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Instructions for Forms 1120 and 1120-A (2003)
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Forms 1120 and 1120-A - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
Direct Deposit of Refund
How To Make a Contribution To Reduce the Public Debt
How To Get Forms and Publications
General Instructions
Purpose of Form
Who Must File
Who May File Form 1120-A
Special Returns for Certain Organizations
Ownership Interest in a FASIT
Electronic Filing
When To File
Who Must Sign
Paid Preparer Authorization
Other Forms and Statements That May Be Required
Forms
Statements
Amended Return
Assembling the Return
Accounting Methods
Nonaccrual experience method.
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
Subchapter T Cooperative
Period Covered
Name
Address
Item A
Consolidated Return (Form 1120 Only)
Personal Holding Company (Form 1120 Only)
Personal Service Corporation
Item B Employer Identification Number (EIN)
Item D Total Assets
Item E Initial Return, Final Return, Name Change, or Address Change
Income
Line 1
Line 2
Line 4
Line 5
Line 6
Line 8
Line 9
Line 10
Deductions
Limitations on Deductions
Line 12
Line 13
Line 14
Line 15
Line 16
Line 17
Line 18
Line 19
Line 20
Line 22 (Form 1120 Only)
Line 24 (Form 1120 Only)
Line 25 (Form 1120 Only)
Line 26, Form 1120 (Line 22, Form 1120-A)
Line 28, Form 1120 (Line 24, Form 1120-A)
Line 29a, Form 1120 (Line 25a, Form 1120-A)
Line 29b, Form 1120 (Line 25b, Form 1120-A)
Line 30, Form 1120 (Line 26, Form 1120-A)
Line 32b, Form 1120 (Line 28b, Form 1120-A)
Line 32f, Form 1120 (Line 28f, Form 1120-A)
Line 32g, Form 1120 (Line 28g, Form 1120-A)
Line 32h, Form 1120 (Line 28h, Form 1120-A)
Line 33, Form 1120 (Line 29, Form 1120-A)
Line 36, Form 1120 (Line 32, Form 1120-A)
Schedule A, Form 1120 (Worksheet, Form 1120-A)
Cost of Goods Sold
Line 1
Line 4
Line 5
Line 7
Lines 9a Through 9f (Schedule A)
Schedule C (Form 1120 Only)
Line 1, Column (a)
Line 2, Column (a)
Line 3, Column (a)
Line 3, Columns (b) and (c)
Line 4, Column (a)
Line 5, Column (a)
Line 6, Column (a)
Line 7, Column (a)
Line 8, Column (a)
Line 9, Column (c)
Line 10, Columns (a) and (c)
Line 11, Column (a)
Line 12, Columns (a) and (c)
Line 13, Column (a)
Line 14, Column (a)
Line 15, Column (a)
Line 16, Column (a)
Line 17, Column (a)
Line 18, Column (c)
Schedule J, Form 1120 (Part I, Form 1120-A)
Lines 1 and 2 (Form 1120 Only)
Line 3, Form 1120 (Line 1, Form 1120-A)
Line 4 (Form 1120 Only)
Line 6a (Form 1120 Only)
Line 6b (Form 1120 Only)
Line 6c (Form 1120 Only)
Line 6d, Form 1120 (Line 2a, Form 1120-A)
Line 6e, Form 1120 (Line 2b, Form 1120-A)
Line 6f (Form 1120 Only)
Line 9 (Form 1120 Only)
Line 10, Form 1120 (Line 5, Form 1120-A)
Line 11 (Form 1120 Only)
Schedule K, Form 1120 (Part II, Form 1120-A)
Question 4 (Form 1120 Only)
Question 6 (Form 1120-A Only)
Question 7 (Form 1120 Only)
Item 9, Form 1120 (Item 3, Form 1120-A)
Item 11 (Form 1120 Only)
Item 12 (Form 1120 Only)
Schedule L, Form 1120 (Part III, Form 1120-A)
Line 5
Line 26, Form 1120 (Line 21, Form 1120-A)
Schedule M-1, Form 1120 (Part IV, Form 1120-A)
Line 5c, Form 1120 (Line 5, Form 1120-A)
Line 7, Form 1120 (Line 6, Form 1120-A)
Instructions for Forms 1120 and 1120-A - Notices
Paperwork Reduction Act Notice.
Instructions for Forms 1120 and 1120-A - Additional Material
Forms 1120 and 1120-A
Codes for Principal Business Activity
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Information
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