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Federal housing law

Form 1120-S — U.S. Income Tax Return for an S Corporation

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120s.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

1120-S

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

U.S. Income Tax Return for an S Corporation

Do not file this form unless the corporation has filed or is attaching Form 2553 to elect to be an S corporation. Go to www.irs.gov/Form1120S for instructions and the latest information.

OMB No. 1545-0123

Exceptions & meaning →

2025

For calendar year 2025 or tax year beginning , 2025, ending , 20

H Check if: (1) Final return (2) Name change (3) Address change (4) Amended return (5) S election termination I Enter the number of shareholders who were shareholders during any part of the tax year . . . . . . . . J Check if corporation: (1) Aggregated activities for section 465 at-risk purposes (2) Grouped activities for section 469 passive activity purposes Caution: Include only trade or business income and expenses on lines 1a through 22. See the instructions for more information.

Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Income **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
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.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
.
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.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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 **2 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Income **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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**6 **
**Total income (loss).**Add lines 3 through 5
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
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.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
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.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
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.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
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.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
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.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **3 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Income **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
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.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
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.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
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.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
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.
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.
.
.
.
 **4 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Income **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
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.
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.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
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.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
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.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **5 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Income **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
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.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
**5 **
Other income (loss) (see instructions—attach statement).
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.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
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.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
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.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
.
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.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
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.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
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.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
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.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
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.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
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.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **1a **
Gross receipts or sales
**b **Less returns and allowances
cBalance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797).
.
.
.
.
.
.
.
.
.
.
**5 **
Other income (loss) (see instructions—attach statement).
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
**Total income (loss).**Add lines 3 through 5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 **6 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
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.
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
20
Other deductions (attach statement)
.
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.
21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
.
.
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.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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.
.
9
Repairs and maintenance .
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.
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.
10
Bad debts
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11
Rents .
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.
.
12
Taxes and licenses .
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.
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.
.
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.
.
13
Interest (see instructions) .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
16
Advertising
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
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.
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.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
.
.
.
.
.
.
10
Bad debts
.
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.
11
Rents .
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.
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.
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.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
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.
.
.
.
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.
.
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.
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.
.
17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
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.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
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.
18
Employee benefit programs .
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.
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
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.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
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.
13
Interest (see instructions) .
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.
.
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.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
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.
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.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
.
10
Bad debts
.
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
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.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
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.
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.
.
11
Rents .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
.
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.		 **8 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
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.
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
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.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
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.
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10
Bad debts
.
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.
11
Rents .
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.
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.
.
12
Taxes and licenses .
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.
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.
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.
13
Interest (see instructions) .
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.
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.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
.
.
.
.
.
.
.
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.
16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
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.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
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.
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.
.
11
Rents .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
11
Rents .
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **9 **
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
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.
.
20
Other deductions (attach statement)
.
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.
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21
**Total deductions.**Add lines 7 through 20
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.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
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.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
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.
.
.
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.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
10
Bad debts
.
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
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.
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.
.
.
.
.
.
.
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.
.
13
Interest (see instructions) .
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.
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.
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.
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
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.
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.
.
.
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.
.
11
Rents .
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.
.
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.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.
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.
.		 10
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
.
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.
21
**Total deductions.**Add lines 7 through 20
.
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.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
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.
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10
Bad debts
.
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
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.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
.
10
Bad debts
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11
Rents .
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.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
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.
.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
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.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
.
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.
.
.
.
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.
.
.
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.
.
.
.
.
11
Rents .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
.
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.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
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.
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.
.
.
20
Other deductions (attach statement)
.
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.
.
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.
21
**Total deductions.**Add lines 7 through 20
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.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.
.
.
.
.
.
.		 11
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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.
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10
Bad debts
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11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
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.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
10
Bad debts
.
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.
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.
.
11
Rents .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
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.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
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.
20
Other deductions (attach statement)
.
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.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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.
.
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.
.
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.
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.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
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.
.
10
Bad debts
.
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.
11
Rents .
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.
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.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
.
.
.
.
.
.
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.
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.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 12
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
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.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
.
**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
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.
18
Employee benefit programs .
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.
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
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.
.
.
20
Other deductions (attach statement)
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.
21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
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.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
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.
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
.
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.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
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.
.
