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Instructions for Form 1120-F (2003)
U.S. Income Tax Return of a Foreign Corporation
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1120-F - Introductory Material
Changes To Note
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
General Instructions
Purpose of Form
Who Must File
Exceptions From Filing
Special Returns for Certain Organizations
Claim for Refund or Credit
Simplified Procedure for Claiming a Refund of U.S. Tax Withheld at Source
When To File
Foreign Corporation With An Office in the U.S.
Foreign Corporation With No Office or Place of Business in the U.S.
Other Filing Requirements
Private Delivery Services
Who Must Sign
Paid Preparer Authorization
Where To File
Other Forms and Statements That May Be Required
Forms
Statements
Assembling the Return
Accounting Methods
Accounting Periods
Specified Foreign Corporations
Rounding Off to Whole Dollars
Recordkeeping
Payment of Tax Due
Depository Method of Tax Payment
Estimated Tax Payments
Interest and Penalties
Special Rules for Foreign Corporations
Source of Income Rules
Other Special Rules
Specific Instructions
Period Covered
Address
Employer Identification Number (EIN)
Initial Return, Final Return, Amended Return, Name Change, or Address Change
Computation of Tax Due or Overpayment
Line 4. Personal Holding Company Tax
Line 6b. Estimated Tax Payments
Line 6f. Credit for Tax Paid on Undistributed Capital Gains
Line 6g. Credit for Federal Tax on Fuels
Line 6i. Total Payments
Line 7. Estimated Tax Penalty
Line 10. Electronic Deposit of Refund
Section I—Income From U.S. Sources Not Effectively Connected With the Conduct of a Trade or Business in the United States
Line 9. Gross Transportation Income
Additional Information Required
Item O—Personal Service Corporation
Item P
Item R
Item S
Item T
Section II—Income Effectively Connected With the Conduct of a Trade or Business in the United States
Foreign Corporations Engaged in a U.S. Trade or Business
Foreign Corporations Not Engaged in a U.S. Trade or Business
Election To Treat Real Property Income as Effectively Connected Income
Disposition of U.S. Real Property Interest by a Foreign Corporation
Income
Deductions
Schedule A—Cost of Goods Sold
Schedule C—Dividends and Special Deductions
Schedule J—Tax Computation
Section III—Branch Profits Tax and Tax on Excess Interest
Part I—Branch Profits Tax
Part II—Tax on Excess Interest
Additional Information Required
Item X
Item Z
Schedules L, M-1, and M-2
Schedule L—Balance Sheets per Books
Schedule M-1—Reconciliation of Income (Loss) per Books With Income per Return
Instructions for Form 1120-F - Notices
Paperwork Reduction Act Notice.
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