . . . . . .
15
of tax . . . . . . . . . . . . . . . . . . . . .
4
companies . . . . . . . . . . . . .
2
transactions . . . . . . . . . . . . . .
9
Applicable interest
Who must sign . . . . . . . . . . . . .
2
rate . . . . . . . . . . . . . . . . . . .
17
L
Worksheet for Schedule
Applicable statutory
S
C . . . . . . . . . . . . . . . . . . . . . . . .
17
Limitation on
premium recognition
Schedule:
dividends-received
pattern . . . . . . . . . . . . . . . .
17
A . . . . . . . . . . . . . . . . . . . . . . . . .
8
deduction . . . . . . . . . . . . . . .
17
Prorated amounts . . . . . . .
15
B, Part I . . . . . . . . . . . . . . . . .
14
Limitations on
Undiscounted unearned
B, Part II . . . . . . . . . . . . . . . .
15
deductions . . . . . . . . . . . . . . .
9
premiums . . . . . . . . . . . . .
17
C . . . . . . . . . . . . . . . . . . . . . . . .
15
-21-
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