Publication 3416

1065 e-file Program

U.S. Return of Partnership Income

for Tax Year 2003

(Publication 1525 Supplement)

Internal Revenue Service

Electronic Tax Administration

Department of the Treasury

Internal Revenue Service

Publication 3416 (Rev. 11-2003)

Catalog Number 28111C

IRS

www.irs.gov
Publication 3416 

1065 e - file Program 

U.S. Return of Partnership Income 

for Tax Year 2003 

(Publication 1525 Supplement) 

Internal Revenue Service 

Electronic Tax Administration 
The IRS Mission 

Provide America’s taxpayers top quality 

service by helping them understand and 

meet their tax responsibilities, and by 

applying the tax law with integrity and 

fairness to all. 
Introduction 

Publication 3416 (Tax Year 2003) 

Filing Season Supplement for Electronic Return Trading Partners 

This publication is a supplement to Publication 1525 and is intended for 

Trading Partners already in the IRS e-file program. It contains a list of forms 

and schedules that will be accepted electronically for Tax Year 2003 and 

Form Field Exhibits that are helpful in resolving error conditions identified 

in the Acknowledgement Error Record. Form Field Exhibits are also helpful 

in accurately locating specific fields on Form 1065 Partnership Income tax 

returns, Schedules K-1, as well as all associated forms and schedules that are 

accepted electronically. This publication is automatically mailed to Trading 

Partners that receive Publication 1525. 

NOTE: At the time of printing this publication some of the tax 

forms/schedules for Tax Year 2003 are still in draft and have not been 

finalized. If there are changes to the final version of forms/schedules that 

will effect the Field Length, Field Description or if lines are added or deleted 

we will issue change pages. However, the final forms/schedules will be 

available at the IRS website (www.irs.gov). Forms 6781 and 8865 were not 

available at the printing of this publication.
IMPORTANT ITEMS TO REMEMBER WHEN USING 

RECORD LAYOUTS 

IF SIGNIFICANT, MONEY AMOUNT FIELDS MARKED WITH THREE 

 ASTERISKS (***), MUST CONTAIN POSITIVE AMOUNTS. 

MONEY AMOUNT FIELDS MARKED WITH TWO ASTERISKS (**) MAY ALSO 

 CONTAIN A LITERAL VALUE OF "STMbnn" (left JUSTIFIED), BLANKS OR ZEROS. 

A "b" IN THE FORMAT OF ANY FIELD REPRESENTS A BLANK SPACE. 

A FIELD NUMBER PRECEDED BY AN "@" SIGN INDICATES THAT THIS FIELD MUST

CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT. 

A FIELD NUMBER PRECEDED BY AN "*" SIGN INDICATES THAT THIS FIELD MAY

CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT. 

FIELDS WITH EITHER ONE OF THESE SIGNS (@,*) ARE THE ONLY FIELDS THAT 

ARE ALLOWED AS STATEMENT RECORDS. 

FIELD NUMBERS PRECEDED BY A "+" SIGN INDICATE THESE ARE RELATED 

FIELDS THAT MUST BE INCLUDED ON THE STATEMENT RECORD WITH THE 

CORRESPONDING ASTERISK FIELD. 

FIELDS MAY BE BLANK FILLED IF INFORMATION THAT IS REQUESTED IS NOT 

APPLICABLE.
FORMS AND SCHEDULES ACCEPTED ELECTRONICALLY 

1. Form 1065 U.S. Partnership Return of Income 

2. Schedule A (Form 5713) International Boycott Factor (Section 999(c)(1) 

3. Schedule A (Form 8609) Annual Statement 

4. Schedule B (Form 5713) Specifically Attributable Taxes and Income 

 Section 999(c)(2) 

5. Schedule C (Form 5713) Tax Effect of the International Boycott 

 Provisions 

6. Schedule D (Form 1065) Capital Gains and Losses 

7. Schedule F (Form 1040) Profit or Loss From Farming 

1. Schedule J (Form 5471) Accumulated Earnings and Profits (E&P) of 

Controlled Foreign Corporation 

9. Schedule K-1 (Form 1065) Partner’s Share of Income, Credits, 

 Deductions, etc. 

10. Schedule K-1 (Form 8865) Partner’s Share of Income, Credits, 

 Deductions, etc. 

11. Schedule M (Form 5471) Transactions Between Controlled Foreign 

 Corporation and Shareholders or Other Related Persons 

12. Schedule N (Form 5471) Return of Officers, Directors, and 10% or More 

 Shareholders of a Foreign Personal Holding Company 

13. Schedule O (Form 5471) Organization or Reorganization of Foreign 

 Corporation, and Acquisitions and Dispositions of Its Stock 

14. Schedule O (Form 8865) Transfer of Property to a Foreign Partnership 

15. Schedule P (Form 8865) Acquisitions and Dispositions of, and Charges 

 in Interest in a Foreign Partnership 

16. Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 

 (and section 1082 Basis Adjustment) 

