Disaster Relief (optional) ISP Number (optional) Originator EFIN (mandatory) EFIN entered in Administration/Enterprise Manager EFIN entered in Setup/Entities/e- file EFIN used Originator Type (mandatory) Large Taxpayer Online Filer ERO Signature Option (mandatory) PIN Number Binary Attachment 8453 Signature Document Originator Practitioner PIN - PIN PIN Entered By: Taxpayer ERO Officer - Taxpayer PIN Filer - In Care of Name (optional) Officer - Phone (optional) Officer - Foreign Phone (optional) Officer - Email Address (optional) Preparer - Email Address (optional) Section 501(d) Applies Filed Under Rev Proc 2006- 46 Filed Pursuant to Section 301.9100- 2 The PIN Number alternative is only valid when the Originator Type is ERO. The following items are mandatory when Signature Option - PIN Number (above) is selected: G9.00.01 USIFEP01 Information for e- file ·¸ ·¸ ·¸ ·¸ ·¸ ·¸ ·¸ ·¸ ·¸ ·¸ There are no account mappings on this page
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Transcript
Disaster Relief (optional)
ISP Number (optional)
Originator EFIN (mandatory)EFIN entered in Administration/Enterprise ManagerEFIN entered in Setup/Entities/e- fileEFIN used
Originator Type (mandatory)Large TaxpayerOnline FilerERO
The PIN Number alternative is only valid when the Originator Type is ERO.
The following items are mandatory when Signature Option - PIN Number (above) is selected:
G9.00.01 USIFEP01
Information for e- file
·¸·¸·¸
·¸·¸
·¸·¸
·¸
·¸
·¸
There are no account mappings on this page
IdentifyingName shown on return: Number
(Please refer to Tax Year 200X Directions for Corporations Required to e- file at www.irs.gov for directions ondetermining qualification to use this alternative.)
Complete the following fields when you qualify and choose to submit a Summary Form 8824:
Line 23 - Summary TotalLine 25 - Summary Total
Complete the following fields when you qualify and choose to submit a Summary Form T:
Part I, Line 4a - Summary Total Part III, Line 4a - Summary TotalPart I, Line 4b - Summary Total Part III, Line 4b - Summary TotalPart I, Line 4c - Summary Total Part III, Line 4c - Summary TotalPart I, Line 5a - Summary Total Part III, Line 5a - Summary TotalPart I, Line 6 - Summary Total Part III, Line 7a - Summary TotalPart I, Line 7 - Summary Total Part III, Line 7b - Summary TotalPart I, Line 8 - Total Part III, Line 7c - Summary TotalPart I, Line 9a - Summary Total Part III, Line 7d - Summary TotalPart I, Line 9b - Summary Total Part III, Line 7e - Summary TotalPart I, Line 9c - Summary Total Part III, Line 7f - Summary TotalPart I, Line 9d - Summary Total Part III, Line 7g - Summary TotalPart I, Line 9e - Summary Total Part III, Line 7h - Summary TotalPart I, Line 9f - Summary Total Part III, Line 7i - Summary TotalPart I, Line 9g - Summary Total Part III, Line 8 - TotalPart II, Line 2(b) - Summary Total Part IV, Line 2 # of Acres - Summary TotalPart II, Line 4b(b) - Summary Total Part IV, Line 2 Total Exp - Summary TotalPart II, Line 4c(b) - Summary Total Part IV, Line 3 # of Acres - Summary TotalPart II, Line 5(b) - Summary Total Part IV, Line 3 Total Exp - Summary TotalPart II, Line 6(b) - Summary Total Part IV, Line 4a - Summary TotalPart II, Line 7(b) - Total Part IV, Line 4b - Summary TotalPart II, Line 8(b) - Total Part V, Line 2 Acres - Summary TotalPart II, Line 9(a) - Summary Total Part V, Line 2 Total Cost - Summary TotalPart II, Line 10(b) - Total Part V, Line 3 Acres - Summary TotalPart II, Line 11(a) - Summary Total Part V, Line 3 Total Cost - Summary TotalPart II, Line 12(b) - Total Part V, Line 4 Acres - Summary TotalPart II, Line 13(a) - Summary Total Part V, Line 4 Total Cost - Summary TotalPart II, Line 14(b) - Summary Total Part V, Line 5 Acres - Summary TotalPart II, Line 15a(a) - Total Part V, Line 5 Total Cost - Summary TotalPart II, Line 15b(b) - Total Part V, Line 6 Acres - Summary TotalPart II, Line 16(b) - Total Part V, Line 6 Total Cost - Summary TotalPart II, Line 17 - Summary Total
Forms Allowed in Summary Only with Details Available Upon Request
Form 8824
Form T
USSUMP01G9.00.01
Summary Form Information forCorporations Required to Efile
There are no account mappings on this page
OM B No. 1545- 0123
FormD epartment of th e TreasuryInternal Revenue Service
Name, Number, st reet , and room or suite no. If a P.O. box, see inst ruct ions.City or tow n, state, and ZIP codeConsolidated return
(at tach Form 851)L if e/ nonlif e consoli- D ate incorporateddated returnPersonal h old ing co.(at tach Sch . PH )Personal service corp. Total assets (see inst ruct ions)(see inst ruct ions)Sch edule M - 3 at tach ed
Ch eck if : Init ial return Final return Name ch ange Address ch ange
Gross receipts or sales Less returns and allow ances
( Seeinstructionsforli
mitationsondeductions.)
Form 4136Cred its: Form 2439
Under penalt ies of perjury, I declare th at I h ave examined th is return, includ ing accompanying sch edules and statements, and to th e best of my know ledge andbelief , it is t rue, correct , and complete. D eclarat ion of preparer (oth er th an taxpayer) is based on all inf ormat ion of w h ich preparer h as any know ledge.
M ay th e IRS d iscuss th is returnw ith th e preparer sh ow n below(see inst ruct ions)?Signature of of f icer Tit leD ate
D ate Preparer's SSN or PTINPreparer's Ch eck ifsignature self - employed
Firm's name (or EINyours if self - employed),
Ph one no.address, and ZIP code
Form (2009)
$
BalCost of goods sold (Schedule A, line 8)Gross profit. Subtract line 2 from line 1cDividends (Schedule C, line 19)InterestGross rentsGross royaltiesCapital gain net income (attach Schedule D (Form 1120))Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)Other income (see instructions - attach schedule)
Add lines 3 through 10Compensation of officers (Schedule E, line 4)Salaries and wages (less employment credits)Repairs and maintenanceBad debtsRentsTaxes and licensesInterestCharitable contributionsDepreciation from Form 4562 not claimed on Schedule A or elsewhere on return (attach Form 4562)DepletionAdvertisingPension, profit- sharing, etc., plansEmployee benefit programsDomestic production activities deduction (attach Form 8903)Other deductions (attach schedule)
Add lines 12 through 26Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11
Net operating loss deduction (see instructions)Special deductions (Schedule C, line 20)
Subtract line 29c from line 28 (see instructions)(Schedule J, line 10)
2008 overpayment credited to 20092009 estimated tax payments
( )2009 refund applied for on Form 4466Tax deposited with Form 7004
Refundable credits from Form 3800, line 19c, and Form 8827, line 8cEstimated tax penalty (see instructions). Check if Form 2220 is attached
If line 32h is smaller than the total of lines 31 and 33, enter amount owedIf line 32h is larger than the total of lines 31 and 33, enter amount overpaid
Enter amount from line 35 you want:
For calendar year 2009 or tax year beginning , , ending , 20See separate instructions.
B Employer identification numberA Check if: Use1aIRS
b Clabel.Other-2wise,
3 Dprint ortype.
4(1) (2) (3) (4)E
1c1a b c223344I
n 55c
66om 77e
889910101111 Total income.121213131414151516161717D
a 3131 Total taxx,32a32aRe a b 32bf nu d c 32c d Bal 32dn
d P e 32ea ab y (2) 32ff (1)l me e g 32g 32hnC t 3333r se 3434 Amount owed.di 3535 Overpayment.ts, 3636 Credited to 2010 estimated tax Refunded
Yes No
PaidPreparer'sUse Only
1120For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. F9.00.01ERF US1120P1
SignHere
U.S. Corporation Income Tax Return£
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601 less 6012 6012
605, 606607608
610 -610110D,F,Z
612613614615616
617 less 6175080618
622623624625626QPA
626 -626QPA+610110D,F,Z
6290
632063216322
Backup Withholding6326
632363240 63241,63245
6325 (Override)
PageForm 1120 (2009)
(Specif y meth od used and at tach explanat ion.)
D ividends % Special deduct ionsreceived
D ividends f rom less- th an- 20%- ow ned domest ic corporat ions (oth er th an deb t - f inanced stock)
D ividends f rom 20%- or- more- ow ned domest ic corporat ions (oth er th an deb t - f inanced stock)see
inst ruct ions
Percent of corporat ion Name of of f icer Social securit y number Percent of stock ow ned Amount of compensat ion
t ime devoted to Common Pref erredbusiness
Form (2009)
(see instructions)Inventory at beginning of yearPurchasesCost of laborAdditional section 263A costs (attach schedule)Other costs (attach schedule)
Add lines 1 through 5Inventory at end of year
Subtract line 7 from line 6. Enter here and on page 1, line 2Check all methods used for valuing closing inventory:(i) Cost Other(ii) Lower of cost or market (iii)Check if there was a writedown of subnormal goodsCheck if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970)If the LIFO inventory method was used for this tax year, enter percentage (or amounts) of closinginventory computed under LIFOIf property is produced or acquired for resale, do the rules of section 263A apply to the corporation? Yes NoWas there any change in determining quantities, cost, or valuations between opening and closing inventory? If "Yes,"attach explanation Yes No
(see instructions)x
7080
Dividends on debt- financed stock of domestic and foreign corporationsDividends on certain preferred stock of less- than- 20%- owned public utilities 42
48Dividends on certain preferred stock of 20%- or- more- owned public utilitiesDividends from less- than- 20%- owned foreign corporations and certain FSCs 70Dividends from 20%- or- more- owned foreign corporations and certain FSCs 80Dividends from wholly owned foreign subsidiaries 100
Add lines 1 through 8. See instructions for limitationDividends from domestic corporations received by a small business investmentcompany operating under the Small Business Investment Act of 1958 100Dividends from affiliated group members 100Dividends from certain FSCs 100Dividends from foreign corporations not included on lines 3, 6, 7, 8, 11, or 12Income from controlled foreign corporations under subpart F (attach Form(s) 5471)Foreign dividend gross- upIC- DISC and former DISC dividends not included on lines 1, 2, or 3Other dividendsDeduction for dividends paid on certain preferred stock of public utilities
Add lines 1 through 17. Enter here and on page 1, line 4Add lines 9, 10, 11, 12, and 18. Enter here and on page 1, line 29b
(see instructions for page 1, line 12)Complete Schedule E only if total receipts (line 1a plus lines 4 through 10 on page 1) are $500,000 or more.
Total compensation of officersCompensation of officers claimed on Schedule A and elsewhere on returnSubtract line 3 from line 2. Enter the result here and on page 1, line 12
* See Above6041051,6041151,6041RT16041040,6041140,6041RT26042051,6042151,6042RT16042050,6042150,6042RT26043090,6043190,6043RT1
6047050,6047RT16047090,6047092,6047190,6047RT2
604305060446045604660486049
** See Below
6293
** 6294051,6295051,6294090,6295090
PageForm 1120 (2009)
Ow n d irect ly 20% or more, or ow n, d irect ly or ind irect ly, 50% or more of th e total vot ing pow er of all classes of stock ent it led to vote of any
f oreign or domest ic corporat ion not included on Af f iliat ions Sch edule? For rules of const ruct ive ow nersh ip, see inst ruct ions
Form (2009)
(see instructions)Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120))Income tax. Check if a qualified personal service corporation (see instructions)Alternative minimum tax (attach Form 4626)Add lines 2 and 3Foreign tax credit (attach Form 1118)Credit from Form 8834, line 29General business credit (attach Form 3800)Credit for prior year minimum tax (attach Form 8827)Bond credits from Form 8912
Add lines 5a through 5eSubtract line 6 from line 4Personal holding company tax (attach Schedule PH (Form 1120))Other taxes. Check if from: Form 4255 Form 8611 Form 8697
Form 8866 Form 8902 Other (attach schedule)Add lines 7 through 9. Enter here and on page 1, line 31
(see instructions)Check accounting method: Cash Accrual Other (specify)See the instructions and enter the:Business activity code no.Business activityProduct or serviceIs the corporation a subsidiary in an affiliated group or a parent- subsidiary controlled group?If "Yes", enter name and EIN of the parent corporation
At the end of the tax year:Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax- exemptorganization own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of thecorporation's stock entitled to vote? If "Yes," complete Part I of Schedule G (Form 1120) (attach Schedule G)Did any individual or estate own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of allclasses of the corporation's stock entitled to vote? If "Yes", complete Part II of Schedule G (Form 1120) (attach Schedule G)At the end of the tax year, did the corporation:
If "Yes," complete (i) through (iv).Employer PercentageCountry ofName of Corporation Identification Number Owned in VotingIncorporation(if any) Stock
3
12 23 34 4
5a5a5bb5cc5dd5ee
6 Total credits. 67 78 89
910 Total tax. 10
No1 Yesa b c2abc
3
4a
b
5 Yes Noa
Form 851,
(ii) (iv)(iii)(i)
1120
US1120P3F9.00.01
Schedule J Tax Computation
Other InformationSchedule K
£·¸£·¸
·¸ ·¸ ·¸·¸ ·¸ ·¸
·¸ ·¸ ·¸ £
£££
£
6537030
654
* See below
* 6533050,6533100,6533110,6592205,6592005,6537102,6537103,6537104,6537105** 6537107,6537108,6537109 ** See left
Form 1120 (2009) Page
For rules of const ruct ive ow ner-sh ip, see inst ruct ions
M aximum PercentageOw ned in Prof it ,Loss, or Capital
Form (2009)
ContinuedOwn directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in any foreign or domestic part-nership (including an entity treated as a partnership) or in the beneficial interest of a trust?If "Yes," complete (i) through (iv).
Employer Country ofIdentification NumberName of Entity Organization(if any)
During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) inexcess of the corporation's current and accumulated earnings and profits? (See sections 301 and 316.)If "Yes," file Corporate Report of Nondividend Distributions.If this is a consolidated return, answer here for the parent corporation and on Form 851 for each subsidiary.At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of the total voting powerof all classes of the corporation's stock entitled to vote or the total value of all classes of the corporation's stock?For rules of attribution, see section 318. If "Yes," enter:
Percentage owned and Owner's countryThe corporation may have to file Information Return of a 25% Foreign- Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter the number of Forms 5472 attachedCheck this box if the corporation issued publicly offered debt instruments with original issue discountIf checked, the corporation may have to file Information Return for Publicly Offered Original Issue Discount Instruments.Enter the amount of tax- exempt interest received or accrued during the tax year $Enter the number of shareholders at the end of the tax year (if 100 or fewer)If the corporation has an NOL for the tax year and is electing to forego the carryback period, check hereIf the corporation is filing a consolidated return, the statement required by Regulations section 1.1502- 21(b)(3) must beattached or the election will not be valid.Enter the available NOL carryover from prior tax years (do not reduce it by any deduction on line 29a.) $Are the corporation's total receipts (line 1a plus lines 4 through 10 on page 1) for the tax year its total assets at the endof the tax year less than $250,000?If "Yes," the corporation is not required to complete Schedules L, M- 1, and M- 2 on page 5. Instead, enter the total amount ofcash distributions and the book value of property distributions (other than cash) made during the tax year. $
4
b
(iv)(ii) (iii)(i)
6
Form 5452,
(a)7(b)
(i) (ii)(c) Form 5472,
8Form 8281,
91011
12and13
1120
F9.00.01 US1120P4
Schedule K
£ £
££ ·¸
££
£ ·¸
£
£
There are no account mappings on this page
PageForm 1120 (2009)
M ortgages, notes, bonds payab le in less th an 1 year
M ortgages, notes, bonds payab le in 1 year or more
Ad justments to sh areh olders' equity (at tach sch edule)
Tax- exempt interest
Income (page 1, line 28) - line 6 less line 9
Oth er decreases (itemize):
Form (2009)
Beginning of tax year End of tax year
CashTrade notes and accounts receivable
( ) ( )Less allowance for bad debtsInventoriesU.S. government obligationsTax- exempt securities (see instructions)Other current assets (attach schedule)Loans to shareholdersMortgage and real estate loansOther investments (attach schedule)Buildings and other depreciable assets
Other current liabilities (attach schedule)Loans from shareholders
Other liabilities (attach schedule)Capital stock: Preferred stock
Common stockAdditional paid- in capital
Retained earnings - Unappropriated
( ) ( )Less cost of treasury stockTotal liabilities and shareholders' equity
Schedule M- 3 required instead of Schedule M- 1 if total assets are $10 million or more - see instructions
Net income (loss) per books Income recorded on books this year notFederal income tax per books included on this return (itemize):
$Excess of capital losses over capital gainsIncome subject to tax not recorded on booksthis year (itemize):
Deductions on this return not chargedExpenses recorded on books this year not against book income this year (itemize):deducted on this return (itemize): Depreciation $Depreciation Charitable contributions $$Charitable contributions $Travel & entertainment $
Add lines 7 and 8Add lines 1 through 5
Balance at beginning of year Distributions: CashNet income (loss) per books StockOther increases (itemize): Property
Add lines 5 and 6Balance at end of year (line 4 less line 7)Add lines 1, 2, and 3
5
(a) (b) (c) (d)Assets12ab
3456789
10ab
11ab
1213a
b1415
Liabilities and Shareholders' Equity16171819202122 a
b232425262728
Note:
1 7234
85
aa bbc
96 10
51 a2 b3 c
67
4 81120
F9.00.02 US1120P5
Schedule L Balance Sheets per Books
Reconciliation of Income (Loss) per Books With Income per ReturnSchedule M- 1
Schedule M- 2 Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L)
100120129
140150160180185190195
209220230231
240251252
260
100120129
140150160180185190195
209220230231
240251252
260
310315320330360370
391392
393394
3951,3952,3953,3955,3956,3957,39583959396
310315320330360370
391392
393394
3951,3952,3953,3955,3956,3957,39583959396
601 Thru 626 less 6350090,6360090M line 2M line 3
M line 4
M line 5aM line 5bM line 5c
M line 5
M line 7a
M line 7
M line 8aM line 8b
M line 8
39513952
3953
3955395639573958
D epartment of th e TreasuryInternal Revenue Service
OMB No. 1545- 0123
Name of corporation (common parent, if consolidated return)
(3) Mixed 1120/L/PC group (4) Dormant subsidiaries schedule attached
(see instructions)
Did the corporation file SEC Form 10- K for its income statement period ending with or within this tax year?Skip lines 1b and 1c and complete lines 2a through 11 with respect to that SEC Form 10- K.Go to line 1b. See instructions if multiple non- tax- basis income statements are prepared.
Did the corporation prepare a certified audited non- tax- basis income statement for that period?Skip line 1c and complete lines 2a through 11 with respect to that income statement.Go to line 1c.
Did the corporation prepare a non- tax- basis income statement for that period?Complete lines 2a through 11 with respect to that income statement.Skip lines 2a through 3c and enter the corporation's net income (loss) per its books and records on line 4a.
Enter the income statement period: Beginning EndingHas the corporation's income statement been restated for the income statement period on line 2a?
(If "Yes," attach an explanation and the amount of each item restated.)
Has the corporation's income statement been restated for any of the five income statement periods preceding the period on line 2a?(If "Yes," attach an explanation and the amount of each item restated.)
Is any of the corporation's voting common stock publicly traded?
If "No," go to line 4a.Enter the symbol of the corporation's primary U.S. publicly traded voting common stockEnter the nine- digit CUSIP number of the corporation's primary publicly traded votingcommon stockWorldwide consolidated net income (loss) from income statement source identified in Part I, line 1Indicate accounting standard used for line 4a (see instructions):(1) GAAP (2) IFRS (3) Statutory (4) Tax- basis (5) Other (specify)Net income from nonincludible foreign entities (attach schedule) ( )Net loss from nonincludible foreign entities (attach schedule and enter as a positive amount)Net income from nonincludible U.S. entities (attach schedule) ( )Net loss from nonincludible U.S. entities (attach schedule and enter as a positive amount)Net income (loss) of other includible foreign disregarded entities (attach schedule)Net income (loss) of other includible U.S. disregarded entities (attach schedule)Net income (loss) of other includible entities (attach schedule)Adjustment to eliminations of transactions between includible entities and nonincludible entities(attach schedule)Adjustment to reconcile income statement period to tax year (attach schedule)Intercompany dividend adjustments to reconcile to line 11 (attach schedule)Other statutory accounting adjustments to reconcile to line 11 (attach schedule)Other adjustments to reconcile to amount on line 11 (attach schedule)
Combine lines 4 through 10Part I, line 11, must equal the amount on Part II, line 30, column (a), and Schedule M- 2, line 2.
Enter the total amount (not just the corporation's share) of the assets and liabilities of all entities included or removed on the following lines.
Total Assets Total LiabilitiesIncluded on Part I, line 4Removed on Part I, line 5Removed on Part I, line 6Included on Part I, line 7
(Form 1120)
Attach to Form 1120 or 1120- C.See separate instructions.
Employer identification number
1aYes.No.
bYes.No.
cYes.No.
2ab
Yes.No.
cYes.No.
3aYes.No.
b
c
4a 4ab
5a 5ab 5b
6a 6ab 6b
7a 7ab 7bc 7c
88
9 910a 10a
b 10bc 10c
11 Net income (loss) per income statement of includible corporations. 11Note.
12
abcd
Schedule M- 3 (Form 1120) 2009For Paperwork Reduction Act Notice, see the Instructions for Form 1120.ERF F9.00.01 US20M3P1
SCHEDULE M- 3
Part I Financial Information and Net Income (Loss) Reconciliation
Net Income (Loss) Reconciliation for CorporationsWith Total Assets of $10 Million or More
Ch eck applicab le box(es): Consolidated group Parent corp Consolidated eliminat ions Subsid iary corp M ixed 1120/ L / PC group
Ch eck if a sub- consolidated : 1120 group 1120 eliminat ions
Oth er gain/ loss on d isposit ion of assets oth er th an inventory
Oth er income (loss) items w ith d if f erences (at tach sch edule)
PageSchedule M- 3 (Form 1120) 2009Name of corporation (common parent, if consolidated return)
Name of subsidiary (if consolidated return)
(see instructions)
Income (Loss) per Temporary Permanent Income (Loss) perDifference Difference Tax Return(Attach schedules for lines 1 through 11) Income Statement
Income (loss) from equity method foreign corporationsGross foreign dividends not previously taxedSubpart F, QEF, and similar income inclusionsSection 78 gross- upGross foreign distributions previously taxedIncome (loss) from equity method U.S. corporationsU.S. dividends not eliminated in tax consolidationMinority interest for includible corporationsIncome (loss) from U.S. partnershipsIncome (loss) from foreign partnershipsIncome (loss) from other pass- through entitiesItems relating to reportable transactions(attach details)Interest income (attach Form 8916- A)Total accrual to cash adjustmentHedging transactionsMark- to- market income (loss)Cost of goods sold (attach Form 8916- A) ( ) ( )Sale versus lease (for sellers and/or lessors)Section 481(a) adjustmentsUnearned/deferred revenueIncome recognition from long- term contractsOriginal issue discount and other imputed interestIncome statement gain/loss on sale, exchange,abandonment, worthlessness, or other disposition ofassets other than inventory and pass- through entitiesGross capital gains from Schedule D, excludingamounts from pass- through entitiesGross capital losses from Schedule D, excludingamounts from pass- through entities, abandonmentlosses, and worthless stock lossesNet gain/loss reported on Form 4797, line 17,excluding amounts from pass- through entities,abandonment losses, and worthless stock lossesAbandonment lossesWorthless stock losses (attach details)
Capital loss limitation and carryforward used
Combine lines 1 through 25(from Part III, line 36)
Other items with no differencesMixed groups, see instructions. All others, combinelines 26 through 28PC insurance subgroup reconciliation totalsLife insurance subgroup reconciliation totals
Combine lines 29a through 29cLine 30, column (a), must equal the amount on Part I, line 11, and column (d) must equal Form 1120, page 1, line 28.
Employer identification number
(1) (2) (3) (4) (5)(6) (7)
Employer identification number
(a) (b) (c) (d)
123456789
101112
1314151617181920212223a
b
c
d
efg
242526 Total income (loss) items.27 Total expense/deduction items2829a
bc
30 Reconciliation totals.Note.
F9.00.01 Schedule M- 3 (Form 1120) 2009US20M3P2
2
Part II Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations WithTaxable Income per Return
Income (Loss) Items
·¸ ·¸ ·¸ ·¸ ·¸·¸ ·¸
Book Amount MT Adj Type MP Adj Type6107085 6107085 6107085(1) See attached (1) See attached (1) See attached
(2) See attached (2) See attached6046 -6046RT 6046 -6046RT
6044090P 6044090P 6044090P6107084 6107084 6107084(3) See attached (3) See attached (3) See attached61092 61092 61092610017D,6090002D (4) See attached (4) See attached610017F,6090002F (5) See attached (5) See attached
610017Z,6107040,6090002Z (6) See attached (6) See attached
(7) See attached (7) See attached (7) See attached
6107104 6107104 6107104Cols a to c: 6107106,6025601,609002H,6106100I,-6260859I6107108,6025603 6107108,6025603 6107108,6025603
Ch eck applicab le box(es): Consolidated group Parent corp Consolidated eliminat ions Subsid iary corp M ixed 1120/ L / PC group
Ch eck if a sub- consolidated : 1120 group 1120 eliminat ions
Schedule M- 3 (Form 1120) 2009 PageName of corporation (common parent, if consolidated return)
Name of subsidiary (if consolidated return)
(see instructions)
Permanent Deduction perExpense per TemporaryDifference Tax ReturnIncome Statement Difference
U.S. current income tax expenseU.S. deferred income tax expenseState and local current income tax expenseState and local deferred income tax expenseForeign current income tax expense (other thanforeign withholding taxes)Foreign deferred income tax expenseForeign withholding taxesInterest expense (attach Form 8916- A)Stock option expenseOther equity- based compensationMeals and entertainmentFines and penaltiesJudgments, damages, awards, and similar costsParachute paymentsCompensation with section 162(m) limitationPension and profit- sharingOther post- retirement benefitsDeferred compensationCharitable contribution of cash and tangiblepropertyCharitable contribution of intangible propertyCharitable contribution limitation/carryforwardDomestic production activities deductionCurrent year acquisition or reorganizationinvestment banking feesCurrent year acquisition or reorganization legal andaccounting feesCurrent year acquisition/reorganization other costsAmortization/impairment of goodwillAmortization of acquisition, reorganization, andstart- up costsOther amortization or impairment write- offsSection 198 environmental remediation costsDepletionDepreciationBad debt expenseCorporate owned life insurance premiumsPurchase versus lease (for purchasers and/orlessees)Other expense/deduction items with differences(attach schedule)
Combine lines 1through 35. Enter here and on Part II, line 27,reporting positive amounts as negativeand negative amounts as positive
Employer identification number
(1) (2) (3) (4) (5)(6) (7)
Employer identification number
(a) (b) (c) (d)
12345
6789
10111213141516171819
20212223
24
252627
28293031323334
35
36 Total expense/deduction items.
Schedule M- 3 (Form 1120) 2009F9.00.01 US20M3P3
3
Part III Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations WithTaxable Income per Return- Expense/Deduction Items
Expense/Deduction Items
·¸ ·¸ ·¸ ·¸ ·¸·¸ ·¸
Book Amount MT Adj Type MP Adj Type6170094,6170095I 6170094,6170095I 6170094,6170095I6170093 6170093 6170093Cols a to c: 6172094, 6173094Cols a to c: 6172093, 6173095
Cols a to c: 6120070,6120072,6130070,61300726120080,6130080 6120080,6130080 6120080,6130080Cols a to c: 6260038,6260040,6260843I6260205 6260205 62602056260495 6260495 62604956130092 6130092 61300926120094,6130094 6120094,6130094 6120094,6130094Cols a to c: 6241,6242,6243,6244,6245 -(b & c: 624501D,624501F,624501Z)6250095 6250095 62500956120095,6130085 6120095,6130085 6120095,613008561900,61902,-61902RT (15)See attached (15)See attached61901,-61901RT (16)See attached (16)See attached
5252010626QPA 626QPA
6260640 6260640 6260640
6260645 6260645 62606456260650 6260650 6260650Cols a to c: 6260280, 6268051, 6268091
6268052,6268092 6268052,6268092 6268052,6268092Cols a to c: 6260270, 6260700I, 6268030, 6268050, 6268 090, 62681206260098 6260098 6260098622 -62200RT Cols b to c: 622,-62200RT,-622009D,-622009F,-622009Cols a to c: 620 less (621,62000RT,620101D,620101F,620101Z)615 -61500RT 615 -61500RT 615 -61500RT6260225 6260225 6260225
(1) Part II (2) Part II (3) Part II (4) Part II (5) Part II Line 2 Line 3 Line 7 Line 9 Line 10Cols (a) to (c) Cols (b) to (c) Cols (a) to (c) Cols (b) to (c) Cols (b) to (c)
(6) Part II (7) Part II (8) Part II (9) Part II (10) Part II Line 11 Line 12 Line 23(b) Line 23(c) Line 23(d)Cols (b) to (c) Cols (a) to (c) Col (d) Col (d) Col (d)
(11) Part II (12) Part II (13) Part II (14) Part III (15) Part III (16) Part III Line 23(e) Line 23(f) Line 25 Line 5 Line 19 Line 20Cols (b) to (c) Cols (b) to (c) Cols (a) to (c) Cols (a) to (c) Cols (b) to (c) Cols (b) to (c)
OM B No. 1545- 0123(Rev. D ecember 2009)D epartment of th e TreasuryInternal Revenue ServiceName Employer ident if icat ion number (EIN)
Do the amounts reported on Schedule M- 3 (Form 1120), Part II, lines 9 or 10, column (d), reflect allocationsto this corporation from a partnership of income, gain, loss, deduction, or credit that are disproportionate tothis corporation's capital contribution to the partnership or its ratio for sharing other items of the partnership?
