Federal housing law
Form 1120-C — U.S. Income Tax Return for Cooperative Associations
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120c.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form 1120-C (2025) Page 2
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
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| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
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| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
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| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
32 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
33 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
34 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
35b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Tax, Refundable Credits, and Payments |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 |
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| Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 **Taxable income.**Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30aPreceding year’s overpayment credited to current year . . . . . . 30a **b **Current year’s estimated tax payments . . . . . . . . . . . . 30b **c **Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 **Amount owed.**If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 **Overpayment.**If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want:a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| Schedule C Dividends, Inclusions, and Special Deductions (see instructions) |
Schedule C Dividends, Inclusions, and Special Deductions (see instructions) |
**(a)**Dividends and inclusions |
(b)% | (b)% | **(c)**Special deductions ((a) × (b)) |
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
50 | 50 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
65 | 65 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
See instructions | See instructions |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
23.3 | 23.3 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
26.7 | 26.7 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
50 | 50 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
65 | 65 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
100 | 100 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
See instructions | See instructions |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
100 | 100 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
100 | 100 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
See instructions | See instructions |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
100 | 100 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
100 | 100 |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
| Tax, Refundable Credits, and Payments | 27 Taxable income. Subtract line 26c from line 25c. See instructions . . . . . . . . . . . 28 Total tax (Schedule J, line 11) . . . . . . . . . . . . . . . . . . . . . . . 29 First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 30a Preceding year’s overpayment credited to current year . . . . . . 30a b Current year’s estimated tax payments . . . . . . . . . . . . 30b c Current year’s refund applied for on Form 4466 . . . . . . . . . 30c ( ) d Tax deposited with Form 7004 . . . . . . . . . . . . . . 30d e Credit for tax paid on undistributed capital gains (attach Form 2439) . . 30e f Credit for federal tax paid on fuels (attach Form 4136) . . . . . . . 30f g Section 1383 adjustment (see instructions) . . . . . . . . . . 30g h Elective payment election amount from Form 3800 . . . . . . . . 30h i Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14 30i z Other (see instructions—attach statement) . . . . . . . . . . . 30z 31 Total payments, refundable credits, section 1062 net tax liability, and adjustments. Combine lines 30a through 30z . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Estimated tax penalty. See instructions. Check if Form 2220 is attached . . . . . . . . 33 Amount owed. If line 31 is smaller than the total of lines 28, 29, and 32, enter amount owed . . 34 Overpayment. If line 31 is larger than the total of lines 28, 29, and 32, enter amount overpaid . . 35 Enter amount of line 34 you want: a Credited to 2026 estimated tax b Refunded c Routing number d Type: Checking Savings e Account number |
27 | |||
|---|---|---|---|---|---|
| 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock) . . . . . . . . . . . . . . . . . . 50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt- financed stock) . . . . . . . . . . . . . . . . . . . . 65 3 Dividends on certain debt-financed stock of domestic and foreign corporations See instructions 4 |
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| Dividends on certain preferred stock of less-than-20%-owned public utilities 23.3 5 Dividends on certain preferred stock of 20%-or-more-owned public utilities 26.7 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 8 Dividends from wholly owned foreign subsidiaries . . . . . . . . 100 9 **Subtotal.**Add lines 1 through 8. See instructions for limitations . . . . See instructions 10 Dividends from domestic corporations received by a small business investment company operating under the Small Business Investment Act of 1958 . . . . . . . . . . . . . . . . . . . . . . 100 11 Dividends from affiliated group members . . . . . . . . . . . 100 12 Dividends from certain FSCs . . . . . . . . . . . . . . . See instructions 13 Foreign-source portion of dividends received from a specified 10%-owned foreign corporation (excluding hybrid dividends) (see instructions) . . . 100 14 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 (including any hybrid dividends). . . . . . . . . . . . . 15 Reserved for future use . . . . . . . . . . . . . . . . . 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) . . . . . . . . 100 **b ** Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) 5471) (see instructions) . . . . . . . . . . . . **c ** Other inclusions from CFCs under subpart F not included on line 16a, 16b, or 17 (attach Form(s) 5471) (see instructions) . . . . . . . . . . 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid (see instructions) . . . . . . 19 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . 20 Other dividends . . . . . . . . . . . . . . . . . . . . 21 Deduction for dividends paid on certain preferred stock of public utilities . 22 Section 250 deduction (attach Form 8993) (see instructions for limitations) 23 **Total dividends and inclusions.**Add column (a), lines 9 through 20. Enter here and on page 1, line 4 . . . . . . . . . . . . . . . . 24 **Total special deductions.**Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b |
Form 1120-C (2025) Page 3 Schedule G Allocation of Patronage and Nonpatronage Income and Deductions Note: Before completing Schedule G, see Schedule K, question 14.