17. Form 3468 Investment Credit 
FORMS AND SCHEDULES ACCEPTED ELECTRONICALLY (CONTINUED) 

18. Form 4255 Recapture of Investment Credit 

19. Form 4562 Depreciation and Amortization 

20. Form 4684 Casualties and Theft 

21. Form 4797 Sale of Business Property 

22. Form 5471 Information Return of U.S. Persons with Respect to Certain 

 Corporations 

23. Form 5713 International Boycott Report 

24. Form 5884 Work Opportunity Credit 

25. Form 6252 Installment Sale Income 

26. Form 6478 Credit for Alcohol Used as Fuel 

27. Form 6765 Credit for Increasing Research Activities 

28. Form 6781 Gains and Losses from Section 1256 Contracts and Straddles 

29. Form 8082 Notice of Inconsistent Treatment or Amended Return 

30. Form 8271 Investor Reporting of Tax Shelter 

31. Form 8275 Disclosure Statement 

32. Form 8275-R Regulation Disclosure Statement 

33. Form 8283 Noncash Charitable Contributions 

34. Form 8308 Report of a Sale or Exchange of Certain Partnership Interests 

35. Form 8586 Low-Income Housing Credit 

36. Form 8594 Asset Acquisition Statement Under Section 1060 

37. Form 8609 Low-Income Housing Credit Allocation Certification 

38. Form 8611 Recapture of Low Income Housing 
FORMS AND SCHEDULES ACCEPTED ELECTRONICALLY (CONTINUED)

39. Form 8621 Return by a Shareholder of a Passive Foreign Investment 

 Company or Qualified Electing Fund

40. Form 8697 Interest Computation Under the Look Method for Completed 

 Long-Term Contracts 

41. Form 8820 Orphan Drug Credit 

42. Form 8824 Like Kind Exchange 

43. Form 8825 Real Estate Income and Expenses of a Partnership or a S 

 Corporation 

44. Form 8826 Disable Access Credit 

45. Form 8830 Enhanced Oil Recovery Credit 

46. Form 8832 Entity Classification Election 

47. Form 8834 Qualified Electric Vehicle Credit 

48. Form 8835 Renewable Electricity Production Credit 

49. Form 8844 Empowerment Zone Employment Credit 

50. Form 8845 Indian Employment Credit 

51. Form 8846 Credit for Employer Social Security and Medicare Taxes Paid 

 on Certain Employee Tips 

52. Form 8847 Credit for Contributions to Selected Community Development 

 Corporations 

53. Form 8861 Welfare-to-Work Credit 

54. Form 8865 Return of U.S. Persons With Respect to Certain Foreign 

 Partnerships 

55. Form 8866 Interest Computation Under the Look Back Method for 

 Property Depreciated Under the Income Forecast Method 

56. Form 8873 Extraterritorial Income Exclusion 

57. Form 8884 New York Liberty Zone, Business Employee Credit 
Draft as of

8/21/2003

U.S. Return of Partnership Income OMB No. 1545-0099

Form 1065

Department of the Treasury

Internal Revenue Service  See separate instructions.

A Principal business activity Name of partnership D Employer identification number

Use the

IRS

label.

Otherwise,

print

or type.

B Principal product or service Number, street, and room or suite no. If a P.O. box, see page 14 of the instructions. E Date business started

C Business code number City or town, state, and ZIP code F Total assets (see page 14 of

the instructions)

$

G Check applicable boxes: (1) Initial return (2) Final return (3) Name change (5) Amended return

H Check accounting method: (1) Cash (2) Accrual (3) Other (specify) 

I Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year 

Caution: Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.

1a Gross receipts or sales 1a

b Less returns and allowances 1b 1c

2 Cost of goods sold (Schedule A, line 8) 2

3 Gross profit. Subtract line 2 from line 1c 3

4 Ordinary income (loss) from other partnerships, estates, and trusts (attach schedule) 4

Income

5 Net farm profit (loss) (attach Schedule F (Form 1040)) 5

6 Net gain (loss) from Form 4797, Part II, line 18 6

7 Other income (loss) (attach schedule) 7

8 Total income (loss). Combine lines 3 through 7 8

9 Salaries and wages (other than to partners) (less employment credits)

10 Guaranteed payments to partners 10

11

13 Rent

12

15 Interest

13

14 Taxes and licenses 14

12 Bad debts

15

11 Repairs and maintenance

16a Depreciation (if required, attach Form 4562) 16a

b Less depreciation reported on Schedule A and elsewhere on return 16b 16c

17 Depletion (Do not deduct oil and gas depletion.) 17

19

18 Retirement plans, etc.

Employee benefit programs

21

19

Other deductions (attach schedule)

Deductions (see page 15 of the instructions for limitations)

Total deductions. Add the amounts shown in the far right column for lines 9 through 20

20 20

Ordinary income (loss) from trade or business activities. Subtract line 21 from line 8

21

22

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 general partner or limited liability company member) is based on all

information of which preparer has any knowledge. Sign

Here

Signature of general partner or limited liability company member Date

Preparer’s Date Preparer’s SSN or PTIN

signature Check if Paid self-employed 

Preparer’s

Use Only Firm’s name (or yours

if self-employed),

address, and ZIP code

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11390Z Form 1065 (2003)

18

22



 EIN 

Phone no. ( )

For calendar year 2003, or tax year beginning , 2003, and ending , 20 .

9

(4) Address change

May the IRS discuss this return

with the preparer shown below (see

instructions)? Yes No 

2003

0100

0110

0120

0010 0020

0040

0050

0060

0070 0080 0090

0130

0140

0150

0160

0200

0170

0210

0180 0190/NO ENTRY

0230

0240 0220

0250

0260 0270

0280

0290

0300 @0310

0320

0330

0340 @0350

0360

0370***

0400***

0430***

0440***

0450***

0410

0420

0460

0470 0480

0490

0500

0510

0520 @0530

0540

0550

0570

0580

0600

0640

0560 0590

0610 0620 0630

0650

0030

0645

0007

0541 0542 0545 @0547

0555 0557

*0660

0175

*0455

0035

0075 0085

0646
Draft as of

8/21/2003

Form 1065 (2003) Page 2

Cost of Goods Sold (see page 19 of the instructions)

1 Inventory at beginning of year 1

2 Purchases less cost of items withdrawn for personal use 2

3 Cost of labor 3

4 4

5 Other costs (attach schedule) 5

6 Total. Add lines 1 through 5 6

7 Inventory at end of year 7

8 Cost of goods sold. Subtract line 7 from line 6. Enter here and on page 1, line 2 8

9a Check all methods used for valuing closing inventory:

(ii) Lower of cost or market as described in Regulations section 1.471-4

(i) Cost as described in Regulations section 1.471-3

(iii)

c Check this box if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970) 

d Do the rules of section 263A (for property produced or acquired for resale) apply to the partnership? No

e Was there any change in determining quantities, cost, or valuations between opening and closing inventory? Yes No

If “Yes,” attach explanation.

Other Information

Designation of Tax Matters Partner (see page 21 of the instructions)

Enter below the general partner designated as the tax matters partner (TMP) for the tax year of this return:

Identifying

number of TMP

Name of 

designated TMP

Address of 

designated TMP

Other (specify method used and attach explanation) 

Yes



Yes No

8 Has this partnership filed, or is it required to file, Form 8264, Application for Registration of a Tax Shelter?

1

At any time during calendar year 2003, did the partnership have an interest in or a signature or other authority

over a financial account in a foreign country (such as a bank account, securities account, or other financial

account)? See page 20 of the instructions for exceptions and filing requirements for Form TD F 90-22.1. If “Yes,”

enter the name of the foreign country. 