At any time during the tax year, did the corporation sell, exchange, or transfer any interest in an intangibleasset to a related person as defined in section 267(b)?
At any time during the tax year, did the corporation acquire any interest in an intangible asset from a relatedperson as defined in section 267(b)?
During the tax year, did the corporation enter into a cost- sharing arrangement with any related foreign partyon whose behalf the corporation did not file Form 5471, Information Return of U.S. Persons With Respect ToCertain Foreign Corporations?
At any time during the tax year, was the corporation a participant in a cost- sharing arrangement with anyrelated foreign party on whose behalf the corporation did not file Form 5471?
At any time during the tax year, did the corporation make any change in accounting principle for financialaccounting purposes? See instructions for the definition of change in accounting principle
At any time during the tax year, did the corporation make any change in a method of accounting for U.S.income tax purposes?
At any time during the tax year, did the corporation own any voluntary employees' beneficiary association(VEBA) trusts that were used to hold funds designated for employee benefits?
At any time during the tax year, did the corporation use an allocation method for indirect costs capitalized toself- constructed assets that varied from its financial method of accounting?
At any time during the tax year, did the corporation treat for tax purposes indirect costs, as defined inRegulations sections 1.263A- 1(e)(3)(ii)(F), (G), and (H), as mixed- service costs, as defined in Regulationssection 1.263A- 1(e)(4)(ii)(C)?
Did the corporation, under section 118 or 362(c) and the related regulations, take a return filing positioncharacterizing any amount as a contribution to the capital of the corporation during the tax year by anynon- shareholders? Amounts so characterized may include, without limitation, incentives, inducements, money,and property
Attach to Form 1120.See instructions.
1 Yes No
2
3
4a
b
5
6
7
8
9
10
For Paperwork Reduction Act Notice, see Instructions for Form 1120. Schedule B (Form 1120) (Rev. 12- 2009)
ERF F9.00.01 US120SB1
SCHEDULE B(Form 1120)
Additional Information for Schedule M- 3 Filers
££
There are no account mappings on this page
OM B No. 1545- 0123
At tach to Form 1120, 1120- C, 1120- F, 1120- FSC, 1120- H , 1120- IC- D ISC, 1120- L , 1120- ND , 1120- PC,1120- POL, 1120- REIT, 1120- RIC, 1120- SF, or certain Forms 990- T.
D epartment of th e TreasuryInternal Revenue Service
Name
Cost or oth er
Sales price basis (seeD escript ion of property D ate acquired D ate sold(Example: 100 sh ares of Z Co.) (mo., day, yr.) (mo., day, yr.) (see inst ruct ions) (Sub t ract (e) f rom (d ))inst ruct ions)
Short- term capital gain from installment sales from Form 6252, line 26 or 37Short- term gain or (loss) from like- kind exchanges from Form 8824
( )Unused capital loss carryover (attach computation)Net short- term capital gain or (loss). Combine lines 1 through 4
Enter gain from Form 4797, line 7 or 9Long- term capital gain from installment sales from Form 6252, line 26 or 37Long- term gain or (loss) from like- kind exchanges from Form 8824Capital gain distributions (see instructions)Net long- term capital gain or (loss). Combine lines 6 through 10
Enter excess of net short- term capital gain (line 5) over net long- term capital loss (line 11)Net capital gain. Enter excess of net long- term capital gain (line 11) over net short- term capital loss(line 5)Add lines 12 and 13. Enter here and on Form 1120, page 1, line 8, or the proper line on otherreturns. If the corporation has qualified timber gain, also complete Part IV
If losses exceed gains, see in the instructions.
Complete Part IV if the corporation hasqualified timber gain under section 1201(b). Skip this part if you are filing Form 1120- RIC. See instructions.
Enter qualified timber gain (as defined in section 1201(b)(2))Enter taxable income from Form 1120, page 1, line 30, or the applicableline of your tax returnEnter the smallest of: (a) the amount on line 15; (b) the amount on line 16;or (c) the amount on Part III, line 13Multiply line 17 by 15%Subtract line 13 from line 16. If zero or less, enter - 0-Enter the tax on line 19, figured using the Tax Rate Schedule (or applicable tax rate) appropriate forthe return with which Schedule D (Form 1120) is being filedAdd lines 17 and 19Subtract line 21 from line 16. If zero or less, enter - 0-Multiply line 22 by 35%Add lines 18, 20, and 23Enter the tax on line 16, figured using the Tax Rate Schedule (or applicable tax rate) appropriate forthe return with which Schedule D (Form 1120) is being filedEnter the smaller of line 24 or line 25. Also enter this amount on Form 1120, Schedule J, line 2, orthe applicable line of your tax return
See separate instructions.Employer identification number
(e)(f)(d) Gain or (loss)(a) (b) (c)
1
2 23 34 45 5
6
7 78 89 9
101011 11
12 1213
1314
14Note. Capital losses
only
151516
1617
1718 1819 1920
2021 2122 2223 2324 2425
2526
26For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Schedule D (Form 1120) (2009)
F9.00.01ERF US120SD1
(Form 1120)
Part I Short - Term Capital Gains and Losses Assets Held One Year or Less
Part II Long - Term Capital Gains and Losses Assets Held More Than One Year
Part III Summary of Parts I and II
Alternative Tax for Corporations with Qualified Timber Gain.Part IV
D epartment of th e TreasuryInternal Revenue Service
Name
(ii) Employer Ident if icat ion (iii) Type of Ent it y (iv) Count ry of Organizat ion (v) Percentage Ow ned in Vot ing Stock(i) Name of Ent it yNumber (if any)
(iii) Count ry of(i) Name of Ind ividual or Estate (ii) Ident if y ing (v) Percentage Ow nedCit izensh ip (see
Number (if any) in Vot ing Stockinst ruct ions)
(Form 1120, Schedule K, Question 4a).Complete columns (i) through (v) below for any foreign or domestic corporation, partnership (includingany entity treated as a partnership), trust, or tax- exempt organization that owns directly 20% or more, orowns, directly or indirectly, 50% or more of the total voting power of all classes of the corporation'sstock entitled to vote (see instructions).
(Form 1120, Schedule K,Question 4b). Complete columns (i) through (iv) below for any individual or estate that owns directly 20%or more, or owns, directly or indirectly, 50% or more of the total voting power of all classes of thecorporation's stock entitled to vote (see instructions).
Attach to Form 1120.See instructions.
Employer identification number (EIN)
Certain Entities Owning the Corporation's Voting Stock.Part I
Part II Certain Individuals and Estates Owning the Corporation's Voting Stock.
For Paperwork Reduction Act Notice, Schedule G (Form 1120) 2009see the Instructions for Form 1120. F9.00.03 USSCHGP1
ERF
SCHEDULE G(Form 1120)
Information on Certain Persons Owning theCorporation's Voting Stock
££
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OM B No. 1545- 0123
D epartment of th e TreasuryInternal Revenue Service
Name
During the tax year, did the corporation own (directly or indirectly) any foreign entity that was disregarded asan entity separate from its owner under Regulations sections 301.7701- 2 and 301.7701- 3 (see instructions)?If "Yes," you are generally required to attach Information Return of U.S. Persons With Respect toForeign Disregarded Entities, for each foreign disregarded entity (see instructions).Enter the number of Forms 8858 attached to the tax return
, Return of U.S. Persons With Respect to Certain ForeignEnter the number ofPartnerships, attached to the corporation's income tax return
Excluding any partnership for which a Form 8865 is attached to the tax return, did the corporation own at leasta 10% interest, directly or indirectly, in any other foreign partnership (including an entity treated as a foreignpartnership under Regulations section 301.7701- 2 or 301.7701- 3)?If "Yes," see instructions for required attachment.
Was the corporation a U.S. shareholder of any controlled foreign corporation (CFC)? (See sections 951 and 957.)If "Yes," attach , Information Return of U.S. Persons With Respect to Certain Foreign Corporations,for each CFC.Enter the number of Forms 5471 attached to the tax return
During the tax year, did the corporation receive a distribution from, or was it the grantor of, or transferor to, aforeign trust?If "Yes," the corporation may have to file , Annual Return To Report Transactions With Foreign Trustsand Receipt of Certain Foreign Gifts.
At any time during the 2009 calendar year, did the corporation have an interest in or a signature or other authorityover a financial account (such as a bank account, securities account, or other financial account) in a foreigncountry?
, Report of Foreign Bank andSee the instructions for exceptions and filing requirements forFinancial Accounts.If "Yes," enter the name of the foreign country
Is the corporation claiming the extraterritorial income exclusion?If "Yes," attach a separate , Extraterritorial Income Exclusion, for transaction or group oftransactions.Enter the number of Forms 8873 attached to the tax returnEnter the total of the amounts from line 52 (extraterritorial income exclusion (net ofdisallowed deductions)) of Forms 8873 attached to the tax return $
Ó
Attach to Form 1120, 1120- C, 1120- IC- DISC, 1120- L,1120- PC, 1120- REIT, 1120- RIC, or 1120S.
Employer identification number (EIN)
Yes No1a
Form 8858,
b
2 Forms 8865
3
4aForm 5471
b
5
Form 3520
6a
Form TD F 90- 22.1
b
7aForm 8873 each
bc
all
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 1120. Schedule N (Form 1120) 2009
ERF US120SN1F9.00.01
SCHEDULE N(Form 1120)
Foreign Operations Information
Foreign Operations of U.S. Corporations£
£
£
£
£
£
£
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6260065
(Rev. D ecember 2006)D epartment of th e TreasuryInternal Revenue Service
OMB No. 1545- 0123
Name
A newly organized PSC is considered to have met the section 280H distribution requirements for the first year of its existenceand does not have to complete Schedule H. If, during the tax year, an existing corporation becomes a PSC and makes a section444 election, the corporation is treated as if it were a PSC for the 3 preceding tax years. See Temporary Regulations section1.280H- 1T(e).
(see instructions)Enter applicable amounts from preceding tax yearDivide number of months in deferral period of preceding tax year by number of months in
%preceding tax year. Enter the result as a percentageMultiply line 1 by the percentage on line 2
Enter applicable amounts from the deferral period of the applicable election yearIf line 4 is less than line 3, go to line 5. Otherwise, The PSC has met the minimumdistribution requirement. attach Schedule H to the PSC's income tax return. KeepSchedule H with the PSC's tax records.Enter applicable amounts from the:1st tax year before applicable election year2nd tax year before applicable election year3rd tax year before applicable election year
Add lines 5a through 5cEnter adjusted taxable income for the:1st tax year before applicable election year2nd tax year before applicable election year3rd tax year before applicable election year
Add lines 7a through 7c%Divide line 6 by line 8%Enter the percentage from line 9 or 95%, whichever is smaller
Enter adjusted taxable income for the deferral period of the applicable election yearMultiply line 11 by line 10
Enter the smaller of line 3 or line 12If line 13 is than line 4, The PSC has met the minimum distributionrequirement. complete Part II and attach Schedule H to the PSC's income taxreturn. Keep Schedule H with the PSC's tax records.If line 13 is line 4, the PSC's deduction for applicable amounts is limited under section280H. Complete Part II to figure the maximum amount the PSC can deduct.
(see instructions)
Enter amount from line 4
Enter number of months in deferral period of applicable election year
Divide line 14 by line 15Subtract the number of months in the deferral period from the number of
months in the applicable tax year. Enter the result
Multiply line 16 by line 17
Add lines 14 and 18. The PSC's deduction for applicable amountspaid or incurred to employee- owners is limited to this amount.
Any amount not allowed because of the section 280H(d) limitation is treated aspaid or incurred in the PSC's succeeding tax year
SCHEDULE H(Form 1120)
Attach to PSC's income tax return if Part II is completed.
Employer identification number
Note:
Part I Minimum Distribution Requirement1 12
23 Amount figured under preceding year test. 34 4
stop here.Do not
5a 5ab 5bc 5c
6 Total. 67a 7ab 7bc 7c
8 Total. 89 9
10 1011 1112 Amount figured under 3- year average test. 1213 Minimum distribution requirement. 13
equal to or less stop here.Do not do not
more than
Part II Maximum Deductible Amount
14 14
15 15
16 1617 Nondeferral period.
17
18 18
19 Maximum deductible amount.Attach Schedule H to the PSC's
income tax return.19
For Paperwork Reduction Act Notice, Schedule H (Form 1120) (Rev. 12- 2006)see the Instructions for Forms 1120 and 1120- A.
ERF F9.00.01 US120SCH
Section 280H Limitations for a Personal ServiceCorporation (PSC)
£
|
|
6340010
6340020
634003063400406340050
634006063400706340080
6340090
OM B No. 1545- 0123
D epartment of th e TreasuryInternal Revenue Service
Name
(see instructions)
Taxable income before net operating loss deduction and special deductions. Enter amountfrom Form 1120, line 28Contributions deducted in figuring line 1. Enter amount from Form 1120, line 19Excess expenses and depreciation under section 545(b)(6). Enter amount from Part V,line 2Total. Add lines 1 through 3Federal and foreign income, war profits, and excess profits taxes not deducted in figuringline 1 (attach schedule)Contributions deductible under section 545(b)(2). See instructions for limitationNet operating loss for the preceding tax year deductible under section 545(b)(4)Net capital gain from Schedule D (Form 1120), line 13
Income tax on this net capital gain (see section545(b)(5)) (attach computation)Deduction for dividends paid (other than dividends paid after the end of the tax year). Enteramount from Part VI, line 5
Total. Add lines 5 through 9
Subtract line 10 from line 4Dividends paid after the end of the tax year (other than deficiency dividends defined insection 547(d)), but not more than the smaller of line 11 or 20% of Part VI, line 1
Subtract line 12 from line 11
If the information in Part II and Part IV is not submitted with the return, the limitation period for assessment andcollection of the PHC tax is any time within 6 years after the return is filed. See section 6501(f).
(see instructions)
DividendsInterest
Amounts excluded (attach schedule)Royalties (other than mineral, oil, gas, or copyright royalties)AnnuitiesRents
Adjustments to rents (attach schedule)Mineral, oil, and gas royalties
Adjustments to mineral, oil, and gas royalties (attachschedule)Copyright royaltiesProduced film rentsCompensation received for use of corporation property by 25% or more shareholderAmounts received under personal service contracts and from their saleAmounts includible in taxable income from estates and trusts
Add lines 14 through 24
Enter 15% of line 13 here and on Schedule J (Form 1120), line 8, or on the properline of the appropriate tax return
See separate instructions. Attach to tax return.
Employer identification number
Part I Undistributed Personal Holding Company Income
A 1d
1di 22t
3io 3n
44s5
56677
8a8aDe b Less:d 8c8buc 9t 9io
1010ns
111112
1213 Undistributed PHC income. 13
Part II Personal Holding Company Income
141415a15a
b 15b 15cLess:16161717
18a18a18b 18cb Less:19a19a
b Less:19b 19c
202021212222232324242525 PHC income.
Part III Tax on Undistributed Personal Holding Company Income
26 PHC tax.26
Schedule PH (Form 1120) (2009)For Paperwork Reduction Act Notice, see the Instructions forForm 1120.
F9.00.01 US20SPH1ERF
SCHEDULE PH(Form 1120)
Note:
U.S. Personal Holding Company (PHC) Tax£
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6531105, MLINE265311106531115
6531120
6531125
6531130
6531140
65311456531150
653115565311606531165653117065311756531180
PageSch edule PH (Form 1120) (2009)
H igh est percentage of sh aresow ned during last h alf of tax yearName Address
Pref erred Common
Repairs,insurance, andD ate Cost or D epreciat ion Total of Income f rom ExcessD escript ion ofoth er expenses columns (d ) rent or oth er (col. (f ) lessacquired oth er basis deduct ionproperty (sect ion 162) col. (g))and (e) compensat ion
(at tach sch edule)
Enter the names and addresses of the individuals who together owned, directly or indirectly, at any timeduring the last half of the tax year, more than 50% in value of the outstanding stock of the corporation.
% %
% %
% %
% %
% %
% %Add the amounts in columns (c) and (d) and enter the totals here
(see instructions for Part I, line 3)
Add the amounts in column(h). Enter the total here and on Part I, line 3
Attach a statement showing the names and addresses of persons from whom rent or othercompensation was received for the use of, or the right to use, each property.
Taxable dividends paid. Do not include dividends considered as paid in the preceding tax yearunder section 563 or deficiency dividends as defined in section 547
Consent dividends. Attach Forms 972 and 973
Taxable distributions. Add lines 1 and 2
Dividend carryover from first and second preceding tax years. Attach computation
Add lines 3 and 4. Enter the total here and on Part I,line 9
2Part IV Stock Ownership Requirement Under Section 542(a)(2)
(b)(a)(c) (d)
1
2
Excess of Expenses and Depreciation Over Income From Property Not AllowablePart V
Under Section 545(b)(6)
(e)(a) (b) (c) (d) (f) (g) (h)
1
2 Total excess of expenses and depreciation over rent or other compensation.
Note:
Part VI Deduction for Dividends Paid Under Sections 561 and 562
11
22
33
44
5 Deduction for dividends paid.5
Schedule PH (Form 1120) (2009)
F9.00.01 US20SPH2
£
6531185
6531190
6531195
OM B No. 1545- 0142
Form
D epartment of th e TreasuryInternal Revenue ServiceName
Enter in cols. (a) th rough (d )Useth e 15th day of th e 4th (
5th month ), 6th , 9th , and 12th month s of th e corp.'s taxyear
If th e box on line 6 and / or
line 7 above is ch ecked , enter th e amounts f rom Sch .A, line 38. If th e box on line 8 (but not 6 or 7) is ch ecked ,see inst ruct ions f or th e amts to enter. If none of th eseboxes are ch ecked , enter 25% of line 5 abovein each column
Est imated tax paid or cred ited f or each period (see inst r).For column (a) only, enter th e amt f rom line 11 on line 15
Enter amount , if any, f rom ln 18 of th e preced ing column
Add lines 11 and 12
Add amounts on lines 16 and 17 of th e preced ing column
Subt ract line 14 f rom line 13. If zero or less, enter - 0-
If th e amount on ln 15 is zero, sub t ract line 13 f rom ln 14.Oth erw ise, enter - 0-
If line 15 is less th an or equal to ln 10,
sub t ract line 15 f rom ln 10. Th en go to ln 12 of th e next
column. Oth erw ise, go to line 18
If line 10 is less th an line 15, sub t ract
line 10 f rom line 15. Th en go to line 12 of th e next column
Form (2009
Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penaltyowed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line38 on the estimated tax penalty line of the corporation's income tax return, but attach Form 2220.
Total tax (see instructions)Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1Look- back interest included on line 1 under section 460(b)(2) for completed long- termcontracts or section 167(g) for depreciation under the income forecast methodCredit for federal tax paid on fuels (see instructions)
Add lines 2a through 2cSubtract line 2d from line 1. If the result is less than $500, complete or file this form. The corporationdoes not owe the penaltyEnter the tax shown on the corporation's 2008 income tax return (see instructions).
Enter the of line 3 or line 4. If the corporation is required to skip line 4, enterthe amount from line 3
Check the boxes below that apply. If any boxes are checked, the corporationfile Form 2220 even if it does not owe a penalty (see instructions).
The corporation is using the adjusted seasonal installment method.The corporation is using the annualized income installment method.The corporation is a "large corporation" figuring its first required installment based on the prior year's tax.
See separate instructions.Attach to the corporation's tax return.
Employer identification number
Note:
do not
1 12 a 2a
b2b
c 2cd Total. 2d
3 do not3
4 Caution: If the tax is zeroor the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5 4
5 Required annual payment. smaller5
must
678
(a) (b) (c) (d)9 Installment due dates.Form 990- PF filers:
910 Required installments.
10
1111
Complete lines 12 through 18 of one columnbefore going to the next column.
1212131314141515
1616
17 Underpayment.
1718 Overpayment.
18Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17- no penalty is owed.
For Paperwork Reduction Act Notice, see separate instructions. 2220
ERF F9.00.01 US2220P1
Part I Required Annual Payment
Part II Reasons for Filing
Part III Figuring the Underpayment
Underpayment of Estimated Tax by Corporations
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Enter th e date of payment or th e 15th day of th e 3rd month
af ter th e close of th e tax year, w h ich ever is earlier (see
inst ruct ions).
Use 5th month instead of 3rd month .)
Number of days f rom due date of installment on line 9 to th e
date sh ow n on line 19
Number of days on line 20 af ter 4/ 15/ 2009 and bef ore 7/ 1/ 2009
Number of days on line 21Underpayment on line 17 x x 4%365
Number of days on line 20 af ter 6/ 30/ 2009 and bef ore 10/ 1/ 2009
Number of days on line 23Underpayment on line 17 x x 4%365
Number of days on line 20 af ter 9/ 30/ 2009 and bef ore 1/ 1/ 2010
Number of days on line 25Underpayment on line 17 x x 4%365
Number of days on line 20 af ter 12/ 31/ 2009 and bef ore 4/ 1/ 2010
Number of days on line 27Underpayment on line 17 x x 4%365
Number of days on line 20 af ter 3/ 31/ 2010 and bef ore 7/ 1/ 2010
Number of days on line 29Underpayment on line 17 x x *%365
Number of days on line 20 af ter 6/ 30/ 2010 and bef ore 10/ 1/ 2010
Number of days on line 31Underpayment on line 17 x x *%365
Number of days on line 20 af ter 9/ 30/ 2010 and bef ore 1/ 1/ 2011
Number of days on line 33Underpayment on line 17 x x *%365
Number of days on ln 20 af ter 12/ 31/ 2010 and bef ore 2/ 16/ 2011
Number of days on line 35Underpayment on line 17 x x *%365
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
Add columns (a) th rough (d ) of line 37. Enter th e total h ere and on Form 1120, line 33; or th e comparab le
line f or oth er income tax returns
Form 2220 (2009) Page
(
$ $ $ $
$ $ $ $
$ $$ $
$ $ $ $
$ $$ $
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
$*Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter.These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin. To obtain thisinformation on the Internet, access the IRS website at You can also call 1- 800- 829- 4933 to get interest rateinformation.
Form (2009)
2
(a) (b) (c) (d)19
Form 990- PF and Form 990- T filers:19
2020
2121
2222
2323
2424
2525
2626
2727
2828
2929
3030
3131
3232
3333
3434
3535
3636
373738 Penalty.
38
www.irs.gov.
2220
F9.00.01 US2220P
Part IV Figuring the Penalty
There are no account mappings on this page
First 3 First 5 First 8 First 11month s month smonth s month s
Enter taxab le income f or each period f or th e tax year beginning in2009 (see inst ruct ions f or th e t reatment of ext raord inary items).
First 4 First 6 First 9 Ent ire yearmonth s month smonth s
Figure th e tax on th e amt on line 9c using th e inst ruct ions f or Form
1120, Sch J , line 2 (or comparab le line of corporat ion's return).
Enter any oth er taxes f or each payment period (see inst ruct ions)
For each period , enter th e same type of cred its as allow ed on
Form 2220, lines 1 and 2c (see inst ruct ions)
Total tax af ter cred its. Sub t ract line 18 f rom line 17. If zero or
less, enter - 0-
Form (2009)
Form 2220 (2009) Page(see instructions)
For lines 1, 2, 3, and 21, below, "taxable income" refers to excess net passive income or the amount on which tax isimposed under section 1374(a), whichever applies.
Use this method only if the base period percentage forany 6 consecutive months is at least 70%. See instructions.)
Enter taxable income for the following periods:Tax year beginning in 2006Tax year beginning in 2007Tax year beginning in 2008
Enter taxable income for the following periods:Tax year beginning in 2006Tax year beginning in 2007Tax year beginning in 2008Divide the amount in each column on line 1a by theamount in column (d) on line 3aDivide the amount in each column on line 1b by theamount in column (d) on line 3bDivide the amount in each column on line 1c by theamount in column (d) on line 3c
Add lines 4 through 6
Divide line 7 by 3.0
Divide line 2 by line 8
Extraordinary items (see instructions)
—Add lines 9a and 9b
Divide the amount in columns (a) through (c) on line 3aby the amount in column (d) on line 3aDivide the amount in columns (a) through (c) on line 3bby the amount in column (d) on line 3bDivide the amount in columns (a) through (c) on line 3cby the amount in column (d) on line 3c
Add lines 11a through 11c
Divide line 12 by 3.0Multiply the amount in columns (a) through (c) of line 10by columns (a) through (c) of line 13. In column (d),enter the amount from line 10, column (d)Enter any alternative minimum tax for each paymentperiod (see instructions)
Add lines 14 through 16
3
Form 1120S filers:
(a) (b) (c) (d)
1a 1ab 1bc 1c
22
3a 3ab 3bc 3c
44
55
66
7 7
8 8
9a9a
b 9b
c 9c10
1011a
11ab
11bc
11c
12 12
13 1314
1415
1516
16
171718
1819
192220
F9.00.02 US2220P3
Schedule A Adjusted Seasonal Installment Method and Annualized Income Installment Method
Part I Adjusted Seasonal Installment Method (Caution:
There are no account mappings on this page
Figure th e tax on th e amount on line 23c using th e inst ruct ions f or
Form 1120, Sch edule J , line 2 (or comparab le line of corporat ion's
return)
Enter any oth er taxes f or each payment period (see inst ruct ions)
For each period , enter th e same type of cred its as allow ed on
Form 2220, lines 1 and 2c (see inst ruct ions)
(2009)Form
Form 2220 (2009) Page
First First First Firstmonthsmonths months monthsAnnualization periods (see instructions)
Enter taxable income for each annualization period (seeinstructions for the treatment of extraordinary items)
Annualization amounts (see instructions)
Annualized taxable income. Multiply line 21 by line 22
Extraordinary items (see instructions)
Add lines 23a and 23b
Enter any alternative minimum tax for each paymentperiod (see instructions)
Total tax. Add lines 24 through 26
Total tax after credits. Subtract line 28 from line 27.If zero or less, enter - 0-
25% 50% 75% 100%Applicable percentage
Multiply line 29 by line 30
1st 2nd 3rd 4thComplete lines 32 through 38 of one columnbefore completing the next column. installment installment installment installment
If only Part I or Part II is completed, enter the amountin each column from line 19 or line 31. If both parts arecompleted, enter the of the amounts in eachcolumn from line 19 or line 31Add the amounts in all preceding columns of line 38 (seeinstructions)
Subtract line 33 from line 32. If zero or less, enter - 0- .Enter 25% of line 5 on page 1 of Form 2220 in eachcolumn. "Large corporations," see the instructionsfor line 10 for the amounts to enterSubtract line 38 of the preceding column from line 37 ofthe preceding column
Add lines 35 and 36Enter the of line 34
or line 37 here and on page 1 of Form 2220, line 10(see instructions)
4
(a) (b) (c) (d)
20 2021
21
22 22
23a 23a
b 23b
c 23c24
2425
25
26 26
27 2728
2829
29
30 30
31 31
Note:
32
smaller32
3333
34 Adjusted seasonal or annualized income installments.34
35Note:
3536
36
37 3738 Required installments. smaller
382220
US2220P4F9.00.01
Part II Annualized Income Installment Method
Part III Required Installments
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Enter the interest rates required for the underpayment period. Dates must be entered in ascending order.
