Page 125 - BusinessStructures & Forms

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Index Fileid: … ions/i1120/2022/a/xml/cycle08/source 16:38 - 30-Jan-2023

Limited liability companies 2 Refundable credits 21
A E Lobbying expenses, Related party transactions 10
Accounting methods 5 Electronic deposit nondeductibility 15 Rents (expense) 12
Accounting period (Tax Year) 6 requirement 4 M Rents (income) 10
Repairs and maintenance 12
Address change 9 Electronic filing 3
Advance payments 9 Employee benefit programs 14 Merchant Marine capital
Affiliated group 21 Employer identification number construction fund: S
Amended return 6 (EIN) 8 Deduction for contributions 16 Salaries and wages 11
Amortization 11 Entities electing to be taxed as Tax on nonqualified Schedule:
withdrawal 20
corporations 2
Assembling the return 4 Estimated tax: Minimum tax: C 17
At-risk rules 15 Penalty 5, 16 Prior year, credit for 19 J 19
K 21
B Estimated tax payments 5 Mutual savings banks L 24
conducting life insurance
Extension of time to file 3
Backup withholding 21 business 19 M-1 24
Bad debts 12 F M-3 8, 24
O 19
Balance sheets 24 N
Base erosion minimum tax 19, Farming, corporations engaged Name change 9 Section 263A costs 10
in 2
23 Net operating loss 16, 22 Shareholders' equity
Beneficiaries of trusts 20 Final return 9 Nonaccrual experience adjustments 24
Business start-up expenses 11 Financial asset securitization method 9 Signature 3
investment trust (FASIT) 2
Small business taxpayer 6, 23
Foreign person (defined) 22 Specific Instructions 7
C Foreign tax credit 19 O
Capital construction fund Forms and publications, how to Other deductions 14 T
(See Merchant Marine capital get 2 Other income 10
construction fund) Future Developments 1 Tax issues, unresolved 1
Closely held corporations 11 Other taxes 20 Tax-exempt securities 24
Compensation of officers 11 G Overpaid estimated tax 21 Taxes and licenses 12
Consolidated return 8, 22 Total assets 9
Contributions to reduce public General business credit 19 P Travel, meals, and
debt 2 General Instructions 2 Partnership income (loss) 14 entertainment 15
Contributions, charitable 13 Gross receipts 9 Passive activity limitations 11
Controlled group 19 Payments and refundable U
Cost of goods sold 9 I credits 20 Uniform capitalization rules 10
Credits against tax 19 Installment sales 9 Penalties 5, 16
Interest due Pension, profit-sharing, etc. W
D Late payment of tax 5 plans 14
Deductions 10 Look-back method 20 Personal holding company 8 What’s New 1
When to file 3
Personal holding company
Depletion 14 Interest expense 12 tax 20 Where to file 4
Depository methods of tax Interest income: Personal service corporation 8 Who must file 2
payment 4 Tax-exempt 22, 25 Preparer, tax return 3, 4
Depreciation 14 Taxable 10 Private delivery services 3 Who must sign 3
Worksheets:
Direct deposit of refund 2, 16 Schedule C 18
Disclosure statement 6 L R
Dividend income 10 LIFO recapture:
Dividends-received Tax on 20 Recapture taxes 20
deduction 17-19 Limitations on deductions 10, Reconciliation of income 24
Dues, membership and 13 Recordkeeping 6
other 15

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