9

2 Are any partners in this partnership also partnerships?

During the partnership’s tax year, did the partnership own any interest in another partnership or in any foreign

entity that was disregarded as an entity separate from its owner under Regulations sections 301.7701-2 and

301.7701-3? If yes, see instructions for required attachment

3

Is this partnership subject to the consolidated audit procedures of sections 6221 through 6233? If “Yes,” see

Designation of Tax Matters Partner below

4

5 Does this partnership meet all three of the following requirements?

10

Does this partnership have any foreign partners? If “Yes,” the partnership may have to file Forms 8804, 8805

and 8813. See page 20 of the instructions

6

Schedule A

Schedule B

 

Was there a distribution of property or a transfer (e.g., by sale or death) of a partnership interest during the tax

year? If “Yes,” you may elect to adjust the basis of the partnership’s assets under section 754 by attaching the

statement described under Elections Made By the Partnership on page 8 of the instructions

11

During the tax year, did the partnership receive a distribution from, or was it the grantor of, or transferor to, a

foreign trust? If “Yes,” the partnership may have to file Form 3520. See page 20 of the instructions

b

c

a The partnership’s total receipts for the tax year were less than $250,000;

The partnership’s total assets at the end of the tax year were less than $600,000; and

Schedules K-1 are filed with the return and furnished to the partners on or before the due date (including

extensions) for the partnership return.

If “Yes,” the partnership is not required to complete Schedules L, M-1, and M-2; Item F on page 1 of Form 1065;

or Item J on Schedule K-1

What type of entity is filing this return? Check the applicable box:

Domestic general partnership Domestic limited partnership

Domestic limited liability company

b Check this box if there was a writedown of “subnormal” goods as described in Regulations section 1.471-2(c) 

a b

Other 

c d Domestic limited liability partnership

f

7 Is this partnership a publicly traded partnership as defined in section 469(k)(2)?

Form 1065 (2003)

e Foreign partnership

12 Enter the number of Forms 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached

to this return 

Additional section 263A costs (attach schedule)

0680***

0690

0700

0710 @0720

0730 @0740

0750

0760***

0770

0830

0840

0850

0860

0810 @0820

0780

0790

0800

@0870

0880 0882

0884 0886

0890

0900

0910

0920

0930

0950

0960

0940

0970

0980

0990

1000

1020

1030 1040 1050

1010

0887

*0997

X

o

r

B

L

A

N

K 0855

0865

0889

0895

0905

0915

0925

0935

0945

0955

0965

0985

0995

0998

*0907

*1055
Draft as of

8/21/2003

Form 1065 (2003) Page 3

Partners’ Shares of Income, Credits, Deductions, etc.

1 Ordinary income (loss) from trade or business activities (page 1, line 22) 1

2 Net income (loss) from rental real estate activities (attach Form 8825) 2

3a Gross income from other rental activities 3a

b Expenses from other rental activities (attach schedule) 3b

c Net income (loss) from other rental activities. Subtract line 3b from line 3a 3c

4 Portfolio income (loss) (attach Schedule D (Form 1065) for lines 4d and 4e):

a Interest income 4a

b 4b

c Royalty income 4c

Income (Loss)

d

e 4e(2)

5 Guaranteed payments to partners 5

6a

7 Other income (loss) (attach schedule) 7

8 Charitable contributions (attach schedule) 8

9 Section 179 expense deduction (attach Form 4562) 9

10 Deductions related to portfolio income (itemize) 10

Deductions

11 Other deductions (attach schedule) 11

14a Interest expense on investment debts 14a

14b(1) b (1) Investment income included on lines 4a, 4b(2), 4c, and 4f above

InvestmentInterest

(2) Investment expenses included on line 10 above 14b(2)

12a Low-income housing credit: (1) From partnerships to which section 42(j)(5) applies 12a(1)

12a(2) (2) Other than on line 12a(1)

Credits

b Qualified rehabilitation expenditures related to rental real estate activities (attach Form 3468) 12b

c Credits (other than credits shown on lines 12a and 12b) related to rental real estate activities 12c

d Credits related to other rental activities 12d

13 Other credits 13

15a Net earnings (loss) from self-employment 15a

b Gross farming or fishing income 15b

SelfEmployment

c Gross nonfarm income 15c

16a 16a

b 16b

16c

Depreciation adjustment on property placed in service after 1986

c

d

Depletion (other than oil and gas)

Gross income from oil, gas, and geothermal properties 16d(1) (1)

e

(2) Deductions allocable to oil, gas, and geothermal properties 16d(2)

Adjustments and

Tax Preference

Items

Other adjustments and tax preference items (attach schedule)

17a Name of foreign country or U.S. possession 

17b

Foreign gross income sourced at partnership level:

c

Deductions allocated and apportioned at partner level:

d

Total foreign taxes (check one):  Paid Accrued

e

17g

f Deductions allocated and apportioned at partnership level to foreign source income:

Foreign Taxes

18 Section 59(e)(2) expenditures: a Type  b Amount  18b

Other

24 Other items and amounts required to be reported separately to partners (attach schedule)

Schedule K

Adjusted gain or loss

16e

19

20

21

Tax-exempt interest income

Other tax-exempt income

Nondeductible expenses

19

20

21

Distributions of money (cash and marketable securities)

Distributions of property other than money

22

23

22

23

b Gross income from all sources

Form 1065 (2003)

Reduction in taxes available for credit (attach schedule)

g

17d(3)

17f(3)

17e(2) (1) Interest expense  (2) Other 

(1) (3) General limitation 

(1) Passive  (2) Listed categories (attach schedule)  (3) General limitation 

(2)

(a) Distributive share items (b) Total amount

17h

Passive  Listed categories (attach schedule) 

4d(2)

h

Gross income sourced at partner level 17c

Net short-term capital gain (loss): (1) post-May 5, 2003  (2) Entire year 

Dividends: (1) Qualified dividends  (2) Total ordinary dividends 

Net long-term capital gain (loss): (1) post-May 5, 2003  (2) Entire year 

Net section 1231 gain (loss) (attach Form 4797) (post-May 5, 2003)

4f f Other portfolio income (loss) (attach schedule) 

