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Instructions for Form 1120-L (2003)
U.S. Life Insurance Company Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1120-L - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
Personal computer
CD-ROM
By Phone and in Person
General Instructions
Purpose of Form
Who Must File
Mutual savings banks conducting life insurance business
Foreign life insurance companies
Other insurance companies
Definitions
When To File
Who Must Sign
Paid Preparer Authorization
Other Forms and Statements That May Be Required
Consolidated Return
Statements
Assembling the Return
Accounting Methods
Change in Accounting Method
Accounting Periods
Rounding Off to Whole Dollars
Recordkeeping
Depository Method of Tax Payment
Electronic Deposit Requirement
Deposits With Form 8109
Estimated Tax Payments
Overpaid Estimated Tax
Interest and Penalties
Specific Instructions
Period Covered
Address
Employer Identification Number (EIN)
Item A(2)
Item D. Section 953 Elections
Item E. Final Return, Name Change, Address Change, or Amended Return
Life Insurance Company Taxable Income
Income
Deductions
Tax and Payments
Schedule A—Dividend Income and Dividends-Received Deduction
Schedule B—Gross Investment Income
Schedule F—Increase (Decrease) in Reserves and Company/Policyholder Share Percentage
Schedule G—Policy Acquisition Expenses
Schedule H—Small Life Insurance Company Deduction
Schedule I—Limitation on Noninsurance Losses
Schedule J Part I—Shareholders Surplus Account
Part II—Policyholders Surplus Account
Schedule K—Tax Computation
Schedule L
Part I—Total Assets
Part II—Total Assets and Total Insurance Liabilities
Schedule M—Other Information
Instructions for Form 1120-L - Notices
Paperwork Reduction Act Notice.
Index
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