U.S. TREAS Form treas-irs-990-c-1992 Form 990-C Farmers’ Cooperative Association Income Tax Return For calendar year 1992 or tax year beginning , 1992, ending , 19 � Instructions are separate. See page 1 for Paperwork Reduction Act Notice. Please Type or Print Department of the Treasury Internal Revenue Service A Identify below the cooperative’s business activity with most total receipts (see instructions). Name B Employer identification number Number, street, and room or suite no. (If a P.O. box, see page 4 of Instructions) C Check if a consolidated return (Attach Form 851) City or town, state, and ZIP code D Type of organization Deductions (See instructions for limitations on deductions.) Income E Check applicable boxes: (1) (2) Final return (3) Section 521 Other Change in address � Gross receipts or sales b Less returns and allowances Cost of goods sold (Schedule A, line 9) Gross profit. Line 1c less line 2 Patronage dividends and per-unit retain allocations (Schedule B, line 2) Other dividends (Schedule C, line 17, column (a)) Interest Gross rents Gross royalties Capital gain net income (attach Schedule D (Form 1120)) Net gain or (loss) from Form 4797, Part II, line 20 (attach Form 4797) Other income (see instructions—attach schedule) Total income. Add lines 3 through 10 12 13a 14 15 16 17 18 19 20 21 22 23 24 25 26 27a b c 28 Compensation of officers (Schedule E, line 4) Salaries and wages b Less jobs credit c Balance � Repairs Bad debts Rents Taxes Interest Charitable contributions (see instructions for 10% limitation) 20 Depreciation (attach Form 4562) 21a Less depreciation claimed in Schedule A and elsewhere on return Depletion Advertising Pension, profit-sharing, etc., plans Employee benefit programs Other deductions (attach schedule) Total deductions. Add lines 12 through 26 Subtract line 27a from line 11 Deductions and adjustments under section 1382 (Schedule H, line 4) (see instructions) Taxable income before net operating loss deduction and special deductions. Subtract line 27c from line 27b 29a Less: a Net operating loss deduction (see instructions) 29b b Special deductions (Schedule C, line 18, column (c)) Taxable income. Subtract line 29c from line 28. (See instructions) 30 Tax and Payments Initial return 1a 2 3 4a b 5 6 7 8 9 10 11 29 OMB No. 1545-0051 31 Total tax (Schedule J, line 9) 32a 1991 overpayment credited to 1992 32a b 1992 estimated tax payments 32b c Less 1992 refund applied for on 32c ( Form 4466 e Tax deposited with Form 7004 c Bal 1c 2 3 4a 4b 5 6 7 8 9 10 11 12 13c 14 15 16 17 18 19 21b 22 23 24 25 26 27a 27b 27c 28 29c 30 31 ) d Bal � 32d 32e f Credit from refiguring tax for years in which nonqualified per-unit retain certificates or nonqualified written notices of allocation 32f (redeemed this year) were issued (see instructions) 32g g Credit for Federal tax paid on fuels (attach Form 4136) 33 Estimated tax penalty (see page 7 of instructions). Check if Form 2220 is attached � 34 Tax due. If the total of lines 31 and 33 is more than line 32h, enter amount owed 35 Overpayment. If line 32h is more than the total of lines 31 and 33, enter amount overpaid Refunded � 36 Enter amount of line 35 you want: Credited to 1993 estimated tax � Cat. No, 11287B 32h 33 34 35 36 Form 990-C (1992)