6a

b Net section 1231 gain (loss) (attach Form 4797) (entire year) 6b

1090

1100

1070

1080

1110

1120

1130 1135

1140

1155

1170

1180

1150

1190

1195

1260

1290

1300

1310

1320

1330

1340

1350

1370

1380

1390

1420

1425

1430

1440

1450

1460

1200

1210

1220

1230

1250

1470

1480

1490 1500

1530

1540 1550

1510

1520

1560

1570 1600

1580

1610

1590

1620

@1665

@1670

@1105

@1175

@1205

@1215

@1235

@1245

@1465

@1505

@1555

1630

1640

1650

1660

1606

1160

1475

@1605

*1680

*1075

*1255

*1265

*1297

*1307

*1317

*1327

*1427

*1445

*1455

*1473

@1485

@1595

*1615

*1655

1305

1315

1325

*1085

1162

1240
Draft as of

8/21/2003

Form 1065 (2003) Page 4

Balance Sheets per Books Beginning of tax year End of tax year

Assets (a) (b) (c) (d)

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

6 Other current assets (attach schedule)

7 Mortgage and real estate loans

8 Other investments (attach schedule)

9a Buildings and other depreciable assets

b Less accumulated depreciation

10a Depletable assets

b Less accumulated depletion

11 Land (net of any amortization)

12a Intangible assets (amortizable only)

b Less accumulated amortization

13 Other assets (attach schedule)

14 Total assets

Liabilities and Capital

15 Accounts payable

16 Mortgages, notes, bonds payable in less than 1 year

17 Other current liabilities (attach schedule)

18 All nonrecourse loans

19 Mortgages, notes, bonds payable in 1 year or more

20 Other liabilities (attach schedule)

21 Partners’ capital accounts

22 Total liabilities and capital

Reconciliation of Income (Loss) per Books With Income (Loss) per Return

1 Net income (loss) per books

2 Income included on Schedule K, lines 1

through 4, 6, and 7, not recorded on books

this year (itemize):

4 Expenses recorded on books this year not

included on Schedule K, lines 1 through

11, 14a, 17g, and 18b (itemize):

a Depreciation $

b Travel and entertainment $

5 Add lines 1 through 4

6 Income recorded on books this year not included

on Schedule K, lines 1 through 7 (itemize):

a Tax-exempt interest $

7 Deductions included on Schedule K, lines 1

through 11, 14a, 17g, and 18b, not charged

against book income this year (itemize):

a Depreciation $

8 Add lines 6 and 7

9 Income (loss) (Analysis of Net Income (Loss),

line 1). Subtract line 8 from line 5

Analysis of Partners’ Capital Accounts

1 Balance at beginning of year

2 Capital contributed: a Cash

3 Net income (loss) per books

4 Other increases (itemize):

5 Add lines 1 through 4

6 Distributions: a Cash

b Property

7 Other decreases (itemize):

8 Add lines 6 and 7

9 Balance at end of year. Subtract line 8 from line 5

Schedule L

Schedule M-1

Schedule M-2

3 Guaranteed payments (other than health

insurance)

Net income (loss). Combine Schedule K, lines 1 through 7 in column (b). From the result, subtract the

sum of Schedule K, lines 8 through 11, 14a, 17g, and 18b 1

(ii) Individual

(active) Analysis by

partner type:

(v) Exempt

organization (i) Corporate (iv) Partnership (vi) Nominee/Other

General partners

Analysis of Net Income (Loss)

Limited partners

1

2

b

a

(iii) Individual

(passive)

Form 1065 (2003)

b Property

Note: Schedules L, M-1 and M-2 are not required if Question 5 of Schedule B is answered “Yes.”

1711

1717

1712

1718

1713

1719

1714

1720

1715

1721

1710

1716

1722

1760

1780

1740

1790

1820

1840

1860

1770

1800

1750

1810

1830

1850

1870

1880

1900

1920

 1890

1910

 1930

1940

1960

2000

2020

2080

2100

1970

2030

2060

2110

 2140

2160

2180

2200

 2220

2240

2260

2280

2300

2320

1950

1980

2010

2040

2090

2120

1990

2050

2070

2130

2150

2170

2190

2210

2230

2250

2270

2290

2310

2330

2340

2350

2355

2380 2390

2360

2490

2500

2510

2520

2530

*2515

2430

2460

2470

2480

2540

2550

2560

2570

2580

*2555

2410

2440

@1895

@1935

@2155

@2235

@2295

*2345

*2375

2400

*2415

*2445

2450

2370

2420

2505

*2585
Draft as of

10/02/2001

International

Boycott Factor (Section 999(c)(1))

SCHEDULE A

(Form 5713)

OMB No. 1545-0216

(Rev. October 2001) Complete only if you are not computing a loss of tax benefits using the specifically

attributable taxes and income method on Schedule B (Form 5713) Department of the Treasury

Internal Revenue Service  Attach to Form 5713.  See instructions on page 2.

Name Identifying number

Name of country being boycotted (check one): Israel Other (identify) 

Name Purchases, sales, and payroll attributable to boycotting operations, by operation of

country

(1)

Boycott payroll

(4)

Boycott sales

(3)

Boycott purchases

(2)

a

b

c

d

e

f

g

h

i

j

k

l

m

n

o

Total

1 Numerator of boycott factor (add totals of columns (2), (3), and (4))

2 Denominator of boycott factor:

a Total purchases from countries other than United States

b Total sales to or from countries other than United States

Total payroll paid or accrued for services performed in countries other

than United States

c

d Total of lines 2a, b, and c

3 International boycott factor (divide line 1 by line 2d). Enter here and on Schedule C

(Form 5713) (see instructions) 

Important: If you are involved in more than one boycott, use a separate Schedule A for each boycott and attach to Form 5713.

For Paperwork Reduction Act Notice, see the Instructions for Form 5713. Cat. No. 12050W Schedule A (Form 5713) (Rev. 10-2001)

0020 0030

0040

0050 0060 0070 0080

0090 0100 0110 0120

0130 0140 0150 0160

0170 0180 0190 0200

0210 0220 0230 0240

0250 0260 0270 0280

0290 0300 0310 0320

0330 0340 0350 0360

0370 0380 0390 0400

0410 0420 0430 0440

0450 0460 0470 0480

0490 0500 0510 0520

0530 0540 0550 0560

0570 0580 0590 0600

0610 0620 0630 0640

0650 0660 0670

0680

0690

0700

0710

0720

0730
SCHEDULE A

(Form 8609) Annual Statement OMB No. 1545-0988

(Rev. January 2000)  Attach to Form 8609 and file with owner’s Federal income tax return.

Attachment Department of the Treasury

Internal Revenue Service  For Paperwork Reduction Act Notice, see instructions for Form 8609.

