Instructions For Form 1120-Pc - 2016 (Page 2 of 23) in pdf

Download forms, instructions, and

Where To File

publications;

Order IRS products online;

File the corporation's return at the applicable IRS address listed below.

Research your tax questions online;

Search publications online by topic or

keyword;

If the corporation's principal business, office,

View Internal Revenue Bulletins (IRBs)

or agency is located in:

Use the following addresses:

published in recent years; and

Department of the Treasury

news by email.

The United States

Internal Revenue Service

Ogden, UT 84201-0012

Tax forms and publications. The

corporation can download or print all of the

Internal Revenue Service

forms and publications it may need on

A foreign country or U.S. possession

P.O. Box 409101

Otherwise, the

Ogden, UT 84409

corporation can go to

to place an order and have forms mailed

to it. The corporation should receive its

withdrawal while e-filing. Form 1099 and

DHL Express: DHL Express 9:00, DHL

order within 10 business days.

other information returns can also be

Express 10:30, DHL Express 12:00, DHL

electronically filed. The option to e-file

Express Worldwide, DHL Express

General Instructions

does not, however, apply to certain

Envelope, DHL Import Express 10:30,

returns.

DHL Import Express 12:00, and DHL

Purpose of Form

Import Express Worldwide.

For more information, visit

filing. Click on the links for “ Small

The private delivery service can tell you

Use Form 1120-PC, U.S. Property and

Businesses & Self-Employed ” and

how to get written proof of the mailing

Casualty Insurance Company Income Tax

“Corporations.”

date.

Return, to report the income, gains,

losses, deductions, credits, and to figure

For the IRS mailing address to use if

When To File

the income tax liability of insurance

you are using a private delivery service, go

companies, other than life insurance

Generally, a corporation must file its

to IRS.gov and enter “private delivery

companies.

income tax return by the 15th day of the

services” in the search box.

4th month after the end of its tax year. A

Who Must File

Private delivery services cannot

new corporation filing a short-period return

deliver items to P.O. boxes. You

must generally file by the 15th day of the

Every domestic nonlife insurance

must use the U.S. Postal Service

4th month after the short period ends. A

company and every foreign corporation

CAUTION

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

corporation that has dissolved must

that would qualify as a nonlife insurance

address.

generally file by the 15th day of the 4th

company subject to taxation under section

month after the date it dissolved.

831, if it were a U.S. corporation, must file

Extension of Time To File

Form 1120-PC. This includes

However, a corporation with a fiscal tax

File Form 7004, Application for Automatic

organizations described in section 501(m)

year ending June 30 must file by the 15th

Extension of Time to File Certain Business

(1) that provide commercial-type

day of the 3rd month after the end of its

Income Tax, Information, and Other

insurance and organizations described in

tax year. A corporation with a short tax

Returns, to request an extension of time to

section 833.

year ending anytime in June will be

file. Generally, the corporation must file

treated as if the short year ended on June

Exceptions. A nonlife insurance

Form 7004 by the regular due date of the

30, and must file by the 15th day of the 3rd

company that is:

return. See the Instructions for Form 7004.

month after the end of its tax year.

Exempt under section 501(c)(15)

should file Form 990, Return of

Who Must Sign

If the due date falls on a Saturday,

Organization Exempt from Income Tax.

Sunday, or legal holiday, the corporation

The return must be signed and dated by:

Subject to taxation under section 831,

can file on the next business day.

The president, vice-president,

and disposes of its insurance business

treasurer, assistant treasurer, chief

Private Delivery Services

and reserves, or otherwise ceases to be

accounting officer; or

taxed under section 831, but continues its

Corporations can use certain private

Any other corporate officer (such as tax

corporate existence while winding up and

delivery services designated by the IRS to

officer) authorized to sign.

liquidating its affairs, should file Form

meet the “timely mailing as timely filing”

1120, U.S. Corporation Income Tax

If a return is filed on behalf of a

rule for tax returns. These private delivery

Return.

corporation by a receiver, trustee, or

services include only the following.

assignee, the fiduciary must sign the

Life insurance companies. Life

Federal Express (FedEx): FedEx First

return, instead of the corporate officer.

insurance companies should file Form

Overnight, FedEx Priority Overnight,

Returns and forms signed by a receiver or

1120-L, U.S. Life Insurance Company

FedEx Standard Overnight, FedEx 2Day,

trustee in bankruptcy on behalf of a

Income Tax Return.

FedEx International Next Flight Out,

corporation must be accompanied by a

FedEx International Priority, FedEx

Electronic Filing

copy of the order or instructions of the

International First, and FedEx International

court authorizing signing of the return or

Economy.

Corporations can generally electronically

form.

United Parcel Service (UPS): UPS Next

file (e-file) Form 7004 (automatic

Day Air Early AM, UPS Next Day Air, UPS

If an employee of the corporation

extension of time to file) and Forms 940,

Next Day Air Saver, UPS 2nd Day Air,

completes Form 1120-PC, the paid

941, and 944 (employment tax returns). If

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

preparer space should remain blank.

there is a balance due, the corporation

Express Plus, and UPS Worldwide

Anyone who prepares Form 1120-PC but

can authorize an electronic funds

Express.

does not charge the corporation should

Instructions for Form 1120-PC (2016)

-2-

Instructions For Form 1120-Pc - 2016 Page 2

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