Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2002 Page 19
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19Index
A
E
L
Rents (income) . . . . . . . . . 7
Accounting methods . . . . . . 4
Electronic Federal Tax
Limitations on
Repairs and
Payment System
deductions . . . . . . . . . . . 7
maintenance . . . . . . . . . 8
Accounting periods . . . . . . 5
(EFTPS) . . . . . . . . . . . . 5
Lobbying expenses . . . . . 11
Address change . . . . . . . . . 6
Employee benefit
Affiliated group . . . . . . . . 18
S
programs . . . . . . . . . . . 10
Alternative minimum
N
Salaries and wages . . . . . . 8
Employer identification
tax . . . . . . . . . . . . . . . . 16
Name change . . . . . . . . . . 6
Schedule:
number (EIN) . . . . . . . . . 6
Amended return . . . . . . . . . 6
A . . . . . . . . . . . . . . . . . 12
Net operating loss . . . . . . 11
Estimated tax:
C . . . . . . . . . . . . . . . . . 13
Assembling the return . . . . 4
Nonaccrual-experience
Overpaid . . . . . . . . . . . . 5
H . . . . . . . . . . . . . . . . . 14
method . . . . . . . . . . . . . 4
Payments . . . . . . . . . . . . 5
J . . . . . . . . . . . . . . . . . 15
Nonpatronage income . . . 14
B
L . . . . . . . . . . . . . . . . . 17
Backup withholding . . . . . 12
M-1 . . . . . . . . . . . . . . . 17
F
Bad debts . . . . . . . . . . . . . 9
O
N . . . . . . . . . . . . . . . . . 17
Final return . . . . . . . . . . . . 6
Balance sheets . . . . . . . . 17
Other deductions . . . . . . . 10
Foreign financial
Business start-up
Other income . . . . . . . . . . . 7
account . . . . . . . . . . . . 17
T
expenses . . . . . . . . . . . . 8
Foreign tax credit . . . . . . . 16
Tax Computation . . . . . . . 15
P
Forms and publications,
Tax issues, unresolved . . . . 1
C
Paid preparer
how to get . . . . . . . . . . . 1
Tax rate schedule . . . . . . 16
Capital gain net income . . . 7
authorization . . . . . . . . . 2
Tax shelter disclosure
Charitable contributions . . . 9
Passive activity
statement . . . . . . . . . . . . 4
G
limitations . . . . . . . . . . . . 8
Closely held cooperative . . . 8
Taxes and licenses . . . . . . 9
General business
Patronage dividends . . . . 15
Compensation of
credit . . . . . . . . . . . . . . 16
Travel, meals, and
officers . . . . . . . . . . . . . . 8
Penalties . . . . . . . . . . . . . . 5
entertainment . . . . . . . . 10
Golden parachute
Consolidated return . . . . . . 3
Penalty:
payments . . . . . . . . . . . . 8
Estimated tax . . . . . . . . 12
Controlled group:
Gross receipts . . . . . . . . . . 6
W
Member of . . . . . . . . . . 15
Pension, profit-sharing,
When to file . . . . . . . . . . . . 2
etc., plans . . . . . . . . . . 10
Cost of goods sold . . . . . . 12
I
Where to file . . . . . . . . . . . 2
Possessions tax credit . . . 16
Income . . . . . . . . . . . . . . . 6
Who must file . . . . . . . . . . 2
Private delivery services . . . 2
D
Initial return . . . . . . . . . . . . 6
Who must sign . . . . . . . . . . 2
Deductions . . . . . . . . . . . . 7
Interest due:
Worksheet:
Q
Depletion . . . . . . . . . . . . . 10
Late payment of tax . . . . 5
Schedule C . . . . . . . . . 13
Qualified written notice of
Depository method of tax
Interest expense . . . . . . . . 9
Worksheets:
allocation . . . . . . . . . . . 15
payment . . . . . . . . . . . . . 5
Controlled group
Interest income:
Depreciation . . . . . . . . . . 10
members, tax
Taxable . . . . . . . . . . . . . 7
Direct deposit of refund . . 12
R
computation . . . . . . . 15
Inventory:
Dividend income . . . . . . . . 7
Recapture taxes . . . . . . . 16
Written notice of
Section 263A uniform
Dividends – received
Reconciliation of income
allocation . . . . . . . . . . . 15
capitalization
deduction . . . . . . . . . . . 13
(Sch M-1) . . . . . . . . . . . 17
rules . . . . . . . . . . . 7, 12
Recordkeeping . . . . . . . . . 5
Valuation methods . . . . 12
Related party
transactions . . . . . . . . . . 8
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