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.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
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.
.
.
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.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
10
Bad debts
.
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11
Rents .
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.
.
.
.
.
.
12
Taxes and licenses .
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.
.
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.
.
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.
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.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
.
.
.
.
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.
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.
.
.
16
Advertising
.
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
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.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
.
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
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.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
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.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
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.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 13
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
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.
.
.
9
Repairs and maintenance .
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.
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.
10
Bad debts
.
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11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
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.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
.
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.
.
.
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.
.
.
.
.
11
Rents .
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
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.
.
.
.
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.
.
**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
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.
.
.
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.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
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.
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.
.
20
Other deductions (attach statement)
.
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.
21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
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.
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.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
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.
.
.
.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
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.
.
.
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.
.
20
Other deductions (attach statement)
.
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.
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21
**Total deductions.**Add lines 7 through 20
.
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.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
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.
.
.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
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16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
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.
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.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
.
.
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.
.
10
Bad debts
.
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.
11
Rents .
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.
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.
.
.
.
12
Taxes and licenses .
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.
.
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.
.
.
.
.
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.
.
13
Interest (see instructions) .
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.
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
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.
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.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
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.
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.
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.
.
11
Rents .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 14
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
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.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
.
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
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.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
.
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.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
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.
.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
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.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
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.
.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
.
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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.
.
9
Repairs and maintenance .
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.
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10
Bad debts
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11
Rents .
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.
.
.
12
Taxes and licenses .
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.
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.
13
Interest (see instructions) .
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.
.
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.
.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
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.
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.
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.
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.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
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.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 15
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
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.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
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.
.
.
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.
.
10
Bad debts
.
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
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.
.
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.
.
.
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.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
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.
.
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.
.
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.
.
11
Rents .
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
.
.
.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
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.
16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
.
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.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
10
Bad debts
.
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.
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.
.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
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.
.
.
.
.
.
.
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.
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.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
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.
.
.
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.
.
.
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.
.
.
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.
11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 16
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
17
Pension, profit-sharing, etc., plans .
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.
.
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.
18
Employee benefit programs .
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
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.
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.
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.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
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.
.
9
Repairs and maintenance .
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.
.
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.
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.
.
.		 17
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
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.
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.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
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.
.
.
.
12
Taxes and licenses .
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.
.
.
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.
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.
.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
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.
.
.
.
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.
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.
.
.
.
.
10
Bad debts
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.
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.
.
11
Rents .
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
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.
.
.
.
.
.
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.
.
.
.
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.
.
.
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.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
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.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
.
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
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.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
.
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.
.
.
.
21
**Total deductions.**Add lines 7 through 20
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.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
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.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
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.
10
Bad debts
.
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
.
.
.
.
.
9
Repairs and maintenance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
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.
.
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.
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.
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.
.
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.
.
11
Rents .
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.
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 18
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
.
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.
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21
**Total deductions.**Add lines 7 through 20
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.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
.
.
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.
.
.
12
Taxes and licenses .
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.
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.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
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.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 19
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
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.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
.
.
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.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
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.
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.
.
10
Bad debts
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
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.
.
13
Interest (see instructions) .
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.
.
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
10
Bad debts
.
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.
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.
.
11
Rents .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
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.
.
**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
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.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
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16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
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.
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.
.
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.
.
.
.
.
.
.
.
10
Bad debts
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.
11
Rents .
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.
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
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.
.
.
.
.
.
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.
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.
.
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.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
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.
.
.
**9 **
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
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.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
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.
.
.
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.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
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.
10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
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.
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
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.
.
.
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.
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.
.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
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.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
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.
.
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.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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.
**8 **
Salaries and wages (less employment credits)
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.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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.
19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 21
