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Instructions for Form 1120-PC

• 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
  • 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. Section 953 Election
  • Item E. Final Return, Name Change, Address Change, or Amended Return
  • Taxable Income
  • Tax Computation and Payments
    • Line 3
    • Line 4
      • Line 8b. Other Credits
      • Line 8c. General Business Credit
      • Line 12. Other Taxes
      • Line 13. Total Tax

  • Schedule A - Taxable Income
    • Deductions
      • Limitations on Deductions

  • Schedule B, Part I - Taxable Investment Income of Electing Small Companies
    • Income
    • Deductions

  • Schedule B, Part II - Invested Assets Book Values
  • Schedule C - Dividends and Special Deductions
    • Definitions
      • Lines 1 through 23
      • Line 23 Limitations on Dividends-Received Deduction

  • Schedule E - Premiums Earned
    • Definitions

  • Schedule F - Losses Incurred
  • Schedule G - Other Capital Losses
  • Schedule H - Special Deduction and Ending Adjusted Surplus for Section 833 Organizations
  • Schedule I - Other Information
    • Question 4
    • Question 6
    • Item 10
    • Item 11
    • Item 12

  • Schedule L - Balance Sheets per Books
  • Schedule M-1 - Reconciliation of Income (Loss) per Books With Income per Return

• Paperwork Reduction Act Notice.

Index

[ Click for Table of Contents ]

A

• Accounting methods, Change in accounting method
• Accounting periods
• Adjustments to shareholders
• Affiliated group
• Amended Return
• Assembling the return

B

• Backup withholding
• Business startup expenses

C

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

D

• Deductions
• Definitions, 100% dividend, Prorated amounts, Acquisition date
• Definitions, Undiscounted unearned premiums, Applicable interest rate, Applicable statutory premium recognition pattern
• 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
• 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

I

• Insurance liabilities

L

• Limitations on deductions
• Lobbying expenses

M

• Minimum tax, Alternative, Prior year, credit for

N

• NAIC annual statement
• Net operating loss

O

• Other deductions
• 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
• Personal holding company tax

R

• Recordkeeping

S

• Schedule, A
• Schedule, B, Part I
• Schedule, B, Part II
• Schedule, C
• Schedule, E
• Schedule, F
• Schedule, G
• Schedule, H
• Schedule, I
• Schedule, L
• Schedule, M-1
• 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
• Tax rate schedule
• Tax-exempt securities
• 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
• Who must file, Exceptions, Life insurance companies
• Who must sign
• Worksheets, Members of a controlled group, tax computation
• Worksheets, Schedule C

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