A Building owner’s name B Identifying number 

C Building identification number  

1 Eligible basis of building 1

2 .

2 Low-income portion (smaller of unit percentage or floor-space percentage) (if first year of the

credit period, see instructions)

3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) 3

4 Part-year adjustment for disposition or acquisition during the tax year 4

5 Credit percentage 5 .

6 Multiply line 3 or line 4 by the percentage on line 5 6

7 Additions to qualified basis, if any 7

8 8

9 9 .

10 Multiply line 7 or line 8 by the percentage on line 9 10

11 Section 42(f)(3)(B) modification 11

12 Add lines 10 and 11 12

13 Credit for building before line 14 reduction. Subtract line 12 from line 6 13

14 Disallowed credit due to Federal grants (see instructions) 14

15

15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than

the amount shown on Form 8609, Part I, line 1b

16 Taxpayer’s proportionate share of credit for the year (see instructions) 16

17

18

17 Adjustments for deferred first-year credit and prior election to accelerate credit (see instructions)

Taxpayer’s credit. Combine lines 16 and 17. Enter here and in Part I of Form 8586 (see instructions)

General Instructions Specific Instructions

Item B. If you are an individual, enter your

social security number. All others, enter your

employer identification number.

Item C. Enter the building identification

number from Part I, item E, of Form 8609.

Purpose of Schedule

Schedule A (Form 8609) must be

completed by the building owner each year

of the 15-year compliance period, whether

or not a credit is claimed for the tax year.

For a building receiving separate

allocations for the existing building and for

the rehabilitation expenditures, a separate

Schedule A must be completed for each

credit claimed.

Sequence No. 36a

Credit percentage. Enter one-third of the percentage on line 5

Cat No. 10614Q

18

Section references are to the Internal

Revenue Code unless otherwise noted.

Note: Some of the line numbers on the

December 1988 and March 1991 revisions

of Form 8609 differ from later revisions. In

these cases, the line references that

correspond to the 1988 or 1991 revisions,

if different, are shown in parentheses in

these instructions.

Schedule A (Form 8609) (Rev. 1-2000)

Line 1. Generally, the eligible basis of a

building for its entire 15-year compliance

period is the amount of eligible basis

entered on Form 8609, line 7b (Part II,

line 1b, on the 1988 and 1991 revisions).

Basis increases for buildings in certain

high-cost areas. In order to increase the

allocated credit for buildings in certain

high-cost areas, the housing credit agency

may increase the eligible basis of buildings

located in these areas (after adjustments, if

any, for Federal subsidies and grants). The

agency may make this increase under the

high-cost-area provisions of section

42(d)(5)(C).

The building owner must attach

Schedule A, the owner’s copy of Form

8609, and Form 8586, Low-Income

Housing Credit, to the owner’s tax return.

If the owner is a partnership, S

corporation, estate, or trust (flow-through

entity), the entity will complete and attach

these forms to its return. If you are a

partner, shareholder, or beneficiary in a

flow-through entity that owns the building,

Form 8586 is the only form needed to

claim the credit.

Recapture of Credit

If the qualified basis of the building has

decreased from the qualified basis at the

close of the previous tax year, you may

have to recapture parts of the credits

allowed in previous years. See Form 8611,

Recapture of Low-Income Housing Credit.

Line 2. Only the portion of the basis on

line 1 attributable to the low-income rental

units in the building at the close of the tax

year qualifies for the credit. This is the

smaller of (a) the percentage of

low-income units to all residential rental

units (the “unit percentage”) or (b) the

percentage of floor space of the

low-income units to the floor space of all

residential rental units (the “floor space

percentage”). This percentage must be

shown on line 2 as a decimal carried out to

at least four places (e.g., 50% = .5000).

Low-income units are units occupied by

qualifying tenants, while residential rental

units are all units, whether or not occupied.

Note: This increase cannot cause the

credit on line 15 of Schedule A to exceed

the credit amount allocated on line 1b,

Part I of Form 8609.

Basis reductions. The amount of eligible

basis entered on Form 8609 does not

include the cost of land, the amount of any

Federal grant received for the building

during the first year of the credit period, or

any portion of a building’s adjusted basis

for which an election was made prior to

November 5, 1990, under section 167(k).

Do not reduce the eligible basis on line 1

of Schedule A by the amounts of any

Federal grants received after the first year

of the credit period. The calculation for line

14 of Schedule A will reduce the credit by

the amount of any Federal grants received

during the compliance period that did not

reduce the eligible basis during the first

year of the credit period.

For more details on determining eligible

basis, see the instructions for Form 8609,

line 7b (Part II, line 1b, on the 1988 and

1991 revisions).

If the agency used an earlier revision of

Form 8609 that did not have line 3b in Part

I to issue a 1990 credit allocation to which

the high-cost-area provisions were applied,

it should have notified you of the Part I

percentage increase in a separate

statement. Based on this statement,

increase the eligible basis of the building

reported in Part II of the Form 8609 you

file.

The agency shows the increased

percentage of the eligible basis in Part I,

line 3b, of Form 8609. The eligible basis

entered on Form 8609 should reflect the

percentage increase.

Part-year adjustment for disposition or acquisition during the tax year

Generally, a unit is not treated as a lowincome unit unless it is suitable for

occupancy and is used other than on a

transient basis. Section 42(i)(3) provides for

certain exceptions (e.g., units that provide

0010

0020

0030

0040

0050

0060

0070

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0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210
Specifically Attributable Taxes

and Income (Section 999(c)(2))

SCHEDULE B

(Form 5713)

(Rev. November 2001) OMB No. 1545-0216

Department of the Treasury

Internal Revenue Service  Attach to Form 5713.  See instructions on page 2.

Name Identifying number

Name of country being boycotted (check one) Israel Other (identify) 

Specifically Attributable Taxes and Income by Operation (Use a separate line for each operation.)

Principal business activity Foreign tax credit Subpart F income IC-DISC income FSC income

Name of country

Taxable income

attributable to

boycott

operations

Taxable income

attributable to

boycott

operations

Prorated share of

international

boycott income

Foreign taxes

attributable to

boycott

operations

Code Description

(1) (2) (3) (4) (5) (6) (7)

a

b

c

d

e

f

g

h

i

j

k

l

m

n

o Total 

Important: If you are involved in more than one international boycott, use a separate Schedule B (Form 5713) to compute the

specifically attributable taxes and income for each boycott.

