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Department of the Treasury

Internal Revenue Service

Instructions for Form 990-C

Farmers’ Cooperative Association Income Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

How To Get Forms and

by looking at the photographs and calling

Contents

Page

1-800-THE-LOST (1-800-843-5678) if you

Photographs of Missing Children . . . . 1

Publications

recognize a child.

Unresolved Tax Issues . . . . . . . . . . . . 1

How To Get Forms and

Personal computer. You can access the

Unresolved Tax Issues

Publications . . . . . . . . . . . . . . . . . . 1

IRS website 24 hours a day, 7 days a

General Instructions . . . . . . . . . . . . . 1

week, at to:

If the cooperative has attempted to deal

•

Download forms, instructions, and

Purpose of Form . . . . . . . . . . . . . . . . 1

with an IRS problem unsuccessfully, it

publications.

Who Must File . . . . . . . . . . . . . . . . . . 1

should contact the Taxpayer Advocate.

•

Order IRS products online.

When To File . . . . . . . . . . . . . . . . . . . 2

The Taxpayer Advocate independently

•

See answers to frequently asked tax

Where To File . . . . . . . . . . . . . . . . . . 2

represents the cooperative’s interests and

questions.

Who Must Sign . . . . . . . . . . . . . . . . . 2

concerns within the IRS by protecting its

•

Search publications online by topic or

Paid Preparer Authorization . . . . . . . . 2

rights and resolving problems that have

keyword.

not been fixed through normal channels.

Other Forms and Statements

•

Send us comments or request help by

That May Be Required . . . . . . . . . . 2

email.

While Taxpayer Advocates cannot

Assembling the Return . . . . . . . . . . . . 4

•

change the tax law or make a technical

Accounting Methods . . . . . . . . . . . . . . 4

tax news by email.

tax decision, they can clear up problems

Accounting Periods . . . . . . . . . . . . . . 4

You can also reach us using file

that resulted from previous contacts and

Rounding Off to Whole Dollars . . . . . . 4

transfer protocol at ftp.irs.gov.

ensure that the cooperative’s case is

Recordkeeping . . . . . . . . . . . . . . . . . . 5

given a complete and impartial review.

CD-ROM. Order Pub. 1796, Federal Tax

Depository Method of Tax

Products on CD-ROM, and get:

The cooperative’s assigned personal

Payment . . . . . . . . . . . . . . . . . . . . 5

•

Current year forms, instructions, and

advocate will listen to its point of view and

Estimated Tax Payments . . . . . . . . . . 5

publications.

will work with the cooperative to address

Interest and Penalties . . . . . . . . . . . . . 5

•

Prior year forms, instructions, and

its concerns. The cooperative can expect

Specific Instructions . . . . . . . . . . . . 5

publications.

the advocate to provide:

•

Period Covered . . . . . . . . . . . . . . . . . 5

•

Frequently requested tax forms that

A “fresh look” at a new or on-going

Address . . . . . . . . . . . . . . . . . . . . . . . 6

may be filled in electronically, printed out

problem.

Business Activity With the

•

for submission, and saved for

Timely acknowledgement.

•

Largest Total Receipts . . . . . . . . . . 6

recordkeeping.

The name and phone number of the

•

Employer Identification Number

The Internal Revenue Bulletin.

individual assigned to its case.

•

(EIN) . . . . . . . . . . . . . . . . . . . . . . . 6

Buy the CD-ROM on the Internet at

Updates on progress.

•

/cdorders from the National

Consolidated Return . . . . . . . . . . . . . . 6

Timeframes for action.

•

Technical Information Service (NTIS) for

Type of Cooperative . . . . . . . . . . . . . . 6

Speedy resolution.

•

$22 (no handling fee) or call

Initial Return, Final Return,

Courteous service.

1-877-CDFORMS (1-877-233-6767) toll

Name Change, Address

When contacting the Taxpayer

free to buy the CD-ROM for $22 (plus a

Change, or Amended Return . . . . . . 6

Advocate, the cooperative should be

$5 handling fee).

prepared to provide the following

Income . . . . . . . . . . . . . . . . . . . . . . . 6

information:

Deductions . . . . . . . . . . . . . . . . . . . . 7

By phone and in person. You can order

•

The cooperative’s name, address, and

forms and publications 24 hours a day, 7

Schedule A . . . . . . . . . . . . . . . . . . . 12

employer identification number (EIN).

days a week, by calling

Schedule C . . . . . . . . . . . . . . . . . . . 13

•

The name and telephone number of an

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

Worksheet for Schedule C . . . . . . . . 14

authorized contact person and the hours

can also get most forms and publications

Schedule H . . . . . . . . . . . . . . . . . . . 14

he or she can be reached.

at your local IRS office.

Schedule J and Worksheet for

•

The type of tax return and year(s)

Members of a Controlled

involved.

General Instructions

Group . . . . . . . . . . . . . . . . . . . . . 15

•

A detailed description of the problem.

Schedule L . . . . . . . . . . . . . . . . . . . 17

•

Previous attempts to solve the problem

Schedule M-1 . . . . . . . . . . . . . . . . . 17

Purpose of Form

and the office that was contacted.

•

Schedule N . . . . . . . . . . . . . . . . . . . 17

A description of the hardship the

Use Form 990-C, Farmers’ Cooperative

Index . . . . . . . . . . . . . . . . . . . . . . . . 19

cooperative is facing (if applicable).

Association Income Tax Return, to report

The cooperative may contact a

income, gains, losses, deductions,

Photographs of Missing

Taxpayer Advocate by calling (toll free)

credits, and to figure the income tax

1-877-777-4778. Persons who have

liability of the cooperative.

Children

access to TTY/TDD equipment may call

Who Must File

The Internal Revenue Service is a proud

1-800-829-4059 and ask for Taxpayer

partner with the National Center for

Advocate assistance. If the cooperative

Every farmers’ cooperative must file Form

Missing and Exploited Children.

prefers, it may call, write, or fax the

990-C whether or not it has taxable

Photographs of missing children selected

Taxpayer Advocate office in its area. See

income (Regulations section 1.6012-2(f)).

by the Center may appear in instructions

Pub. 1546, The Taxpayer Advocate

on pages that would otherwise be blank.

Service of the IRS, for a list of addresses

Generally, a farmers’ cooperative is

You can help bring these children home

and fax numbers.

a farmers, fruit growers, or like

Cat. No. 11288M

Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2003

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