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Instructions for Form 990-C (2003)
Farmers' Cooperative Association Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 990-C - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
General Instructions
Purpose of Form
Who Must File
When To File
Where To File
Who Must Sign
Paid Preparer Authorization
Other Forms and Statements That May Be Required
Forms
Statements
Assembling the Return
Accounting Methods
Accounting Periods
Rounding Off to Whole Dollars
Recordkeeping
Depository Method of Tax Payment
Depositing on time.
Deposits with Form 8109.
Estimated Tax Payments
Interest and Penalties
Specific Instructions
Period Covered
Address
Item A—Business Activity With the Largest Total Receipts
Item B—Employer Identification Number (EIN)
Item C—Consolidated Return
Item D—Type of Cooperative
Item E—Initial Return, Final Return, Name Change, Address Change, or Amended Return
Income
Deductions
Limitations on deductions
Schedule A
Cost of Goods Sold
Lines 10a through 10f
Schedule C
Dividends and Special Deductions
Schedule H
Deductions and Adjustments Under Section 1382
Schedule J
Tax Computation
Schedule L
Balance Sheets per Books
Schedule M-1
Reconciliation of Income (Loss) per Books With Income per Return
Schedule N
Other Information
Question 13
Question 14
Item 15
Question 17
Item 19
Item 20
Instructions for Form 990-C - Notices
Paperwork Reduction Act Notice.
Index
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