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Deductions(see instructions for limitations) **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
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.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
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.
21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
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.
.
9
Repairs and maintenance .
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.
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10
Bad debts
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11
Rents .
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.
.
.
.
12
Taxes and licenses .
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.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
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.
.
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16
Advertising
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.
.
17
Pension, profit-sharing, etc., plans .
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.
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.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
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.
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.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Repairs and maintenance .
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.
.
.
.
.
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.
.
10
Bad debts
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.
11
Rents .
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.
.
.
.
.
.
.
12
Taxes and licenses .
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.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion**(do not deduct oil and gas depletion)**
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
.
.
.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
.
.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
Repairs and maintenance .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Bad debts
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Rents .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Taxes and licenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Interest (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Advertising
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Pension, profit-sharing, etc., plans .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Employee benefit programs .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
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.
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
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20
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
20
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Other deductions (attach statement)
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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18
Employee benefit programs .
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19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
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**8 **
Salaries and wages (less employment credits)
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9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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12
Taxes and licenses .
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13
Interest (see instructions) .
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14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
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16
Advertising
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17
Pension, profit-sharing, etc., plans .
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.
18
Employee benefit programs .
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.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
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.
.
20
Other deductions (attach statement)
.
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21
**Total deductions.**Add lines 7 through 20
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.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
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.
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.
.
.		 **7 **
Compensation of officers (see instructions—attach Form 1125-E)
.
.
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.
.
.
.
.
.
.
.
**8 **
Salaries and wages (less employment credits)
.
.
.
.
.
.
.
.
.
.
.
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
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.
9
Repairs and maintenance .
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10
Bad debts
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11
Rents .
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.
12
Taxes and licenses .
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.
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.
13
Interest (see instructions) .
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.
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.
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.
.
.
.
.
.
.
.
.
.
14
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)
15
Depletion(do not deduct oil and gas depletion)
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
16
Advertising
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.
17
Pension, profit-sharing, etc., plans .
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.
.
.
.
.
18
Employee benefit programs .
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.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
19
Energy efficient commercial buildings deduction (attach Form 7205)
.
.
.
.
.
.
.
.
.
.
20
Other deductions (attach statement)
.
.
.
.
.
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.
.
.
.
.
21
**Total deductions.**Add lines 7 through 20
.
.
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.
.
.
.
22
**Ordinary business income (loss).**Subtract line 21 from line 6 .
.
.
.
.
.
.
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.
.
.
.		 22
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
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.
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24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
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.
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26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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.
.
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.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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.
24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
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.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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.
24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23a 23a 23c
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
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.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
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.
24d
z
Add lines 24a through 24d
.
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.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
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.
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.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
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.
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.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
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.
24c
d
Elective payment election amount from Form 3800 .
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.
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.
24d
z
Add lines 24a through 24d
.
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
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.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
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.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
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.
.
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.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
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.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
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.
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.
.
.
.
.
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.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
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.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b 24z
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
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24a
**b **
Tax deposited with Form 7004 .
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24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
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26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
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27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
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26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
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.
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26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b 25
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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.
24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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.
.
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.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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.
24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
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.
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.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
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.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
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.
.
24c
d
Elective payment election amount from Form 3800 .
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.
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.
24d
z
Add lines 24a through 24d
.
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
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.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
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.
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.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
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.
24d
z
Add lines 24a through 24d
.
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.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b
26
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
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.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
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.
.
.
.
.
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.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
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.
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.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
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.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b 27
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
**b **
Tax deposited with Form 7004 .
.
.
.
.
.
.
.
.
.
.
.
.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
.
.
.
.
.
.
24c
d
Elective payment election amount from Form 3800 .
.
.
.
.
.
.
.
24d
z
Add lines 24a through 24d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
.
.
.
.
.
.
.
.
.
.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
.
.
.
.
.
.
.
.
.
.
.
24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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24a
**b **
Tax deposited with Form 7004 .
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24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
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.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b 28b
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Tax and Payments 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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24c
d
Elective payment election amount from Form 3800 .
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
.
.
.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
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23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
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.
24c
d
Elective payment election amount from Form 3800 .
.
.
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23 a
Excess net passive income or LIFO recapture tax (see instructions) .
.
.
23a
**b **
Tax from Schedule D (Form 1120-S)
.
.
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.
23b
**c **
Add lines 23a and 23b (see instructions for additional taxes) .
.
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24 a
Current year’s estimated tax payments and preceding year’s overpayment
credited to the current year
.
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.
.
24a
**b **
Tax deposited with Form 7004 .
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.
.
24b
c
Credit for federal tax paid on fuels (attach Form 4136) .
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.
24c
d
Elective payment election amount from Form 3800 .
.
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24d
z
Add lines 24a through 24d
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25
Estimated tax penalty (see instructions). Check if Form 2220 is attached .
.
.
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.
.
.
26
**Amount owed.**If line 24z is smaller than the total of lines 23c and 25, enter amount owed
.
.
.
27
**Overpayment.**If line 24z is larger than the total of lines 23c and 25, enter amount overpaid .
.
.
28
Enter amount from line 27:a
Credited to 2026 estimated tax
**b **
Refunded
c
Routing number
dType:
Checking
Savings
e
Account number		 23b 23b
Income 1a Gross receipts or sales b Less returns and allowances c Balance
2 Cost of goods sold (attach Form 1125-A) . . . . . . . . . . . . . . . . . . .
3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . .
4 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . .
5 Other income (loss) (see instructions—attach statement) . . . . . . . . . . . . . .
6 Total income (loss). Add lines 3 through 5 . . . . . . . . . . . . . . . . . .		 1c
Sign
Here		 Sign
Here		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Preparer’s name Preparer’s signature Preparer’s signature Date Date Date Check if
self-employed		 Check if
self-employed		 Check if
self-employed		 Check if
self-employed		 PTIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s name Firm’s name Firm’s name Firm’s name Firm’s name Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s address Firm’s address Firm’s address Firm’s address Firm’s address Phone no. Phone no. Phone no. Phone no. Phone no. Phone no.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11510H Form 1120-S (2025) Created 4/7/25