/ / / / / // / / / / // / / / / // / / / / /
Calculated due dates, amounts due and interest days may be overridden. Exception flags may be set according to state criteria.
/ / / / / / / // /
Enter payment amount and the paid date. Effective date may be overridden if different from paid date. Quarterly payments fromthe database will display as the first four entries.
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BEG DATE INT RATE BEG DATE INT RATE BEG DATE INT RATE
RETURN QTR1 QTR2 QTR3 QTR4
DUE DATE:
AMOUNT DUE:
INTEREST DAYS:
EXCEPTION:
PAID DATE EFF DATE TOTAL QTR1 QTR2 QTR3 QTR4
Page 1G9.00.01 GENUND1C
Part I -
Part II -
Part III -
UNDERPAYMENT WORKSHEET
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Displays principal and interest calculations.
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DATE DAYS Quarter 1 Quarter 2 Quarter 3 Quarter 4 Late Payment
Page 2
G9.00.01 GENUND2C
Part IV -
UNDERPAYMENT WORKSHEET
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OM B No. 1545- 0155
Form
D epartment of th e Treasury At tach mentInternal Revenue Service (99) Sequence No.Name(s) sh ow n on return
Form (2009)
If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide thefollowing information. If you acquired more than one property as a lessee, attach a statement showing the information below.
Name of lessorAddress of lessorDescription of property
$Amount for which you were treated as having acquired the property
´´
Qualifying advanced coal project credit (see instructions):Qualified investment in integrated gasification combined cycle propertyplaced in service during the tax year for projects described insection 48A(d)(3)(B)(i) $ x 20% (.20)Qualified investment in advanced coal- based generation technologyproperty placed in service during the tax year for projects described insection 48A(d)(3)(B)(ii) $ x 15% (.15)Qualified investment in advanced coal- based generation technologyproperty placed in service during the tax year for projects described insection 48A(d)(3)(B)(iii) $ x 30% (.30)Total. Add lines 5a, 5b, and 5cQualifying gasification project credit (see instructions):Qualified investment in qualified gasification property placed in serviceduring the tax year for which credits were allocated or reallocated afterOctober 3, 2008, and that includes equipment that separates andsequesters at least 75% of the project's carbon dioxideemissions $ x 30% (.30)Qualified investment in property other than in above placed in serviceduring the tax year $ x 20% (.20)Total. Add lines 6a and 6bQualifying advanced energy project credit (see instructions):Qualified investment in advanced energy project property placed inservice after February 17, 2009 $ x 30% (.30)Enter the applicable unused investment credit from cooperatives (see instructions)Add lines 5d, 6c, 7, and 8. Report this amount on Form 3800, line 1a
Rehabilitation credit (see instructions for requirements that must be met):Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitationexpenditures into account for the tax year in which paid (or, for self- rehabilitated property, whencapitalized). See instructions. This election applies to the current tax year and to all later taxyears. You may not revoke this election without IRS consentEnter the dates on which the 24- or 60- month measuring period beginsand endsEnter the adjusted basis of the building as of the beginning date above(or the first day of your holding period, if later) $Enter the amount of the qualified rehabilitation expenditures incurred, ortreated as incurred, during the period on line 10b above $Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:Pre- 1936 buildings located in the Gulf Opportunity Zone $ x 13% (.13)
$ x 13% (.13)Pre- 1936 buildings affected by a Midwestern disaster$ x 10% (.10)Other pre- 1936 buildings
Certified historic structures located in the Gulf OpportunityZone $ x 26% (.26)
Attach to your tax return. See instructions. 52Identifying number
Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property
1234
Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, andQualifying Advanced Energy Project Credit
5a
5ab
5bc
5cd 5d
6a
6ab a
6b6cc
7
78 89 9
Rehabilitation Credit and Energy Credit10
a
Note.
b
c
d
e 10ef 10fg 10gh
10hFor Paperwork Reduction Act Notice, see instructions. 3468ERF
F9.00.01 US3468P1
Part I
Part II
Part III
Investment Credit2009
£
£
£ ·¸
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6510105
6510115
6510120
6510200
6510210
65103006536020
6514060
6514065
651402565140306514020
6514045
PageForm 3468 (2009)
Form (2009)
(continued)Certified historic structures affected by a Midwestern disaster $ x 26% (.26)
Other certified historic structures $ x 20% (.20)
For properties identified on lines 10h, 10i, or 10j, complete lines 10k and 10l.Enter the assigned NPS project number or the pass- through entity's employer identificationnumber (see instructions)
Enter the date that the NPS approved the Request for Certification of Completed Work (seeinstructions)
Rehabilitation credit from an electing large partnership (Schedule K- 1 (Form 1065- B), box 9)
Energy credit:Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, andthe basis attributable to construction, reconstruction, or erection by the taxpayer before January1, 2006) placed in service during the tax year (see instructions)
$ x 10% (.10)
Basis of property using solar illumination or solar energy placed in service during the tax year thatwas acquired after December 31, 2005, and the basis attributable to construction, reconstruction, orerection by the taxpayer after December 31, 2005 (see instructions)
$ x 30% (.30)
Qualified fuel cell property (see instructions):Basis of property placed in service during the tax year that was acquired after December 31, 2005,and before October 4, 2008, and the basis attributable to construction, reconstruction, or erectionby the taxpayer after December 31, 2005, and before October 4, 2008
$ x 30% (.30)
Applicable kilowatt capacity of property on line 11c (see instructions) x $1,000
Enter the lesser of line 11c or 11d
Basis of property placed in service during the tax year that was acquired after October 3, 2008,and the basis attributable to construction, reconstruction, or erection by the taxpayer afterOctober 3, 2008 $ x 30% (.30)
Applicable kilowatt capacity of property on line 11f (see instructions) x $3,000
Enter the lesser of line 11f or 11g
Qualified microturbine property (see instructions):Basis of property placed in service during the tax year that was acquired after December 31, 2005,and the basis attributable to construction, reconstruction, or erection by the taxpayer afterDecember 31, 2005 $ x 10% (.10)
Kilowatt capacity of property on line 11i x $200
Enter the lesser of line 11i or 11j
2
Rehabilitation Credit and Energy Credit10ii
10jj
k
l
10mm
11a
11a
b
11b
c
11c
11dd
11ee
f
11f
11gg
11hh
i
11i
11jj
k 11k
3468
F9.00.01 US3468P2
Part III
£
£
£
6514048
6514040
6514050
6510005
6510010
6510015
6510020
6510500
6510505
6510025
6510030
Form 3468 (2009) Page
Form (2009)
(continued)
Combined heat and power system property (see instructions):You cannot claim this credit if the electrical capacity of the property is more than 50
megawatts or 67,000 horsepower.Basis of property placed in service during the tax year that was acquired after October 3, 2008,and the basis attributable to construction, reconstruction, or erection by the taxpayer afterOctober 3, 2008 $ x 10% (.10)
If the electrical capacity of the property is measured in:Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or less.Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or less
Multiply line 11l by 11m
Qualified small wind energy property (see instructions):Basis of property placed in service during the tax year that was acquired after October 3, 2008, and beforeJanuary 1, 2009, and the basis attributable to the construction, reconstruction, or erection by the taxpayer afterOctober 3, 2008, and before January 1, 2009
$ x 30% (.30)
Enter the smaller of line 11o or $4,000
Basis of property placed in service during the tax year that was acquired after December 31, 2008,and the basis attributable to construction, reconstruction, or erection by the taxpayer afterDecember 31, 2008 $ x 30% (.30)
Geothermal heat pump systems (see instructions):Basis of property places in service during the tax year that was acquired after October 3, 2008,and the basis attributable to construction, reconstruction, or erection by the taxpayerafter October 3, 2008 $ x 10% (.10)
Qualified investment credit facility property (see instructions):Basis of property placed in service during the tax year $ x 30% (.30)
Enter the applicable unused investment credit from cooperatives (see instructions)
Add lines 10e through 10j, 10m, 11a, 11b, 11e, 11h, 11k, 11n, 11p, 11q, 11r, 11s, and 12
Rehabilitation and energy credits included on line 13 from passive activities
Subtract line 14 from line 13
Rehabilitation and energy credits allowed for 2009 from a passive activity
Carryforward of the rehabilitation credit that originated after 2007 and the energy credit thatoriginated in a tax year that began after October 3, 2008 (see instructions)
Carryback of rehabilitation and energy credits from 2010
Add lines 15 through 18. Report this amount on Form 3800, line 29a
3
Rehabilitation Credit and Energy Credit
Caution:
l
11l
m
11m
11nn
o
11o
11pp
q
11q
r
11r
11ss
1212
1313
1414
1515
1616
1717
1818
19 193468
ERFF9.00.01 US3468P3
Part III
||
6510510
6510515,6510520
6510532
6510535
6510540
6510545
6536030,6536040
6517010
6517020
6518060,6518070
6518080,6518090
OM B No. 1545- 0895
Form
D epartment of th e Treasury At tach mentInternal Revenue Service (99) Sequence No.Name(s) sh ow n on return
You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the credit.For details, see the instructions.
Investment credit (Form 3468, Part II only) (attach Form 3468)Welfare- to- work credit (only from partnerships, S corporations, estates, and trusts)Credit for increasing research activities (Form 6765). (Individuals: see instructions)Low- income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from apass- through entity: )Disabled access credit (Form 8826) (do not enter more than $5,000)Renewable electricity production credit (Form 8835)Indian employment credit (Form 8845)Orphan drug credit (Form 8820)New markets credit (Form 8874) (enter EIN if claiming this credit from a pass- through entity:
)Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)Credit for employer- provided child care facilities and services (Form 8882) (enter EIN ifclaiming this credit from a pass- through entity: )Biodiesel and renewable diesel fuels credit (attach Form 8864)Low sulfur diesel fuel production credit (Form 8896)Distilled spirits credit (Form 8906)Nonconventional source fuel credit (Form 8907)Energy efficient home credit (Form 8908)Energy efficient appliance credit (Form 8909)Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass- throughentity: )Alternative fuel vehicle refueling property credit (Form 8911)Credits for affected Midwestern disaster area employers (Form 5884- A)Mine rescue team training credit (Form 8923)Agricultural chemicals security credit (Form 8931)Credit for employer differential wage payments (Form 8932)Carbon dioxide sequestration credit (Form 8933)Qualified plug- in electric drive motor vehicle credit (Form 8936)Qualified plug- in electric vehicle credit (Form 8834, Part I only)Credit for contributions to selected community development corporations (only frompartnerships and S corporations)General credits from an electing large partnership (Schedule K- 1 (Form 1065- B))
Add lines 1a through 1bb
Passive activity credits included on line 2 (see instructions)
Subtract line 3 from line 2
Passive activity credits allowed for 2009 (see instructions)
Carryforward of general business credit to 2009. See instructions for the schedule to attach
Carryback of general business credit from 2010 (see instructions)
Add lines 4 through 7Form (2009)
See separate instructions.Attach to your tax return. 22
Identifying number
Important:
1a 1ab 1bc 1cd
1de 1ef 1fg 1gh 1hi
1ij 1jk
1kl 1lm 1mn 1no 1op 1pq 1qr
1rs 1st 1t
1uuv 1vw 1w
1xxy 1yz 1zaa
1aabb 1bb
2 2
3 3
4 4
5 5
6 6
7 7
8 Current year credit. 8For Paperwork Reduction Act Notice, see separate instructions.
ERF F9.00.01 US3800P1
Part I Current Year Credit
3800
General Business Credit££
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6648050
6677
6532,6551,6591100,6597220,6640025,6642,6666090,6698065 <-- See left
6640020
Form 3800 (2009) Page
Regular tax before credits:Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41Corporations. Enter the amount from Form 1120, Schedule J, line 2; or theapplicable line of your returnEstates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,lines 1a and 1b, or the amount from the applicable line of your return
Alternative minimum tax:Individuals. Enter the amount from Form 6251, line 36Corporations. Enter the amount from Form 4626, line 14Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56
Add lines 9 and 10
Foreign tax creditCredits from Form 1040, lines 48 through 52 (or Form 1040NR, lines45 through 48); Form 8859, line 11; Form 8834, lines 22 and 29;Form 8910, line 21; Form 8911, line 23; Form 8936, line 14; andSchedule R, line 24Add lines 12a and 12b
Subtract line 12c from line 11. If zero, skip lines 14 through 17 and enter - 0- on line 18a
Subtract line 12c from line 9. If zero or less, enter - 0-
(seeEnter 25% (.25) of the excess, if any, of line 14 over $25,000instructions)
Tentative minimum tax:Individuals. Enter the amount from Form 6251, line 34Corporations. Enter the amount from Form 4626, line 12Estates and trusts. Enter the amount from Schedule I(Form 1041), line 54
Enter the greater of line 15 or line 16
Subtract line 17 from line 13. If zero or less, enter - 0-For a corporation electing to accelerate the research credit, enter the bonus depreciationamount attributable to the research credit. (see instructions)Add lines 18a and 18b
Enter the of line 8 or line 18cSee the line 19a instructions if there has been an ownership change,
acquisition, or reorganization.Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise,skip line 19c (see instructions)Subtract line 19b from line 19a. This is the refundable amount for a corporation electing toaccelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicableline of your return)
Form (2009)
9
9
10
10
11 11
12 a 12ab
12bc 12c
13 Net income tax. 13
1414 Net regular tax.
1515
16
16
17 17
18 18aab
18b18cc
19a smaller 19aC corporations:
b19b
c
19c
F9.00.01 US3800P2
2
Part II Allowable Credit
3800
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6691075
Form 3800 (2009) Page
If you are not filing Form 8844, skip lines 20 through 24 and enter - 0- on line 25.Multiply line 16 by 75%
Enter the greater of line 15 or line 20
Subtract line 21 from line 13. If zero or less, enter - 0-
Subtract line 19b from line 22. If zero or less, enter - 0-
Enter the amount from Form 8844, line 10 or line 12
Empowerment zone and renewal community employment credit allowed. Enter the smallerof line 23 or line 24
Subtract line 15 from line 13. If zero or less, enter - 0-
Add lines 19b and 25
Subtract line 27 from line 26. If zero or less, enter - 0-
Enter the investment credit from Form 3468, Part III, line 19 (attachForm 3468)Enter the work opportunity credit from Form 5884, line 10 orline 12Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,line 14 or line 16Enter the low- income housing credit from Form 8586, Part II, line 18or line 20Enter the applicable part of the amount of the renewable electricity,refined coal, and Indian coal production credit from Form 8835,Part II, line 36 or line 38Enter the credit for employer social security and Medicare taxespaid on certain employee tips from Form 8846, line 12Enter the qualified railroad track maintenance credit from Form8900, line 12
Add lines 29a through 29g
Enter the of line 28 or line 30
Add lines 27 and 31.Report the amount from line 32 (if smaller than the sum of lines 8, 24 and 30, see instructions)as indicated below or on the applicable line of your return:
Individuals. Form 1040, line 53 or Form 1040NR, line 49Corporations. Form 1120, Schedule J, line 5cEstates and trusts. Form 1041, Schedule G, line 2c
Form (2009)
Note.20 20
21 21
22 22
23 23
24 24
2525
26 26
27 27
28 28
29a29a
b29b
c29c
d29d
e
29ef
29fg
29g
30 30
31 smaller 31
32 Credit allowed for the current year.
32
F9.00.01 US3800P3
3
Part II Allowable Credit (Continued)
3800
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OM B No. 1545- 0162
Form
D epartment of th e Treasury At tach mentSequence No.Internal Revenue Service (99)
Form (2009)
Name (as shown on your income tax return)
Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. Forclaims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim.For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to thecredit card issuer.
Off- highway business use $ .183Use on a farm for farming purposes 362.183Other nontaxable use (see above line 1) .183 $Exported 411.184
Use in commercial aviation (other than foreign trade) $.15/.000* $ 354Other nontaxable use (see above line 1) .193/.043* 324Exported .194/.044* 412LUST tax on aviation fuels used in foreign trade .001 433*This rate applies after December 31, 2009.
Claimant certifies that the diesel fuel did not contain visible evidence of dye.If any of the diesel fuel included in this claim contain visible evidence of dye, attach an explanation and check here
Nontaxable use $ .243 360Use on a farm for farming purposes .243 $Use in trains 353.243Use in certain intercity and local buses (see 350above line 1) .17Exported .244 413
Claimant certifies that the kerosene did not contain visible evidence of dye.If any of the kerosene included in this claim contain visible evidence of dye, attach an explanation and check here
$Nontaxable use taxed at $.244 .243 346.243Use on a farm for farming purposes $
Use in certain intercity and local buses (seeabove line 1) .17 347Exported .244 414Nontaxable use taxed at $.044 .043 377Nontaxable use taxed at $.219 369.218
See the separate instructions.23Attach this form to your income tax return.
Taxpayer identification number
Nontaxable Use of Gasoline1
(b) Rate (c) Gallons (d) Amount of credit (e) CRN(a) Type of use
abc Cautiond
2 Nontaxable Use of Aviation Gasoline
(b) Rate (c) Gallons (d) Amount of credit (e) CRN(a) Type of use
aCautionb
cd
3 Nontaxable Use of Undyed Diesel Fuel
Exception. did(b) Rate (c) Gallons (d) Amount of credit (e) CRN(a) Type of use
abcd Caution
e
4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Exception. did(b) Rate (c) Gallons (d) Amount of credit (e) CRN(a) Type of use
ab
Cautionc
def
For Paperwork Reduction Act Notice, see the separate instructions. 4136
ERF US4136P1F9.00.03
Caution.
Credit for Federal Tax Paid on Fuels
££
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65750556575090 6575047,6575048
6575030,65750256575058
6578090 657803565780376578010
65780206578039
6579090 65790156579030
65790256579032
6579080 65790356579085 6579040
PageForm 4136 (2009)
(2009)Form
(see above line 1)
Kerosene used in commercial aviation (other than$foreign trade) taxed at $.244 $ .200 417
Kerosene used in commercial aviation (other thanforeign trade) taxed at $.219/.044* .175/.000* 355Nontaxable use (other than use by state or localgovernment) taxed at $.244 .243 346Nontaxable use (other than use by state or localgovernment) taxed at $.219/.044* .218/.043* 369LUST tax on aviation fuels used in foreign trade .001 433*This rate applies after December 31, 2009.
Claimant certifies that it sold the diesel fuel at a tax- excluded price, repaid the amount of tax to the buyer, or has obtained the writtenconsent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
If any of the diesel fuel included in this claim contain visible evidence of dye, attach an explanation and check here
Use by a state or local government $ .243 $ 360Use in certain intercity and local buses .17 350
Claimant certifies that it sold the kerosene at a tax- excluded price, repaid the amount of tax to the buyer, or has obtained the written consentof the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.
If any of the kerosene included in this claim contain visible evidence of dye, attach an explanation and check here
Use by a state or local government $ .243$Sales from a blocked pump .243 346
347Use in certain intercity and local buses .17
Claimant sold the kerosene for use in aviation at a tax- excluded price and has not collected the amount of tax from the buyer, repaid theamount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional informationto be submitted.
Use in commercial aviation (other than foreign trade)taxed at $.219/.044* $.175/.000* $ 355Use in commercial aviation (other than foreign trade)taxed at $.244 .200 417Nonexempt use in noncommercial aviation .025/.200* 418Other nontaxable uses taxed at $.244 .243 346Other nontaxable uses taxed at $.219/.044* .218/.043* 369LUST tax on aviation fuels used in foreign trade .001 433*This rate applies after December 31, 2009.
2
5 Kerosene Used in Aviation Caution
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a
b
c
d
e
6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No.
Exception. did(c) Gallons (d) Amount of credit (e) CRN(b) Rate
ab
7 Sales by Registered Ultimate Vendors of Undyed Kerosene (OtherThan Kerosene For Use in Aviation) Registration No.
didException:(b) Rate (c) Gallons (d) Amount of credit (e) CRN
abc
8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No.
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a
b
cdef
4136
F9.00.03 US4136P2
£
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6576040
6576035
6576085 6576055
6576090 6576060,65760656576068
65730386573055
657315165731536573160
6579101
65791096579111,6579112
6579185 65791136579190 6579102,6579103
6579045
PageForm 4136 (2009)
Th ere is a reduced cred it rate f or use in certain intercit y and local buses (type of use 5). See page 5 in th e Inst ruct ions f or Form 4136 f or th e cred it rate.
Form (2009)
Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to anyperson for use as a fuel or was used as a fuel by the claimant.
Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture metASTM D6751 and met EPA's registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use asa fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of BiodieselReseller. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA's registration requirementsfor fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by theclaimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, ifapplicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See theinstructions for line 10 for information about renewable diesel used in aviation.
Biodiesel (other than agri- biodiesel) mixtures $ 1.00/.000* $ 388Agri- biodiesel mixtures 390$ 1.00/.000*Renewable diesel mixtures 307$ 1.00/.000**This rate applies after December 31, 2009.
Liquefied petroleum gas (LPG) $ .183 $ 419"P Series" fuels .183 420Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) .183 421Liquefied hydrogen .183 422Any liquid fuel derived from coal (including peat)through the Fischer- Tropsch process .243 423Liquid fuel derived from biomass .243 424Liquefied natural gas (LNG) .243 425Liquefied gas derived from biomass .183 435
Liquefied petroleum gas (LPG) $ .50/000* 426$"P Series" fuels .50/.000* 427Compressed natural gas (CNG) (GGE = 121 cu. ft.) 428.50/.000*Liquefied hydrogen .50 429Any liquid fuel derived from coal (including peat) through theFischer- Tropsch process .50/.000* 430Liquid fuel derived from biomass .50/.000* 431Liquefied natural gas (LNG) .50/.000* 432Liquefied gas derived from biomass 436.50/.000*Compressed gas derived from biomass (GGE = 121 cu. ft.) 437.50/.000**This rate applies after December 31, 2009.
3
Alcohol Fuel Mixture Credit Registration No.9
(b) Rate (c) Gallons of (d) Amount of credit (e) CRNalcohol
ab
10 Biodiesel or Renewable Diesel Mixture Credit Registration No.
Th ere is a reduced cred it rate f or use in certain intercit y and local buses (type of use 5). See page 6 in th e Inst ruct ions f or Form 4136 f or th e cred it rate.
(2009)Form
Diesel fuel sold for the exclusive use of a state or local government $ .243 360$Kerosene sold for the exclusive use of a state or local government .243 346Kerosene for use in aviation sold for the exclusive use of a state or localgovernment taxed at $.219/.044* .218/.043* 369*This rate applies after December 31, 2009.
Nontaxable use $ .197 $ 309Exported .198 306
Blender credit $ .046 $ 310
Exported dyed diesel fuel and exported gasoline blendstockstaxed at $.001 $ .001 $ 415Exported dyed kerosene .001 416
Add lines 1 through 16, column (d). Enter here and on Form1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 23c; Form1041, line 24g; or the proper line of other returns. $
14 Nontaxable Use of a Diesel- Water Fuel Emulsion
Caution.(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
ab
15 Diesel- Water Fuel Emulsion Blending Registration No.
(c) Gallons (d) Amount of credit (e) CRN(b) Rate
16 Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate (c) Gallons (d) Amount of credit (e) CRNa
b
17 Total income tax credit claimed.
174136
F9.00.02 US4136P4
£
£
£
65782006578202
6578204,6578206
6578390 65783006578302
6578400
65785006578502
OM B No. 1545- 0166Form(Rev. D ecember 2009) At tach mentD epartment of th e Treasury
Sequence No.Internal Revenue Service
Name(s) as sh ow n on return
Type of property State w h eth er reh ab ilitat ion, energy, ref orestat ion, qualif y ing advanced coal project , or qualif y ing gasif icat ion project , or qualif y ingadvanced energy project property. (See inst ruct ions f or Form 3468 f or th e year th e investment cred it property w as placed in service f or def init ions.) Ifreh ab ilitat ion property, also sh ow type of build ing. If energy property, sh ow type.
Form (Rev. 12- 2009)
(see Specific Instructions)Original rate of creditCost or other basisOriginal credit (see instructions)Date property was placed in serviceDate property ceased to be qualifiedinvestment credit propertyNumber of full years between the date on line4 and the date on line 5
Recapture percentage (see instructions)Tentative recapture tax. Multiply line 3 by thepercentage on line 7Add all the amounts on line 8Enter the tentative recapture tax from property for which there was an increase in nonqualified nonrecoursefinancing. Attach a separate schedule (see instructions)Add lines 9 and 10Unused credits (see instructions)Total increase in tax. Subtract line 12 from line 11. Enter here and on the appropriate line of your taxreturn. See section 45K(b)(4) if you claim the nonconventional source fuel credit. Electing largepartnerships, see instructions
65Attach to your income tax return.Identifying number
Properties
A
B
C
D
PropertiesA B C D
112 23 34 45
56
6
7 78
89 9
1010
11 1112 1213
13
D9.00.02 US4255P1 4255For Paperwork Reduction Act Notice, see instructions.ERF
Original Investment CreditComputation Steps:
Recapture Tax
Recapture of Investment Credit4255
£
6533090
6533060
6533070
OM B No. 1545- 0172
Form
At tach mentD epartment of th e Treasury Sequence No.Internal Revenue Service (99)Name(s) sh ow n on return B usiness or act ivit y to w h ich th is f orm relates
D escript ion of property Cost (business use only) Elected cost
B asis f or depreciat ion M onth and Recovery Convent ion M eth od D epreciat ion deduct ionClassif icat ion of property year placed in (business/ investment useperiodonly see inst ruct ions)service
Form (2009)
If you have any listed property, complete Part V before you complete Part I.
Maximum amount. See the instructions for a higher limit for certain businesses $250,000Total cost of section 179 property placed in service (see instructions)Threshold cost of section 179 property before reduction in limitation (see instructions) $800,000Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter - 0-Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter - 0- . If married filingseparately, see instructions
Listed property. Enter the amount from line 29Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7Tentative deduction. Enter the of line 5 or line 8Carryover of disallowed deduction from line 13 of your 2008 Form 4562Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions)Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11Carryover of disallowed deduction to 2010. Add lines 9 and 10, less line 12
Do not use Part II or Part III below for listed property. Instead, use Part V.
include listed property. (See instructions.)
