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Instructions for Form 990-C 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, Accounting Period
Address change, Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Affiliated group, Affiliated group.
Alternative minimum tax, Line 4. Alternative Minimum Tax (AMT)
Amended return, Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Assembling the return, Assembling the Return

B

Backup withholding, Backup withholding.
Bad debts, Line 15. Bad Debts
Balance sheets, Balance Sheets per Books
Brother-sister group, Brother-sister group.
Business start-up and organizational costs, Business start-up and organizational costs.

C

Charitable contributions, Line 19. Charitable Contributions
Combined group, Combined group.
Compensation of officers, Line 12. Compensation of Officers
Controlled group:
Member of, Line 1. Members of a Controlled Group
Cost of goods sold, Cost of Goods Sold
Credit, general business, Line 6c. General Business Credit
Credits, Reducing certain expenses for which credits are allowable., Line 13. Salaries and Wages, Line 32g. Credits, Line 6a. Foreign Tax Credit, Line 6b. Other Credits, Line 6c. General Business Credit
Credits, recapture of, Line 9. Other Taxes

D

Deductions, Deductions
Deductions and adjustments under section 1382, Deductions and Adjustments Under Section 1382
Depletion, Line 21. Depletion
Depository methods of tax payment, Depository Methods of Tax Payment
Depreciation, Line 20a. Depreciation
Direct deposit of refund, Line 36. Direct Deposit of Refund
Disclosure statement, reportable transaction, Reportable transaction disclosure statement.
Dividends, Line 4b. Dividends
Dividends and special deductions, Dividends and Special Deductions

E

Electronic Federal Tax Payment System (EFTPS), Electronic Deposit Requirement.
Employee benefit programs, Line 24. Employee Benefit Programs
Employer identification number (EIN), Item B. Employer Identification Number (EIN)
Estimated tax payments, Line 32b. Estimated Tax Payments
Estimated tax penalty, Estimated tax penalty.
Estimated tax, overpaid, Line 32c. Overpaid Estimated Tax
Estimated tax:, Estimated Tax Payments
Extraterritorial income, Extraterritorial income.

F

Final return, Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Foreign financial account, Foreign financial account.
Foreign tax credit, Line 6a. Foreign Tax Credit
Forms and publications, How to get, How To Get Forms and Publications

G

General business credit, Line 6c. General Business Credit
Golden parachute payments, Golden parachute payments.
Gross receipts, Line 1. Gross Receipts or Sales
Gross rents, Line 6. Gross Rents

I

Income, Income
Income from qualifying shipping activities, Income from qualifying shipping activities.
Initial return, Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Installment sales, Installment sales.
Interest
Income, Line 5. Interest
Tax-exempt, Line 5. Tax-exempt Securities, Item 15
Interest and penalties, Interest and Penalties
Interest expense, Line 18. Interest
Inventory:
Valuation methods, Lines 10a through 10f. Inventory Valuation Methods

L

Limitations on deductions:
Section 263A uniform capitalization rules, Limitations on Deductions
Lobbying expenses, Lobbying expenses.

N

Name change, Item E. Initial Return, Final Return, Name Change, Address Change, or Amended Return
Net operating loss, Line 29a. Net Operating Loss Deduction
Nonpatronage income, Nonpatronage income.

O

Organizational costs, Business start-up and, Business start-up and organizational costs.
Other deductions, Line 26. Other Deductions
Other income, Line 10. Other Income
Other taxes:
Recapture, Line 9. Other Taxes

P

Paid preparer authorization, Paid Preparer Authorization
Parent-subsidiary controlled group, Parent-subsidiary controlled group.
Parent-subsidiary group, Parent-subsidiary group.
Passive activity limitations, Passive activity limitations.
Patronage dividends, Line 3. Patronage Dividends
Payment, Depository methods of, Depository Methods of Tax Payment
Penalty:
Estimated tax, Line 33. Estimated Tax Penalty
Late filing, Penalty for late filing of return.
Late payment, Penalty for late payment of tax.
Pension, profit-sharing, etc., plans, Line 23. Pension, Profit-sharing, etc., Plans
Preparer, tax return, Who Must Sign
Private delivery services, Private delivery services.

Q

Qualified written notice of allocation, Line 3. Patronage Dividends
Qualifying shipping activities, Income from, Income from qualifying shipping activities.

R

Reconciliation of income (Sch M-1), Reconciliation of Income (Loss) per Books With Income per Return
Recordkeeping, Recordkeeping
Related taxpayer transactions, Transactions between related taxpayers.
Rents (expense), Line 16. Rents
Repairs and maintenance, Line 14. Repairs and Maintenance

S

Salaries and wages, Line 13. Salaries and Wages
Schedule
C, Schedule C
Schedule:
A, Schedule A
H, Schedule H
J, Schedule J
L, Schedule L
M-1, Schedule M-1
N, Schedule N
Signature, Who Must Sign

T

Tax computation, Tax Computation
Tax issues, unresolved, Unresolved Tax Issues
Tax rate schedule, Line 3. Income Tax
Taxes and licenses, Line 17. Taxes and Licenses
Taxpayer Advocate, Unresolved Tax Issues
Travel and entertainment, Line 5c. Travel and Entertainment
Travel, meals, and entertainment, Travel, meals, and entertainment.

W

When to file, When To File
Where to file, Where To File
Who must file, Who Must File
Who must sign, Who Must Sign
Worksheet:
Schedule C, Line 9. Column (c)
Schedule J,
Written notice of allocation, Line 3. Patronage Dividends

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