Form 1120-C - U.s. Income Tax Return For Cooperative Associations - 2014 Page 4
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54
Form 1120-C (2014)
Page
Schedule J
Tax Computation (see instructions)
1
Check if the cooperative is a member of a controlled group (attach Schedule O (Form 1120))
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2
Income tax (see instructions)
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3
3
Alternative minimum tax (attach Form 4626)
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4
Add lines 2 and 3 .
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4
5 a Foreign tax credit (attach Form 1118)
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5a
b Credit from Form 8834 (see instructions)
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5b
c General business credit (attach Form 3800)
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5c
d Credit for prior year minimum tax (attach Form 8827)
5d
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e Bond credits from Form 8912 (attach Form 8912)
5e
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6
Total credits. Add lines 5a through 5e .
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6
7
Subtract line 6 from line 4
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7
8
Other taxes. Check if from:
Form 4255
Form 8611
Other (attach statement)
8
Form 8902
Total tax. Add lines 7 and 8. Enter here and on page 1, line 28 .
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9
9
Schedule K
Other Information (see instructions)
1
Check accounting method:
Yes No
Yes No
If “Yes,” enter: (a) Percentage owned
▶
a
Cash
and (b) Owner’s country
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b
Accrual
c The cooperative may have to file Form 5472, Information
c
Other (specify)
Return of a 25% Foreign-Owned U.S. Corporation or a
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Foreign Corporation Engaged in a U.S. Trade or Business.
2
See the instructions and enter the:
Enter number of Forms 5472 attached
a Business activity code no.
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9
b Business activity
Check this box if the cooperative issued publicly offered
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debt instruments with original issue discount .
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c Product or service
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d Date of incorporation
If checked, the cooperative may have to file Form
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3
Check the accounting method used to compute
8281, Information Return for Publicly Offered
distributable patronage:
Original Issue Discount Instruments.
a
Book
10
Enter the amount of tax-exempt income received or
accrued during the tax year (for example, interest or
b
Tax
extraterritorial income)
$
c
Other (specify)
▶
▶
11 a Enter the number of foreign patrons at the end of
4
At the end of the tax year, did the cooperative
the tax year
own, directly or indirectly, 50% or more of the
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voting stock of a domestic corporation? (For
b Enter the total amount of patronage distributions
rules of attribution, see section 267(c).) .
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described in (or deducted under) IRC 1382(b) paid
If “Yes,” attach a statement showing: (a) name
or allocated to foreign patrons
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and employer identification number (EIN), (b)
If the cooperative has an NOL for the tax year and is
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percentage owned, and (c) taxable income or
electing to forego the carryback period, check here
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(loss) before NOL and special deductions of
If the cooperative is filing a consolidated return, the
such corporation for the tax year ending with or
within your tax year.
statement required by Regulations section 1.1502-21(b)
(3) must be attached or the election will not be valid.
5
Is the cooperative a subsidiary in an affiliated
group or a parent-subsidiary controlled group?
Enter the available NOL carryover from prior tax years
13
If “Yes,” enter name and EIN of the parent
(Do not reduce it by any deduction on page 1, line
corporation
26a.)
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$
Patronage
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6
At the end of the tax year, did any individual,
$
Nonpatronage
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partnership, corporation, estate, or trust own,
Are the cooperative’s total receipts (page 1, line 1a
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directly or indirectly, 50% or more of the
plus lines 4 through 9) for the tax year and its total
cooperative’s voting stock? (For rules of
assets at the end of the tax year less than $250,000?
attribution, see section 267(c).)
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If “Yes,” the cooperative is not required to complete
If “Yes,” attach a statement showing name and
Schedules G, L, M-1, or M-2. Instead, enter the total
identifying
number.
(Do
not
include
any
amount of cash distributions and the book value of
information already entered in 5 above.) Enter
property distributions (other than cash) made during
percentage owned
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the tax year.
7
Enter the cooperative’s total assets (see
$
▶
instructions)
$
15
Enter the amount of outstanding nonqualified
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notices of allocation (attach statement)
8
At any time during the tax year, did one foreign
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person own, directly or indirectly, at least 25%
of (a) the total voting power of all classes of
stock of the cooperative entitled to vote or (b)
the total value of all classes of stock of the
cooperative? .
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1120-C
Form
(2014)
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