Special depreciation allowance for qualified property (other than listed property) placed in serviceduring the tax year (see instructions)Property subject to section 168(f)(1) electionOther depreciation (including ACRS)
include listed property. (See instructions.)
MACRS deductions for assets placed in service in tax years beginning before 2009If you are electing to group any assets placed in service during the tax year into one or moregeneral asset accounts, check here
3- year property5- year property7- year property
10- year property15- year property20- year property25- year property 25 yrs. S/LResidential rental 27.5 yrs. MM S/Lproperty 27.5 yrs. MM S/LNonresidential real 39 yrs. MM S/Lproperty MM S/L
Class life S/L12- year 12 yrs. S/L40- year 40 yrs. MM S/L
(See instructions.)Listed property. Enter amount from line 28
Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instr.For assets shown above and placed in service during the current year,enter the portion of the basis attributable to section 263A costs
67See separate instructions. Attach to your tax return.Identifying number
1 12 23 34 45
5(a) (b) (c)6
7 78 89 smaller 9
10 1011 1112 1213 13
Note:
1414
15 1516 16
)Section A
17 1718
Section B - Assets Placed in Service During 2009 Tax Year Using the General Depreciation System(c)(b)
(a) (d) (e) (f) (g)
19abcdefgh
i
Section C - Assets Placed in Service During 2009 Tax Year Using the Alternative Depreciation System
20abc
21 2122 Total.
2223
23For Paperwork Reduction Act Notice, see separate instructions.ERF F9.00.01 US4562P1 4562
Part I Election To Expense Certain Property Under Section 179Note:
Part II )Special Depreciation Allowance and Other Depreciation (Do not
Part III MACRS Depreciation (Do not
Part IV Summary
(Including Information on Listed Property)Depreciation and Amortization
£ £
£
£·¸
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5201010,5201020
5201010 5201110
5201210
5202010520202052020305202040520205052020605202065
52020705202085
5202080,5202082
520401052040205204030
520301052030205203030520304052030505203060
5203070
5203080
5203110520312052031305203140520315052031605203170
52031805203190
520321052032205203230520324052032505203260
6202010620202062020306202040620205062020606202065
62020706202085
6202080,6202082
620401062040206204030
6310090
6208010,62080156207
6200,6206,6202095
6203
Form 4562 (2009) Page
D o you h ave evidence to support th e business/ investment use claimed?
ElectedType of property (list B usiness/D ate placed in Cost or oth er Reco- M eth od / D epreciat ionB asis f or depreciat ioninvestmentveh icles f irst ) sect ion 179veryservice basis (business/ investment Convent ion deduct ionuse costperioduse only)percentage
Amort izat ionD escript ion of costs CodeD ate amort izat ion Amort izab le Amort izat ion f orperiod orbegins amount sect ion th is year
percentage
(2009)Form
(Include automobiles, certain other vehicles, cellular telephones, certain computers, andproperty used for entertainment, recreation, or amusement.)
For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
See the instructions for limits for passenger automobiles.If "Yes," is the evidence written?
Special depreciation allowance for qualified listed property placed in service during the taxyear and used more than 50% in a qualified business use (see instructions)Property used more than 50% in a qualified business use:
%%%
Property used 50% or less in a qualified business use:% S/L% S/L% S/L
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1.Add amounts in column (i), line 26. Enter here and on line 7, page 1.
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you providedvehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
Total business/investment miles driven duringthe year ( include commuting miles)Total commuting miles driven during the yearTotal other personal (noncommuting)miles drivenTotal miles driven during the year.Add lines 30 through 32Was the vehicle available for personaluse during off- duty hours?Was the vehicle used primarily by amore than 5% owner or related person?Is another vehicle available for personaluse?
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees whomore than 5% owners or related persons (see instructions).Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting,by your employees?Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?See the instructions for vehicles used by corporate officers, directors, or 1% or more ownersDo you treat all use of vehicles by employees as personal use?Do you provide more than five vehicles to your employees, obtain information from your employees aboutthe use of the vehicles, and retain the information received?Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.)
If your answer to 37, 38, 39, 40, or 41 is "Yes," do not complete Section B for the covered vehicles.
Amortization of costs that begins during your 2009 tax year (see instructions):
Amortization of costs that began before your 2009 tax yearAdd amounts in column (f). See the instructions for where to report
2
Note: only
)Section A - Depreciation and Other Information (Caution:24a Yes No Yes No24b
(a) (c) (i)(b) (d) (e) (f) (g) (h)
2525
26
27
28 2829 29
Section B - Information on Use of Vehicles
(b) (c) (d) (e) (f)(a)30
do not3132
33
Yes No Yes No Yes No Yes No Yes No Yes No34
35
36
Section C - Questions for Employers Who Provide Vehicles for Use by Their Employeesare
notYes No37
38
3940
41Note:
(a) (b) (c) (d) (e) (f)
42
43 4344 Total. 44
4562F9.00.01 US4562P2
Part V Listed Property
AmortizationPart VI
·¸ ·¸ ·¸ ·¸
6208020,6208025
6208030 5201120
6208035
5268090 6268090,6268091,6268092* 6268050,6268051,6268052 * See left
OM B No. 1545- 0175
Form
D epartment of th e TreasuryInternal Revenue Service
Form (2009)
See the instructions to find out if the corporation is a small corporation exempt from thealternative minimum tax (AMT) under section 55(e).
Taxable income or (loss) before net operating loss deduction
Depreciation of post- 1986 propertyAmortization of certified pollution control facilitiesAmortization of mining exploration and development costsAmortization of circulation expenditures (personal holding companies only)Adjusted gain or lossLong- term contractsMerchant marine capital construction fundsSection 833(b) deduction (Blue Cross, Blue Shield, and similar type organizations only)Tax shelter farm activities (personal service corporations only)Passive activities (closely held corporations and personal service corporations only)Loss limitationsDepletionTax- exempt interest income from specified private activity bondsIntangible drilling costsOther adjustments and preferencesPre- adjustment alternative minimum taxable income (AMTI). Combine lines 1 through 2o
ACE from line 10 of the ACE worksheet in the instructionsSubtract line 3 from line 4a. If line 3 exceeds line 4a, enter the difference as anegative amount (see instructions)
Multiply line 4b by 75% (.75). Enter the result as a positive amountEnter the excess, if any, of the corporation's total increases in AMTI from prioryear ACE adjustments over its total reductions in AMTI from prior year ACEadjustments (see instructions). You enter an amount on line 4d(even if line 4b is positive)ACE adjustment.
If line 4b is zero or more, enter the amount from line 4cIf line 4b is less than zero, enter the of line 4c or line 4d as a negative amount
Combine lines 3 and 4e. If zero or less, stop here; the corporation does not owe any AMTAlternative tax net operating loss deduction (see instructions)
Subtract line 6 from line 5. If the corporation held a residual interestin a REMIC, see instructions
(if line 7 is $310,000 or more, skip lines 8a and 8b and enter - 0- on line 8c):Subtract $150,000 from line 7 (if completing this line for a member of a controlledgroup, see instructions). If zero or less, enter - 0-
Multiply line 8a by 25% (.25)Exemption. Subtract line 8b from $40,000 (if completing this line for a member of a controlled group,see instructions). If zero or less, enter - 0-
Subtract line 8c from line 7. If zero or less, enter - 0-If the corporation had qualified timber gain, complete Part II and enter the amount from line 24 here.Otherwise, multiply line 9 by 20% (.20)
Alternative minimum tax foreign tax credit (AMTFTC) (see instructions)Tentative minimum tax. Subtract line 11 from line 10Regular tax liability before applying all credits except the foreign tax credit
Subtract line 13 from line 12. If zero or less, enter - 0- . Enter here and on Form1120, Schedule J, line 3, or the appropriate line of the corporation's income tax return
See separate instructions.Attach to the corporation's tax return.
Complete Part II if the corporation hadqualified timber gain under section 1201(b). See instructions.
Enter qualified timber gain from Schedule D (Form 1120), line 15, as refigured for the AMT, if necessary. If youare filing Form 1120- RIC, see instructions for the amount to enter
Enter the amount from Schedule D (Form 1120), line 13, as refigured for the AMT, if necessaryEnter the amount from Part I, line 9Enter the of the amount on line 15, line 16, or line 17Multiply line 18 by 15% (.15)Subtract line 18 from line 17Multiply line 20 by 20% (.20)Enter the total of line 19 and line 21Multiply line 17 by 20% (.20)Enter the of line 22 or line 23 here and on Part I, line 10
Part II Alternative Tax for Corporations with Qualified Timber Gain.
4626
54060155406020
See ACE Worksheet Instructions (which begin on page 8).
Pre- adjustment AMTI. Enter the amount from line 3 of Form 4626ACE depreciation adjustment:AMT depreciationACE depreciation:
Post- 1993 propertyPost- 1989, pre- 1994 propertyPre- 1990 MACRS propertyPre- 1990 original ACRS propertyProperty described in sections168(f)(1) through (4)Other propertyTotal ACE depreciation. Add lines 2b(1) through 2b(6)
ACE depreciation adjustment. Subtract line 2b(7) from line 2aInclusion in ACE of items included in earnings and profits (E&P):Tax- exempt interest incomeDeath benefits from life insurance contractsAll other distributions from life insurance contracts (including surrenders)Inside buildup of undistributed income in life insurance contractsOther items (see Regulations sections 1.56(g)- 1(c)(6)(iii) through (ix) for apartial list)
Total increase to ACE from inclusion in ACE of items included in E&P. Add lines 3a through 3eDisallowance of items not deductible from E&P:Certain dividends receivedDividends paid on certain preferred stock of public utilities that aredeductible under section 247Dividends paid to an ESOP that are deductible under section 404(k)Nonpatronage dividends that are paid and deductible under section1382(c)Other items (see Regulations sections 1.56(g)- 1(d)(3)(i) and (ii) for apartial list)Total increase to ACE because of disallowance of items not deductible from E&P. Add lines 4athrough 4eOther adjustments based on rules for figuring E&P:Intangible drilling costsCirculation expendituresOrganizational expendituresLIFO inventory adjustmentsInstallment salesTotal other E&P adjustments. Combine lines 5a through 5eDisallowance of loss on exchange of debt poolsAcquisition expenses of life insurance companies for qualified foreign contractsDepletionBasis adjustments in determining gain or loss from sale or exchange of pre- 1994 property
Combine lines 1, 2c, 3f, 4f, and 5f through 9. Enter the result here and online 4a of Form 4626
1 12
a 2ab
(1) 2b(1)(2) 2b(2)(3) 2b(3)(4) 2b(4)(5)
2b(5)(6) 2b(6)(7) 2b(7)
c 2c3
a 3ab 3bc 3cd 3de
3ef 3f
4a 4ab
4bc 4cd
4de
4ef
4f5
5aa5bb5cc5dd5ee
f 5f6 67 78 89 9
10 Adjusted current earnings.10
USACEP01ERF F9.00.01
Adjusted Current Earnings (ACE) Worksheet£
Adjustment to line 2a: 66201006620050
6620208662021066202206620230
66202406620250
6620320662033066203406620350
6620360,6620370
6620420
66204306620440
6620450
6620460
66205106620515662052066205306620540
6620610662062066206306620640
OM B No. 1545- 0177
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.Name(s) sh ow n on tax return
Enter 10% of your ad justed gross income f rom Form 1040, line 38, or Form 1040NR, line 36. Estates and t rusts, see inst ruct ions
Form (2009)
(Use this section to report casualties and thefts of property used in a tradeor business or for income- producing purposes.)
Use a separate line for each property lost or damagedDescription of properties (show type, location, and date acquired for each property).from the same casualty or theft.PropertyPropertyPropertyProperty
Cost or other basis of each propertyInsurance or other reimbursement (whether or notyou filed a claim) (see instructions)
If line 2 is than line 3, skip line 4.
thanGain from casualty or theft. If line 3 isline 2, enter the difference here and skip lines 5through 9 for that column. See instructions if line 3includes insurance or other reimbursement you didnot claim, or you received payment for your loss ina later tax year
Fair market value casualty or theftFair market value casualty or theftSubtract line 6 from line 5Enter the of line 2 or line 7Subtract line 3 from line 8. If zero or less, enter - 0-Casualty or theft loss. Add the amounts on line 9 in columns A through DEnter the of line 10 or $500.Subtract line 11 from line 10
Use only one Form 4684 for lines 13 through 22.Add the amounts on line 12 of all Forms 4684Add the amounts on line 4 of all Forms 4684
If line 14 is than line 13, enter the difference here and on Schedule D.complete the rest of this section (see instructions).If line 14 is than line 13, enter - 0- here and go to line 16.If line 14 is to line 13, enter - 0- here. complete the rest of this section.
If line 14 is than line 13, enter the differenceAdd the amounts on line 12 of all Forms 4684 on which you entered a disaster loss (see instructions)Is line 17 more than line 14?
Enter the difference. If you are filing Schedule A (Form 1040), go to line 19. Otherwise, enter thisamount on line 6 of Schedule L (Form 1040A or 1040). Do not complete the rest of Section A. Form1040NR filers, see instructions.
Enter - 0- . If you claim the standard deduction, do not complete the rest of Section A.Subtract line 18 from line 16
Subtract line 20 from line 19. If zero or less, enter - 0- .Add lines 18 and 21. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A,line 8. Estates and trusts, enter the result on the "Other deductions" line of your tax return
See separate instructions.Attach to your tax return.
Use a separate Form 4684 for each casualty or theft. 26Identifying number
not
1
ABCD
PropertiesA B C D
2 23
3Note: more
more4
45 before 56 after 67 78 smaller 89 9
10 1011 smaller 1112 12
Caution:13 1314 1415 more Do not
15lessequal Do not
16 less 1617 1718
Yes.
No. 1819 1920 2021 2122
22For Paperwork Reduction Act Notice, see page 5 of the instructions. 4684ERF
F9.00.02 US4684P1
SECTION A Personal Use Property
Casualties and Thefts££
£
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At tach ment Sequence No. PageForm 4684 (2009)Name(s) sh ow n on tax return. D o not enter name and ident if y ing number if sh ow n on page 1.
Gains f romLosses f rom casualt ies or th ef tscasualt ies or th ef tsTrade, business, Income-
Ident if y casualty or th ef t includ ib le in incomerental or royalty producing andproperty employee property
Enter th e amount f rom line 34, column (b )(ii) h ere. Ind ividuals, enter th e amount f rom income- producing property on Sch edule A (Form 1040),
line 28, or Form 1040NR, Sch edule A, line 16, and enter th e amount f rom property used as an employee on Sch edule A (Form 1040), line 23,
or Form 1040NR, Sch edule A, line 11. Estates and t rusts, partnersh ips, and S corporat ions, see inst ruct ions
Enter th e amount f rom line 39, column (b )(ii) h ere. Ind ividuals, enter th e amount f rom income- producing propertyon Sch edule A (Form 1040), line 28, or Form 1040NR, Sch edule A, line 16, and enter th e amount f rom property used as an employeeon Sch edule A (Form 1040), line 23 or Form 1040NR, Sch edule A, line 11.Estates and t rusts, enter on th e "Oth er deduct ions" lineof your tax return. Partnersh ips (except elect ing large partnersh ips) and S corporat ions, see th e note below . Elect ing large partnersh ips,enter on Form 1065- B , Part II, line 11
(2009)Form
Ð (Use a separate Part l for each casualty or theft.)Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged fromthe same casualty or theft.PropertyPropertyPropertyProperty
Cost or adjusted basis of each property
Insurance or other reimbursement (whether or notyou filed a claim). See the instructions for line 3
If line 24 is than line 25, skip line 26.Gain from casualty or theft. If line 25 is than line24, enter the difference here and on line 33 or line 38,column (c), except as provided in the instructions forline 37. Also, skip lines 27 through 31 for that column.See the instructions for line 4 if line 25 includesinsurance or other reimbursement you did not claim,or you received payment for your loss in a later taxyearFair market value casualty or theftFair market value casualty or theftSubtract line 28 from line 27Enter the of line 24 or line 29
If the property was totally destroyed bycasualty or lost from theft, enter on line 30the amount from line 24.
Subtract line 25 from line 30. If zero or less, enter - 0-Casualty or theft loss. Add the amounts on line 31. Enter the total here and on line 33 line 38 (see instructions).
(from separate Parts l)(i) (ii)
( ) ( )( ) ( )( ) ( )Totals. Add the amounts on line 33
Combine line 34, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797is not otherwise required, see instructions
Casualty or theft gains from Form 4797, line 32( ) ( )( ) ( )( ) ( )Total losses. Add amounts on line 38, columns (b)(i) and (b)(ii)
Total gains. Add lines 37 and 38, column (c)Add amounts on line 39, columns (b)(i) and (b)(ii)If the loss on line 41 is than the gain on line 40:Combine line 39, column (b)(i) and line 40, and enter the net gain or (loss) here. Partnerships (except electinglarge partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797,line 14. If Form 4797 is not otherwise required, see instructions
If the loss on line 41 is than or to the gain on line 40, combine lines 40 and 41 and enter here.Partnerships (except electing large partnerships), see the note below. All others, enter this amount on Form4797, line 3
Partnerships, enter the amount from line 42a, 42b, or line 43 on Form 1065, Schedule K, line 11.S corporations, enter the amount from line 42a or 42b on Form 1120S, Schedule K, line 10.
26 2Identifying number
23
ABCD
PropertiesA B C D
2424
2525
Note: more26 more
262727 before2828 after29293030 smaller
Note:
31 313232 or
(b) (c)(a)
33
343435
3536
36
373738
393940404141
42 morea
42ab
42b43 less equal
43Note:
F9.00.03 US4684P2 4684
SECTION B Business and Income- Producing PropertyPart I Casualty or Theft Gain or Loss
Part II Summary of Gains and Losses
Casualty or Theft of Property Held One Year or Less
Casualty or Theft of Property Held More Than One Year
6099090 6099091
6098
6093090 6093091
OM B No. 1545- 0184
Form
D epartment of th e Treasury At tach mentInternal Revenue Service (99) Sequence No.Name(s) sh ow n on return
Form (2009)
Enter the gross proceeds from sales or exchanges reported to you for 2009 on Form(s) 1099- B or 1099- S (or substitutestatement) that you are including on line 2, 10, or 20 (see instructions).
(see instructions)
Depreciation Cost or otherDate acquiredDescription Date sold Gross allowed or basis, plus Subtract (f) from the(mo., day, yr.)of property (mo., day, yr.) sales price allowable since improvements and sum of (d) and (e)acquisition expense of sale
Gain, if any, from Form 4684, line 43Section 1231 gain from installment sales from Form 6252, line 26 or 37Section 1231 gain or (loss) from like- kind exchanges from Form 8824Gain, if any, from line 32, from other than casualty or theft.Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:
Report the gain or (loss) following theinstructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
If line 7 is zero or a loss, enter the amount fromline 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long- term capital gain on theSchedule D filed with your return and skip lines 8, 9, 11, and 12 below.Nonrecaptured net section 1231 losses from prior years (see instructions)Subtract line 8 from line 7. If zero or less, enter - 0- . If line 9 is zero, enter the gain from line 7 on line 12 below. If line9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as along- term capital gain on the Schedule D filed with your return (see instructions)
(see instructions)Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
( )Loss, if any, from line 7Gain, if any, from line 7 or amount from line 8, if applicableGain, if any, from line 31Net gain or (loss) from Form 4684, lines 35 and 42aOrdinary gain from installment sales from Form 6252, line 25 or 36Ordinary gain or (loss) from like- kind exchanges from Form 8824Combine lines 10 through 16For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines aand b below. For individual returns, complete lines a and b below:If the loss on line 11 includes a loss from Form 4684, line 39, column (b)(ii), enter that part of the loss here. Enter thepart of the loss from income- producing property on Schedule A (Form 1040), line 28, and the part of the lossfrom property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a."See instructionsRedetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14
Attach to your tax return. See separate instructions. 27Identifying number
11
(e) (f) (g) Gain or (loss)(a) (b) (c) (d)
2
3 34 45 56 67 7
Partnerships (except electing large partnerships) and S corporations.
Individuals, partners, S corporation shareholders, and all others.
8 89
9
10
111112 12
13131414151516161717
18
a
18ab 18b
For Paperwork Reduction Act Notice, see separate instructions. 4797
US4797P1F9.00.01ERF
(Also Involuntary Conversions and Recapture AmountsUnder Sections 179 and 280F(b)(2))
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From OtherPart IThan Casualty or Theft- Most Property Held More Than 1 Year
enter - 0- on line 26g, except f or a corporat ion sub ject to sect ion 291.
(see inst ruct ions)
Form (2009)
(see instructions) Description of section 1245, 1250, 1252, 1254, or 1255 property: Date acquired Date sold
(mo., day, yr.) (mo., day, yr.)
Gross sales price ( See line 1 before completing.)Cost or other basis plus expense of saleDepreciation (or depletion) allowed or allowableAdjusted basis. Subtract line 22 from line 21
Total gain. Subtract line 23 from line 20
Depreciation allowed or allowable from line 22Enter the of line 24 or 25a
Additional depreciation after 1975 (see instructions)Applicable percentage multiplied by the of line 24or line 26a (see instructions)Subtract line 26a from line 24. If residential rental property
line 24 is not more than line 26a, skip lines 26d and 26eAdditional depreciation after 1969 and before 1976Enter the of line 26c or 26dSection 291 amount (corporations only)Add lines 26b, 26e, and 26f
Skip this section if you did notdispose of farmland or if this form is being completed for apartnership (other than an electing large partnership).Soil, water, and land clearing expensesLine 27a multiplied by applicable percentageEnter the of line 24 or 27b
Intangible drilling and development costs, expenditures fordevelopment of mines and other natural deposits,mining exploration costs, and depletion (seeinstructions)Enter the of line 24 or 28a
Applicable percentage of payments excluded fromincome under section 126 (see instructions)Enter the of line 24 or 29a (see instructions)
Complete property columns A through D through line 29b before going to line 30.
Total gains for all properties. Add property columns A through D, line 24Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 37. Enter the portion fromother than casualty or theft on Form 4797, line 6
(see instructions)
Section 179 expense deduction or depreciation allowable in prior years.Recomputed depreciation (see instructions)Recapture amount. Subtract line 34 from line 33. See the instructions for where to report
2
19 (a) (b) (c)
ABCD
Property A Property B Property C Property DThese columns relate to the properties on lines 19A through 19D.
20 20Note:21 2122 2223 23
24 2425 If section 1245 property:
a 25ab 25bsmaller
26 If section 1250 property:
a 26ab smaller
26bc
26cord 26de 26esmallerf 26fg 26g
27 If section 1252 property:
a 27ab 27bc 27csmaller
28 If section 1254 property:a
28ab smaller 28b
29 If section 1255 property:a
29ab smaller 29b
30 3031 3132
32
(a) Section (b) Section179 280F(b)(2)
33 3334 3435 35
F9.00.02 US4797P2 4797
Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
Summary of Part III Gains.
Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
£
There are no account mappings on this page
OM B No. 1545- 0184
Form
D epartment of th e Treasury At tach mentInternal Revenue Service (99) Sequence No.Name(s) sh ow n on return
Form (2009)
Enter the gross proceeds from sales or exchanges reported to you for 2009 on Form(s) 1099- B or 1099- S (or substitutestatement) that you are including on line 2, 10, or 20 (see instructions).
(see instructions)
Depreciation Cost or otherDate acquiredDescription Date sold Gross allowed or basis, plus Subtract (f) from the(mo., day, yr.)of property (mo., day, yr.) sales price allowable since improvements and sum of (d) and (e)acquisition expense of sale
Gain, if any, from Form 4684, line 43Section 1231 gain from installment sales from Form 6252, line 26 or 37Section 1231 gain or (loss) from like- kind exchanges from Form 8824Gain, if any, from line 32, from other than casualty or theft.Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:
Report the gain or (loss) following theinstructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
If line 7 is zero or a loss, enter the amount fromline 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long- term capital gain on theSchedule D filed with your return and skip lines 8, 9, 11, and 12 below.Nonrecaptured net section 1231 losses from prior years (see instructions)Subtract line 8 from line 7. If zero or less, enter - 0- . If line 9 is zero, enter the gain from line 7 on line 12 below. If line9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as along- term capital gain on the Schedule D filed with your return (see instructions)
(see instructions)Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
( )Loss, if any, from line 7Gain, if any, from line 7 or amount from line 8, if applicableGain, if any, from line 31Net gain or (loss) from Form 4684, lines 35 and 42aOrdinary gain from installment sales from Form 6252, line 25 or 36Ordinary gain or (loss) from like- kind exchanges from Form 8824Combine lines 10 through 16For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines aand b below. For individual returns, complete lines a and b below:If the loss on line 11 includes a loss from Form 4684, line 39, column (b)(ii), enter that part of the loss here. Enter thepart of the loss from income- producing property on Schedule A (Form 1040), line 28, and the part of the lossfrom property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a."See instructionsRedetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14
Attach to your tax return. See separate instructions. 27Identifying number
11
(e) (f) (g) Gain or (loss)(a) (b) (c) (d)
2
3 34 45 56 67 7
Partnerships (except electing large partnerships) and S corporations.
Individuals, partners, S corporation shareholders, and all others.
8 89
9
10
111112 12
13131414151516161717
18
a
18ab 18b
For Paperwork Reduction Act Notice, see separate instructions. 4797
US4797P1F9.00.01ERF
(Also Involuntary Conversions and Recapture AmountsUnder Sections 179 and 280F(b)(2))
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From OtherPart IThan Casualty or Theft- Most Property Held More Than 1 Year
Part II Ordinary Gains and Losses
Sales of Business Property
£ £
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ÍÎÅÆÅÆéê
ALT MIN TAX
5400001 or 6300080
5400005,5400010
54000155400020,5400025
5400030
5400035
5400040,5400045,5400050
540005554000525400060,54000655400070,5400054
Form 4797 (2009) Page
If st raigh t line depreciat ion w as used ,
enter - 0- on line 26g, except f or a corporat ion sub ject to sect ion 291.
(see inst ruct ions)
Form (2009)
(see instructions) Description of section 1245, 1250, 1252, 1254, or 1255 property: Date acquired Date sold
(mo., day, yr.) (mo., day, yr.)
Gross sales price ( See line 1 before completing.)Cost or other basis plus expense of saleDepreciation (or depletion) allowed or allowableAdjusted basis. Subtract line 22 from line 21
Total gain. Subtract line 23 from line 20
Depreciation allowed or allowable from line 22Enter the of line 24 or 25a
Additional depreciation after 1975 (see instructions)Applicable percentage multiplied by the of line 24or line 26a (see instructions)Subtract line 26a from line 24. If residential rental property
line 24 is not more than line 26a, skip lines 26d and 26eAdditional depreciation after 1969 and before 1976Enter the of line 26c or 26dSection 291 amount (corporations only)Add lines 26b, 26e, and 26f
Skip this section if you did notdispose of farmland or if this form is being completed for apartnership (other than an electing large partnership).Soil, water, and land clearing expensesLine 27a multiplied by applicable percentageEnter the of line 24 or 27b
Intangible drilling and development costs, expenditures fordevelopment of mines and other natural deposits,mining exploration costs, and depletion (seeinstructions)Enter the of line 24 or 28a
Applicable percentage of payments excluded fromincome under section 126 (see instructions)Enter the of line 24 or 29a (see instructions)
Complete property columns A through D through line 29b before going to line 30.
Total gains for all properties. Add property columns A through D, line 24Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 37. Enter the portion fromother than casualty or theft on Form 4797, line 6
(see instructions)
Section 179 expense deduction or depreciation allowable in prior years.Recomputed depreciation (see instructions)Recapture amount. Subtract line 34 from line 33. See the instructions for where to report
2
19 (a) (b) (c)
ABCD
Property A Property B Property C Property DThese columns relate to the properties on lines 19A through 19D.