Form 1120-S (2025) Page 2

Form 1120-S (2025)

Form 1120-S (2025) Page 3

Income (Loss) 1 Ordinary business income (loss) (page 1, line 22) . . . . . . . . . . . . . . .
2 Net rental real estate income (loss) (attach Form 8825) . . . . . . . . . . . . .
3a Other gross rental income (loss) . . . . . . . . . . . . 3a
b Expenses from other rental activities (attach statement) . . . . . 3b
c Other net rental income (loss). Subtract line 3b from line 3a . . . . . . . . . . .
4 Interest income . . . . . . . . . . . . . . . . . . . . . . . . .
5 Dividends: a Ordinary dividends . . . . . . . . . . . . . . . . . . . .
b Qualified dividends . . . . . . . . . . . . 5b
6 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) . . . . . . . . .
8 a Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) . . . . . . . . .
b Collectibles (28%) gain (loss) . . . . . . . . . . . . . 8b
c Unrecaptured section 1250 gain (attach statement) . . . . . . 8c
9 Net section 1231 gain (loss) (attach Form 4797) . . . . . . . . . . . . . . .
10 Other income (loss) (see instructions) . . . Type:		 Total amount
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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**2 **
Net rental real estate income (loss) (attach Form 8825) .
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3a
Other gross rental income (loss) .
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3a
**b **
Expenses from other rental activities (attach statement) .
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3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
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**4 **
Interest income .
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**5 **
Dividends: a Ordinary dividends .
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**b **Qualified dividends .
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5b
**6 **
Royalties .
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**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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**b **
Collectibles (28%) gain (loss) .
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8b
**c **
Unrecaptured section 1250 gain (attach statement) .
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8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
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10
Other income (loss) (see instructions)
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Type:		 **1 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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**2 **
Net rental real estate income (loss) (attach Form 8825) .
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3a
Other gross rental income (loss) .
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3a
**b **
Expenses from other rental activities (attach statement) .
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3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
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**4 **
Interest income .
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**5 **
Dividends: a Ordinary dividends .
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**b **Qualified dividends .
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5b
**6 **
Royalties .
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**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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**b **
Collectibles (28%) gain (loss) .
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8b
**c **
Unrecaptured section 1250 gain (attach statement) .
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8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
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10
Other income (loss) (see instructions)
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Type:		 **2 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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**2 **
Net rental real estate income (loss) (attach Form 8825) .
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3a
Other gross rental income (loss) .
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3a
**b **
Expenses from other rental activities (attach statement) .
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3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
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**4 **
Interest income .
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**5 **
Dividends: a Ordinary dividends .
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**b **Qualified dividends .
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5b
**6 **
Royalties .
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.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
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.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
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.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
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.
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.
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.
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.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 3c
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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.
.
.
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.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
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.
3a
Other gross rental income (loss) .
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.
.
3a
**b **
Expenses from other rental activities (attach statement) .
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.
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.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
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.
.
**4 **
Interest income .
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.
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.
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.
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.
.
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.
.
**5 **
Dividends: a Ordinary dividends .
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.
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.
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.
.
.
**b **Qualified dividends .
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.
5b
**6 **
Royalties .
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
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.
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.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
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.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
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.
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.
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.
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.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 **4 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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.
.
.
.
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.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
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.
.
3a
Other gross rental income (loss) .
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.
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.
.
3a
**b **
Expenses from other rental activities (attach statement) .
