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Instructions for Form 1120-PC 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, Accounting Methods
Accounting period (tax year), Accounting Period
Address Change, Item E. Final Return, Name Change, Address Change, or Amended Return
Adjustments to shareholders' equity, Line 27. Adjustments to shareholders' equity.
Affiliated group, Affiliated group.
Amended return, Item E. Final Return, Name Change, Address Change, or Amended Return
Assembling the return, Assembling the Return

B

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

C

Charitable contributions, Line 21. Charitable contributions.
Consolidated return, Consolidated Return
Controlled group:
Brother-Sister, Line 3
Combined group, Line 3
Member of, Line 3
Parent-Subsidiary, Line 3

D

Deductions, Deductions
Definitions:
100% dividend, Prorated amounts
Acquisition date, Definitions
Applicable interest rate, Definitions
Applicable statutory premium recognition pattern, Definitions
Prorated amounts, Prorated amounts
Undiscounted unearned premiums, Definitions
Depository methods of tax payment, Depository Methods of Tax Payment
Disclosure statement, Reportable transaction disclosure statement.

E

Electronic deposit of tax refund of $1 million or more, Line 18. Electronic deposit of tax refund of $1 million or more.
Electronic federal tax payment system (EFTPS), Electronic Deposit Requirement
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax:
Payments, Estimated Tax Payments, Line 14c. Estimated tax payments.
Penalty, Estimated tax penalty., Line 15. Estimated tax penalty.
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 10. Foreign corporations.
Foreign person, Foreign person.
Foreign tax credit, Line 8a. Foreign tax credit.
Forms and publications, how to get, How To Get Forms and Publications

G

General business credit, Line 8c. General Business Credit.
Golden parachute payments, Golden parachute payments.

I

Insurance liabilities, Line 18. Insurance liabilities.
Interest due on late payment of tax, Interest and Penalties

L

Limitation on dividends-received deduction, Line 23, column (b).
Limitations on deductions, Limitations on Deductions
Lobbying expenses, Lobbying expenses.

M

Minimum tax:
Alternative, Line 6. Alternative minimum tax (AMT).
Prior year, credit for, Line 8d. 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
Net operating loss, Line 36b. Net operating loss deduction.

O

Other deductions, Line 31. Other deductions.
Overpaid estimated tax, Line 14e. Overpaid estimated tax.
Owner's country, Owner's country.

P

Paid preparer authorization, Paid Preparer Authorization
Penalties, Interest and Penalties, Line 15. Estimated tax penalty.
Pension, profit-sharing, etc. plans, Line 24. Pension, profit-sharing, etc., plans.
Period covered, Period Covered
Personal holding company tax, Line 11. Personal holding company tax.
Private delivery services, Private Delivery Services

R

Recordkeeping, Recordkeeping
Related party transactions, Transactions between related taxpayers.

S

Schedule:
A, Schedule A—Taxable Income
B, Part I, Schedule B, Part I—Taxable Investment Income of Electing Small Companies
B, Part II, Schedule B, Part II—Invested Assets Book Values
C, Schedule C—Dividends and Special Deductions
E, Schedule E—Premiums Earned
F, Schedule F—Losses Incurred
G, Schedule G—Other Capital Losses
H, Schedule H—Special Deduction and Ending Adjusted Surplus for Section 833 Organizations
I, Schedule I—Other Information
L, Schedule L—Balance Sheet per Books
M-1, Schedule M-1—Reconciliation of Income (Loss) per Books With Income per Return
M-3, Schedule M-3 (Form 1120-PC)
Section 953 Election, Item D. Section 953 Elections
Special estimated tax payments
Prior year(s) special estimated tax payments to be applied, Line 14d. Special estimated tax payments.
Tax benefit rule, Line 14d. Special estimated tax payments.

T

Tax and payments, Tax Computation and Payments
Tax rate schedule, Line 4
Tax-exempt securities, Line 5. Tax-exempt securities.
Travel, meals, and entertainment, Travel, meals, and entertainment.

U

Unresolved tax issues, Unresolved Tax Issues

W

When to file, extension, Extension of Time To File
Where to file, Where To File
Who must file
Exceptions, Who Must File
Life insurance companies, Who Must File
Who must sign, Who Must Sign
Worksheet for Schedule C, Schedule F—Losses Incurred

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