20 20Note:21 2122 2223 23
24 2425 If section 1245 property:
a 25ab 25bsmaller
26 If section 1250 property:
a 26ab smaller
26bc
26cord 26de 26esmallerf 26fg 26g
27 If section 1252 property:
a 27ab 27bc 27csmaller
28 If section 1254 property:a
28ab smaller 28b
29 If section 1255 property:a
29ab smaller 29b
30 3031 3132
32
(a) Section (b) Section179 280F(b)(2)
33 3334 3435 35
F9.00.02 US4797P2 4797
Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
Summary of Part III Gains.
Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
£
ALT MIN TAXThere are no account mappings on this page
OM B No. 1545- 0184
Form
D epartment of th e Treasury At tach mentInternal Revenue Service (99) Sequence No.Name(s) sh ow n on return
Form (2009)
Enter the gross proceeds from sales or exchanges reported to you for 2009 on Form(s) 1099- B or 1099- S (or substitutestatement) that you are including on line 2, 10, or 20 (see instructions).
(see instructions)
Depreciation Cost or otherDate acquiredDescription Date sold Gross allowed or basis, plus Subtract (f) from the(mo., day, yr.)of property (mo., day, yr.) sales price allowable since improvements and sum of (d) and (e)acquisition expense of sale
Gain, if any, from Form 4684, line 43Section 1231 gain from installment sales from Form 6252, line 26 or 37Section 1231 gain or (loss) from like- kind exchanges from Form 8824Gain, if any, from line 32, from other than casualty or theft.Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:
Report the gain or (loss) following theinstructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
If line 7 is zero or a loss, enter the amount fromline 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long- term capital gain on theSchedule D filed with your return and skip lines 8, 9, 11, and 12 below.Nonrecaptured net section 1231 losses from prior years (see instructions)Subtract line 8 from line 7. If zero or less, enter - 0- . If line 9 is zero, enter the gain from line 7 on line 12 below. If line9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as along- term capital gain on the Schedule D filed with your return (see instructions)
(see instructions)Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
( )Loss, if any, from line 7Gain, if any, from line 7 or amount from line 8, if applicableGain, if any, from line 31Net gain or (loss) from Form 4684, lines 35 and 42aOrdinary gain from installment sales from Form 6252, line 25 or 36Ordinary gain or (loss) from like- kind exchanges from Form 8824Combine lines 10 through 16For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines aand b below. For individual returns, complete lines a and b below:If the loss on line 11 includes a loss from Form 4684, line 39, column (b)(ii), enter that part of the loss here. Enter thepart of the loss from income- producing property on Schedule A (Form 1040), line 28, and the part of the lossfrom property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a."See instructionsRedetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14
Attach to your tax return. See separate instructions. 27Identifying number
11
(e) (f) (g) Gain or (loss)(a) (b) (c) (d)
2
3 34 45 56 67 7
Partnerships (except electing large partnerships) and S corporations.
Individuals, partners, S corporation shareholders, and all others.
8 89
9
10
111112 12
13131414151516161717
18
a
18ab 18b
For Paperwork Reduction Act Notice, see separate instructions. 4797
US4797P1F9.00.01ERF
(Also Involuntary Conversions and Recapture AmountsUnder Sections 179 and 280F(b)(2))
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From OtherPart IThan Casualty or Theft- Most Property Held More Than 1 Year
Part II Ordinary Gains and Losses
Sales of Business Property
£ £
ÓÔßàçèßàÕÖáâéêáâ ËÌÃÄÃÄçè
ÍÎÅÆÅÆéê
ACE
5401001 or 6300080
5401005,5401010
54010155401020,5401025
5401030
5401035
5401040,5401045,5401050
54010555401052
5401060,54010655401070,5401054
Form 4797 (2009) Page
If st raigh t line depreciat ion w as used ,
enter - 0- on line 26g, except f or a corporat ion sub ject to sect ion 291.
(see inst ruct ions)
Form (2009)
(see instructions) Description of section 1245, 1250, 1252, 1254, or 1255 property: Date acquired Date sold
(mo., day, yr.) (mo., day, yr.)
Gross sales price ( See line 1 before completing.)Cost or other basis plus expense of saleDepreciation (or depletion) allowed or allowableAdjusted basis. Subtract line 22 from line 21
Total gain. Subtract line 23 from line 20
Depreciation allowed or allowable from line 22Enter the of line 24 or 25a
Additional depreciation after 1975 (see instructions)Applicable percentage multiplied by the of line 24or line 26a (see instructions)Subtract line 26a from line 24. If residential rental property
line 24 is not more than line 26a, skip lines 26d and 26eAdditional depreciation after 1969 and before 1976Enter the of line 26c or 26dSection 291 amount (corporations only)Add lines 26b, 26e, and 26f
Skip this section if you did notdispose of farmland or if this form is being completed for apartnership (other than an electing large partnership).Soil, water, and land clearing expensesLine 27a multiplied by applicable percentageEnter the of line 24 or 27b
Intangible drilling and development costs, expenditures fordevelopment of mines and other natural deposits,mining exploration costs, and depletion (seeinstructions)Enter the of line 24 or 28a
Applicable percentage of payments excluded fromincome under section 126 (see instructions)Enter the of line 24 or 29a (see instructions)
Complete property columns A through D through line 29b before going to line 30.
Total gains for all properties. Add property columns A through D, line 24Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 37. Enter the portion fromother than casualty or theft on Form 4797, line 6
(see instructions)
Section 179 expense deduction or depreciation allowable in prior years.Recomputed depreciation (see instructions)Recapture amount. Subtract line 34 from line 33. See the instructions for where to report
2
19 (a) (b) (c)
ABCD
Property A Property B Property C Property DThese columns relate to the properties on lines 19A through 19D.
20 20Note:21 2122 2223 23
24 2425 If section 1245 property:
a 25ab 25bsmaller
26 If section 1250 property:
a 26ab smaller
26bc
26cord 26de 26esmallerf 26fg 26g
27 If section 1252 property:
a 27ab 27bc 27csmaller
28 If section 1254 property:a
28ab smaller 28b
29 If section 1255 property:a
29ab smaller 29b
30 3031 3132
32
(a) Section (b) Section179 280F(b)(2)
33 3334 3435 35
F9.00.02 US4797P2 4797
Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
Summary of Part III Gains.
Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
£
ACEThere are no account mappings on this page
Form
(Rev. M arch 2007) OM B No. 1545- 0217
D epartment of th e TreasuryInternal Revenue Service
B eginning End ing From To
From sources in From all oth er sources From sources in th e U.S. From sources in American From all oth er sources From sources in th e U.S.
American Samoa outside th e U.S. Samoa outside th e U.S.
Totals
Form (Rev. 3- 2007)
Name
The corporation must have been an existing credit claimant with respect to American Samoa andmust have elected the application of section 936 for its last tax year beginning before January 1, 2006, toqualify for the American Samoa economic development credit.
(see instructions)
Tax year. Use a separate line for each tax year ending with or within the Periods in which trade or business was actively conducted incorporation's applicable period. Start within the earliest such tax year. American Samoa (dates are inclusive)
Gross income from the active conduct of a trade or All other gross incomebusiness in American Samoa
Total gross income in applicable period. Enter the total of columns (e) through (j)Gross income in applicable period from sources in American Samoa. Enter the total of columns (e) and (h)Divide line 2 by line 1. If less than 80%, The American Samoa economic developmentcredit is not allowedGross income from the active conduct of a trade or business in American Samoa. Enter the totalof columns (e), (f), and (g)Divide line 4 by line 1. If less than 75%, The American Samoa economic developmentcredit is not allowed
(see instructions)
Enter 60% of qualified compensationEnter 15% of the depreciation deduction for short- life qualified tangible propertyEnter 40% of the depreciation deduction for medium- life qualified tangible propertyEnter 65% of the depreciation deduction for long- life qualified tangible propertyTentative credit. Add lines 6 through 9Total U.S. income tax against which credit is allowed
Enter the of line 10 or 11. Enterthe result here and on Form 1120, Schedule J, line 5b, or the corresponding line of other returns(see instructions)
See the separate instructions.Attach to the corporation's tax return.
For calendar year 20 , or other tax year beginning , , and ending , 20 .Employer identification number
Caution:
Part I Gross Income in Applicable Period
(a) (b) (c) (d)
Gross income during periods shown in columns (c) and (d)
(e) (f) (g) (h) (i) (j)
1122
3 stop here.3
44
5 stop here.5
Part II American Samoa Economic Development Credit
6 67 78 89 9
10 1011 1112 American Samoa economic development credit. smaller
12For Paperwork Reduction Act Notice, see the separate instructions. 5735
At tach mentD epartment of th e TreasurySequence No.Internal Revenue Service
Name(s) sh ow n on return
Form (2009)
Enter on the applicable line below the total qualified first- or second- year wages paid or incurredduring the tax year, and multiply by the percentage shown, for services of employees who arecertified (if required) as members of a targeted group.Qualified first- year wages of employees who worked for you at least
$ X 25% (.25)120 hours but fewer than 400 hours
Qualified first- year wages of employees who worked for you atleast 400 hours $ X 40% (.40)
Qualified second- year wages of employees certified as long- termfamily assistance recipients $ X 50% (.50)
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to salaries and wages
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts
Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others,go to line 5
Work opportunity credit included on line 4 from passive activities (see instructions)
Subtract line 5 from line 4
Work opportunity credit allowed for 2009 from a passive activity (see instructions)
Carryforward of any work opportunity credit that originated in a tax year that began after 2006 andcarryforward from 2008 of the New York Liberty Zone business employee credit
Carryback of the work opportunity credit from 2010 (see instructions)
Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, reportthis amount on Form 3800, line 29b
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (seeinstructions)
Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form3800, line 29b
Attach to your tax return.77
Identifying number
1
a1a
b1b
c1c
2 2
3 3
44
5 5
6 6
7 7
88
9 9
1010
1111
1212
For Paperwork Reduction Act Notice, see instructions. 5884
F9.00.01 US5884P1ERF
Work Opportunity Credit2009
£
×ØãäãäÓÔÙÚåæåæÕÖ
6660100
6660110
6660115
6664090
6660300
6660305
6539083,6666085
6660315
OM B No. 1545- 1978(Rev. D ecember 2008)
At tach mentD epartment of th e TreasuryInternal Revenue Service Sequence No.
Form (12- 2008)
Form
Name(s) shown on return
(see instructions)
Enter the total qualified wages paid or incurred after the applicable disaster date andbefore January 1, 2009, while the business was inoperable
Multiply line 1 by 40% (.40). See instructions for the adjustment you must make tosalaries and wages
Employee retention credit from partnerships, S corporations, cooperatives, estates,and trusts
Add lines 2 and 3. Report this amount on the applicable line ofForm 3800 (e.g., line 1t of the 2008 Form 3800). If you have a credit from Section B, seeinstructions. S corporations, partnerships, estates, trusts, cooperatives, regulatedinvestment companies, and real estate investment trusts, see instructions
(see instructions)
Enter the value (up to $600 per month per employee) of qualified lodging furnishedin- kind to qualified employees during the tax year from November 1, 2008, throughMay 1, 2009 (see instructions)
Multiply line 5 by 30% (.30). See instructions for the adjustment you must make tosalaries and wages
Employer housing credit from partnerships, S corporations, cooperatives, estates,and trusts
Add lines 6 and 7. Report this amount on the applicable line ofForm 3800 (e.g., line 1t of the 2009 Form 3800). If you have a credit from Section A, seeinstructions. S corporations, partnerships, estates, trusts, cooperatives, regulatedinvestment companies, and real estate investment trusts, see instructions
Attach to your tax return.
Identifying number
SECTION A. Employee Retention Credit
11
22
33
4 Current year credit.
4
SECTION B. Employer Housing Credit
5
5
66
77
8 Current year credit.
8For Paperwork Reduction Act Notice, see instructions. 5884- A
ERF F9.00.01 US5884A1
77A
Area EmployersCredits for Affected Midwestern Disaster5884- A
£
6660208
6660203
6660217
XFE09 only: 6660218
6660211
OM B No. 1545- 0231
Form
D epartment of th e TreasuryAt tach mentInternal Revenue Service Sequence No.
Name(s) sh ow n on return
Number of Gallons Column (a) x Column (b )RateSold or Used
Form (2009)
You cannot claim any amounts on Form 6478 that you claimed (or will claim) on Schedule C (Form 720), Form 8849, orForm 4136.
Type of Fuel
Qualified ethanol fuel production (see instructions for$.10election)
Alcohol 190 proof or greater alcohol 190 proof or greaterin fuel mixtures $.45*Alcohol less than 190 proof but at least 150 proof alcoholless than 190 proof but at least 150 proof in fuel mixtures $.3333*Qualified cellulosic biofuel produced after 2008 that is alcohol(see instructions for election) $.41* *Qualified cellulosic biofuel produced after 2008 that is notalcohol (see instructions for election) $1.01Add the amounts in column (c) on lines 1 through 5. Include this amount in your income for 2009(see instructions)Alcohol and cellulosic biofuel fuels credit from a partnership, S corporation, cooperative, estate,or trust (see instructions)Add lines 6 and 7. Partnerships and S corporations, report this amount on Schedule K. All others,go to line 9Alcohol and cellulosic biofuel fuels credit included on line 8 from passive activities(see instructions)Subtract line 9 from line 8Alcohol and cellulosic biofuel fuels credit allowed for 2009 from a passive activity (see instructions)Carryforward of any alcohol and cellulosic biofuel fuels credit that originated in a tax year thatbegan after 2004Carryback of the alcohol and cellulosic biofuel fuels credit from 2010 (see instructions)Add lines 10 through 13. Cooperatives, estates, and trusts, go to line 15. All others, report thisamount on Form 3800, line 29cAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust (seeinstructions)Cooperatives, estates, and trusts. Subtract line 15 from line 14. Report this amount on Form 3800,line 29c
Only the rate for ethanol is shown. See instructions for the rate for alcohol other then ethanol.Only the rate for alcohol other than ethanol is shown. See instructions for the rate for ethanol.
Attach to your tax return. 83Identifying number
Caution:
(a) (b) (c)
11
2 and2
3 and3
44
55
66
77
88
99
10 1011 1112
1213 1314
1415
1516
16
For Paperwork Reduction Act Notice, see instructions. 6478
ERF F9.00.01 US6478P1
Alcohol and Cellulosic Biofuel Fuels Credit
***
£
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6591010
6591016,6591021
6591026,6591031
6591032,6591033
6591034
6591095
6591097
6591098
65910946591099
OM B No. 1545- 0619
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.Name(s) sh ow n on return
Form (2009)
Skip this section and go to Section B if you are electing or previously elected (and are not revoking) thealternative simplified credit.
Certain amounts paid or incurred to energy consortia (see instructions)Basic research payments to qualified organizations (see instructions)Qualified organization base period amountSubtract line 3 from line 2. If zero or less, enter - 0-Wages for qualified services (do not include wages used in figuringthe work opportunity credit)Cost of suppliesRental or lease costs of computers (see instructions)Enter the applicable percentage of contract research expenses (seeinstructions)Total qualified research expenses. Add lines 5 through 8Enter fixed- base percentage, but not more than 16% (see instructions) %Enter average annual gross receipts (see instructions)Multiply line 11 by the percentage on line 10Subtract line 12 from line 9. If zero or less, enter - 0-Multiply line 9 by 50% (.50)Enter the of line 13 or line 14Add lines 1, 4 and 15Are you electing the reduced credit under Section 280C? Yes NoIf "Yes," multiply line 16 by 13% (.13). If "No," multiply line 16 by 20% (.20) and see the instructionsfor the schedule that must be attached. Members of controlled groups or businesses undercommon control: see instructions for the schedule that must be attached
Skip this section if you are completing Section A.Certain amounts paid or incurred to energy consortia (see the line 1 instructions)Basic research payments to qualified organizations (see the line 2instructions)Qualified organization base period amount (see the line 3 instructions)Subtract line 20 from line 19. If zero or less, enter - 0-Add lines 18 and 21Multiply line 22 by 20% (.20)Wages for qualified services (do not include wages used in figuring thework opportunity credit)Cost of suppliesRental or lease costs of computers (see the line 7 instructions)Enter the applicable percentage of contract research expenses (see theline 8 instructions)Total qualified research expenses. Add lines 24 through 27Enter your total qualified research expenses for the prior 3 tax years. Ifyou had no qualified research expenses in any one of those years, skiplines 30 and 31Divide line 29 by 6.0Subtract line 30 from line 28. If zero or less, enter - 0-Multiply line 31 by 14% (.14). If you skipped lines 30 and 31, multiply line 28 by 6% (.06)
Add lines 23 and 32Are you electing the reduced credit under section 280C? Yes NoIf "Yes," multiply line 33 by 65% (.65). If "No," enter the amount from line 33 and see the line 17instructions for the schedule that must be attached. Members of controlled groups or businessesunder common control: see instructions for the schedule that must be attached
Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were alsoused to figure the credit on line 17 or line 34 (whichever applies)Subtract line 35 from line 17 or line 34 (whichever applies). If zero or less, enter - 0-Credit for increasing research activities from partnerships; S corporations, estates, and trustsAdd lines 36 and 37. Estates and trusts go to line 39; partnerships and S corporations, report thisamount on Schedule K; all others, report this amount on line 1c of Form 3800Amount allocated to beneficiaries of the estate or trust (see instructions)Estates and trusts: subtract line 39 from line 38. Report the credit on line 1c of Form 3800
2
Section B - Alternative Simplified Credit
33 3334
34
Section C - Summary
3535
36 3637 3738
3839 3940 40
6765
D9.00.02 US6765P2
£ ·¸ ·¸
6692530
6691080
66920
OM B No. 1545- 0644
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.Name(s) sh ow n on tax return
D ate Cost or If column (e) is If column (f )D ateentered oth er basis UnrecognizedD escript ion of property more th an (d ),Gross is more th an (g),closed outinto or plus gain onenter d if f erence.sales price enter d if f erence.or soldacquired expense of of f set t ingOth erw ise, Oth erw ise, entersale posit ionsenter - 0- - 0-
D ate Cost or oth er If columnD ateentered basis plus expense of (d ) is more th an (e),D escript ion of property Grossclosed out sale enter d if f erence.into or sales priceor sold Oth erw ise, enter - 0-acquired
Fair market value on lastD ate Cost or oth er basis If column (c) is moreD escript ion of propertybusiness day of tax yearacquired as ad justed th an (d ), enter d if f erence.
Oth erw ise, enter - 0-
(2009)Form
Check all applicable boxes (see instructions). Mixed straddle election Mixed straddle account electionStraddle- by- straddle identification election Net section 1256 contracts loss election
Identification of account
( )Add the amounts on line 1 in columns (b) and (c)Net gain or (loss). Combine line 2, columns (b) and (c)Form 1099- B adjustments. See instructions and attach scheduleCombine lines 3 and 4
If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, seeinstructions.
If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to becarried back. Enter the loss as a positive numberCombine lines 5 and 6
Multiply line 7 by 40% (.40). Enter here and include on the appropriate lineof Schedule D (see instructions)
Multiply line 7 by 60% (.60). Enter here and include on the appropriate lineof Schedule D (see instructions)
Attach a separate schedule listing each straddle and its components.
Enter the short- term portion of losses from line 10, column (h), here and include on the appropriate line of( )Schedule D (see instructions)
Enter the long- term portion of losses from line 10, column (h), here and include on the appropriate line of( )Schedule D (see instructions)
Enter the short- term portion of gains from line 12, column (f), here and include on the appropriate line ofSchedule D (see instructions)
Enter the long- term portion of gains from line 12, columns (f), here and include on the appropriate line ofSchedule D (see instructions)
For Paperwork Reduction Act Notice, see separate instructions. 6781
F9.00.01 US6781P1ERF
Part I Section 1256 Contracts Marked to Market
Gains and Losses From Straddles.Part IILosses From StraddlesSection A
Section B Gains From Straddles
Unrecognized Gains From Positions Held on Last Day of Tax Year.Part III
Gains and Losses From Section 1256Contracts and Straddles
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6090202 * See below
6090230
6300202
* 6090204,609020D,609020F,609020Z
6090211,609RT20
6090212,609RT24
6090221,609RT18
6090223,609RT22
Form
(D ecember 2009)
D epartment of th e TreasuryInternal Revenue Service
15- 0000/ 0000
PAY TO TH EORD ER OF
D OLLARS
For
Form (12- 2009
OMB No. 1545- 1762
Name of corporation (as shown on tax return)
Phone number (optional)
The first two digits must be between 01 and 12 or 21 through 32.
SavingsChecking
the information. We need it to ensure thatyou are complying with these laws and toSection references are to the Internal Revenue Attach Form 8050 to the corporation's Formallow us to figure and collect the rightCode unless otherwise noted. 1120 or 1120S after Schedule N (Form 1120)amount of tax.(if applicable). To ensure that the
corporation's tax return is correctly You are not required to provide theFile Form 8050 to request that the IRS deposit a processed, see in information requested on a form that iscorporate income tax refund (including a refund the instructions for Form 1120 or 1120S. subject to the Paperwork Reduction Actof $1 million or more) directly into an account at unless the form displays a valid OMB controlany U.S. bank or other financial institution (such number. Books or records relating to a formas a mutual fund or brokerage firm) that or its instructions must be retained as long as
Enter the financial institution'saccepts direct deposits. their contents may become material in therouting number and verify that the institutionThe benefits of a direct deposit include a administration of any Internal Revenue law.will accept a direct deposit. See the samplefaster refund, the added security of a Generally, tax returns and return informationcheck below for an example of where thepaperless payment, and the savings of tax are confidential, as required by section 6103.routing number may be shown.dollars associated with the reduced
The time needed to complete and file thisFor accounts payable through a financialprocessing costs.form will vary depending on individualinstitution other than the one at which thecircumstances. The estimated average timesaccount in located, check with your financialare: 1 hr., 25 min,;Only corporations requesting a direct deposit institution for the correct routing number.
6 min.;of refund with its original Form 1120 or use a deposit slip to verify the routing1120S may file Form 8050. number.
7 min.The corporation is not eligible to request a Enter the corporation's accountIf you have comments concerning thedirect deposit if: number. Enter the number from left to right
accuracy of these time estimates orand leave any unused boxes blank. See theThe receiving financial institution is a foreignsuggestions for making this form simpler, wesample check below for an example of wherebank or a foreign branch of a U.S. bank orwould be happy to hear from you. You canthe account number may be shown.The corporation has applied for an write to the IRS at the address listed in the
employer identification number but is filing its instructions of the tax return with which thistax return before receiving one. form is filed.
For other corporate tax returns, We ask for the information on this form toincluding Amended U.S. carry out the Internal Revenue laws of theCorporation Income Tax Return, and United States. You are required to give us
Corporation Application for TentativeRefund, a corporation may request a directdeposit of refunds of $1 million or more byfiling Electronic Deposit of TaxRefund of $1 Million or More.
123 Main StreetAnyplace, NJ 07000If the IRS is unable to process this request for
a direct deposit, a refund by check will begenerated instead. Reasons for notprocessing a request include:
The name of the corporation on the taxreturn does not match the name on theaccount.
(line 1) includeThe financial institution rejects the direct Anytown, MD 20000the check number.deposit because of an incorrect routing or (line 2)
account number.250250025 202020 86 1234" ' "The corporation fails to indicate the type of
account the deposit is to be made to (i.e.,The routing and account numbers may be indifferent places on the corporation's check.checking or savings).
Attach to Form 1120 or 1120S.
Employer identification numbe
1. Routing number (must be nine digits).3. Type of account (one box
must be checked):
2. Account number (include hyphens but omit spaces and special symbols):
Assembling the Return
Line 1.
Recordkeeping,DoLearning about the law or the form,notPreparing, copying, assembling, andsending the form to the IRS,Line 2.
Note.Form 1120X,
Form1139,
Form 8302,
ABC Corporation
RoutingnumberANYTOWN BANK Account Do notnumber
.| : | :
Note.
ERF 8050F9.00.01 US8050P
How to File
Purpose of Form
Who May File
Conditions Resulting in aRefund by Check
Direct Deposit of Corporate Tax Refund
General Instructions
Specific Instructions
Paperwork ReductionAct Notice
Sample Check
1234
SAMPLE$
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Form OM B No. 1545- 1866
D epartment of th e Treasury
Internal Revenue ServiceName of corporat ion
Under penalt ies of perjury, I declare th at I am an of f icer of th e above corporat ion and th at th e inf ormat ion I h ave given my elect ronic return originator (ERO), t ransmit ter,and / or intermed iate service provider (ISP) and th e amounts in Part I above agree w ith th e amounts on th e correspond ing lines of th e corporat ion's 2009 f ederal incometax return. To th e best of my know ledge and belief , th e corporat ion's return is t rue, correct , and complete. I consent to my ERO, t ransmit ter, and / or ISP send ing th ecorporat ion's return, th is declarat ion, and accompanying sch edules and statements to th e IRS. I also consent to th e IRS send ing my ERO, t ransmit ter, and / or ISP anacknow ledgment of receipt of t ransmission and an ind icat ion of w h eth er or not th e corporat ion's return is accepted , any ind icat ion of a ref und of f set , and , if rejected ,th e reason(s) f or th e reject ion. If th e processing of th e corporat ion's return or ref und is delayed , I auth orize th e IRS to d isclose to my ERO, t ransmit ter, and / or ISP th ereason(s) f or th e delay, or w h en th e ref und w as sent .
Signature of of f icer D ate Tit le
I declare th at I h ave review ed th e above corporat ion's return and th at th e ent ries on Form 8453- C are complete and correct to th e best of my know ledge. If I am onlya collector, I am not responsib le f or review ing th e return and only declare th at th is f orm accurately ref lects th e data on th e return. Th e corporate of f icer w ill h ave signedth is f orm bef ore I submit th e return. I w ill give th e of f icer a copy of all f orms and inf ormat ion to be f iled w ith th e IRS, and h ave f ollow ed all oth er requirements in
IRS e- f ile Applicat ion and Part icipat ion, and M odernized e- File (M eF) Inf ormat ion f or Auth orized IRS e- f ile Providers f or B usiness Returns. If I amalso th e Paid Preparer, under penalt ies of perjury, I declare th at I h ave examined th e above corporat ion's return and accompanying sch edules and statements, and toth e best of my know ledge and belief , th ey are t rue, correct , and complete. Th is Paid Preparer declarat ion is based on all inf ormat ion of w h ich I h ave any know ledge.
Ch eck if self -Ch eck if ERO's SSN or PTIND ate employedalso paidERO's preparersignature
Firm's name (or yours EINif self - employed),
Ph one no.address, and ZIP code
Under penalt ies of perjury, I declare th at I h ave examined th e above corporat ion's return and accompanying sch edules and statements, and to th e best of my know ledgeand belief , th ey are t rue, correct , and complete. Th is declarat ion is based on all inf ormat ion of w h ich I h ave any know ledge.
Ch eck if self -D ate Preparer's SSN or PTINemployed
Preparer'ssignature
Firm's name (or yours EINif self - employed),address, and ZIP code Ph one no.
Form (2009)
(Whole dollars only)
Total income (Form 1120, line 11)
Taxable income (Form 1120, line 30)
Total tax (Form 1120, line 31)
Amount owed (Form 1120, line 34)
Overpayment (Form 1120, line 35)(see instructions)
I consent that the corporation's refund be directly deposited as designated on the Direct Deposit ofCorporate Tax Refund, that will be electronically transmitted with the corporation's 2009 federal income tax return.
I do not want direct deposit of the corporation's refund the corporation is not receiving a refund.
I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)entry to the financial institution account indicated in the tax preparation software for payment of the corporation'sfederal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, Imust contact the U.S. Treasury Financial Agent at no later than 2 business days prior to the payment(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxesto receive confidential information necessary to answer inquiries and resolve issues related to the payment.
If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its taxliability, the corporation will remain liable for the tax liability and all applicable interest and penalties.