For Paperwork Reduction Act Notice, see the instructions for Form 5713. Schedule B (Form 5713) (Rev. 11-2001) Cat. No. 12060S

 Complete only if you are not computing a loss of tax benefits

using the international boycott factor on Schedule A (Form 5713).

0020 0030

0040

0050 0060 0070 0080 0090 0100 0110

0120 0130 0140 0150 0160 0170 0180

0190 0200 0210 0220 0230 0240 0250

0260 0270 0280 0290 0300 0310 0320

0330 0340 0350 0360 0370 0380 0390

0400 0410 0420 0430 0440 0450 0460

0470 0480 0490 0500 0510 0520 0530

0540 0550 0560 0570 0580 0590 0600

0610 0620 0630 0640 0650 0660 0670

0680 0690 0700 0710 0720 0730 0740

0750 0760 0770 0780 0790 0800 0810

0820 0830 0840 0850 0860 0870 0880

0890 0900 0910 0920 0930 0940 0950

0960 0970 0980 0990 1000 1010 1020

1030 1040 1050 1060

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY

NO ENTRY NO ENTRY
SCHEDULE C

(Form 5713) Tax Effect of the International Boycott Provisions

 Attach to Form 5713. OMB No. 1545-0216 (Rev. November 2001)

Department of the Treasury

Internal Revenue Service  For Paperwork Reduction Act Notice, see Instructions for Form 5713.

Name Identifying number

1 Method used to compute loss of tax benefits (check one):

a International boycott factor from Schedule A (Form 5713). See lines 2a, 3a, 4a, and 5a below 

Identification of specifically attributable taxes and income from Schedule B (Form 5713). See lines 2b, 3b, 4b, and 5b

below 

b

2 Reduction of foreign tax credit (section 908(a)):

a International boycott factor. Complete if you checked box 1a above and answered “Yes” to the

credit question on line 7d, Form 5713.

(1) Foreign tax credit before adjustment from Form 1116 or 1118. (See instructions.)

(2) International boycott factor from Schedule A (Form 5713), line 3

Reduction of foreign tax credit. Multiply line 2a(1) by line 2a(2). Enter here and on Form 1116 or

1118. (See instructions.)

(3)

(4) Adjusted foreign tax credit. Subtract line 2a(3) from line 2a(1)

b Specifically attributable taxes and income. Complete if you checked box 1b above and answered

“Yes” to the question on line 7d, Form 5713. Enter the amount from line o, column (4), Schedule B

(Form 5713)

Enter the appropriate part of this amount on Form 1116 or 1118. (See instructions.)

3 Denial of deferral under subpart F (section 952(a)(3)):

International boycott factor. Complete if you checked box 1a above and answered ‘‘Yes’’ to the

question on line 7b, Form 5713.

a

(1) Prorated share of total income of controlled foreign corporations (See instructions.)

Prorated share of income attributable to earnings and profits of controlled foreign corporations

included in income under sections 951(a)(1)(A)(ii), 951(a)(1)(A)(iii), 951(a)(1)(B), 952(a)(1), 952(a)(2),

952(a)(4), 952(a)(5), and 952(b)

(2)

(3) Subtract line 3a(2) from line 3a(1)

(4) International boycott factor from Schedule A (Form 5713), line 3

(5) Prorated share of subpart F international boycott income. Multiply line 3a(3) by line 3a(4). Enter

here and on line 24 of Worksheet A in the Form 5471 instructions

Specifically attributable taxes and income. Complete if you checked box 1b above and answered

“Yes” to the question on line 7b, Form 5713. Enter the amount from line o, column (5), Schedule B

(Form 5713) here and on line 24 of Worksheet A in the Form 5471 instructions

b

4 Denial of IC-DISC benefits (section 995(b)(1)(F)(ii)):

a International boycott factor. Complete if you checked box 1a above and answered “Yes” to the

question on line 7c, Form 5713.

(1) Prorated share of section 995(b)(1)(F)(i) amount. (See instructions.)

(2) International boycott factor from Schedule A (Form 5713), line 3

(3) Prorated share of IC-DISC international boycott income. Multiply line 4a(1) by line 4a(2). Enter

this amount here and on line 10, Part I, Schedule J, Form 1120-IC-DISC

b Specifically attributable taxes and income. Complete if you checked box 1b above and answered

“Yes” to the question on line 7c, Form 5713. Enter the amount from line o, column (6),

Schedule B (Form 5713) here and on line 10, Part I, Schedule J, Form 1120-IC-DISC

Cat. No. 12070O Schedule C (Form 5713) (Rev. 11-2001)

5 Denial of exemption of foreign trade income (section 927(e)(2), as in effect before its repeal):

International boycott factor. Complete if you checked box 1a above and answered “Yes” to the

question on line 7i, Form 5713.

a

(1) Add amounts from columns (a) and (b), line 10, Schedule B (Form 1120-FSC)

(2) International boycott factor from Schedule A (Form 5713), line 3

(3) Exempt foreign trade income of a FSC attributable to international boycott operations. Multiply

line 5a(1) by line 5a(2). Enter here and on line 2, Schedule F, Form 1120-FSC

Specifically attributable taxes and income. Complete if you checked box 1b above and answered

“Yes” to the question on line 7i, Form 5713. Enter the amount from line o, column (7),

Schedule B (Form 5713) here and on line 2, Schedule F, Form 1120-FSC

b

 See instructions on page 2.

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220
Draft as of

8/19/2003

SCHEDULE D OMB No. 1545-0099

(Form 1065) Capital Gains and Losses

Department of the Treasury

Internal Revenue Service

 Attach to Form 1065.

Name of partnership Employer identification number

Short-Term Capital Gains and Losses—Assets Held 1 Year or Less

(c) Date sold

(month, day, year)

(b) Date acquired

(month, day, year)

(d) Sales price

(see instructions)

(e) Cost or other basis

(see instructions)

(a) Description of property

(e.g., 100 shares

of “Z” Co.)

