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2011

Department of the Treasury

Internal Revenue Service

Instructions for

Form 1120-PC

U.S. Property and Casualty Insurance Company Income Tax Return

Notice 2011-78, 2011-41 I.R.B. 497,

Application for Taxpayer Assistance

Section references are to the Internal

section 6050W, and the related

Order), or ask an IRS employee to

Revenue Code unless otherwise noted.

regulations, for more information.

complete it on the corporation’s behalf.

Contents

Page

•

Form 8822-B, Change of Address —

Photographs of Missing Children . . . . 1

For more information, go to

Business, has been created specifically

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

for business use. Corporations use this

How To Get Forms and

form to notify the IRS of a new business

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

How To Get Forms and

address or location.

IRS E-Services . . . . . . . . . . . . . . . . . 2

•

The IRS has created a page on

Publications

General Instructions . . . . . . . . . . . . . 2

IRS.gov for information about Form

Purpose of Form . . . . . . . . . . . . . . . . 2

1120-PC and its instructions, at

Internet. You can access the IRS

Who Must File . . . . . . . . . . . . . . . . . . 2

Information

website 24 hours a day, 7 days a week, at

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

about any future developments affecting

IRS.gov to:

•

Form 1120-PC (such as legislation

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

Download forms, instructions, and

enacted after we release it) will be posted

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

publications;

on that page.

•

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

Order IRS products online;

•

Statements . . . . . . . . . . . . . . . . . . . . 3

Research your tax questions online;

For the latest information, see

•

Search publications online by topic or

Assembling the Return . . . . . . . . . . . . 3

keyword;

Tax Payments . . . . . . . . . . . . . . . . . . 3

•

View Internal Revenue Bulletins (IRBs)

Estimated Tax Payments . . . . . . . . . . 3

Photographs of Missing

published in recent years; and

Interest and Penalties . . . . . . . . . . . . . 3

•

Children

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

tax news by email.

Accounting Period . . . . . . . . . . . . . . . 4

The Internal Revenue Service is a proud

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

partner with the National Center for

IRS Tax Products DVD. You can order

Recordkeeping . . . . . . . . . . . . . . . . . . 4

Missing and Exploited Children.

Pub. 1796, IRS Tax Products DVD, and

Other Forms and Statements

Photographs of missing children selected

obtain the following:

That May Be Required . . . . . . . . . . 4

by the Center may appear in instructions

•

Current-year forms, instructions, and

on pages that would otherwise be blank.

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

publications.

You can help bring these children home

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

•

Prior-year forms, instructions, and

by looking at the photographs and calling

Name and Address . . . . . . . . . . . . . . 5

publications.

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

Identifying Information . . . . . . . . . . . . 5

•

Tax Map: an electronic research tool

recognize a child.

Employer Identification Number

and finding aid.

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

•

Tax law frequently asked questions

Unresolved Tax Issues

Section 953 Elections . . . . . . . . . . . . . 6

(FAQs).

Final Return, Name Change,

•

The Taxpayer Advocate Service (TAS) is

Tax Topics from the IRS telephone

Address Change, or Amended

an independent organization within the

response system.

•

Return . . . . . . . . . . . . . . . . . . . . . . 6

IRS whose employees assist taxpayers

Internal Revenue Code – Title 26 of

who are experiencing economic harm,

Taxable Income . . . . . . . . . . . . . . . . . 6

the U.S. Code.

•

who are seeking help in resolving tax

Tax Computation and Payments

. . . . 6

Fill-in, print, and save features for most

problems that have not been resolved

Schedule A . . . . . . . . . . . . . . . . . . . . 8

tax forms.

•

through normal channels, or who believe

Internal Revenue Bulletins.

Schedule B, Part I . . . . . . . . . . . . . . 14

•

that an IRS system or procedure is not

Toll-free and email technical support.

Schedule B, Part II . . . . . . . . . . . . . . 15

•

working as it should. The service is free,

Two releases during the year.

Schedule C . . . . . . . . . . . . . . . . . . . 15

confidential, tailored to meet your needs,

– The first release will ship early in

Schedule E . . . . . . . . . . . . . . . . . . . 17

and is available for businesses, as well as

January.

Schedule F . . . . . . . . . . . . . . . . . . . 17

individuals.

– The final release will ship early in

Schedule G . . . . . . . . . . . . . . . . . . . 18

March.

The corporation can contact the TAS

Schedule H . . . . . . . . . . . . . . . . . . . 18

as follows.

Schedule I . . . . . . . . . . . . . . . . . . . . 18

Buy the DVD from the National

•

Call the TAS toll-free line at

Schedule L . . . . . . . . . . . . . . . . . . . 19

Technical Information Service (NTIS) at

1-877-777-4778 or TTY/TDD

Schedule M-1 . . . . . . . . . . . . . . . . . 19

for $30 (no

1-800-829-4059 to see if the corporation

handling fee) or call 1-877-233-6767 toll

Index . . . . . . . . . . . . . . . . . . . . . . . . 21

is eligible for assistance.

free to buy the DVD for $30 (plus a $6

•

Call or write the corporation’s local

handling fee).

What’s New

taxpayer advocate, whose phone number

By phone and in person. You can

and address are listed in the local

•

order current year and prior year forms

Insurance companies that administer

telephone directory and in Pub. 1546,

and publications by calling

certain self-insured arrangements on

Taxpayer Advocate Service – Your Voice

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

behalf of an employer or other entity are

at the IRS.

•

can also get most forms and publications

exempt from information reporting

File Form 911, Request for Taxpayer

obligations under section 6050W. See

Advocate Service Assistance (And

at your local IRS office.

Feb 16, 2012

Cat. No. 64537I

Instructions For Form 1120-Pc - U.s. Property And Casualty Insurance Company Income Tax Return

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