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.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
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.
**4 **
Interest income .
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.
**5 **
Dividends: a Ordinary dividends .
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.
.
.
.
.
**b **Qualified dividends .
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.
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.
5b
**6 **
Royalties .
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
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.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
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.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 5a
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
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.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
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.
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.
.
.
3a
Other gross rental income (loss) .
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.
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.
.
.
.
3a
**b **
Expenses from other rental activities (attach statement) .
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.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
.
.
.
.
.
.
.
**4 **
Interest income .
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.
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.
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.
.
.
.
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.
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.
.
.
.
.
.
.
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.
.
**5 **
Dividends: a Ordinary dividends .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
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.
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.
.
.
.
.
.
5b
**6 **
Royalties .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 **6 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
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.
.
.
.
.
.
.
.
.
.
.
3a
Other gross rental income (loss) .
.
.
.
.
.
.
.
.
.
.
.
3a
**b **
Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
.
.
.
.
.
.
.
**4 **
Interest income .
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Dividends: a Ordinary dividends .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
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.
.
.
.
.
.
.
.
.
5b
**6 **
Royalties .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 **7 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
.
.
.
.
.
.
.
.
.
.
.
.
3a
Other gross rental income (loss) .
.
.
.
.
.
.
.
.
.
.
.
3a
**b **
Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
.
.
.
.
.
.
.
**4 **
Interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Dividends: a Ordinary dividends .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
.
.
.
.
.
.
.
.
.
.
.
5b
**6 **
Royalties .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 8a
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
.
.
.
.
.
.
.
.
.
.
.
.
3a
Other gross rental income (loss) .
.
.
.
.
.
.
.
.
.
.
.
3a
**b **
Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
.
.
.
.
.
.
.
**4 **
Interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Dividends: a Ordinary dividends .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
.
.
.
.
.
.
.
.
.
.
.
5b
**6 **
Royalties .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 **9 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 22) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825) .
.
.
.
.
.
.
.
.
.
.
.
.
3a
Other gross rental income (loss) .
.
.
.
.
.
.
.
.
.
.
.
3a
**b **
Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **
Other net rental income (loss). Subtract line 3b from line 3a
.
.
.
.
.
.
.
.
.
.
.
**4 **
Interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Dividends: a Ordinary dividends .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
.
.
.
.
.
.
.
.
.
.
.
5b
**6 **
Royalties .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Net short-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
8 a
Net long-term capital gain (loss) (attach Schedule D (Form 1120-S)) .
.
.
.
.
.
.
.
.
**b **
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
8b
**c **
Unrecaptured section 1250 gain (attach statement) .
.
.
.
.
.
8c
**9 **
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Other income (loss) (see instructions)
.
.
.
Type:		 10
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 11
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 12a
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 12b
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 12c
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 12d
Deductions 11
Section 179 deduction (attach Form 4562) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 a
Cash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Noncash charitable contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Section 59(e)(2) expenditures .
.
.
.
.
.
Type:
**e **
Other deductions (see instructions).
.
.
.
Type:		 12e
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13a
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13b
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13c
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13d
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13e
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13f
Credits 13a
Low-income housing credit (section 42(j)(5))
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **
Other rental real estate credits (see instructions) Type:
**e **
Other rental credits (see instructions)
.
.
.
Type:
**f **
Biofuel producer credit (attach Form 6478)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**g **
Other credits (see instructions)
.
.
.
.
.
Type:		 13g
Inter-
national		 14a
Attach Schedule K-2 (Form 1120-S), Shareholders’ Pro Rata Share Items—International, and
check this box to indicate you are reporting items of international tax relevance .
.
.
.

b
Check this box if you qualified for an exception to filing Schedule K-2 (Form 1120-S)
.
.
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15a
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15b
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15c
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15d
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15e
Alternative
Minimum Tax
(AMT) Items		 15 a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Depletion (other than oil and gas)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Oil, gas, and geothermal properties—gross income .
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **
Oil, gas, and geothermal properties—deductions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 15f
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16a
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16b
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16c
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16d
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16e
Items Affecting
Shareholder Basis		 16 a
Tax-exempt interest income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Nondeductible expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d **
Distributions (attach statement if required) (see instructions)
.
.
.
.
.
.
.
.
.
.
.
**e **
Repayment of loans from shareholders .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
f
Foreign taxes paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 16f

Form 1120-S (2025)