1

2 Short-term capital gain from installment sales from Form 6252, line 26 or 37

4 Partnership’s share of net short-term capital gain (loss), including specially allocated

short-term capital gains (losses), from other partnerships, estates, and trusts

5b

Long-Term Capital Gains and Losses—Assets Held More Than 1 Year

6

7 Long-term capital gain from installment sales from Form 6252, line 26 or 37

Partnership’s share of net long-term capital gain (loss), including specially allocated

long-term capital gains (losses), from other partnerships, estates, and trusts

9

10 Capital gain distributions

Combine lines 6 through 10 in column (g). Enter here and on Form 1065, Schedule

K, line 4e(1) or 7

11

For Paperwork Reduction Act Notice, see the Instructions for Form 1065. Cat. No. 11393G Schedule D (Form 1065) 2003

Part I

Part II

3

4

5b

8

9

10

11

2

3 Short-term capital gain (loss) from like-kind exchanges from Form 8824

8 Long-term capital gain (loss) from like-kind exchanges from Form 8824

7

(c) Date sold

(month, day, year)

(b) Date acquired

(month, day, year)

(d) Sales price

(see instructions)

(g) Post-May 5

gain or (loss)

*(See below)

(e) Cost or other basis

(see instructions)

(a) Description of property

(e.g., 100 shares

of “Z” Co.)

(f) Gain or (loss) for

the entire year

Subtract (e) from (d)

(f) Gain or (loss)

for the entire year

Subtract (e) from (d)

Net short-term capital gain or (loss). Combine lines 1 through 4 in column (f).

Enter here and on Form 1065, Schedule K, line 4d(2) or 7

Net long-term capital gain or (loss). Combine lines 6 through 10 in column (f).

Enter here and on Form 1065, Schedule K, line 4e(2) or 7

12

12

*Note: Include in column (g) gains and losses from column (f) from sales, exchanges, or conversions (including installment payments

received) after May 5, 2003. However, do not include gain attributable to unrecaptured section 1250 gain, “collectibles gains and

losses” (as defined on page 4 of the instructions) or the eligible gain on qualified small business stock (see page 3 of the instructions).

2003

(g) Post-May 5 gain

or (loss)

*(See below)

5a Combine lines 1 through 4 in column (g). Enter here and on Form 1065, Schedule K, line 4d(1) 5a

*0020

0080

0140

0200

0260

0395

0400

0410

*0420

0070

0130

0190

0250

0060

0120

0180

0240

0050

0110

0170

0230

0040

0100

0160

0220

0030

0090

0150

0210

0430

0490

0550

0610

0440

0500

0560

0620

0450

0510

0570

0630

0460

0520

0580

0640

0470

0530

0590

0650

0480

0540

0600

0660

0795

0800

0810***

0820

0485

0545

0605

0665

0797

0805

0812***

0815

0390

0790 0792

0010

*0825

0085

0145

0205

0265

0393

0398

0405

0415
SCHEDULE F OMB No. 1545-0074 Profit or Loss From Farming

(Form 1040)  Attach to Form 1040, Form 1041, Form 1065, or Form 1065-B.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal product. Describe in one or two words your principal crop or activity for the current tax year. B Enter code from Part IV

D Employer ID number (EIN), if any

C Accounting method: Accrual Cash

E Did you “materially participate” in the operation of this business during 2003? If “No,” see page F-2 for limit on passive losses. Yes No

Farm Income—Cash Method. Complete Parts I and II (Accrual method taxpayers complete Parts II and III, and line 11 of Part I.)

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes; report these sales on Form 4797.

(1)

1 Sales of livestock and other items you bought for resale

(2)

2 Cost or other basis of livestock and other items reported on line 1

3 Subtract line 2 from line 1 3

4 Sales of livestock, produce, grains, and other products you raised 4

5a Total cooperative distributions (Form(s) 1099-PATR) 5a 5b 5b Taxable amount

6a Agricultural program payments (see page F-2) 6a 6b 6b Taxable amount

7 Commodity Credit Corporation (CCC) loans (see page F-3):

a CCC loans reported under election 7a

b CCC loans forfeited 7b 7c Taxable amount 7c

8 Crop insurance proceeds and certain disaster payments (see page F-3):

a Amount received in 2003 8a 8b 8b Taxable amount

c If election to defer to 2004 is attached, check here  8d Amount deferred from 2002 8d

9 Custom hire (machine work) income 9

10 Other income, including Federal and state gasoline or fuel tax credit or refund (see page F-3) 10

Gross income. Add amounts in the right column for lines 3 through 10. If accrual method taxpayer, enter

the amount from page 2, line 51 

11

11

Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses such as taxes, insurance,

repairs, etc., on your home.

Labor hired (less employment credits)

12

24 24

Pension and profit-sharing

plans

Chemicals

12 25

Rent or lease (see page F-5):

Conservation expenses (see

page F-4)

13

26a

13

Vehicles, machinery, and equipment

a

26b

14

14

Custom hire (machine work) b Other (land, animals, etc.)

26

Repairs and maintenance

15

Depreciation and section 179

expense deduction not claimed

elsewhere (see page F-4)

27 27

Seeds and plants purchased 28

15

28

29 Storage and warehousing 29

Supplies purchased

16

Employee benefit programs

other than on line 25

30

16

30

17 Taxes 31

17

31

18 Utilities 32

Fertilizers and lime

18 32

19 Veterinary, breeding, and medicine

Freight and trucking

19 33

Other expenses (specify):

34a

20

Gasoline, fuel, and oil

20

a

34b

21 21

Insurance (other than health) b

23 Interest: c 34c

a Mortgage (paid to banks, etc.) 23a d 34d

b Other 23b e 34e

35 Total expenses. Add lines 12 through 34f  35

36 Net farm profit or (loss). Subtract line 35 from line 11. If a profit, enter on Form 1040, line 18, and also on

Schedule SE, line 1. If a loss, you must go on to line 37 (estates, trusts, and partnerships, see page F-6) 36

37a All investment is at risk. 37 If you have a loss, you must check the box that describes your investment in this activity (see page F-6).

37b Some investment is not at risk. ● If you checked 37a, enter the loss on Form 1040, line 18, and also on Schedule SE, line 1.

● If you checked 37b, you must attach Form 6198.

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule F (Form 1040) 2003

 See Instructions for Schedule F (Form 1040).

