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Other Forms and Statements That May Be Required.

Forms

Use this to —

W-2 and W-3 - Wage and Tax Statement Report wages, tips, other compensation, and withheld income, social security, and Medicare taxes for

and Transmittal of Wage and Tax

employees.

Statement

720 - Quarterly Federal Excise Tax

Report and pay environmental excise taxes, fuel taxes, communications and air transportation taxes,

Return

ship passenger taxes, manufacturers’ taxes, and certain other excise taxes.

851 - Affiliations Schedule

The parent corporation of an affiliated group of corporations must attach this form to its consolidated

return. If this is the first year one or more subsidiaries are being included in a consolidated return, also

see Form 1122, later.

926 - Return by a U.S. Transferor of

Report certain transfers to foreign corporations under section 6038B.

Property to a Foreign Corporation

940 or 940-EZ - Employer’s Annual

Report and pay FUTA tax if the cooperative either:

Federal Unemployment (FUTA) Tax

1. Paid wages of $1,500 or more in any calendar quarter during 2003 or 2004, or

Return

2. Had one or more employees working for the cooperative for at least some part of a day in any

20 different weeks during 2003 or 2004.

941 - Employer’s Quarterly Federal Tax

Report income tax withheld on wages and employer and employee social security and Medicare taxes.

Return

Also see Trust Fund Recovery Penalty on page 4.

945 - Annual Return of Withheld Federal

Report income tax withheld from nonpayroll payments, including pensions, annuities, individual

Income Tax

retirement accounts (IRAs), gambling winnings, and backup withholding. Also see Trust fund recovery

penalty on page 4.

966 - Corporate Dissolution or Liquidation Report the adoption of a resolution or plan to dissolve the cooperative or liquidate any of its stock.

1042 and 1042-S - Annual Withholding

Report withheld tax on payments or distributions made to nonresident alien individuals, foreign

Tax Return for U.S. Source Income of

partnerships, or foreign corporations to the extent these payments or distributions constitute gross

Foreign Persons and Foreign Person’s

income from sources within the United States that is not effectively connected with a U.S. trade or

U.S. Source Income Subject to

business. See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

Withholding

1042-T - Annual Summary and

Transmit paper Forms 1042-S to the IRS.

Transmittal of Forms 1042-S

1096 - Annual Summary and Transmittal

Transmit paper Forms 1099, 1098, 5498, and W-2G to the IRS.

of U.S. Information Returns

1098 - Mortgage Interest Statement

Report the receipt from any individual of $600 or more of mortgage interest (including certain points) in

the course of the cooperative’s trade or business.

1099-A, B, C, DIV, INT, MISC, OID,

Report the following:

•

PATR, and R

Acquisitions or abandonments of secured property;

•

Proceeds from broker and barter exchange transactions;

Important: Every cooperative must file

•

Cancellation of debt;

Forms 1099-MISC if, in the course of its

•

trade or business, it makes payments of

Dividends and distributions;

•

rents, commissions, or other fixed or

Interest income;

determinable income (see section 6041)

•

Miscellaneous income (payments of rents or royalties, nonemployee compensation, etc.);

totaling $600 or more to any one person

•

Original issue discount;

during the calendar year.

•

Taxable distributions received from cooperatives;

•

Distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts,

etc.

For more details, see the General Instructions for Forms 1099, 1098, 5498, and W-2G.

1122 - Authorization and Consent of

For the first year a subsidiary corporation is being included in a consolidated return, attach this form to

Subsidiary Corporation To Be Included in the parent’s consolidated return. Attach a separate Form 1122 for each subsidiary being included in the

a Consolidated Income Tax Return

consolidated return.

5452 - Corporate Report of Nondividend

Report nondividend distribution.

Distributions

5471 - Information Return of U.S.

The cooperative may have to file this form if it controls a foreign corporation; acquires, disposes of, or

Persons With Respect to Certain Foreign owns 10% or more in value of the outstanding stock of a foreign corporation; or had control of a foreign

Corporations

corporation for an uninterrupted period of at least 30 days during the annual accounting period of the

foreign corporation and it owned that stock on the last day of that year.

5713 - International Boycott Report

Report operations in, or related to, a “boycotting” country, company, or national of a country and to

figure the loss of certain tax benefits.

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Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2004 Page 5

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