(see instructions)
File electronically with the corporation's tax return. Do not file paper copies., 20For calendar year 2009, or tax year beginning , , ending
Employer identification number
Part I Tax Return Information
1 1
2 2
3 3
4 4
5 5Part II Declaration of Officer Be sure to keep a copy of the corporation's tax return.
6a Form 8050,
b or
c
1- 888- 353- 4537
SignHere
Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer
Pub.3112, Pub. 4163,
ERO'sUseOnly
PaidPreparer'sUse Only
For Privacy Act and Paperwork Reduction Act Notice, see instructions. 8453- CERF
F9.00.02 US8453C1
8453- C U.S. Corporation Income Tax Declarationfor an IRS e- file Return
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OM B No. 1545- 0984
Form
D epartment of th e Treasury At tach mentSequence No.(99)Internal Revenue Service
Name(s) sh ow n on return
Form (2009)
Number of Forms 8609- A attached for buildings placed in service before
2008Has there been a decrease in the qualified basis of any buildings accounted for on line 1 sincethe close of the preceding tax year? If "Yes," enter the buildingidentification numbers (BINs) of the buildings that had a decreased basis. If you need morespace, attach a schedule.
Current year credit from attached Form(s) 8609- A for buildings placed in service before 2008(see instructions)Low- income housing credit for buildings placed in service before 2008 from partnerships, Scorporations, estates, and trustsAdd lines 3 and 4. Estates and trusts, go to line 6; partnerships and S corporations, report thisamount on Schedule K; all others, report this amount on Form 3800, line 1d
Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts. Subtract line 6 from line 5. Report this amount on Form 3800, line 1d
Number of Forms 8609- A attached for buildings placed in service after2007Has there been a decrease in the qualified basis of any buildings accounted for on line 8 sincethe close of the preceding tax year? If "Yes," enter the buildingidentification numbers (BINs) of the buildings that had a decreased basis. If you need morespace, attach a schedule.
Current year credit from attached Form(s) 8609- A for buildings placed in service after 2007(see instructions)Low- income housing credit for buildings placed in service after 2007 from partnerships, Scorporations, estates, and trustsAdd lines 10 and 11. Partnerships and S corporations, report this amount on Schedule K; allothers, continue to line 13
Low- income housing credit included on line 12 from passive activities (see instructions)
Subtract line 13 from line 12
Low- income housing credit allowed for 2009 from a passive activity (see instructions)
Carryforward of low- income housing credit to 2009 (see instructions)
Carryback of low- income housing credit from 2010 (see instructions)Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on Form3800, line 29d
Amount allocated to beneficiaries of the estate or trust (see instructions)
Subtract line 19 from line 18. Report this amount on Form 3800, line 29d
Attach to your tax return.36a
Identifying number
1
2Yes No
(i) (ii) (iii) (iv)3
34
45
5
6 6
7 7
8
9Yes No
(i) (ii) (iii) (iv)10
1011
1112
12
13 13
14 14
15 15
16 16
17 1718
18
19 19
20 Estates and trusts. 20For Paperwork Reduction Act Notice, see instructions. 8586
ERF D9.00.02 US8586P1
Part I Buildings Placed in Service Before 2008
Part II Buildings Placed in Service After 2007
Low- Income Housing Credit2009£
£
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6673120
6673130
6673220
6673230
6673140
6673240
6673300
6673400
OM B No. 1545- 1091
D epartment of th e TreasuryInternal Revenue Service
(2009)Form
Form
Name
See the instructions and complete Worksheets 1 and 2 before completing Part I.
Current year income (from Worksheet 2, column (a))
Current year deductions and losses (from Worksheet 2, column (b))
Prior year unallowed losses (from Worksheet 2, column (c))
Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions
Closely held corporations enter net active income and see instructions. Personal service corporationsenter - 0- on this line
Combine lines 1d and 2. If the result is net incomeor zero, see the instructions for lines 1d and 3. Otherwise, go to line 4
Add the income, if any, on lines 1a and 2 and enter the result(see instructions)
See the instructions and complete Worksheet 5 before completing Part II.
Current year credits (from Worksheet 5, column (a))
Prior year unallowed credits (from Worksheet 5, column (b))
Add lines 5a and 5b
Enter the tax attributable to net passive income and net active income (see instructions)
Subtract line 7 from line 6. If the result is zero or less, enter - 0-
Subtract line 8 from line 6 (see instructions)
If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and thecorporation elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property's basis,check this box (see instructions)
Name of passive activity disposed of
Description of the credit property for which the election is being made
Amount of unallowed credit that reduced the property's basis $
See separate instructions.Attach to the corporation's tax return (personal service
corporations and closely held corporations only).Employer identification number
Part ICaution:
1a 1a
( )b 1b
( )c 1c
d 1d
22
3 Unallowed passive activity deductions and losses.3
4 Total deductions and losses allowed.4
Part IICaution:
5 a 5a
b 5b
6 6
7 7
8 8Unallowed passive activity credit.
Allowed passive activity credit.9 9
Part III
10
11
12
13For Paperwork Reduction Act Notice, see separate instructions. 8810
ERF F9.00.01 US8810P1
2009 Passive Activity Loss
2009 Passive Activity Credits
Election To Increase Basis of Credit Property
Corporate Passive Activity Loss and Credit Limitations£
£
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6595010
6595015
6595020
6595025
6595030
6595035
6595040
OM B No. 1545- 1091
D epartment of th e TreasuryInternal Revenue Service
(2009)Form
Form
Name
See the instructions and complete Worksheets 1 and 2 before completing Part I.
Current year income (from Worksheet 2, column (a))
Current year deductions and losses (from Worksheet 2, column (b))
Prior year unallowed losses (from Worksheet 2, column (c))
Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions
Closely held corporations enter net active income and see instructions. Personal service corporationsenter - 0- on this line
Combine lines 1d and 2. If the result is net incomeor zero, see the instructions for lines 1d and 3. Otherwise, go to line 4
Add the income, if any, on lines 1a and 2 and enter the result(see instructions)
See the instructions and complete Worksheet 5 before completing Part II.
Current year credits (from Worksheet 5, column (a))
Prior year unallowed credits (from Worksheet 5, column (b))
Add lines 5a and 5b
Enter the tax attributable to net passive income and net active income (see instructions)
Subtract line 7 from line 6. If the result is zero or less, enter - 0-
Subtract line 8 from line 6 (see instructions)
If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and thecorporation elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property's basis,check this box (see instructions)
Name of passive activity disposed of
Description of the credit property for which the election is being made
Amount of unallowed credit that reduced the property's basis $
See separate instructions.Attach to the corporation's tax return (personal service
corporations and closely held corporations only).Employer identification number
Part ICaution:
1a 1a
( )b 1b
( )c 1c
d 1d
22
3 Unallowed passive activity deductions and losses.3
4 Total deductions and losses allowed.4
Part IICaution:
5 a 5a
b 5b
6 6
7 7
8 8Unallowed passive activity credit.
Allowed passive activity credit.9 9
Part III
10
11
12
13For Paperwork Reduction Act Notice, see separate instructions. 8810
ERF F9.00.01 US8810P1
2009 Passive Activity Loss
2009 Passive Activity Credits
Election To Increase Basis of Credit Property
Corporate Passive Activity Loss and Credit Limitations£
£
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ALT MIN TAX
5402001
5402005
5402010
5402015
5402020
5402025
5402030
OM B No. 1545- 1091
D epartment of th e TreasuryInternal Revenue Service
(2009)Form
Form
Name
See the instructions and complete Worksheets 1 and 2 before completing Part I.
Current year income (from Worksheet 2, column (a))
Current year deductions and losses (from Worksheet 2, column (b))
Prior year unallowed losses (from Worksheet 2, column (c))
Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions
Closely held corporations enter net active income and see instructions. Personal service corporationsenter - 0- on this line
Combine lines 1d and 2. If the result is net incomeor zero, see the instructions for lines 1d and 3. Otherwise, go to line 4
Add the income, if any, on lines 1a and 2 and enter the result(see instructions)
See the instructions and complete Worksheet 5 before completing Part II.
Current year credits (from Worksheet 5, column (a))
Prior year unallowed credits (from Worksheet 5, column (b))
Add lines 5a and 5b
Enter the tax attributable to net passive income and net active income (see instructions)
Subtract line 7 from line 6. If the result is zero or less, enter - 0-
Subtract line 8 from line 6 (see instructions)
If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and thecorporation elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property's basis,check this box (see instructions)
Name of passive activity disposed of
Description of the credit property for which the election is being made
Amount of unallowed credit that reduced the property's basis $
See separate instructions.Attach to the corporation's tax return (personal service
corporations and closely held corporations only).Employer identification number
Part ICaution:
1a 1a
( )b 1b
( )c 1c
d 1d
22
3 Unallowed passive activity deductions and losses.3
4 Total deductions and losses allowed.4
Part IICaution:
5 a 5a
b 5b
6 6
7 7
8 8Unallowed passive activity credit.
Allowed passive activity credit.9 9
Part III
10
11
12
13For Paperwork Reduction Act Notice, see separate instructions. 8810
ERF F9.00.01 US8810P1
2009 Passive Activity Loss
2009 Passive Activity Credits
Election To Increase Basis of Credit Property
Corporate Passive Activity Loss and Credit Limitations£
£
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5403001
5403005
5403010
5403015
5403020
5403025
5403030
OM B No. 1545- 1505
Form(Rev. D ecember 2008)
At tach mentD epartment of th e TreasurySequence No.Internal Revenue Service
Name(s) sh ow n on return
Form (Rev. 12- 2008)
Qualified clinical testing expenses paid or incurred during the tax year
Current year credit. Multiply line 1 by 50% (.50) (see instructions)
Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were alsoused to figure the credit on line 2a above
Subtract line 2b from 2a. If zero or less, enter - 0-
Orphan drug credit from partnerships, S corporations, estates, or trusts
Add lines 2c and 3. Estates and trusts go to line 5. Partnerships and S corporations, report thisamount on Schedule K. All others, report this amount on the applicable line of Form 3800 (e.g.,line 1h of the 2009 Form 3800)
Amount allocated to the beneficiaries of the estate or trust (see instructions)
Estates and trusts. Subtract line 5 from line 4. Report this amount on the applicable line ofForm 3800 (e.g., line 1h of the 2009 Form 3800)
Attach to your tax return.103
Identifying number
11
2a 2a
b2b
c 2c
3 3
4
4
55
66
For Paperwork Reduction Act Notice, see instructions. 8820
F9.00.01 US8820P1ERF
Orphan Drug Credit
£
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6696090
6696095
6697
OM B No. 1545 - 1205
Form(Rev. D ecember 2006)
At tach mentD epartment of th e TreasurySequence No.Internal Revenue Service
Name(s) sh ow n on return
Form (Rev. 12- 2006)
Total eligible access expenditures (see instructions)
Minimum amount $ 250 00
Subtract line 2 from line 1. If zero or less, enter - 0-
Maximum amount $10,000 00
Enter the of line 3 or line 4
Multiply line 5 by 50% (.50)
Disabled access credit from partnerships and S corporations
Add lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report thisamount on Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line1g of the 2007 Form 3800)
more than 30 full- time employees during the To provide qualified readers, taped texts,Section references are to the Internal Revenue preceding tax year and and other methods of making visual materialsCode. Elects (by filing Form 8826) to claim the available to individuals with visual impairments;
disabled access credit for the tax year. orFor purposes of the definition: To acquire or modify equipment or
The tax liability limit is no longer figured on Gross receipts are reduced by returns and devices for individuals with disabilities.this form; instead, it must be figured on Form allowances made during the tax year, These expenditures must be reasonable3800, General Business Credit An employee is considered full time if and necessary to accomplish the above
Taxpayers that are not partnerships or S employed at least 30 hours per week for 20 or purposes.corporations, and whose only source of this more calendar weeks in the tax year, and Eligible expenditures do not includecredit is from those pass- through entities, All members of the same controlled group expenditures in 1 above that are paid orare not required to complete or file this form. and all persons under common control incurred in connection with any facility firstInstead, they can report this credit directly on generally are considered to be one person- - placed in service after November 5, 1990.line 1g of Form 3800. see section 44(d)(2). Eligible access expenditures must meet
The IRS will revise this December 2006 those standards issued by the Secretary of theversion of the form only when necessary. For purposes of the credit, these expenditures Treasury as agreed to by the Architectural andContinue to use this version for tax years are amounts paid or incurred by the eligible Transportation Barriers Compliance Board andbeginning after 2005 until a new revision is small business set forth in regulations. See section 44(c) forissued. under the Americans With other details.
Disabilities Act of 1990 (Public Law 101- 336)as in effect on November 5, 1990. For an individual, this means:
Eligible small businesses use Form 8826 to Eligible access expenditures include A physical or mental impairment thatclaim the disabled access credit. This credit amounts paid or incurred: substantially limits one or more major lifeis part of the general business credit. To remove barriers that prevent a busi- activities,
ness from being accessible to or usable by A record of such an impairment, orindividuals with disabilities; Being regarded as having such an
To provide qualified interpreters or other impairment.For purposes of the credit, an eligible small methods of making audio materials availablebusiness is any business or person that: to hearing- impaired individuals;
Had gross receipts for the preceding taxyear that did not exceed $1 million had no
86Attach to your tax return.Identifying number
1 1
2 2
3 3
4 4
5 smaller 5
6 6
77
8
8
3.
4.
Eligible Access Expenditures
to comply with applicablerequirement
Disability.
1.
Eligible Small Business 2.
or
For Paperwork Reduction Act Notice, see instructions. 8826
F9.00.01 US8826P1ERF
What's New
Purpose of Form
Definitions
Disabled Access Credit
General Instructions
£
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6674010
6674020
OM B No. 1545- 1257
Form
D epartment of th e TreasuryInternal Revenue Service
Name
Form (2009)
Alternative minimum tax (AMT) for 2008. Enter the amount from line 14 of the 2008 Form 4626Minimum tax credit carryforward from 2008. Enter the amount from line 9 of the 2008 Form 8827Enter any 2008 unallowed qualified electric vehicle credit (see instructions)Add lines 1, 2, and 3Enter the corporation's 2009 regular income tax liability minus allowable tax credits (seeinstructions)Is the corporation a "small corporation" exempt from the AMT for 2009 (see instructions)?
Enter 25% of the excess of line 5 over $25,000. If line 5 is $25,000 or less, enter - 0-Complete Form 4626 for 2009 and enter the tentative minimum tax from line 12
Subtract line 6 from line 5. If zero or less, enter - 0-For a corporation electing to accelerate the minimum tax credit, enter the bonus depreciationamount attributable to the minimum tax credit (see instructions)Add lines 7a and 7bEnter the of line 4 or line 7c. If the corporation had a post- 1986 ownership change orhas pre- acquisition excess credits, see instructions
Enter the smaller of line 4 or line 7a here and on Form 1120,Schedule J, line 5d (or the applicable line of your return). If you made an entry on line 7b, go toline 8c. Otherwise, skip line 8cSubtract line 8b from line 8a. This is the refundable amount for a corporation electing to acceleratethe minimum tax credit. Include this amount on line 32g of Form 1120 (or the applicable line ofyour return)
Subtract line 8a from line 4. Keep a record of thisamount to carry forward and use in future years
Attach to the corporation's tax return.Employer identification number
1 12 23 34 45
56
Yes.No. 6
7a 7ab
7bc 7c
8a smaller8a
b Current year minimum tax credit.
8bc
8c9 Minimum tax credit carryforward to 2010.
9
ERF US8827P1 8827F9.00.01
Credit For Prior Year Minimum Tax Corporations
£
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663005066300556630075
6630080
OMB No. 1545- 1374Form
Department of the Treasury AttachmentInternal Revenue Service Sequence No.Name(s) shown on return
(For vehicles acquired and placed in service after February 17, 2009)
Use a separate column for each vehicle. If you need more columns, useadditional Forms 8834 and include the totals on lines 11 and 18.
Year, make, and model of vehicleEnter date vehicle was placed in service (MM/DD/YYYY)Cost of the vehicle
If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership orS Corporation, skip Section B and go to Section C. All others, go to Section B.
Business/investment use percentage (see instructions) % % %Multiply line 3 by line 4Section 179 expense deduction (see instructions)Subtract line 6 from line 5Multiply line 7 by 10% (.10)Maximum credit per vehicle 2,500 2,500 2,500Enter the of line 8 or line 9Add columns (a) through (c) on line 10Qualified plug- in electric vehicle credit from partnerships and S corporations
Add lines 11 and 12. Partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1z
If you skipped Section B, enter the amount from line 3. Ifyou completed Section B, subtract line 5 from line 3Multiply line 14 by 10% (.10)Maximum credit per vehicle. If you skipped Section B, enter$2,500. If you completed Section B, subtract line 10 fromline 9Enter the of line 15 or line 16Add columns (a) through (c) on line 17Enter the amount from Form 1040, line 46, or Form 1040NR, line 43Enter the total (if any) of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; andSchedule R; line 24; Form 1040NR, lines 44 through 46; and Form 5695, line 11Subtract line 20 from line 19. If zero or less, You cannot claim the personal use part of thecredit
Enter the of line 18 or line 21. Report the total of this amountand the amount (if any) from line 29 on Form 1040, line 53 (or Form 1040NR, line 49) and check box
on that line. If line 21 is smaller than line 18, see instructions
Form (2009)
Attach to your tax return.111
Identifying number
Part I Qualified Plug- in Electric Vehicle CreditSection A - Vehicle Information
(a) (b) (c)Vehicle 1 Vehicle 2 Vehicle 3
1 12 23 3
Next:
Section B - Credit for Business/Investment Use Part of Vehicle
4 45 56 67 78 89 9
10 smaller 1011 1112 1213 Business/investment use part of credit.
13Section C - Credit for Personal Use Part of Vehicle
(a) (b) (c)Vehicle 1 Vehicle 2 Vehicle 3
1414
15 1516
1617 smaller 1718 1819 1920
or 2021 stop.
2122 Personal use part of credit. smaller
c 22For Paperwork Reduction Act Notice, see instructions.
ERF F9.00.01 US8834P1
8834
Qualified Plug- in Electric and Electric Vehicle Credit2009
£
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6672300 6672310 6672320
6672305 6672315 6672325
6672308 6672318 6672328
FE531796672390
PageForm 8834 (2009)
This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582- CR or Form 8810).
Qualified electric vehicle passive activity credits allowed for 2009 (see instructions)
Regular tax before credits:Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 41.Corporations. Enter the amount from Form 1120, Schedule J, line 2; or theapplicable line of your returnEstates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,lines 1a and 1b, or the amount from the applicable line of your return
Credits that reduce regular tax before the qualified electric vehicle credit:Foreign tax creditCredits from Form 1040, lines 48 through 52 (or Form 1040NR, lines45 through 48); Form 8859, line 11; line 22 of this form; Form 8910,line 21; Form 8936, line 14; and Schedule R, line 24American Samoa economic development credit (Form 5735)Add lines 25a through 25c
Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; file this formunless you are claiming the qualified plug- in electric vehicle credit in Part I
Tentative minimum tax:Individuals. Enter the amount from Form 6251, line 34.Corporations. Enter the amount from Form 4626, line 12.Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
Subtract line 27 from line 26. If zero or less, stop here; file this form unless you areclaiming the qualified plug- in electric vehicle credit in Part I
Enter the of line 23 or line 28. Report the total of thisamount and the amount (if any) from line 22 on Form 1040, line 53; Form 1040NR, line 49; Form1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or the appropriate line of your return.If line 28 is smaller than line 23, see instructions
Part II Qualified Electric Vehicle CreditCaution.
23 23
24
24
25a 25ab
25bc 25cd 25d
26 do not26
27
27
28 do not28
29 Qualified electric vehicle credit. smaller
29
F9.00.01 US8834P2
2
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£
6672115
OM B No. 1545- 1362
At tach mentD epartment of th e Treasury Sequence No.Internal Revenue ServiceName(s) sh ow n on return
Total of government grants, proceeds of tax- exempt government ob ligat ions, subsid ized energy f inancing,and any f ederal tax cred its allow ed f or th e project f or th is and all prior tax years (see inst ruct ions)
Total of government grants, proceeds of tax- exempt government ob ligat ions, subsid ized energy f inancing,and any f ederal tax cred its allow ed f or th e project f or th is and all prior tax years (see inst ruct ions)
Form (2009)
Form
xKilowatt- hours produced and sold (see instructions) 0.021$ xPhaseout adjustment (see instructions)
Credit before reduction. Subtract line 2 from line 1
Total of additions to the capital account for the project for this and all prior tax yearsDivide line 4 by line 5. Show as a decimal carried to at least 4 placesMultiply line 3 by line 6Subtract line 7 from line 3
Part I renewable electricity production credit from partnerships, S corporations, cooperatives,estates, and trusts
Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1fAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
Subtract line 11 from line 10. Report this amount onForm 3800, line 1f
xKilowatt- hours produced and sold (see instructions) 0.021
xKilowatt- hours produced and sold (see instructions) 0.011Add lines 13 and 14
$ xPhaseout adjustment (see instructions)Subtract line 16 from line 15
Tons produced and sold (see instructions) x $6.20$Phaseout adjustment (see instructions) x
Subtract line 19 from line 18
xBarrel- of- oil equivalents produced and sold (see instructions) $2.00
Tons produced and sold (see instructions) x $1.625Credit before reduction. Add lines 17, 20, 21, and 22
Total of additions to the capital account for the project for this and all prior tax yearsDivide line 24 by line 25. Show as a decimal carried to at least 4 placesMultiply line 23 by the smaller of 1/2 or line 26Subtract line 27 from line 23Part II renewable electricity, refined coal, and Indian coal production credit from partnerships,S corporations, cooperatives, estates, and trustsAdd lines 28 and 29. Partnerships and S corporations, report this amount on Schedule K; allothers continue to line 31Renewable electricity, refined coal, and Indian coal production credit included on line 30 frompassive activities (see instructions)Subtract line 31 from line 30
95Attach to your tax return.Identifying number
Part I Electricity Produced at Qualified Facilities Placed in Service Prior to October 23, 20041 12 23 3
Reduction for government grants, subsidized financing, and other credits:
44
5 56 67 78 8
99
1010
11 1112 Cooperatives, estates, and trusts.
12Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After
October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and HydrokineticRenewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005
Electricity produced at qualified facilities using wind, closed- loop biomass, geothermal,and solar
13 13
Electricity produced at qualified facilities from open- loop biomass, small irrigation power,landfill gas, trash, hydropower, and electricity produced from marine and hydrokineticrenewables
14 1415 1516 1617 17
Refined coal produced at a qualified refined coal production facility18 1819 1920 20
Steel industry fuel produced at a qualified refined coal production facility21 21
Indian coal produced at a qualified Indian coal production facility22 22
2323
Reduction for government grants, subsidized financing, and other credits:24
242525
26 2627 2728 2829
2930
3031
3132 32For Paperwork Reduction Act Notice, see instructions. 8835ERF US8835P1F9.00.01
Renewable Electricity, Refined Coal,and Indian Coal Production Credit 2009
£
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65390016539007 6539003
65390106539015
6539020
6539025
6539035
6539008 6539004
65390406539009 6539005
6539052
6539042
65390456539050
6539070
6539075
Form 8835 (2009) Page
(2009)Form
Renewable electricity, refined coal, and Indian coal production credit allowed for 2009 from apassive activity (see instructions)Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2009Carryback of renewable electricity, refined coal, and Indian coal production credit from 2010(see instructions)Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; All others: Forelectricity or refined coal produced during the 4- year period beginning on the date the facilitywas placed in service, report the applicable part of this amount on Form 3800, line 29e; forIndian coal produced before 2010 or during the 4- year period beginning on the date the facilitywas placed in service, report the applicable part of this amount on Form 3800, line 29e; for allother production of electricity, refined coal, or Indian coal, report the applicable part of thisamount on Form 3800, line 1fAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
Subtract line 37 from line 36. For electricity or refined coalproduced during the 4- year period beginning on the date the facility was placed in service, report theapplicable part of this amount on Form 3800, line 29e; for Indian coal produced before 2010 or duringthe 4- year period beginning on the date the facility was placed in service, report the applicable part ofthis amount on Form 3800, line 29e; for all other production of electricity, refined coal, or Indian coal,report the applicable part of this amount on Form 3800, line 1f.
233
3334 3435
3536
3637 3738 Cooperatives, estates, and trusts.
38
F9.00.01 US8835P28835
65390906539084
6539085
6539095(To fm 3800, ln 1f)
OM B No. 1545- 1444
Form
At tach mentD epartment of th e TreasuryInternal Revenue Service Sequence No.
Name(s) sh ow n on return
(2009)
Enter the total qualified wages paid or incurred during only (see instructions)Qualified empowerment zone wages $ X 20% (.20)Qualified renewal community wages $ X 15% (.15)
Add lines 1a and 1b. See instructions for the adjustment you must make to salaries and wages
Empowerment zone and renewable community employment credit from partnerships, S corporations,cooperatives, estates, and trusts
Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, goto line 5
Empowerment zone and renewal community employment credit included on line 4 from passiveactivities (see instructions)
Subtract line 5 from line 4
Passive activity credit allowed for 2009 (see instructions)
Carryforward of empowerment zone and renewal community employment credit to 2009
Carryback of empowerment zone and renewal community employment credit from 2010 (see instructions)
Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amounton Form 3800, line 24
Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (seeinstructions)
Subtract line 11 from line 10. Report this amount on Form 3800,line 24
Form
Attach to your tax return. 99Identifying number
1 calendar year 20091aa
b 1b
2 2
33
44
55
6 6
7 7
8 8
9 9
1010
1111
12 Cooperatives, estates, and trusts.12
For Paperwork Reduction Act Notice, see instructions. 8844ERF
F9.00.02 US8844P1
Empowerment Zone and RenewalCommunity Employment Credit
£
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6668010
6668020
6668030
6668040
6668050
6668060
6668005
OM B No. 1545- 1417
Form
D epartment of th e Treasury At tach mentSequence No.Internal Revenue Service
(2009)Form
Name(s) as shown on return
Total of qualified wages and qualified employee health insurance costs paid or incurred duringthe tax year
Calendar year 1993 qualified wages and qualified employee health insurance costs(see instructions). If none, enter - 0-Incremental increase. Subtract line 2 from line 1. If zero or less, enter - 0-
Multiply line 3 by 20% (.20) (see instructions for the adjustment you must make for salariesand wages)
Indian employment credits from partnerships, S corporations, cooperatives, estates,and trusts
Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7; partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1g
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust(see instructions)
Subtract line 7 from line 6. Report this amount onForm 3800, line 1g
Attach to your tax return.Identifying number
11
2233
44
55
66
77
8 Cooperatives, estates, and trusts.8
8845For Paperwork Reduction Act Notice, see instructions.D9.00.01 US8845P1ERF
113
Indian Employment Credit
£
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6539210
6539215
6539220
OM B No. 1545- 1414
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.
(2009)Form
Name(s) shown on return
Claim this credit for social security and Medicare taxes paid by a food or beverage establishment where tipping iscustomary for providing food or beverages. See the instructions for line 1.
Tips received by employees for services on which you paid or incurred employer social securityand Medicare taxes during the tax year (see instructions)
Tips not subject to the credit provisions (see instructions)
Creditable tips. Subtract line 2 from line 1Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including tips)exceeded $106,800, see instructions and check hereCredit for employer social security and Medicare taxes paid on certain employee tips frompartnerships and S corporationsAdd lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; allothers, go to line 7Credit for employer social security and Medicare taxes paid on certain employee tips includedon line 6 from passive activities (see instructions)Subtract line 7 from line 6Credit for employer social security and Medicare taxes paid on certain employee tips allowedfor 2009 from passive activities (see instructions)Carryforward of the credit for employer social security and Medicare taxes paid on certainemployee tips that originated in a tax year that began after 2006 (see instructions)Carryback of the credit for employer social security and Medicare taxes paid on certain employeetips from 2010 (see instructions)Add lines 8 through 11. Report this amount on Form 3800, line 29f
Attach to your tax return. 98Identifying number
Note: only
11
2 2
3 34
45
56
67
788
99
1010
1111
12 12
For Paperwork Reduction Act Notice, see instructions. 8846ERF
F9.00.01 US8846P1
Credit for Employer Social Security and Medicare TaxesPaid on Certain Employee Tips
£
£·¸
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6698020
6698015
6698030
6698040
6698050
6698055
6698060
OM B No. 1545- 1924
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.
