1120 (2008) Instructions - Userid: _ PAGER/SGML Page 1 of...

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Department of the Treasury Internal Revenue Service 20 08 Instructions for Form 1120 U.S. Corporation Income Tax Return Photographs of missing children selected Section references are to the Internal What’s New by the Center may appear in instructions Revenue Code unless otherwise noted. on pages that would otherwise be blank. The filing address for certain Contents Page You can help bring these children home corporations whose principal business Photographs of Missing Children . ... 1 by looking at the photographs and calling office or agency is located in Georgia or Unresolved Tax Issues. ........... 1 1-800-THE-LOST (1-800-843-5678) if you Tennessee has changed. See Where To Direct Deposit of Refund. .......... 1 recognize a child. File on page 3. How To Make a Contribution To A corporation can elect to claim Reduce Debt Held by the Unresolved Tax Issues additional research and minimum tax Public . ..................... 1 credits in lieu of claiming any additional The Taxpayer Advocate Service (TAS) is How To Get Forms and first-year special depreciation allowance an independent organization within the Publications . ................. 2 for eligible qualified property. See the IRS whose employees assist taxpayers instructions for line 32g. General Instructions ............. 2 who are experiencing economic harm, For returns required to be filed after who are seeking help in resolving tax Purpose of Form . ............... 2 December 31, 2008, the minimum penalty problems that have not been resolved Who Must File . ................. 2 for failure to file a return that is over 60 through normal channels, or who believe Electronic Filing. ................ 2 days late has increased to the smaller of that an IRS system or procedure is not When To File. .................. 3 the tax due or $135. See page 4 of the working as it should. The service is free, Where To File . ................. 3 Instructions. confidential, tailored to meet your needs, For business start-up and Who Must Sign . ................ 3 and is available for businesses, as well as organizational costs paid or incurred after individuals. Paid Preparer Authorization . ....... 3 September 8, 2008, a corporation is no Assembling the Return. ........... 4 The corporation can contact the TAS longer required to attach a statement to Depository Methods of Tax as follows. its return or specifically identify the Call the TAS toll-free case intake line at Payment . ................... 4 amount deducted as organizational or 1-877-777-4778 or TTY/TDD Estimated Tax Payments . ......... 4 start-up costs for the election under 1-800-829-4059 to see if the corporation Interest and Penalties. ............ 4 sections 195(b) or 248(a) to be effective. is eligible for assistance.
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1120 (2008) Instructions - Userid: _ PAGER/SGML Page 1 of...

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