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Instructions for Form 1120-L

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
  • Personal computer
  • CD-ROM
  • By Phone and in Person

• General Instructions
  • Purpose of Form
  • Who Must File
    • Mutual savings banks conducting life insurance business
    • Foreign life insurance companies
    • Other insurance companies

  • Definitions
  • When To File
  • Who Must Sign
    • Paid Preparer Authorization

  • Other Forms, Returns, and Statements That May Be Required
  • Consolidated Return
  • Statements
  • Assembling the Return
  • Accounting Methods
    • Change in Accounting Method

  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Depository Method of Tax Payment
    • Electronic Deposit Requirement
    • Deposits With Form 8109

  • Estimated Tax Payments
    • Overpaid Estimated Tax

  • Interest and Penalties

• Specific Instructions
  • Period Covered
  • Address
  • Employer Identification Number (EIN)
  • Item A(2)
  • Item D. Section 953 Election
  • Item E. Final Return, Name Change, Address Change, or Amended Return
  • Life Insurance Company Taxable Income
    • Income
    • Deductions
      • Limitations on Deductions

    • Tax and Payments

  • Schedule A - Dividend Income and Dividends-Received Deduction
  • Schedule B - Gross Investment Income
  • Schedule F - Increase (Decrease) in Reserves and Company/Policyholder Share
  • Schedule G - Policy Acquisition Expenses
  • Schedule H - Small Life Insurance Company Deduction
  • Schedule I - Limitation on Noninsurance Losses
  • Schedule J Part I - Shareholders Surplus Account
  • Part II - Policyholders Surplus Account
  • Schedule K - Tax Computation
    • Line 1
    • Line 2a
    • Line 2b
    • Line 3
    • Line 6b. Other credits
    • Line 6c. General Business Credit
    • Line 9. Foreign Corporations
    • Line 10. Other Taxes
    • Line 11. Total Tax

  • Schedule L
    • Part I - Total Assets
    • Part II - Total Assets and Total Insurance Liabilities

  • Schedule M - Other Information

• Paperwork Reduction Act Notice.

Index

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A

• Accounting methods, Change in accounting method
• Accounting periods
• Affiliated group
• Assembling the return

B

• Backup withholding
• Business startup expenses

C

• Changes to note
• Charitable contributions
• Consolidated return
• consolidated return
• Controlled group, Member of
• Controlled group, Parent-subsidiary

D

• Deductions
• Definitions, Insurance company, Life insurance company, Reserves test
• Depository method of tax payment, Electronic deposit requirement, Depositing on time, Deposits with Form 8109
• Direct deposit of tax refund of $1 million or more
• Disclosure statement

E

• Electronic Federal Tax Payment System (EFTPS), Depositing on time
• Employer identification number
• Estimated tax payments
• Estimated tax payments, Overpaid estimated tax, Estimated tax penalty
• Excess interest
• Experience-rated refund
• Extension of time to file

F

• Foreign corporations
• Foreign person
• Foreign tax credit
• Forms and Publications, how to get

G

• General business credit
• Golden parachute payments
• Gross premiums and other consideration

L

• Life Insurance Company Taxable Income
• Limitations on deductions
• Lobbying expenses
• Losses incurred

M

• Minimum tax, Alternative
• Minimum tax, Prior year, credit for

N

• NAIC Annual Statement
• Name change

O

• Operations loss deduction
• Other deductions
• Other taxes
• Owner

P

• Paid preparer authorization
• Parent-subsidiary controlled group
• Penalties, Estimated tax penalty
• Penalties, Late filing of return, Late payment of tax, Trust fund recovery penalty, Other penalties
• Pension, profit-sharing, etc. plans
• Period covered
• Policyholder dividends
• Possessions tax credit
• Premium adjustment

R

• Reconciliation
• Recordkeeping
• Return premiums

S

• Schedule, A
• Schedule, B
• Schedule, F
• Schedule, G
• Schedule, H
• Schedule, I
• Schedule, J, Part I
• Schedule, J, Part II
• Schedule, K
• Schedule, L, Part I
• Schedule, L, Part II
• Schedule, M
• Section 953 Election
• Special estimated tax payments, Prior year(s) special estimated tax payments to be applied, Tax benefit rule
• Stock ownership in foreign corporations

T

• Tax and payments, Estimated tax payments, Special estimated tax payments, Prior year(s) special estimated tax payments to be applied
• Tax shelter disclosure statement.
• Transactions between related taxpayers
• Transfers to a corporation controlled by the transferor
• Travel, meals, and entertainment

U

• Unresolved tax issues

W

• When To file, Extension
• Where to File
• Where to file
• Who must file, Mutual savings banks conducting life insurance business, Foreign life insurance companies, Other insurance companies
• Who must sign
• Worksheets, Members of a controlled group, tax computation
• Worksheets, Schedule A

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