Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2005 Page 22
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22Index
A
E
L
R
Accounting methods . . . . . . . . 3
Electronic Federal Tax
Limitations on deductions:
Reconciliation of income (Sch
Payment System
Section 263A uniform
M-1) . . . . . . . . . . . . . . . . . . . . . 19
Accounting period . . . . . . . . . . 3
(EFTPS) . . . . . . . . . . . . . . . . . 3
capitalization rules . . . . . 7
Recordkeeping . . . . . . . . . . . . . 3
Address change . . . . . . . . . . . . 5
Employee benefit
Lobbying expenses . . . . . . . . 11
Related taxpayer
Affiliated group . . . . . . . . . . . . 20
programs . . . . . . . . . . . . . . . . 10
transactions . . . . . . . . . . . . . . 7
Alternative minimum
Employer identification
Rents (expense) . . . . . . . . . . . . 9
tax . . . . . . . . . . . . . . . . . . . . . . 18
N
number (EIN) . . . . . . . . . . . . . 5
Repairs and
Amended return . . . . . . . . . . . . 5
Name change . . . . . . . . . . . . . . 5
Estimated tax:
maintenance . . . . . . . . . . . . . 8
Assembling the return . . . . . . 3
Net operating loss . . . . . . . . . 11
Estimated tax
Nonpatronage income . . . . . 16
payments . . . . . . . . . . . . . . . 12
S
B
Estimated tax penalty . . . . . . . 4
Salaries and wages . . . . . . . . . 8
Backup withholding . . . . . . . . 12
O
Estimated tax,
Schedule:
Bad debts . . . . . . . . . . . . . . . . . . 9
Organizational costs,
overpaid . . . . . . . . . . . . . . . . . 12
A . . . . . . . . . . . . . . . . . . . . . . . . 12
Business start-up and . . . . 8
Balance sheets . . . . . . . . . . . . 19
Extraterritorial income . . . . . . . 6
C . . . . . . . . . . . . . . . . . . . . . . . . 14
Other deductions . . . . . . . . . . 10
Brother-sister group . . . . . . . . 17
H . . . . . . . . . . . . . . . . . . . . . . . . 15
Other income . . . . . . . . . . . . . . . 7
Business start-up and
J . . . . . . . . . . . . . . . . . . . . . . . . 16
F
organizational costs . . . . . . 8
Other taxes:
L . . . . . . . . . . . . . . . . . . . . . . . . 19
Final return . . . . . . . . . . . . . . . . . 5
Recapture . . . . . . . . . . . . . . . 18
M-1 . . . . . . . . . . . . . . . . . . . . . 19
Foreign financial
C
N . . . . . . . . . . . . . . . . . . . . . . . . 19
account . . . . . . . . . . . . . . . . . 19
Charitable contributions . . . . . 9
P
Signature . . . . . . . . . . . . . . . . . . . 2
Foreign tax credit . . . . . . . . . . 18
Paid preparer
Combined group . . . . . . . . . . . 17
Forms and publications, How
authorization . . . . . . . . . . . . . 2
Compensation of
T
to get . . . . . . . . . . . . . . . . . . . . 1
Parent-subsidiary controlled
officers . . . . . . . . . . . . . . . . . . . 8
Tax computation . . . . . . . . . . . 16
group . . . . . . . . . . . . . . . . . . . 20
Controlled group:
Tax issues, unresolved . . . . . 1
G
Parent-subsidiary
Member of . . . . . . . . . . . . . . 16
Tax rate schedule . . . . . . . . . 17
General business
group . . . . . . . . . . . . . . . . . . . 16
Cost of goods sold . . . . . . . . . 12
Taxes and licenses . . . . . . . . . 9
credit . . . . . . . . . . . . . . . . . . . . 18
Passive activity
Credit, general
Taxpayer Advocate . . . . . . . . . 1
Golden parachute
limitations . . . . . . . . . . . . . . . . 8
business . . . . . . . . . . . . . . . . 18
payments . . . . . . . . . . . . . . . . 8
Travel and
Patronage dividends . . . . . . . 16
Credits . . . . . . . . . . . . . 8, 12, 18
entertainment . . . . . . . . . . . 19
Gross receipts . . . . . . . . . . . . . . 6
Payment, Depository methods
Credits, recapture of . . . . . . . 18
Travel, meals, and
Gross rents . . . . . . . . . . . . . . . . . 7
of . . . . . . . . . . . . . . . . . . . . . . . . 3
entertainment . . . . . . . . . . . 10
Penalty:
D
I
Estimated tax . . . . . . . . . . . 12
Deductions . . . . . . . . . . . . . . . . . 7
W
Late filing . . . . . . . . . . . . . . . . . 4
Income . . . . . . . . . . . . . . . . . . . . . 6
Deductions and adjustments
Late payment . . . . . . . . . . . . 4
When to file . . . . . . . . . . . . . . . . 2
Income from qualifying
under section 1382 . . . . . . 15
Pension, profit-sharing, etc.,
Where to file . . . . . . . . . . . . . . . . 2
shipping activities . . . . . . . . . 6
Depletion . . . . . . . . . . . . . . . . . . 10
plans . . . . . . . . . . . . . . . . . . . . 10
Who must file . . . . . . . . . . . . . . . 2
Initial return . . . . . . . . . . . . . . . . . 5
Depository methods of tax
Preparer, tax return . . . . . . . . . 2
Who must sign . . . . . . . . . . . . . 2
Installment sales . . . . . . . . . . . . 6
payment . . . . . . . . . . . . . . . . . . 3
Private delivery services . . . . 2
Worksheet:
Interest:
Depreciation . . . . . . . . . . . . . . . 10
Schedule C . . . . . . . . . . . . . . 14
Income . . . . . . . . . . . . . . . . . . . 7
Direct deposit of refund . . . . 12
Schedule J . . . . . . . . . . . . . . 17
Tax-exempt . . . . . . . . . 19, 20
Q
Disclosure statement,
Written notice of
Interest and penalties . . . . . . . 4
Qualified written notice of
reportable transaction . . . . 4
allocation . . . . . . . . . . . . . . . . 16
Interest expense . . . . . . . . . . . . 9
allocation . . . . . . . . . . . . . . . . 16
Dividends . . . . . . . . . . . . . . . . . . . 7
Inventory:
Qualifying shipping activities,
Dividends and special
Valuation methods . . . . . . . 13
Income from . . . . . . . . . . . . . . 6
deductions . . . . . . . . . . . . . . 14
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