Name(s) sh ow n on return
Number of Gallons Rate Column (a) x Column (b )Sold or Used
(2009)Form
You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Schedule C (Form 720), Form 8849,or Form 4136.
Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, ifapplicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate orstatement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.
Type of Fuel
Biodiesel (other than agri- biodiesel) sold or used after 2008and before 2010 $1.00Agri- biodiesel sold or used after 2008 and before 2010 $1.00Renewable diesel sold or used after 2008 and before 2010 $1.00Biodiesel (other than agri- biodiesel) included in a biodieselmixture sold or used after 2008 and before 2010 $1.00Agri- biodiesel included in a biodiesel mixture sold or usedafter 2008 and before 2010 $1.00Renewable diesel included in a renewable diesel mixture soldor used after 2008 and before 2010 $1.00Qualified agri- biodiesel production produced, and sold orused, after 2008 and before 2010 $ .10Add lines 1 through 7. Include this amount in your income for 2009 (see instructions)Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,estates, and trusts (see instructions)Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships andS corporations, report this amount on Schedule K; all others, report this amount on Form 3800, line 1lAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust (seeinstructions)Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,line 1l
Attach to your tax return.141
Identifying number
Caution.
(a) (b) (c)
11
2 23 34
45
56
67
78 89
910
1011
1112
12
8864For Paperwork Reduction Act Notice, see separate instructions.
ERF D9.00.01 US8864P1
Biodiesel and Renewable Diesel Fuels Credit2009
£
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659700265970036597011
6597006
6597007
6597013
6597015
6597009
(Rev. J anuary 2007)
D epartment of th e TreasuryInternal Revenue Service
Name(s) sh ow n on return
Name and address of th e qualif ied Employer ident if icat ion D ate of init ial Amount of qualif ied Cred it Cred it ((d ) X (e))community development ent it y (CD E) number of CD E equity investmentinvestment rate
OMB No. 1545- 1804
Form
AttachmentSequence No.
%
%
%
%
%
%
New markets credit from partnerships and S corporationsAdd lines 1 and 2. Partnerships and S corporations, report this amount on Schedule K;all others, report this amount on the applicable line of Form 3800, (e.g., line 1I of the 2007 Form3800)
Form (Rev. 1- 2007)
Attach to your tax return.127
Identifying number
(a) (b) (d) (e)(c) (f)
1
2 23
3
For Paperwork Reduction Act Notice, see instructions. 8874ERF F9.00.01 US8874P1
New Markets Credit
£
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6640035
6640040
Form
For calendar year 2009, or tax year beginning , 2009, end ing , .D epartment of th e TreasuryInternal Revenue Service
Name of corporat ion
Of f icer's signature D ate Tit le
ERO's signature D ate
Form (2009)
OMB No. 1545- 1864
(Whole dollars only)
Total income (Form 1120, line 11)Taxable income (Form 1120, line 30)Total tax (Form 1120, line 31)Amount owed (Form 1120, line 34)Overpayment (Form 1120, line 35)
Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy of the corporation's2009 electronic income tax return and accompanying schedules and statements and to the best of my knowledge and belief, it istrue, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the corporation'selectronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service providerto send the corporation's return to the IRS and to receive from the IRS an acknowledgement of receipt or reason for rejectionof the transmission, an indication of any refund offset, the reason for any delay in processing the return or refund, and
the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronicfunds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of thecorporation's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment,I must contact the U.S. Treasury Financial Agent at no later than 2 business days prior to the payment (settlement)date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidentialinformation necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number(PIN) as my signature for the corporation's electronic income tax return and, if applicable, the corporation's consent to electronicfunds withdrawal.
I authorize to enter my PIN as my signature
on the corporation's 2009 electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation's 2009 electronically filedincome tax return.
Enter your six- digit EFIN followed by your five- digit self- selected PIN.
I certify that the above numeric entry is my PIN, which is my signature on the 2009 electronically filed income tax return forthe corporation indicated above. I confirm that I am submitting this return in accordance with the requirements of
IRS e- file Application and Participation, and Modernized e- File (MeF) Information for Authorized IRS e- fileProviders for Business Returns.
See instructions. Do not send to the IRS. Keep for your records.Employer identification number
1 12 23 34 45 5
(a)(b) (c)
(d)
1- 888- 353- 4537
Officer's PIN: check one box only
ERO firm name do not enter all zeroes
ERO's EFIN/PIN.do not enter all zeroes
Pub.3112, Pub. 4163,
For Paperwork Reduction Act Notice, see instructions.
ERFF9.00.02 US8879C1
Tax Return InformationPart I
Part II Declaration and Signature Authorization of Officer (Be sure to get a copy of the corporation's return)
Part III Certification and Authentication
ERO Must Retain This Form - See InstructionsDo Not Submit This Form to the IRS Unless Requested To Do So
8879- C
8879- C IRS e- file Signature Authorizationfor Form 1120
£
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OM B No. 1545- 1810Form(Rev. D ecember 2006) At tach mentD epartment of th e TreasuryInternal Revenue Service Sequence No.
Form (Rev. 12- 2006)
Name(s) shown on return
Qualified startup costs incurred during the tax year. enter morethan $1,000Enter one- half of line 1Credit for small employer pension plan startup costs from partnerships and S corporationsAdd lines 2 and 3Enter the of line 4 or Partnerships and S corporations, report this amount onSchedule K; all others report this amount on the applicable line of Form 3800, (e.g., line 1m ofthe 2007 Form 3800)
Attach to your tax return. 130
Identifying number
Do not11
2 233
4 45 smaller $500.
5
8881ERFUS8881P1F9.00.01
Credit for Small Employer Pension PlanStartup Costs
£
ãäãäãäÇÈåæåæåæÉÊ
6694010
6694015
OM B No. 1545- 1809
Form(Rev. D ecember 2006)
At tach mentD epartment of th e TreasuryInternal Revenue Service Sequence No.
Form (Rev. 12- 2006)
Name(s) shown on return
Qualified childcare facility expenditures paid or incurred
Enter 25% (.25) of line 1
Qualified childcare resource and referral expenditures paid or incurred
Enter 10% (.10) of line 3
Credit for employer- provided childcare facilities and services from partnerships, S corporations,estates, and trusts
Add lines 2, 4, and 5
Enter the of line 6 or Estates and trusts, go to line 8. All others report thisamount as follows: partnerships and S corporations, report this amount on Schedule K; allothers report the credit on the applicable line of Form 3800, (e.g., line 1n of the 2007 Form3800)
Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts. Subtract line 8 from line 7. Report the credit on the applicable line of Form3800 (e.g., line 1n of the 2007 Form 3800)
131Attach to your tax return.Identifying number
1 1
2 2
3 3
4 4
55
6 6
7 smaller $150,000.
7
8 8
99
For Paperwork Reduction Act Notice, see instructions. 8882
US8882P1F9.00.01ERF
Credit for Employer- Provided ChildcareFacilities and Services
£
ãäãäãäËÌåæåæåæÍÎ
6695010
6695015
6695020
OM B No. 1545- 1914
Form(Rev. J anuary 2008)
At tach mentD epartment of th e TreasurySequence No.Internal Revenue Service
Name(s) sh ow n on return
(Rev. 1- 2008)Form
Low sulfur diesel fuel produced (in gallons)Multiply line 1 by $.05Qualified costs limitation (see instructions)Total low sulfur diesel fuel production credits allowed for all prior tax yearsSubtract line 4 from line 3Enter the smaller of line 5 or line 2Low sulfur diesel fuel production credit from partnerships, S corporations, and cooperativesAdd lines 6 and 7. Cooperatives go to line 9; partnerships and S corporations, report this amounton Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line 1nof the 2008 Form 3800)Amount allocated to the patrons of the cooperativeSubtract line 9 from line 8. Report this amount on the applicable line of Form 3800 (e.g., line 1nof the 2008 Form 3800)
Attach to your tax return.142
Identifying number
1 12 23 34 45 56 6
778
89 9
1010
For Paperwork Reduction Act Notice, see instructions. 8896ERF US8896P1F9.00.01
Low Sulfur Diesel Fuel Production Credit
£
ãäãäçèÛÜåæåæéêÝÞ
6597101
65971036597105
6597107
OM B No. 1545- 1983
Form
At tach mentD epartment of th e TreasurySequence No.Internal Revenue Service
Name(s) shown on return
Qualified railroad track maintenance expenditures paid or incurred(see instructions)
Enter 50% (.50) of line 1Number of miles of railroad track owned or leased by you (seeinstructions)Less: number of miles of railroad track owned or leased by you andassigned to other eligible taxpayers for purposes of this credit. Seeinstructions for more information, including required statementNumber of miles of railroad track assigned to you by the owner orlessee for purposes of this credit. See instructions for moreinformation, including required statement
Combine lines 3a through 3cMultiply line 3d by $3,500Enter the of line 2 or line 4Qualified railroad track maintenance credit from partnerships and S corporations
Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K; allothers, go to line 8Qualified railroad track maintenance credit included on line 7 from passive activities (seeinstructions)Subtract line 8 from line 7Qualified railroad track maintenance credit allowed for 2009 from passive activities (seeinstructions)Carryforward of any qualified railroad track maintenance credit that originated in a tax year thatbegan after 2007Add lines 9 through 11. Report this amount on Form 3800, line 29g
Form (2009)
144Attach to your tax return.Identifying number
11
2 23a
3ab
( )3bc
3c
d Total. 3d4 45 smaller 56 6
77
88
9 910
1011
1112 12
For Paperwork Reduction Act Notice, see instructions. 8900
ERF F9.00.01 US8900P1
Qualified Railroad Track Maintenance Credit
£
£
ãäçèÃÄÃÄåæéêÅÆÅÆ ËÌÃÄ
ÍÎÅÆÃÄçèÅÆéê
6597201
6597203
6597205,6597207
6597209
6597211
6597212
65972136597225
Form OM B No. 1545- 1968(D ecember 2007)D epartment of th e TreasuryInternal Revenue Service
Name of corporat ion (common parent , if consolidated return)
Name of subsid iary (if consolidated return)
The corporation previously made a valid and timely section 1354 election effective for the tax year, 20beginning , 20 , and ending .
The corporation is making a section 1354 election for this tax year and all succeeding tax years.
The corporation is revoking its election under section 1354(d)(1) for its tax yearbeginning , 20 , and ending , 20 .
The corporation's election was automatically terminated under section 1354(d)(2) because the corporation ceased to be aqualifying vessel operator effective , 20 .
Is the corporation a member of an electing group?If "No," skip item F and go to item G.
If the answer to item E is "Yes":
How many corporations are in the electing group?
Enter the number of vessels included under the election for the electing group
Does any member of the electing group have income from qualifying secondary activities orqualifying incidental activities?
If "Yes," attach to Form 8902 a worksheet that provides the information requested in item G foreach such member of the electing group.
Enter the corporation's gross income from:
Core qualifying activities $
Qualifying secondary activities:
Amount included in 20% limit $
Amount that exceeds the 20% limit $
Qualifying incidental activities:
Amount included in the 0.1% limit $
Amount that exceeds the 0.1% limit $
Gross income from qualifying shipping activities excluded from gross income on thecorporation's income tax return. Add lines G(1), G(2)(a), and G(3)(a) $
Form (12- 2007)
Attach to the corporation's income tax return.See separate instructions.
Employer identification number
Employer identification number
Part I Section 1354 Election or Termination
A
B
C
D
Part II Other Information (see instructions)
E Yes No
F
(1)
(2)
(3)Yes No
G
(1)
(2)
(a)
(b)
(3)
(a)
(b)
H
For Paperwork Reduction Act Notice, see separate instructions. 8902ERF US8902P1F9.00.01
Alternative Tax on Qualifying Shipping Activities£
£
·¸
·¸
·¸
·¸
·¸ ·¸
£
£
·¸ ·¸
ãäçèÃÄËÌåæéêÅÆÍÎ
6597301
6597303
6597305
6597307
6597309
Form 8902 (12- 2007) Page
Vessel nameIMO numberUSCG VIN numberFlagDate flaggedVessel typeVessel used in U.S. foreign trade?
Percentage of U.S. ownership in thevessel % % % %Type of ownership (see instructions)Type of vessel use (see instructions)Date placed in service
Dead weight tonsNet tonsEnter the smaller of line 13 or 25,000Multiply line 14 by 0.004Subtract line 14 from line 13Multiply line 16 by 0.002
Add lines 15 and 17Days operated in U.S. foreign tradeduring the tax yearMultiply line 18 by line 19
% %Ownership percentage % %Multiply line 20 by line 21
If any income from this vessel was excluded from gross income by reason of section 883 or otherwise, complete lines 23through 27. Otherwise, skip lines 23 through 27 and enter the amount from line 22 on line 28.
Gross income excluded under section883 or otherwiseGross income from operation ofvessel in U.S. foreign tradeAdd lines 23 and 24Divide line 24 by line 25Multiply line 22 by line 26
Enter the amount from line 22 or line27, whichever applies
Total annual notional shipping income (enter the sum of all columns of Part IV, line 28) $Alternative tax on qualifying shipping activities. Multiply line 29 by 35%. Enter here and on the"Other taxes" line of Form 1120, Schedule J, or Form 1120- F, Schedule J. Be sure to check the boxfor Form 8902 $
Form (12- 2007)
2Part III Vessel Information
Description A B C D1234567 Yes Yes Yes Yes
No No No No8
91011
Part IV Notional Shipping IncomeA B C D
12131415161718 Daily notional shipping income.
19
202122
A B C D23
24
25262728 Annual notional shipping income.
Part V Alternative Tax
2930
8902
US8902P2F9.00.01
·¸ ·¸ ·¸ ·¸·¸ ·¸ ·¸ ·¸
6597311
OM B No. 1545- 1984
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.Name(s) as sh ow n on return
Domestic production gross receipts (DPGR)
Allocable cost of goods sold. If you are using the small businesssimplified overall method, skip lines 2 and 3
Enter deductions and losses allocable to DPGR (seeinstructions)
If you are using the small business simplified overall method, enterthe amount of cost of goods sold and other deductions or lossesyou ratably apportion to DPGR. All others, skip line 4
Add lines 2 through 4
Subtract line 5 from line 1
Qualified production activities income from estates, trusts, and certain partnerships and Scorporations (see instructions)
Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts, subtract line 9 from line 8, allothers, enter amount from line 8. If zero or less, enter - 0- here, skip lines 11 through 19,and enter - 0- on line 20Income limitation (see instructions):
Individuals, estates, and trusts. Enter your adjusted gross income figured without thedomestic production activities deduction
All others. Enter your taxable income figured without the domestic production activitiesdeduction (tax- exempt organizations, see instructions)
Enter the smaller of line 10 or line 11. If zero or less, enter - 0- here, skip lines 13 through 19, andenter - 0- on line 20
Enter 6% of line 12
Form W- 2 wages (see instructions)
Form W- 2 wages from estates, trusts, and certain partnerships and S corporations(see instructions)
Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line 18Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16
Form W- 2 wage limitation. Enter 50% of line 18
Enter the smaller of line 13 or line 19
Domestic production activities deduction from cooperatives. Enter deduction from Form1099- PATR, box 6
Expanded affiliated group allocation (see instructions)Combine lines 20 through 22 and enter the result
here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return
Form (2009)
Attach to your tax return. See separate instructions. 143Identifying number
11
22
33
4
4
55
66
77
8899
Qualified production activities income.10
10
11
11
1212
1313
1414
1515
16161717
1818
1919
2020
2121
2222Domestic production activities deduction.23
23For Paperwork Reduction Act Notice, see separate instructions. 8903ERF F9.00.02 US8903P1
Domestic Production Activities Deduction
£ £
| À
Á|
Â
ãäçèÃÄÏÐåæéêÅÆÑÒ ËÌÃÄÃÄçè
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6597401
6597403
6597405
6597407
6597409
6597419
6597411
6597413
6597415
6597417
OM B No. 1545- 1982
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.
Name(s) sh ow n on return
Form (2009)
Form
Total number of cases of distilled spirits (see instructions)Average tax- financing cost per case 0.21134Multiply line 1 by line 2Distilled spirits credit from partnerships and S corporationsAdd lines 3 and 4. Partnerships and S corporations, report this amount on Schedule K; all others,report this amount on Form 3800, line 1n
The result is the number of cases in the lot.Section references are to the Internal Revenue Code.
You purchased a lot of ninety 500- milliliter bottlesof 150- proof rum. The number of liters in the lot is 45 (0.5 litersx 90). Divide 45 by 9 and the result is 5. Multiply 5 by 150/80Use Form 8906 to claim the distilled spirits credit. The credit is(1.875). The result is 9.375, which is the number of cases inpart of the general business credit.the lot.
Taxpayers that are not partnerships or S corporations, andwhose only source of this credit is from those pass- throughentities, are not required to complete or file this form. Instead,they can report this amount directly on line 1n of Form 3800. We ask for the
information on this form to carry out the Internal Revenue lawsof the United States. You are required to give us theinformation. We need it to ensure that you are complying withGenerally, the credit for the tax year is figured by multiplyingthese laws and to allow us to figure and collect the rightthe number of cases of bottled distilled spirits purchased oramount of tax.stored during the tax year by the average tax- financing cost
per case for the most recent calendar year ending before the You are not required to provide the information requestedbeginning of the tax year. See the instructions for line 1 below. on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Booksor records relating to a form or its instructions must beIf you are an eligible wholesaler, enter the number of cases ofretained as long as their contents may become material in thedistilled spirits that were bottled in the United States andadministration of any Internal Revenue law. Generally, taxpurchased by you during the tax year directly from the bottlerreturns and return information are confidential, as required byof the spirits. An eligible wholesaler is any person who holds asection 6103.permit under the Federal Alcohol Administration Act as a
wholesaler of distilled spirits and is not a state or politicalThe time needed to complete and file this form will varysubdivision thereof, or an agency of either.
depending on individual circumstances. The estimated burdenfor individual taxpayers filing this form is approved under OMBIf you are not an eligible wholesaler, but you are subject tocontrol number 1545- 0074 and is included in the estimatessection 5005, enter the number of cases of bottled distilledshown in the instructions for their individual income tax return.spirits which are stored in a warehouse operated by, or onThe estimated burden for all other taxpayers who file this formbehalf of, a state or any political subdivision thereof, or anis shown below.agency of either, and for which title has not passed on an
unconditional sale basis.1 hr., 25 min.
For purposes of this line, a case consists of twelve 80- proof 12 min.750- milliliter bottles. For any lot of distilled spirits that does 13 min.not consist of cases of 80- proof 750- milliliter bottles, figurethe number of cases in the lot as follows.
If you have comments concerning the accuracy of thesetime estimates or suggestions for making this form simpler,Divide the number of liters in the lot by 9.we would be happy to hear from you. See the instructions forMultiply the result by a fraction, the numerator of which isthe tax return with which this form is filed.the stated proof of the lot and the denominator of which is 80.
Attach to your tax return.150
Identifying number
11223344
55
3.
Example.
Paperwork Reduction Act Notice.
Line 1
RecordkeepingLearning about the law or the formPreparing and sending the form to the IRS
1.2.
8906
F9.00.01ERF US8906P1
Instructions
Purpose of Form
How To Figure the Credit
Distilled Spirits Credit£
ãäçèÃÄÛÜåæéêÅÆÝÞ ËÌÃÄÃÄçè
ÍÎÅÆÅÆéê
6597501
6597503
D epartment of th e TreasuryInternal Revenue Service
Qualif ied coke and coke Qualif ied coke andgas sold af ter 12/ 31/ 2008 coke gas
and bef ore 1/ 1/ 2010 sold af ter 12/ 31/ 2009
Form (2009)
OMB No. 1545- 2008
Form
AttachmentSequence No.
Name(s) shown on return
Date the facility was placed in service
Barrel- of- oil equivalents
Enter the product of $3 multiplied by the inflation adjustment factor.See instructions
Multiply line 2 by line 3
Add columns (a) and (b) on line 4
Reduction due to government monies and subsidized financing. Enterthe total of government grants, proceeds of tax- exempt governmentobligations, and subsidized energy financing for the project for this andall prior tax years
Enter the total of additions to the capital account for the project for thisand all prior tax years
Divide line 6a by line 6b. Show as a decimal to at least 4 placesMultiply line 5 by line 6c
Subtract line 6d from line 5
Reduction due to energy credit. Enter the total amount allowed undersection 38 for this and all prior tax years by reason of the energypercentage with respect to the property used in the projectEnter the total amount recaptured with respect to the amount enteredon line 8a under section 49(b) or 50(a) for this and any prior tax year,and under section 38 for any prior tax yearSubtract line 8b from line 8a. If zero or less, enter amount from line 7 on line 9 and go to line 10a
Subtract line 8c from line 7
Reduction due to enhanced oil recovery credit (Form 8830). Enter thetotal amount allowed for this and all prior tax years by reason of anyenhanced oil recovery credit with respect to such projectEnter the total amount of enhanced oil recovery credit recapture withrespect to the amount on line 10a for any prior tax year
Subtract line 10b from line 10a. If zero or less, enter the amount from line 9 on line 11 and go to line 12
Subtract line 10c from line 9
Nonconventional source fuel credit from partnerships, S corporations, estates, and trusts
Add lines 11 and 12. Estates and trusts, go to line 14; partnerships and S corporations, report thisamount on Schedule K; all others, report this amount on Form 3800, line 1o
Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts: subtract line 14 from line 13. Report this amount on Form 3800, line 1o
Attach to your tax return.See instructions.
Identifying number
(b)(a)
1
2
3
4
5 5
6a
6ab
6bc 6cd 6d
7 7
8a
8ab
8bc 8c
9 9
10a
10ab
10b
10cc
11 11
12 12
1313
1414
1515For Paperwork Reduction Act Notice, see instructions. 8907
D9.00.01 US8907P1ERF
146
Nonconventional Source Fuel Credit££
ãäçèÃÄßàåæéêÅÆáâ ËÌÃÄÃÄçè
ÍÎÅÆÅÆéê
6597603
6597609
6597639
6597643
6597619
6597621
6597623
6597625
6597627
6597629
6597631
OM B No. 1545- 1979
Form
D epartment of th e Treasury At tach mentSequence No.Internal Revenue Service
Form (2009)
Name(s) as shown on return
Enter the total number of qualified energy efficient homes meeting the50% standard that were sold or leased to another person for use asa residence during the tax year (see instructions)Multiply line 1a by $2,000Enter the total number of qualified energy efficient manufacturedhomes meeting the 30% standard that were sold or leased to anotherperson for use as a residence during the tax year (see instructions)Multiply line 2a by $1,000Energy efficient home credit from partnerships and S corporationsAdd lines 1b, 2b, and 3. Partnerships and S corporations, report this amount on Schedule K; allothers, report this amount on Form 3800, line 1p
Attach to your tax return.153
Identifying number
1a
1ab 1b
2a
2ab 2b
3 34
4
For Paperwork Reduction Act Notice, see instructions. 8908ERF F9.00.01 US8908P1
Energy Efficient Home Credit
£
ãäçèÃÄãäåæéêÅÆåæ ËÌÃÄÃÄçè
ÍÎÅÆÅÆéê
6597701
6597703
6597705
D epartment of th e TreasuryInternal Revenue Service
OMB No. 1545- 2055Form
AttachmentSequence No.
(see instructions)
Enter the number of eligible dishwashers produced incalendar year 2009Enter the average number of eligible dishwashersproduced in the 2 prior calendar yearsSubtract line 2 from line 1
$45.00 $75.00Applicable amountMultiply line 3 by line 4Add the amounts on line 5 in columns (a) and (b)
(see instructions)
Enter the number of eligible clotheswashers produced in calendar year 2009Enter the average number of eligible clotheswashers produced in the 2 prior calendar yearsSubtract line 8 from line 7
$125.00 $150.00 $250.00Applicable amountMultiply line 9 by line 10Add the amounts on line 11 in columns (a) through (c)
(see instructions)
Enter the number of eligible refrigeratorsproduced in calendar year 2009Enter the average number of eligiblerefrigerators produced in the 2 priorcalendar yearsSubtract line 14 from line 13Applicable amount $75.00 $100.00 $200.00Multiply line 15 by line 16Add the amounts on line 17 in columns (a) through (c)
Add lines 6, 12, and 18Enter 2% of average annual gross receipts (see instructions)
$75,000,000.00Maximum credit base amount (see instructions)Enter the amount from line 19 of your *2008 Form 8909Enter the amount from line 21b of your *2008 Form 8909Enter the amount from 21c of your *2008 Form 8909Add lines 21c and 21dSubtract line 21e from line 21bEnter the amount from line 20 of your *2008 Form 8909Enter the of the amount on line 21a, 21f, or 21gSubtract line 21h from line 21aEnter the amount from line 11, column (c)Enter the amount from line 17, column (c)Add lines 22a and 22bMaximum credit amount. Add lines 21i through 22cEnter the of the amount on line 19, 20, or 23Energy efficient appliance credits from partnerships, S corporation, estates, trusts, and cooperativesAdd lines 24 and 25. Estates, trusts, and cooperatives, go to line 27; partnerships and S corporations,report this amount on Schedule K; all other, report this amount on Form 3800, line 1qAmount allocated to beneficiaries of the estate or trust, or to patrons of the cooperative (see instructions)Estates, trusts, and cooperatives, subtract line 27 from line 26. Report this amount on Form 3800, line 1q* Include amounts from predecessors.
Form (2009)
Attach to your tax return.
Name(s) shown on return Identifying number
Part I Dishwashers(a) (b)
Type A Type B
11
22334455
66Part II Clothes Washers
(a) (b) (c)Type A Type B Type C7
78
89 9
10 1011 1112 12Part III Refrigerators
(a) (b) (c)13 Type A Type B Type C
1314
1415 1516 1617 1718 18Part IV Current Year Energy Appliance Credit
1919 Total.20 2021a 21a
b 21bc 21cd 21de 21ef 21fg 21gh smallest 21h
21ii22a22a22bb
c 22c23 2324 smallest 2425 2526
2627 2728 28
ERF For Paperwork Reduction Act Notice, see instructions. D9.00.02 US8909P1 8909
159
Energy Efficient Appliance Credit 2009£
ãäçèÃÄçèåæéêÅÆéê
6598100
6598104
6598102
6598106
6598131
6598136
6598132
6598137
6598133
6598138
6598113
6598141
6598115
6598142
6598117
6598143
6598127
659815065981526598154
6598126
65981286598125
OM B No. 1545- 1998
Form
D epartment of th e TreasuryAt tach mentInternal Revenue ServiceSequence No.
Form (2009)
Name(s) shown on return
Use a separate column for each vehicle. If you need more columns, use Vehicle 1 Vehicle 2 Vehicle 3additional Forms 8910 and include the totals on lines 13 and 17.
Year, make, and model of vehicleEnter date vehicle was placed in service (MM/DD/YYYY)
(see instructions for amount to enter)If you are not claiming the plug- in conversion credit, skiplines 4 through 8, enter - 0- on line 9, and go to line 10.Otherwise, enter the cost of converting the vehicle to aqualified plug- in electric drive motor vehicle (for convertedvehicles placed in service after February 17, 2009)Section 179 expense deduction (see instructions)Subtract line 5 from line 4Multiply line 6 by 10% (.10)Maximum plug- in conversion credit amount allowable 4000 4000 4000Enter the of line 7 or line 8
Add lines 3 and 9If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or
S corporation, skip Part II and go to Part III. All others, go to Part II.
