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Instructions for Form 1120-RIC

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
• How To Access the Internal Revenue Bulletin (I.R.B.)
• General Instructions
  • Purpose of Form
  • Who Must File
    • RIC Requirements
    • Definition of a Fund

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

  • Other Forms, Returns, Schedules and Statements That May Be Required
    • Forms
    • Statements

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

  • Estimated Tax Payments
  • Interest and Penalties

• Specific Instructions
  • Period Covered
  • Address
    • Item B-Date Fund Was Established
    • Item C-Employer Identification Number (EIN)
    • Item D-Total Assets
    • Item E-Final Return, Name Change, Address Change, or Amended Return

  • Part I - Investment Company Taxable Income
    • Income
    • Line 1-Dividends
    • Line 2-Interest
    • Line 3-Net Foreign Currency Gain or (Loss) From Section 988 Transactions
    • Line 4-Payments With Respect to Securities Loans
    • Line 5-Excess of Net Short-Term Capital Gain Over Net Long-Term Capital Loss
    • Line 7-Other Income
    • Deductions
      • Limitations on Deductions

    • Line 9-Compensation of Officers
    • Line 10-Salaries and Wages
    • Line 12-Taxes and Licenses
    • Line 13-Interest
    • Line 14-Depreciation
    • Line 22-Other Deductions
    • Line 24-Taxable Income Before Deduction for Dividends Paid
    • Tax and Payments   Line 28b-Estimated Tax Payments
    • Line 28f-Credit for Tax Paid on Undistributed Capital Gains
    • Line 28g-Credit for Federal Tax on Fuels
    • Line 28h
    • Line 29-Estimated Tax Penalty

  • Schedule A
    • Deduction for Dividends Paid
    • Line 3
    • Line 5

  • Schedule B
    • Income From Tax-Exempt Obligations

  • Schedule J
    • Tax Computation
      • Lines 1 and 2
      • Line 3a

    • Line 3c-Alternative Minimum Tax (AMT)
    • Line 3d
    • Line 4a-Foreign Tax Credit
    • Line 4b
    • Line 4c-General Business Credit
    • Line 4d-Credit for Prior Year Minimum Tax
    • Line 6-Personal Holding Company Tax
    • Line 7-Other Taxes
      • Recapture of Investment Credit
      • Recapture of Low-Income Housing Credit
      • Other

    • Line 8-Total Tax

  • Schedule K
    • Other Information
    • Question 3
    • Question 5
    • Item 8
    • Item 10

  • Schedule L
    • Balance Sheets per Books
    • Line 4- Tax-Exempt Securities
    • Line 24- Adjustments to Shareholders

  • Schedule M-1
    • Reconciliation of Income (Loss) per Books With Income per Return   Line 5d-Travel and Entertainment
    • Line 7-Tax-Exempt Interest

• Paperwork Reduction Act Notice.

Index

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W

• Where to file

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