1120S (2010) Instructions - 2010 Instructions for Form...

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Department of the Treasury Internal Revenue Service 20 10 Instructions for Form 1120S U.S. Income Tax Return for an S Corporation Section references are to the Internal Call the TAS toll-free line at Contents Page Revenue Code unless otherwise noted. 1-877-777-4778 or TTY/TDD Schedule L ................... 36 1-800-829-4059 to see if the Schedule M-1 ................. corporation is eligible for assistance. Schedule M-2 37 Photographs of Missing Call or write the corporation’s local Principal Business Activity Children. .................... 1 taxpayer advocate, whose phone Codes. 40 Unresolved Tax Issues. .......... number and address are listed in the Index. ...................... 43 Direct Deposit of Refund. ......... local telephone directory and in Pub. How To Get Forms and 1546, Taxpayer Advocate Service – Publications. What’s New Your Voice at the IRS. General Instructions ............ 2 File Form 911, Request for Taxpayer 1.Special rule for 2010 start-up Purpose of Form. ............... Advocate Service Assistance (And costs. For tax years beginning in 2010, Who Must File. Application for Taxpayer Assistance a corporation can elect to deduct up to Termination of Election. Order), or ask an IRS employee to $10,000 of start-up costs. See section Electronic Filing. ................ complete it on the corporation’s behalf. 195(b)(3). Also see Business start-up When To File. and organizational costs on page 14. For more information, go to www.irs. Where To File. 3 2.The following credits are new for gov/advocate . Who Must Sign. 2010. For details, see the various credit Paid Preparer Authorization. ....... forms and instructions. Direct Deposit of Refund Assembling the Return. New hire retention credit (Form To request a direct deposit of the Tax Payments. 4 5884-B). corporation’s income tax refund into an Electronic Deposit Credit for small employer health account at a U.S. bank or other Requirement. insurance premiums (Form 8941). financial institution, attach Form 8050, Estimated Tax Payments. Qualifying therapeutic discovery Direct Deposit of Corporate Tax Interest and Penalties. ........... project credit (Form 3468). Refund. See the instructions for line 27 Accounting Methods. 5 on page 19. For the latest information, see www. Accounting Period. .............. irs.gov/formspubs Rounding Off to Whole Dollars. ....5 How To Get Forms Recordkeeping. Photographs of and Publications Amended Return. Other Forms and Statements Missing Children Internet. You can access the IRS That May Be Required. 6 website 24 hours a day, 7 days a week, The Internal Revenue Service is a Passive Activity Limitations. at IRS.gov to: proud partner with the National Center Extraterritorial Income Download forms, instructions, and for Missing and Exploited Children. Exclusion. .................. 11 publications; Photographs of missing children Order IRS products online; Specific Instructions selected by the Center may appear in Research your tax questions online; Period Covered. these instructions on pages that would Search publications online by topic or Name and Address. otherwise be blank. You can help bring keyword; these children home by looking at the Business Code. View Internal Revenue Bulletins photographs and calling Schedule M-3 Information. (IRBs) published in recent years; and
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This note was uploaded on 10/04/2011 for the course ACCOUNTING AC 430 taught by Professor Johndavis during the Spring '09 term at Kaplan University.

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1120S (2010) Instructions - 2010 Instructions for Form...

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