Form 1120-C (2025) Page 4 Schedule K Other Information (see instructions)
| 1 Check accounting method: a Cash b Accrual c Other (specify) 2 See the instructions and enter the: a Business activity code no. b Business activity c Product or service d Date of incorporation 3 Check the accounting method used to compute distributable patronage: a Book b Tax c Other (specify) 4 At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a domestic corporation? (For rules of attribution, see section 267(c).) . . . . . . . . . . . . . . . . . If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year. 5 Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? . . . . . . . . If “Yes,” enter name and EIN of the parent corporation 6 At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50% or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) . . . . . . . . . . If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in 5 above. Enter percentage owned . . . . . . . . . . . . . . . . . . . . . . 7 Enter the cooperative’s total assets. See instructions . . . . . . . . . . . . . $ 8 At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? . If “Yes,” enter: (a) Percentage owned and (b) Owner’s country c The cooperative may have to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached . . . 9 Check this box if the cooperative issued publicly offered debt instruments with original issue discount . . . . If checked, the cooperative may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 10 Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or extraterritorial income) . . . . . . . . . . . . . . . . . . . . . . $ 11a Enter the number of foreign patrons at the end of the tax year . . . . . . . . . b Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to foreign patrons . . . . . . . . . . . . . . . . . . . . . . . . . . 12 If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the election will not be valid. 13 Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a. Patronage . . . . . $ Nonpatronage . . . . $ 14 Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax year and its total assets at the end of the tax year less than $250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash distributions and the book value of property distributions (other than cash) made during this tax year $ 15 Enter the amount of outstanding nonqualified notices of allocation (attach statement) . . . . . 16 Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e) (2) and (3).) If “Yes,” complete and attach Form 8991 . . . . . . . . . . . . . . . . . . . . . . 17 Did the cooperative have an election under section 163(j) for any real property trade or business or any farming business in effect during this tax year? (see instructions) . . . . . . . . . . . . . . . . . . . . 18 Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions . a The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense. b The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year are more than $31 million and the cooperative has business interest expense. c The cooperative is a tax shelter and the cooperative has business interest expense. 19 Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions . . 20 Corporate Alternative Minimum Tax: a Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? . . . . . . . . . If “Yes,” go to question 20b. If “No,” skip to question 20c. b Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative was an applicable corporation in the prior tax year? . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c. c Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the current tax year? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626. |
Yes | No |
|---|
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
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.
.
.
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.
.
.
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.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
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7
Enter the cooperative’s total assets. See instructions
.
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.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
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.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
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.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
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12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
.
.
.
.
.
.
.
If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
.
.
.
.
.
.
.
.
.
If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Enter the cooperative’s total assets. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
. $
8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
.
.
.
9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
.
.
.
If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
11a
Enter the number of foreign patrons at the end of the tax year
.
.
.
.
.
.
.
.
.
b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
.
.
.
.
$
Nonpatronage .
.
.
.
$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
.
.
.
.
16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
.
.
20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
.
.
.
.
.
.
.
.
If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
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|1
Check accounting method: a
Cash
b
Accrual
c
Other (specify)
2
See the instructions and enter the:
a
Business activity code no.
b
Business activity
c
Product or service
d
Date of incorporation
3
Check the accounting method used to compute distributable patronage:
a
Book
b
Tax
c
Other (specify)
4
At the end of the tax year, did the cooperative own, directly or indirectly, 50% or more of the voting stock of a
domestic corporation? (For rules of attribution, see section 267(c).) .
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If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable
income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year.
5
Is the cooperative a subsidiary in an affiliated group or a parent–subsidiary controlled group? .
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If “Yes,” enter name and EIN of the parent corporation
6
At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50%
or more of the cooperative’s voting stock? (For rules of attribution, see section 267(c).) .
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If “Yes,” attach a statement showing name and identifying number. Do not include any information already entered in
5 above. Enter percentage owned .
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7
Enter the cooperative’s total assets. See instructions
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8
At any time during this tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power
of all classes of stock of the cooperative entitled to vote, or (b) the total value of all classes of stock of the cooperative? .
If “Yes,” enter: (a) Percentage owned
and (b) Owner’s country
c The cooperative may have to fileForm 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a
Foreign Corporation Engaged in a U.S. Trade or Business. Enter number of Forms 5472 attached
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9
Check this box if the cooperative issued publicly offered debt instruments with original issue discount .
