U.S. TREAS Form treas-irs-990-c-1994
Form
990-C
Farmers’ Cooperative Association Income Tax Return
For calendar year 1994 or tax year beginning
, 1994, 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).
Deductions (See instructions for limitations on deductions.)
Income
E Check applicable boxes: (1)
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 cooperative
Initial return
(2)
Final return
(3)
Change of address
(4)
�
12
13
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 (less employment credits)
Repairs and maintenance
Bad debts
Rents
Taxes and licenses
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)
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)
Taxable income. Subtract line 29c from line 28. (See instructions)
31 Total tax (Schedule J, line 9)
32a 1993 overpayment credited to 1994 32a
b 1994 estimated tax payments 32b
c Less 1994 refund applied for on
32c (
Form 4466
e Tax deposited with Form 7004
Tax exempt (Section 521)
Nonexempt
Amended Return
Gross receipts or sales
b Less returns and allowances
Cost of goods sold (Schedule A, line 9)
Gross profit. Subtract line 2 from line 1c
Patronage dividends and per-unit retain allocations (attach schedule)
Dividends (Schedule C, line 17)
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
30
Tax and Payments
Name
1a
2
3
4a
b
5
6
7
8
9
10
11
29
OMB No. 1545-0051
c Bal
1c
2
3
4a
4b
5
6
7
8
9
10
11
12
13
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 on fuels (attach Form 4136)
33 Estimated tax penalty (see page 7 of instructions). Check if Form 2220 is attached �
34 Tax due. If line 32h is smaller than the total of lines 31 and 33, enter amount owed
35 Overpayment. If line 32h is larger than the total of lines 31 and 33, enter amount overpaid
Refunded �
36 Enter amount of line 35 you want: Credited to 1995 estimated tax �
Cat. No, 11287B
32h
33
34
35
36