Looking for a Form 990-c Templates? Download it for free!

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A description of the hardship the

Generally, a farmers’ cooperative is a

Worldwide Express Plus, and UPS

cooperative is facing and verifying

farmers, fruit growers, or like association

Worldwide Express.

documentation (if applicable).

organized and operated on a cooperative

The private delivery service can tell

basis to:

you how to get written proof of the mailing

The cooperative can contact a

1. Market the products of members or

date.

Taxpayer Advocate by calling

other producers and return to them the

1-877-777-4778 (toll free). Persons who

Private delivery services cannot

proceeds of sales, less necessary

have access to TTY/TDD equipment can

deliver items to P.O. boxes. You

marketing expenses, on the basis of

call 1-800-829-4059 and ask for Taxpayer

must use the U.S. Postal Service

CAUTION

either the quantity or value of their

Advocate assistance. If the cooperative

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

products; or

prefers, it can call, write, or fax the

address.

2. Purchase supplies and equipment

Taxpayer Advocate office in its area. See

Extension. File Form 7004, Application

for the use of members or other persons

Pub. 1546 for a list of addresses and fax

for Automatic Extension of Time To File

and turn over the supplies and equipment

numbers.

Corporation Income Tax Return, to

to them at actual cost, plus necessary

request a 6-month extension of time to

expenses.

How To Get Forms and

file. The 6-month extension of time to file

is available for all timely filed income tax

Publications

A member is anyone who shares in the

returns without regard to the requirements

profits of a cooperative association and is

of section 6072(d).

Personal computer. You can access the

entitled to participate in the management

IRS website 24 hours a day, 7 days a

of the association.

Where To File

week, at to:

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A producer is a person who, as owner

Order IRS products online.

File Form 990-C with the Internal

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or tenant, bears the risk of production and

Download forms, instructions, and

Revenue Service, Ogden, UT

receives income based on farm

publications.

84201-0027.

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production rather than fixed

Research your tax questions online.

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compensation. For example, if a

Who Must Sign

Search publications online by topic or

cooperative leases its land to a tenant

keyword.

The return must be signed and dated by:

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farmer who agrees to pay a rental fee

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View Internal Revenue Bulletins (IRBs)

The president, vice president,

based on a percentage of the farm crops

published in the last few years.

treasurer, assistant treasurer, chief

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produced, both the landowner and the

accounting officer or

tenant farmer qualify as producers.

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tax news by email.

Any other cooperative officer (such as

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Get information on starting and

tax officer) authorized to sign.

Cooperatives organized and

operating a small business.

operated for purposes other than

If a return is filed on behalf of a

CD-ROM. Order Pub. 1796, IRS Federal

those described above should not

cooperative by a receiver, trustee, or

CAUTION

file Form 990-C. Instead, file Form 1120,

Tax Products CD-ROM, and obtain:

assignee, the fiduciary must sign the

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Current-year forms, instructions, and

U.S. Corporation Income Tax Return, or

return, instead of the cooperative officer.

Form 1120-A, U.S. Corporation

publications.

Returns and forms signed by a receiver or

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Prior-year forms, instructions.

Short-Form Income Tax Return (if

trustee in bankruptcy on behalf of a

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applicable).

Frequently requested tax forms that

cooperative must be accompanied by a

can be filled in electronically, printed out

copy of the order or instructions of the

for submission, and saved for

When To File

court authorizing signing of the return or

recordkeeping.

form.

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A cooperative may file its income tax

The Internal Revenue Bulletins.

If an employee of the cooperative

return by the 15th day of the 9th month

completes Form 990-C, the paid

after the end of its tax year provided it

Buy the CD-ROM from the National

preparer’s space should remain blank.

meets the requirements of section

Technical Information Service (NTIS) at

Anyone who prepares Form 990-C but

6072(d) prior to filing. Any cooperative not

/cdorders for $22 (no

does not charge the cooperative should

meeting the requirements of section

handling fee) or call 1-877-CDFORMS

not complete that section. Generally,

6072(d) must file its income tax return by

(1-877-233-6767) toll free to buy the

anyone who is paid to prepare the return

the 15th day of the 3rd month after the

CD-ROM for $22 (plus a $5 handling fee).

must sign it and fill in the “Paid Preparer’s

end of its tax year.

The first release is available in early

Use Only” area.

January and the final release is available

If the due date falls on a Saturday,

The paid preparer must complete the

in late February.

Sunday, or legal holiday, the cooperative

required preparer information and —

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can file on the next business day.

By phone and in person. You can order

Sign the return in the space provided

forms and publications by calling

for the preparer’s signature.

Private delivery services. Cooperatives

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

Give a copy of the return to the

can use certain private delivery services

can also get most forms and publications

taxpayer.

designated by the IRS to meet the “timely

at your local IRS office.

mailing as timely filing/paying” rule for tax

Note. A paid preparer may sign original

returns and payments. These private

returns, amended returns, or requests for

General Instructions

delivery services include only the

filing extensions by rubber stamp,

following.

mechanical device, or computer software

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DHL Express (DHL): DHL Same Day

program.

Purpose of Form

Service, DHL Next Day 10:30 am, DHL

Paid Preparer Authorization

Use Form 990-C, Farmers’ Cooperative

Next Day 12:00 pm, DHL Next Day 3:00

Association Income Tax Return, to report

pm, and DHL 2nd Day Service.

If the cooperative wants to allow the IRS

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income, gains, losses, deductions,

Federal Express (FedEx): FedEx

to discuss its 2004 tax return with the paid

credits, and to figure the income tax

Priority Overnight, FedEx Standard

preparer who signed it, check the “Yes”

liability of the cooperative.

Overnight, FedEx 2Day, FedEx

box in the signature area of the return.

International Priority, and FedEx

This authorization applies only to the

Who Must File

International First.

individual whose signature appears in the

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Every farmers’ cooperative must file Form

United Parcel Service (UPS): UPS Next

“Paid Preparer’s Use Only” section of the

990-C whether or not it has taxable

Day Air, UPS Next Day Air Saver, UPS

cooperative’s return. It does not apply to

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

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

the firm, if any, shown in that section.

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Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2004 Page 2

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