Form 1120-S (2025) Page 4

Schedu ule K Shareholders’ Pro Rata Share Items (continued)
Other
Information		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 Total amount Total amount
Other
Information		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Other
Information		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17b
Other
Information		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17c
Other
Information		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)		 17a
Investment income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **
Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **
Dividend distributions paid from accumulated earnings and profits .
.
.
.
.
.
.
.
.
**d **
Other items and amounts (attach statement)
Recon-
ciliation
 18
**Income (loss) reconciliation.**Combine the total amounts on lines 1 through 10. From the result,
subtract the sum of the amounts on lines 11 through 12e and 16f
.
.
.
.
.
.
.
.
.
 18
**Income (loss) reconciliation.**Combine the total amounts on lines 1 through 10. From the result,
subtract the sum of the amounts on lines 11 through 12e and 16f
.
.
.
.
.
.
.
.
.
 18
**Income (loss) reconciliation.**Combine the total amounts on lines 1 through 10. From the result,
subtract the sum of the amounts on lines 11 through 12e and 16f
.
.
.
.
.
.
.
.
.
 18
**Income (loss) reconciliation.**Combine the total amounts on lines 1 through 10. From the result,
subtract the sum of the amounts on lines 11 through 12e and 16f
.
.
.
.
.
.
.
.
.
 18
Schedule L
Balance Sheets per Books		 Schedule L
Balance Sheets per Books		 Beginning of tax year Beginning of tax year End of tax year End of tax year End of tax year
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 (a) (b) (c) (c) (d)
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 ( ) ( ) ( )
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 ( ) ( ) ( )
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 ( ) ( ) ( )
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 ( ) ( ) ( )
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.		 ( ) ( )
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. government obligations .
.
.
.
.
.
**5 **
Tax-exempt securities (see instructions)
.
.
**6 **
Other current assets (attach statement) .
.
.
**7 **
Loans to shareholders .
.
.
.
.
.
.
.
**8 **
Mortgage and real estate loans
.
.
.
.
.
**9 **
Other investments (attach statement)
.
.
.
10a
Buildings and other depreciable assets .
.
.
**b **Less accumulated depreciation .
.
.
.
.
11a
Depletable assets
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion .
.
.
.
.
.
12
Land (net of any amortization) .
.
.
.
.
.
13a
Intangible assets (amortizable only) .
.
.
.
**b **Less accumulated amortization .
.
.
.
.
14
Other assets (attach statement) .
.
.
.
.
15
Total assets
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Shareholders’ Equity
16
Accounts payable
.
.
.
.
.
.
.
.
.
17
Mortgages, notes, bonds payable in less than 1 year
18
Other current liabilities (attach statement) .
.
19
Loans from shareholders .
.
.
.
.
.
.
20
Mortgages, notes, bonds payable in 1 year or more
21
Other liabilities (attach statement)
.
.
.
.
22
Capital stock .
.
.
.
.
.
.
.
.
.
.
23
Additional paid-in capital .
.
.
.
.
.
.
24
Retained earnings
.
.
.
.
.
.
.
.
.
25
Adjustments to shareholders’ equity (attach statement)
26
Less cost of treasury stock
.
.
.
.
.
.
27
Total liabilities and shareholders’ equity
.
.

Form 1120-S (2025)

Form 1120-S (2025) Page 5 Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return Note: The corporation may be required to file Schedule M-3. See instructions.

1 Net income (loss) per books . . . .

5

Income recorded on books this year not included on Schedule K, lines 1 through 10 (itemize):

2

Income included on Schedule K, lines 1, 2, 3c, 4, 5a, 6, 7, 8a, 9, and 10, not recorded on books this year (itemize):

a Tax-exempt interest $

6 Deductions included on Schedule K,

lines 1 through 12e, and 16f, not charged against book income this year (itemize): a Depreciation $

7 Add lines 5 and 6 . . . . . . .

3 Expenses recorded on books this year

not included on Schedule K, lines 1 through 12e, and 16f (itemize): a Depreciation $

b Travel and entertainment $

8 Income (loss) (Schedule K, line 18).

4 Add lines 1 through 3 . . . . . . Subtract line 7 from line 4 . . . .

Schedule M-2 Analysis of Accumulated Adjustments Account, Shareholders’ Undistributed Taxable Income Previously Taxed, Accumulated Earnings and Profits, and Other Adjustments Account (see instructions)

Form 1120-S (2025)

Exceptions & meaning →

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