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Instructions for Form 1120-FSC (2003)
U.S. Income Tax Return of a Foreign Sales Corporation
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1120-FSC - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
General Instructions
Purpose of Form
FSC Repeal and Extraterritorial Income Exclusion
Transition Rules
Election To Be Treated as a Domestic Corporation
FSC Election
Termination of Inactive FSCs
Additional Information
FSC Rules
Definition of a Foreign Sales Corporation (FSC)
Tax Treatment of a FSC
Foreign Trading Gross Receipts
Section 925(c) Rule
Who Must File
When To File
Where To File
Who Must Sign
Paid Preparer Authorization
Other Forms, Schedules, and Statements That May Be Required
Assembling the Return
Accounting Methods
Nonaccrual experience method.
Accounting Periods
Rounding Off To Whole Dollars
Recordkeeping
Payment of Tax Due
Electronic Deposit Requirement
Deposits With Form 8109
Estimated Tax Payments
Interest and Penalties
Specific Instructions
FSC Information
Tax and Payments
Schedule A
Additional Information
Schedule B
Part I
Part II
Schedule E
Schedule F
Part I
Part II
Instructions for Dividends and Dividends-Received Deduction Worksheet
Schedule G
Limitations on Deductions
Schedule J
Lines 1 and 2
Line 3
Line 4
Line 6
Line 8
Line 9
Schedule L
Schedule M-1
Reconciliation of Income (Loss) per Books With Income per Return
Instructions for Form 1120-FSC - Notices
Paperwork Reduction Act Notice.
Instructions for Form 1120-FSC - Additional Material
Forms 1120-FSC
Principal Business Activity Codes
Wholesale Trade
Information
Rental and Leasing
Professional Services
Index
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