Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2003 Page 19
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19Index
A
E
N
S
Accounting methods . . . . . . 4
Electronic Federal Tax
Name change . . . . . . . . . . 6
Salaries and wages . . . . . . 8
Payment System
Accounting periods . . . . . . 4
Net operating loss . . . . . . 11
Schedule:
(EFTPS) . . . . . . . . . . . . 5
A . . . . . . . . . . . . . . . . . 12
Address change . . . . . . . . . 6
Nonaccrual experience
Employee benefit
C . . . . . . . . . . . . . . . . . 13
method . . . . . . . . . . . . . 4
Affiliated group . . . . . . . . 18
programs . . . . . . . . . . . 10
H . . . . . . . . . . . . . . . . . 14
Nonpatronage income . . . 14
Alternative minimum
J . . . . . . . . . . . . . . . . . 15
Employer identification
tax . . . . . . . . . . . . . . . . 16
L . . . . . . . . . . . . . . . . . 17
number (EIN) . . . . . . . . . 6
Amended return . . . . . . . . . 6
O
M-1 . . . . . . . . . . . . . . . 17
Estimated tax payments . . . 5
Assembling the return . . . . 4
Other deductions . . . . . . . 10
N . . . . . . . . . . . . . . . . . 17
Other income . . . . . . . . . . . 7
F
B
Other taxes:
T
Final return . . . . . . . . . . . . 6
Recapture . . . . . . . . . . 16
Backup withholding . . . . . 11
Tax Computation . . . . . . . 15
Foreign financial
Bad debts . . . . . . . . . . . . . 8
Tax issues, unresolved . . . . 1
account . . . . . . . . . . . . 17
Balance sheets . . . . . . . . 17
P
Tax rate schedule . . . . . . 16
Foreign tax credit . . . . . . . 16
Business start-up
Paid preparer
Taxes and licenses . . . . . . 9
Forms and publications,
expenses . . . . . . . . . . . . 8
authorization . . . . . . . . . 2
Travel, meals, and
how to get . . . . . . . . . . . 1
Passive activity
entertainment . . . . . . . . 10
limitations . . . . . . . . . . . . 8
C
G
Patronage dividends . . . . 15
Capital gain net income . . . 7
W
General business
Penalty:
Charitable contributions . . . 9
When to file . . . . . . . . . . . . 2
credit . . . . . . . . . . . . . . 16
Estimated tax . . . . . . . . 12
Closely held cooperative . . . 8
Where to file . . . . . . . . . . . 2
Golden parachute
Late filing . . . . . . . . . . . . 5
Compensation of
payments . . . . . . . . . . . . 8
Who must file . . . . . . . . . . 1
Late payment . . . . . . . . . 5
officers . . . . . . . . . . . . . . 8
Gross receipts . . . . . . . . . . 6
Who must sign . . . . . . . . . . 2
Pension, profit-sharing,
Consolidated return . . . . . . 4
Gross rents . . . . . . . . . . . . 7
etc., plans . . . . . . . . . . 10
Worksheet:
Controlled group:
Schedule C . . . . . . . . . 13
Private delivery services . . . 2
Member of . . . . . . . . . . 15
Worksheets:
I
Cost of goods sold . . . . . . 12
Controlled group
Income . . . . . . . . . . . . . . . 6
Q
members, tax
Initial return . . . . . . . . . . . . 6
Qualified written notice of
D
computation . . . . . . . 15
allocation . . . . . . . . . . . 15
Interest and Penalties . . . . . 5
Deductions . . . . . . . . . . . . 7
Written notice of
Interest expense . . . . . . . . 9
allocation . . . . . . . . . . . 15
Deductions and
Interest income . . . . . . . . . 7
R
Adjustments under
■
Inventory:
Reconciliation of income
Section 1382 . . . . . . . . 14
Valuation methods . . . . 12
(Sch M-1) . . . . . . . . . . . 17
Depletion . . . . . . . . . . . . . 10
Recordkeeping . . . . . . . . . 5
Depository method of tax
Related taxpayer
payment . . . . . . . . . . . . . 5
L
transactions . . . . . . . . . . 8
Depreciation . . . . . . . . . . 10
Limitations on deductions:
Rents (expense) . . . . . . . . 8
Section 263A uniform
Direct deposit of refund . . 12
capitalization rules . . . . 7
Repairs and
Dividends . . . . . . . . . . . . . 7
maintenance . . . . . . . . . 8
Lobbying expenses . . . . . 11
Dividends and Special
Deductions . . . . . . . . . . 13
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