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Instructions for Form 1120-L 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Accounting methods, change in, Change in accounting method.
Accounting period (tax year), Accounting Period
Address change, Item E. Final Return, Name Change, Address Change, or Amended Return
Affiliated group, Affiliated group.
Amended return, Item E. Final Return, Name Change, Address Change, or Amended Return
Amortization, Business start-up and organizational costs.
Assembling the return, Assembling the Return

B

Backup withholding, Backup withholding.
Business startup costs, Business start-up and organizational costs.

C

Charitable contributions, Charitable contributions.
Consolidated return, Consolidated Return
Controlled group:
Member of, Schedule K—Tax Computation
Parent-subsidiary, Question 6.

D

Deductions, Deductions
Definitions
Insurance company, Definitions
Life insurance company, Definitions
Reserves test, Definitions
Depository methods of tax payment, Depository Methods of Tax Payment
Disclosure statement, Reportable transaction disclosure statement.
Dues, membership and other, Travel, meals, and entertainment.

E

Electronic deposit of tax refund of $1 million or more, Line 33. Electronic deposit of tax refund of $1 million or more.
Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement, Depositing on time.
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax payments, Line 29c. Estimated tax payments.
Estimated tax penalty, Estimated Tax Payments, Estimated tax penalty., Line 30. Estimated tax penalty.
Excess interest, Line 18b.
Experience-rated refund, Line 18d.
Extension of time to file, Extension of Time To File

F

Final return, Item E. Final Return, Name Change, Address Change, or Amended Return
Foreign corporations, Line 8. Foreign corporations.
Foreign person, Foreign person.
Foreign tax credit, Line 5a. Foreign tax credit.
Forms and publications, how to get, How To Get Forms and Publications

G

General business credit, Line 5c. General business credit.
Golden parachute payments, Golden parachute payments.
Gross premiums and other consideration, Line 1.

I

Interest due on late payment of tax, Interest and Penalties

L

Life insurance company taxable income, Life Insurance Company Taxable Income
Limitation on dividends-received deduction, Line 10, column (c). Limitation on dividends-received deduction.
Limitations on deductions, Limitations on Deductions
Lobbying expenses, nondeductibility, Lobbying expenses.
Losses incurred, Line 9. Death benefits, etc.

M

Minimum tax:
Alternative, Line 3. Alternative minimum tax (AMT).
Prior year, credit for, Line 5d. Credit for prior year minimum tax.

N

NAIC Annual Statement, NAIC Annual Statement.
Name change, Item E. Final Return, Name Change, Address Change, or Amended Return

O

Operations loss deduction, Line 21b. Operations loss deduction.
Other deductions, Line 18. Other deductions.
Other taxes, Line 9. Other taxes.
Overpaid, Line 29e. Overpaid estimated tax.
Owner's country, Owner's country.
Ozone-depleting chemicals, credit for tax on, Credit for tax on ozone-depleting chemicals.

P

Paid preparer authorization, Paid Preparer Authorization
Penalties, Interest and Penalties, Other penalties., Line 30. Estimated tax penalty.
Pension, profit-sharing, etc. plans, Pension, profit-sharing, etc. plans.
Period covered, Period Covered
Policyholder dividends, Line 18a.
Premium adjustment, Line 18c.
Private delivery services, Private Delivery Services

R

Reconciliation, Reconciliation.
Recordkeeping, Recordkeeping
Return premiums, Line 1.

S

Schedule M-3 (Form 1120-L), Schedule M-3
Schedule:
A, Schedule A—Dividend Income and Dividends-Received Deduction
B, Schedule B—Gross Investment Income
F, Schedule F—Increase (Decrease) in Reserves and Company/Policyholder Share Percentage
G, Schedule G—Policy Acquisition Expenses
H, Schedule H—Small Life Insurance Company Deduction
I, Schedule I—Limitation on Noninsurance Losses
J, Part I, Part I—Policyholders Surplus Account
J, Part II, Part II—Shareholders Surplus Account
K, Schedule K—Tax Computation
L, Part I, Part I—Total Assets
L, Part II, Part II—Total Assets and Total Insurance Liabilities
M, Schedule M—Other Information
Section 953 elections, Item D. Section 953 Elections
Special estimated tax payments
Prior year(s) payments to be applied, Line 29b. Prior year(s) special estimated tax payments to be applied.
Tax benefit rule, Line 29b. Prior year(s) special estimated tax payments to be applied.

T

Tax and payments
Estimated tax payments, Tax and Payments
Prior year(s) special estimated tax payments to be applied, Tax and Payments
Special estimated tax payments, Line 29d. Special estimated tax payments.
Tax rate schedule, Line 2.
Transactions between related taxpayers, Transactions between related taxpayers.
Travel, meals, and entertainment, Travel, meals, and entertainment.

U

Unresolved tax issues, Unresolved Tax Issues

W

When to file, When To File
Where to file, General Instructions
Who must file
Foreign life insurance companies, Who Must File
Mutual savings banks conducting life insurance business, Who Must File
Who must file:
Other insurance companies, Other Insurance Companies
Who must sign, Who Must Sign
Worksheet for Schedule A, Line 9, column (a).

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