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If checked, the cooperative may have to fileForm 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
10
Enter the amount of tax-exempt income received or accrued during this tax year (for example, interest or
extraterritorial income)
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$
11a
Enter the number of foreign patrons at the end of the tax year
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b
Enter the total amount of patronage distributions described in (or deducted under) IRC 1382(b) paid or allocated to
foreign patrons .
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12
If the cooperative has an NOL for the tax year and is electing to forego the carryback period, check here. See instructions
If filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
13
Enter the available NOL carryover from prior tax years. Do not reduce it by any deduction on page 1, line 26a.
Patronage .
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$
Nonpatronage .
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$
14
Are the cooperative’s total receipts (page 1, line 1a plus lines 4 through 9) for the tax yearandits total assets at the
end of the tax year less than $250,000? .
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If “Yes,” the cooperative is not required to complete Schedule G, L, M-1, or M-2. Instead, enter the total amount of cash
distributions and the book value of property distributions (other than cash) made during this tax year$
15
Enter the amount of outstanding nonqualified notices of allocation (attach statement) .
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16
Does the cooperative have gross receipts of at least $500 million in any of the 3 preceding tax years? (See section 59A(e)
(2) and (3).) If “Yes,” complete and attach Form 8991 .
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17
Did the cooperative have an election under section 163(j) for any real property trade or business or any farming
business in effect during this tax year? (see instructions)
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18
Does the cooperative satisfy one or more of the following? If “Yes,” complete and attach Form 8990. See instructions .
a
The cooperative owns a pass-through entity with current or prior year carryover excess business interest expense.
b
The cooperative’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the cooperative has business interest expense.
c
The cooperative is a tax shelter and the cooperative has business interest expense.
19
Is the cooperative a member of a controlled group? If “Yes,” attach Schedule O (Form 1120). See instructions
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20
Corporate Alternative Minimum Tax:
a
Was the cooperative an applicable corporation under section 59(k)(1) in any prior tax year? .
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If “Yes,” go to question 20b. If “No,” skip to question 20c.
b
Is the cooperative an applicable corporation under section 59(k)(1) in the current tax year because the cooperative
was an applicable corporation in the prior tax year? .
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If “Yes,” complete and attach Form 4626. If “No,” continue to question 20c.
c
Does the cooperative meet the requirements of the safe harbor method as provided under section 59(k)(3)(A) for the
current tax year? See instructions .
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If “No,” complete and attach Form 4626. If “Yes,” the cooperative is not required to file Form 4626.
|||
| Form 1120-C (2025) Schedule L Balance Sheets per Books | Page 5 | |||
|---|---|---|---|---|
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
Beginning of tax year | Beginning of tax year | End of tax year | End of tax year |
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
(a) | (b) | (c) | (d) |
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
( ) | ( ) | ||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
( ) | ( ) | ||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
( ) | ( ) | ||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
( ) | ( ) | ||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Assets **1 ** Cash . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . **b **Less allowance for bad debts . . . . . . . . **3 ** Inventories . . . . . . . . . . . . . . **4 ** Other current assets (attach statement) . . . . . **5 ** Investments (see instructions) . . . . . . . . **6 ** Loans to shareholders . . . . . . . . . . **7 ** Mortgage and real estate loans . . . . . . . 8aBuildings and other depreciable assets . . . . . **b **Less accumulated depreciation . . . . . . . 9aDepletable assets . . . . . . . . . . . . **b **Less accumulated depletion . . . . . . . . 10 Land (net of amortization) . . . . . . . . . 11aIntangible assets (amortizable only) . . . . . . **b **Less accumulated amortization . . . . . . . 12 Other assets (attach statement) . . . . . . . 13 Total assets. . . . . . . . . . . . . . |
||||
| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
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| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
( ) | ( ) | ||
| Liabilities and Capital 14 Accounts payable . . . . . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) . . . . 17 Loans from shareholders . . . . . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more . 19 Other liabilities (attach statement) . . . . . . . 20 Capital stock: **a ** Preferred stock . . . . . . bCommon stock . . . . . . 21 Additional paid-in capital . . . . . . . . . . 22 Patronage dividends allocated in noncash form . . 23 Per-unit retains allocated in noncash form . . . . 24 Retained earnings—Appropriated (attach statement) 25 Retained earnings—Unappropriated . . . . . . 26 Adjustments to shareholders’ equity (attach statement) 27 Less cost of treasury stock . . . . . . . . . 28 Total liabilities and capital. . . . . . . . . |
Note: The cooperative may be required to file Schedule M-3. See instructions.