Business/investment use percentage (see instructions) % % %Multiply line 10 by line 11Add columns (a) through (c) on line 12Alternative motor vehicle credit from partnerships and S corporations
Add lines 13 and 14. Partnerships and S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, line 1r
If you skipped Part II, enter the amount from line 10. Ifyou completed Part II, subtract line 12 from line 10Add columns (a) through (c) on line 16Enter the amount from Form 1040, line 46, or Form 1040NR, line 43Enter the total, if any, of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; Form8834, line 22; and Schedule R, line 24; Form 1040NR, lines 44 through 46; Form 5695, line 11; andForm 8834, line 22Subtract line 19 from line 18. If zero or less, You cannot claim the personal use part of thecredit
Enter the of line 17 or line 20 here and on Form 1040, line 53 (orForm 1040NR, line 49) and check box on that line. If line 20 is smaller than line 17, see instructions
Attach to your tax return.152
Identifying number
Part I Tentative Credit
(a) (b) (c)
1 12 23 3Credit allowable4
45 56 67 78 89 smaller 9
10 Tentative credit. 10Next:
Part II Credit for Business/Investment Use Part of Vehicle
11 1112 1213 1314 14
Business/investment use part of credit.1515
Credit for Personal Use Part of VehiclePart III
1616
17 1718 1819
or19
20 stop.20
21 Personal use part of credit. smallerc 21
For Paperwork Reduction Act Notice, see separate instructions. 8910
ERF D9.00.02 US8910P1
Alternative Motor Vehicle Credit
£
ãäçèÇÈÃÄåæéêÉÊÅÆ ËÌÃÄÃÄçè
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6597810 6597812 6597815
6597820 6597822 65978256597830 6597832 6597835
6597840 6597842 6597845
FE531816597803
OM B No. 1545- 1981
Form
D epartment of th e TreasuryAt tach mentInternal Revenue ServiceSequence No.
Form (2009)
Name(s) as shown on return
Hydrogen Refueling Other RefuelingProperty Property
Total cost of qualified alternative fuel vehicle refueling property placed inservice during the tax year
Business/investment use part (see instructions)Section 179 expense deduction (see instructions)Subtract line 3 from line 2Applicable credit rate decimal amount .30 .50Multiply line 4 by the applicable decimal amount on line 5Maximum business/investment use part of credit (see instructions)Enter the of line 6 or line 7Add columns (a) and (b) on line 8Alternative fuel vehicle refueling property credit from partnerships and S corporations
Add lines 9 and 10. Partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1s
Subtract line 2 from line 1. If zero, stop here;file this form unless you are claiming a credit on line 11
.30 .50Applicable credit rate decimal amountMultiply line 12 by the applicable decimal amount on line 13Maximum personal use part of credit (see instructions)Enter the of line 14 or line 15Add columns (a) and (b) on line 16Regular tax before credits:
Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 41)Other filers. Enter the regular tax before credits from your return
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:Foreign tax creditPersonal credits from Form 1040 or Form 1040NR (see instructions)Non- business qualified electric vehicle credit from Form 8834, line 29Add lines 19a through 19c
Net regular tax. Subtract line 19d from line 18. If zero or less, stop here; file this formunless you are claiming a credit on line 11Tentative minimum tax (see instructions):
Individuals. Enter the amount from Form 6251, line 34minimum tax form or scheduleOther filers. Enter the tentative minimum tax from your alternative
Subtract line 21 from line 20. If zero or less, stop here; file this form unless you are claiminga credit on line 11
Enter the of line 17 or 22 here and on Form 1040, line 53;Form 1040NR, line 49; or the appropriate line of your return. If line 22 is smaller than line 17, seeinstructions
Attach to your tax return.151
Identifying number
(a) (b)
11
223344
5 56 67 78 smaller 89 9
10 1011 Business/investment use part of credit.
11
12 do not121313141415151616 smaller
171718
1819
a 19a19bb
c 19cd 19d
20 do not20
21
21
22 do not22
23 Personal use part of credit. smaller
23For Paperwork Reduction Act Notice, see instructions.ERF
F9.00.01 US8911P1
Total Cost of Refueling PropertyPart I
Part II Credit for Business/Investment Use Part of Refueling Property
Part III Credit for Personal Use Part of Refueling Property
8911
Alternative Fuel Vehicle Refueling Property Credit
£
À| Á| Â
À| Á| Â
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6597900 6597902
6597904 65979066597908 6597910
6597912 6597914
6597907
Form
D epartment of th e Treasury At tach mentInternal Revenue Service Sequence No.
Form (2009)
OMB No. 1545- 2025
Name(s) shown on return
Bond issuer's name, city or town, and stateDate bond issuedDate bond disposed of (if applicable)
MultiplyCredit MultiplyOutstanding bondPrincipal payment dates (or for buildprincipal (or for build (b) x (c) (d) x (e)rate %America bonds, interest payment dates) America bonds,
interest payable)
Add the amounts on line 4, column (f)For a clean renewable energy bond or a qualified energy conservation bond, multiply theamount on line 5 by 70% (.70). For a clean renewable energy bond, Gulf tax credit bond,Midwestern tax credit bond, qualified forestry conservation bond, qualified zone academy bond,qualified school construction bond, or build America bond, enter the amount from line 5. See theinstructions for how to report as interest incomeEnter the line 6 amount from page 1 of Form 8912 for each additional bond, if more than one (seeinstructions)Bond credits from partnerships, S corporations, estates, and trustsCarryforward of credits for qualified tax credit bonds and build America bonds to 2009 (see instructions)
Add lines 6 through 9. Estates and trusts figuring the credit for a clean renewableenergy bond, Gulf tax credit bond, or Midwestern tax credit bond, go to line 11; partnerships andS corporations, report this amount on Schedule K; all others, go to Part IIAmount allocated to the beneficiaries of the estate or trust (see instructions)
Subtract line 11 from line 10. Use this amount to complete Part II
Attach to your tax return.154
Identifying number
123
(a) (b) (c) (d) (e) (f)
4
5 56 new
67
788
9 9Total credit.10
1011 11
Estates and trusts.12 12For Paperwork Reduction Act Notice, see instructions. 8912ERF D9.00.02 US8912P1
Part I Current Year Credit
Credit to Holders of Tax Credit Bonds£
£££
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FE5317165980206598040
Form 8912 (2009) Page
Regular tax before credits:Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41Corporations. Enter the amount from Form 1120, Schedule J, line 2, or the applicable line of
your returnEstates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and
1b, or the amount from the applicable line of your returnAlternative minimum tax:
Individuals. Enter the amount from Form 6251, line 36Corporations. Enter the amount from Form 4626, line 14Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56
Add line 13 and line 14Foreign tax creditCredits from Form 1040, lines 48 through 52 (or Form 1040NR,lines 45 through 48); Form 8859, line 11; Form 8834, lines 22 and29; Form 8910, line 21; Form 8911, line 23; Form 8936, line 14;and Schedule R, line 24General business credit (see instructions)Credit for prior year minimum tax (Form 8801, line 27; or Form 8827,line 8b)Add lines 16a through 16dNet income tax. Subtract line 16e from line 15
Enter the of line10, line 17, or the amount as limited by the formula in the instructions for line 18 (if line 18 issmaller than line 10, see instructions). enter the of line 12, line 17, orthe amount as limited by the formula in the instructions for line 18 (if line 18 is smaller than line 12,see instructions). Report this amount on Form 1040, line 53 or Form 1040NR, line 49; Form 1120,Schedule J, line 5e; Form 1041, Schedule G, line 3; or the applicable line of your return
2
13
13
14
14
15 1516a 16a
b
16bc 16cd
16d16ee
17 17Credit to holders of tax credit bonds allowed for the current year. smallest18
Estates and trusts, smallest
18
D9.00.02 US8912P2
Part II Allowable Credit
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FormOM B No. 1545- 2062(Rev. D ecember 2008)
D epartment of th e TreasuryInternal Revenue ServiceName of common parent
Form (Rev.12- 2008)
Attach to Schedule M- 3 for Forms 1120, 1120- L, or 1120- PC.
Enter the tax reconciliation amount from the applicable line of ScheduleM- 3 (see instructions)
Life/non- life loss limitation amount
Limitation on non- insurance losses (Form 1120- L, page 1, line 25)Amount subtracted from policyholders surplus account (Form 1120- L,page 1, line 26)
Non- life capital loss limitation
Life capital loss limitation
Non- life charitable deduction limitation
Life charitable deduction limitation
Non- life dual consolidated loss amount disallowed
Life dual consolidated loss amount disallowed
Combine lines 1 through 2f(2)
Non- life net operating loss deduction
Life operations loss deduction
Non- life dividends received deduction
Life dividends received deduction
Non- life capital loss carryforward used
Life capital loss carryforward used
Non- life charitable deduction carryforward used
Life charitable deduction carryforward used
Small life insurance company deduction (Form 1120- L, page 1, line 23)
Add lines 4a(1) through 4e
Subtract line 5 from line 3
Other adjustments to reconcile to taxable income on tax return (attach schedule)
Combine lines 6 and 7. This amount must equal the amount reported on the "Taxable income"line of the consolidated Form 1120, Form 1120- L, or Form 1120- PC (see instructions)
Employer identification number
11
2a 2a
b 2bc
2c
d (1) 2d(1)
(2) 2d(2)
e (1) 2e(1)
(2) 2e(2)
f (1) 2f(1)
(2) 2f(2)
3 3
4a (1) 4a(1)
(2) 4a(2)
b (1) 4b(1)
(2) 4b(2)
c (1) 4c(1)
(2) 4c(2)
d (1) 4d(1)
(2) 4d(2)
e 4e
5 5
6 6
7 7
8 Total.8
For Paperwork Reduction Act Notice, see page 2.
ERFUS8916P1F9.00.01
8916
with Tax Return Taxable Income for Mixed GroupsReconciliation of Schedule M- 3 Taxable Income
£
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6446405I
6446410I
6446415I
6446420I
6446421I
6446425I
6446426I
6446430I
6446431I
6446435I
6446436I
6446440I
6446441I
6446445I
6446446I
6446450I
6446451I
6446455I
6446460I
OM B No. 1545- 2061
Form
D epartment of th e TreasuryInternal Revenue Service Attach to Schedule M- 3 for Form 1065, 1120, 1120- L, 1120- PC, or 1120S.Name of common parent
For Paperwork Reduction Act Notice, see page 4 8916- AERF F9.00.01 US8916A1
Supplemental Attachment to Schedule M- 38916- A
£ËÌÃÄÃÄçèÍÎÅÆÅÆéê
Book Amount MT Adj Type MP Adj Type6025115,6025300 6025115,6025300 6025115,6025300
6025101,6026101 6025101,6026101 6025101,6026101
6025103,6026103 6025103,6026103 6025103,6026103
6025070,6026401 6025070,6026401 6025070,6026401
6025105,6026105 6025105,6026105 6025105,6026105
6025107,6026107 6025107,6026107 6025107,6026107
6025301,6026301 6025301,6026301 6025301,6026301
6025303,6026303 6025303,6026303 6025303,6026303
6025109,6026109 6025109,6026109 6025109,6026109
6025403,6026403 6025403,6026403 6025403,6026403
6025110,6026201 6025110,6026201 6025110,6026201
6025120,6026203 6025120,6026203 6025120,6026203
6025100,6026205 6025100,6026205 6025100,6026205
6025405,6026405 6025405,6026405 6025405,6026405
Cols a to c: 6021080,6026090,6028080
Cols a to c: 6025302, 6025040
Cols a to c: 6025304, 6025050, 6025060
6025306 6025306 6025306
Cols a to c: 602 minus lines 1 thru 5 with diff
602 minus lines 1 thru 5 with no diff
Form 8916- A (2009) Page
Interest Income Item Income (Loss) per Income Temporary Permanent Income (Loss) perStatement Difference Difference Tax Return
Tax- exempt interestincomeInterest income from hybridsecuritiesSale/lease interest income
Intercompany interestincome - From outside taxaffiliated groupIntercompany interestincome - From tax affiliatedgroupOther interest income
Total interest income. Addlines 1 through 5. Enter totalon Schedule M- 3 (Forms1120, 1120- PC, and 1120- L),Part II, line 13 or ScheduleM- 3 (Forms 1065 and1120S) Part II, line 11.
Interest Expense Item Expense per Income Temporary Permanent Deduction per TaxStatement Difference Difference Return
Interest expense from hybridsecuritiesLease/purchase interestexpenseIntercompany interestexpense - Paid to outsidetax affiliated groupIntercompany interestexpense - Paid to taxaffiliated groupOther interest expense
Total interest expense. Addlines 1 through 4. Enter totalon Schedule M- 3 (Form1120) Part III, line 8;Schedule M- 3 (Forms1120- PC and 1120- L), PartIII, line 36; Schedule M- 3(Form 1065) Part III, line 27;or Schedule M- 3 (Form1120S) Part III, line 26.
Form (2009)
2Part II Interest Income
(a) (b) (c) (d)
1
2
3
4a
4b
5
6
Part III Interest Expense(a) (b) (c) (d)
1
2
3a
3b
4
5
8916- A
F9.00.01 US8916A2
Book Amount MT Adj Type MP Adj Type
Cols a to c: 6063,6067 -(6063011I,6063090I,606709D,606709F,606709Z)
60617 60617 60617
60618 60618 60618
Cols a to c: 60625,6062F,6061090F,6062200I
Cols a to c: 6062 -(60625,6062F,6062200I)Cols a to c: 605,606 -(605009D,605009F,605009Z,60600RT,60600UR,606109D,606109F,606109Z,6061535,606154,6062,6063,6067,60617,60618,6061090F)
6187 6187 6187
6188 6188 6188
61825 61825 61825
6182 -61825 6182 -61825 6182 -61825
Cols a to c: 618 -(61800RT,6182,6187,6188,618509D(F,Z),6189200D(F,Z)
Form
(Rev. D ecember 2008)D epartment of th e TreasuryInternal Revenue Service
Form (Rev. 12- 2008)
OMB No. 1545- 2067
Name(s) as shown on return
Total training program costs of qualified mine rescue team employees paid or incurred duringthe tax year (up to $50,000 per qualified employee)
Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make)
Mine rescue team training credits from partnerships and S corporations
Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others,report this amount on the applicable line on Form 3800 (e.g., line 1u of the 2008 Form 3800)
Section references are to the Internal Revenue Code unlessotherwise noted. In general, you must reduce your allowable training program
costs by the amount on line 2. This is required even if youTaxpayers other than partnerships or S corporations cannot take the full credit this year and must carry part of it
whose only source of this credit is from those pass- through back or forward. If you capitalized any costs included on lineentities are not required to complete or file this form. Instead, 1, reduce the amount capitalized by the credit on line 2report this credit directly on the applicable line of Form 3800, attributable to these costs.General Business Credit.
We askTaxpayers who employ individuals as miners in U.S.for the information on this form to carry out the Internalunderground mines use Form 8923 to claim the mine rescueRevenue laws of the United States. You are required to giveteam training credit. This credit applies to training program costsus this information. We need it to ensure that you arepaid or incurred for qualified mine rescue team employees forcomplying with these laws and to allow us to figure andtax years beginning before January 1, 2010.collect the right amount of tax.
You are not required to provide the information requestedon a form that is subject to the Paperwork Reduction Act
Taxpayers who employ individuals unless the form displays a valid OMB control number. Booksas miners in U.S. underground mines can claim a credit of or records relating to a form or its instructions must be20% of the training program costs paid or incurred during retained as long as their contents may become material inthe tax year for training of qualified mine rescue team the administration of any Internal Revenue law. Generally, taxemployees. The maximum amount of training program costs returns and return information are confidential, as required bythat may be taken into account annually for each qualified section 6103.employee is $50,000. The training costs include wages paid
The time needed to complete and file this form will varyor incurred while the qualified employee is attending adepending on individual circumstances.training program.
The estimated burden for taxpayers who file this form isA qualified mine rescue team employeeshown below. The estimated average time is:is any full- time employee of the taxpayer who is a miner
1 hr., 25 min.eligible to serve for more than 6 months of the year as a1 min.mine rescue team member. The employee must have
completed, at a minimum, an initial 20- hour course of If you have comments concerning the accuracy of theseinstruction, as prescribed by the Mine Safety and Health time estimates or suggestions for making this form simpler,Administration's Office of Educational Policy and we would be happy to hear from you. See the instructions forDevelopment, or received at least 40 hours of refresher
the tax return with which this form is filed.training in such instruction. See 30 CFR section 49.8 forrefresher training requirements.
Wages qualifying for the credit generally have thesame meaning as wages subject to the FederalUnemployment Tax Act (FUTA), but without regard to anydollar limit.
Attach to your tax return.
Identifying number
11
2 2
3 3
44
Line 2
Note:
Privacy Act and Paperwork Reduction Act Notice.
Training program costs.
Qualified employee.
RecordkeepingPreparing the form
8923
ERF US8923P1F9.00.01
General Instructions
Purpose of Form
Wages.
Mine Rescue Team Training Credit
Specific Instructions
Definitions
£
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6598300
6598310
Form OM B No. 1545- 2089
At tach mentD epartment of th e Treasury Sequence No.Internal Revenue Service (99)Name(s) sh ow n on return
Name of policyh older, if d if f erent f rom above Ident if y ing number, if d if f erent f rom above
Type of business
Form (Rev. 1- 2010)
(Rev. January 2010)
Enter the number of employees the policyholder had at the end of the tax year
Enter the number of employees included on line 1 who were insured at the end of the taxyear under the policyholder's employer- owned life insurance contract(s) issued after August17, 2006. See Section 1035 exchanges on page 2 for an exception
Enter the total amount of employer- owned life insurance in force at the end of the tax yearfor employees who were insured under the contract(s) specified on line 2
Does the policyholder have a valid consent (see instructions) for eachemployee included on line 2?If "No," enter the number of employees included on line 2 for whom the policyholder doesnot have a valid consent
Attach to the policyholder's tax return - See instructions.
160Identifying number
1 1
2
2
33
4aYes No
b4b
For Paperwork Reduction Act Notice, see instructions. 8925
ERF F9.00.01 US8925P1
Report of Employer- Owned Life Insurance Contracts
£
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5408200
5408300
5408400
OM B No. 1545- 2122
(October 2008)D epartment of th e TreasuryInternal Revenue Service
Form (10- 2008)
FormAttachmentSequence No.
Name shown on return
Enter on the applicable line below the qualified agriculturalchemicals security costs described. (see instructions)
Employee security training and background checks
Limitation and prevention of access to controls of agriculturalchemicals stored
Tagging, locking tank valves, and chemical additives to preventtheft or to render chemicals unfit for illegal use
Perimeter protection of agricultural chemicals
Installation of security lighting, cameras, recording equipment,and intrusion detection sensors
Implementation of measures to increase computer or computernetwork security
Conducting a security vulnerability assessment
Implementing a site security plan
Total qualified agricultural chemicals security costs. Add theamounts in columns (a), (b), and (c) on lines 1a through 1h
Multiply the amounts in columns (a), (b), and (c) on line 2 by 30%
Maximum credit per facility. Subtract the total of the creditsclaimed for the facility in the 5 prior tax years from $100,000
Agricultural chemicals security credit. Enter the smaller of line 3or 4 for each facility. For additional facilities, see instructions
Add the amounts for all facilities on line 5. Enter the result, but not more than $2,000,000
Credit from partnerships, S corporations, estates and trusts
Add lines 6 and 7. Estates and trusts, go to line 9; partnerships and S corporations, report thisamount on Schedule K; all others, report this amount on Form 3800, line 1v (but for tax yearsbeginning in 2008 and ending in 2009, include this amount on Form 3800, line 2, and enter"ACSC" and the amount of the credit next to line 2)
Amount allocated to beneficiaries of the estate or trust (see instructions)
Estates and trusts, subtract line 9 from line 8. Report the credit on Form 3800, line 1v (but for taxyears beginning in 2008 and ending in 2009, include this amount on Form 3800, line 2, and enter"ACSC" and the amount of the credit next to line 2)
See instructions.Attach to your tax return.
Identifying number
Facility1
(a) (b) (c)
1aa
b1b
c1c
1dd
e1e
f1f
1gg
1hh
22
33
44
55
6 6
7 7
8
8
9 9
10
10For Paperwork Reduction Act Notice, see instructions.
ERF F9.00.01 US8931P1
162
8931
Agricultural Chemicals Security Credit
££
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6640050
OM B No. 1545- 2126
(D ecember 2008)D epartment of th e TreasuryInternal Revenue Service
Form (12- 2008)
FormAttachmentSequence No.
Name(s) shown on return
Eligible differential wage payments paid during the tax year (see instructions)Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make)Credit for employer differential wage payments from partnerships, S corporations, cooperatives,estates, and trusts (see instructions)Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5; partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1wAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust(see instructions)
Subtract line 5 from line 4. Report this amount on Form 3800,line 1w
Attach to your tax return.
Identifying number
1 12 23
34
45
5Cooperative, estates, and trusts.6
6
For Paperwork Reduction Act Notice, see instructions.ERF F9.00.01 US8932P1
161
8932
Credit for Employer Differential Wage Payments£
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OM B No. 1545- 2132
D epartment of th e Treasury At tach mentSequence No.Internal Revenue Service
Form
Name(s) shown on return
Metric tons captured and disposed of (see instructions) x $20.00
Metric tons captured and used (see instructions) x $10.00
Carbon dioxide sequestration credit from partnerships and S corporations
Add lines 1, 2, and 3. Partnerships and S corporations, report this amount on Schedule K, allothers, report this amount on Form 3800, line 1x
Form (2009)
Attach to your tax return. 165Identifying number
Qualified carbon dioxide captured at a qualified facility and disposed of in secure geologicalstorage and, if captured after February 17, 2009, not used as a tertiary injectant in a qualifiedenhanced oil or natural gas recovery project.
1 1
Qualified carbon dioxide captured at a qualified facility and used as a tertiary injectant ina qualified enhanced oil or natural gas recovery project and, if captured afterFebruary 17, 2009, disposed of in secure geological storage.
22
33
44
D9.00.02For Paperwork Reduction Act Notice, see instructions. US8933P1 8933ERF
Carbon Dioxide Sequestration Credit£
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6598410
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OM B No. 1545- XXXX
D epartment of th e Treasury At tach mentSequence No.Internal Revenue Service
Form (2009)
Form
Name(s) shown on return
Use a separate column for each vehicle. If you need more columns, use Vehicle 1 Vehicle 2 Vehicle 3additional Forms 8936 and include the totals on lines 6 and 10.
Year, make, and model of vehicle
Enter date vehicle was placed in service (MM/DD/YYYY)
(see instructions for amount to enter)If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or
S corporation, skip Part II and go to Part III. All others, go to Part II.
Business/investment use percentage (see instructions)
Multiply line 3 by line 4
Add columns (a) through (c) on line 5
Qualified plug- in electric drive motor vehicle credit from partnerships and S corporations
Add lines 6 and 7. Partnerships and S corporations,report this amount on Schedule K; all others, report this amount on Form 3800, line 1y
If you skipped Part II, enter the amount from line 3. If youcompleted Part II, subtract line 5 from line 3
Add columns (a) through (c) on line 9
Enter the amount from Form 1040, line 46, or Form 1040NR, line 43
Enter the total, if any, of your credits from Form 1040, lines 47 through 50 (or Form 1040NR, lines44 through 46); Form 5695, line 11; Form 8834, line 22; Form 8910, line 21; andSchedule R, line 24
Subtract line 12 from line 11
Enter the of line 10 or line 13 here and on Form 1040, line 53,or Form 1040NR, line 49. Check box on that line and enter "8936" in the space next to that box.If line 13 is smaller than line 10, see instructions
Attach to your tax return.
125Identifying number
(a) (b) (c)
1 1
2 2
3 Tentative credit 3Next:
4 % % %4
5 5
6 6
7 7
8 Business/investment use part of credit.8
99
10 10
11 11
12
12
13 13
14 Personal use part of credit. smallerc
14For Paperwork Reduction Act Notice, see instructions. 8936ERF
D9.00.02 US8936P1
Part I Tentative Credit
Part II Credit for Business/Investment Use Part of Vehicle
Credit for Personal Use Part of VehiclePart III
Qualified Plug- In Electric Drive Motor Vehicle Credit£
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6598530 6598532 6598535
FE53182
6598510
G9.00.01 USDATAP1
DETAIL ON FORM DATABASE DIFFERENCE Part I Line 1 Short Term Gains/Losses
Part II Line 6 Long Term Gains/Losses
DETAIL ON FORM DATABASE DIFFERENCE Line 2 Gain/Loss
Line 10 Gain/Loss
DETAIL ON FORM DATABASE DIFFERENCE Line 28 (h) Depreciation
Line 29 (i) Sec 179 Elected Cost
3. Debt Financed Stock of Domestic and Foreign Corporations:
(a) Dividends (c) Special Received Deduction
Under 20%Over 20%
Total. . . . . .
DATABASE TOTALS for FORMS you may wish to complete in detail:
1. Print all Pro- forma Report Schedules2. Use Zero for Tax on Schedule J, Income Brackets3. Use Zero for Exemptions on Form 46264. Do NOT compute Federal Income Tax5. Do NOT Compute Tax Credit Limitations6. Do NOT Compute Excess Capital Loss Limitation7. Compute Gains/(Losses) on Separate Company Basis8. Compute Excess Capital Loss Limit on Total Only9. Do NOT Compute Contribution Limitation
10. Credit Entire Overpayment to Next Year11. Check Box "2220 Form Attached" on Page 1 and include
Underpayment Penalty on Page 1, Line 33, if any12. Compute NOL Limitation13. Do NOT Compute Special Deductions Limitation14. Always Print Form for Pages 1 through 515. Skip ACE Adjustment, Form 4626, Line 416. Small Corporation Exempt from The Alt Min Tax17. Compute contribution limitation company by company18. Form 4562 Line 1 limit 1 = $285,000; 2 = $350,000
Electing Reduced Credit for Form 676519.Enter 1 if mixed group top- consolidated Sch M- 320.Enter 1 if mixed group sub- consolidated Sch M- 321.Enter 1 if Extension has been granted (for USC users only)22.Always compute Form 1120 page 523.Do not compute Schedule M- 124.Always compute Schedule M- 325.Transition year (Skip cols a & d of Sch M- 3)26.Enter 1 if detail NOT required - Sch D ST G/L27.Enter 1 if detail NOT required - Sch D LT G/L28.Enter 1 if detail NOT req - Form 4797 Part I G/L29.Enter 1 if detail NOT req - Form 4797 Part II G/L30.
31. Sch. M3, LN 25, 35 and Form 8916- A, LN 6 to print detail byadjustmentElecting alternative simplified credit for Form 676532.
33. Enter 1 if qualified personal service corporation34. Suppress Sch. E if Total Receipts < $500,000 (Single Return only)35. Do Not Compute Sec 199 AMT Adjustment
Enter share of income brackets: (1) (2) (3)Enter Recaptured Tax from Form 8611
Enter share of Exemptions: $150,000: $40,000:
Enter Alternative Tax Net Operating LossEnter Alternative Foreign Tax Credit
Taxable Inc. before Contr., Spec.Ded., NOL, CapLoss/CBEnter: Add Back of Sec 249 DeductionAdjusted Income10% of Adjusted IncomeEnter: Total ContributionsContributions LimitationNew Contribution CarryoverExcess Contributions reclassed to NOL Carryover
TOTAL INPUT DEDUCTEDExcess Section 179 Depreciation
NOTE: The amount of Salaries and Wages on form 1120, page 1, line 13 is assumedto be net of the Work Opportunity Credit. You must enter a M1 event for this deduction.
COST OF GOOD SOLD BALANCE SHEET SCHEDULE A DIFFERENCE
Beginning Inventory
Ending Inventory
FORM- COMPUTED M- ITEMS AS COMPUTED DATABASE DIFFERENCE