Car and truck expenses (see page

F-4—also attach Form 4562)

Cat. No. 11346H

Feed purchased

22 22

f 34f

25

33

34

1

2



Part I

Part II



(99)

2003

0010/NO ENTRY

0030

0070

0080

0020

0040 0050

0110

0120

0170

0210

0230

0130

0140

0160

0180

0190

0220

0240

0270

0280

0290

0300

0150

@0250

0320

0330

0340/NO ENTRY

0350

0360

0370

0380

0390

0400

0410

0420

0430

0440

0470

*0450

*0460

0480

0490

0500

0510

0520

0530

0540

0550

0560

0570

+0600

+0620

+0640

+0660

+0680

+0700

0710

0730

*0580

+0590

+0610

+0630

+0650

+0670

+0690

0720

0740

0750

0260

@0200

0085
Schedule F (Form 1040) 2003 Page 2

Farm Income—Accrual Method (see page F-6)

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes; report these sales on Form

4797 and do not include this livestock on line 46 below.

38 Sales of livestock, produce, grains, and other products during the year 38

39a Total cooperative distributions (Form(s) 1099-PATR) 39a 39b Taxable amount 39b

40a Agricultural program payments 40a 40b 40b Taxable amount

Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election 41a

b CCC loans forfeited 41b 41c Taxable amount 41c

Crop insurance proceeds

41

42

Custom hire (machine work) income

42

43

Other income, including Federal and state gasoline or fuel tax credit or refund

43

44

Add amounts in the right column for lines 38 through 44

44

Inventory of livestock, produce, grains, and other products at beginning of

the year

45

Cost of livestock, produce, grains, and other products purchased during

the year

46

46

47

Add lines 46 and 47

47

48

Inventory of livestock, produce, grains, and other products at end of year

48

Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* 50

49

51 Gross income. Subtract line 50 from line 45. Enter the result here and on page 1, line 11  51

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 49 is larger than the amount on

line 48, subtract line 48 from line 49. Enter the result on line 50. Add lines 45 and 50. Enter the total on line 51.

Principal Agricultural Activity Codes

Select one of the following codes and enter the six-digit

number on page 1, line B.

50

45

49

Part IV

Part III

File Schedule C (Form 1040), Profit or Loss From

Business, or Schedule C-EZ (Form 1040), Net Profit

From Business, instead of Schedule F if:

● Your principal source of income is from providing

agricultural services such as soil preparation, veterinary, farm

labor, horticultural, or management for a fee or on a contract

basis or

● You are engaged in the business of breeding, raising, and

caring for dogs, cats, or other pet animals.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Animal aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries

and timber tracts)

These codes for the Principal Agricultural Activity classify farms

by the type of activity they are engaged in to facilitate the

administration of the Internal Revenue Code. These six-digit

codes are based on the North American Industry Classification

System (NAICS).

Schedule F (Form 1040) 2003

0780

0800

0820

0830

0850

0860

0870

0880

0890

0940

0950

0900

0910

0920

0930

0790

0810

0840
SCHEDULE J Accumulated Earnings and Profits (E&P)

of Controlled Foreign Corporation OMB No. 1545-0704 (Form 5471) (Rev. January 2003)

Department of the TreasuryInternal Revenue Service  Attach to Form 5471. See Instructions for Form 5471.

Identifying number Name of person filing Form 5471

Name of foreign corporation

Balance at beginning of year 1Current year E&P

Total current and accumulatedE&P not previously taxed (line 1plus line 2a or line 1 minus line 2b)

3

4 Amounts included under section

951(a) or reclassified undersection 959(c) in current year

Actual distributions orreclassifications ofpreviously taxed E&P

Balance at end of year. (Enteramount from line 6a or line 6b,whichever is applicable.)

7

(b) Pre-1987 E&P

Not Previously Taxed

(pre-87 section

959(c)(3) balance)

(c) Previously Taxed E&P (see instructions)

(sections 959(c)(1) and (2) balances)

(i) Earnings Invested

in U.S. Property (iii) Subpart F Income

Schedule J (Form 5471) (Rev. 1-2003) For Paperwork Reduction Act Notice, see the Instructions for Form 5471.

(d) Total Section

964(a) E&P

(combine columns

(a), (b), and (c))

b Current year deficit in E&P

5a

b Actual distributions of

nonpreviously taxed E&P

Balance of previously taxedE&P at end of year (line 1 plusline 4, minus line 5a)

Balance of E&P not previouslytaxed at end of year (line 3minus line 4, minus line 5b)

6a

b

Important: Enter amounts in

functional currency.

2a

Cat. No. 21111K

(a) Post-1986

Undistributed Earnings

(post-86 section

959(c)(3) balance)

(ii) Earnings Invested

in Excess Passive

Assets

0009

0020

0010

0030

0040

0050

0060

0070

0110

0120

0130

0170

0180

0220

0230

0270

0080

0090

0100

01400150

0160

0190

02000210

02400250

0260

0280

02900300

0310

0320

0330
Draft as of

8/20/2003

SCHEDULE K-1 OMB No. 1545-0099 Partner’s Share of Income, Credits, Deductions, etc.

 See separate instructions. (Form 1065)

For calendar year 2003 or tax year beginning , 2003, and ending , 20 Department of the Treasury

Internal Revenue Service

Partner’s identifying number  Partnership’s identifying number 

Partner’s name, address, and ZIP code Partnership’s name, address, and ZIP code

(ii) End of

year

(i) Before change

or termination

A general partner limited partner

Enter partner’s percentage of:

F

%

Partner’s share of liabilities (see instructions):

B

Profit sharing

Nonrecourse $

Loss sharing

Qualified nonrecourse financing

Ownership of capital

G Tax shelter registration number 

Other

What type of entity is this partner? 

C foreign partner?

D

H Check here if this partnership is a publicly traded

partnership as defined in section 469(k)(2)

E I Check applicable boxes:

(c) 1040 filers enter the

amount in column (b) on: (a) Distributive share item (b) Amount

Ordinary income (loss) from trade or business activities 1 1 See page 6 of Partner’s

Instructions for Schedule K-1

(Form 1065). Net income (loss) from rental real estate activities 2 2

Net income (loss) from other rental activities 3 3

4 Portfolio income (loss):

a Interest income 4a Form 1040, line 8a

b (1) Qualified dividends 4b(1) Form 1040, line 9b

c Royalty income 4c Sch. E, Part I, line 4

d (1) Net short-term capital gain (loss) (post-May 5, 2003)

(2) Net short-term capital gain (loss) (entire year)

Income (Loss)

f Other portfolio income (loss) (attach schedule)

See pages 6 and 7 of

Partner’s Instructions for

Schedule K-1 (Form 1065).

5 Guaranteed payments to partner 5

7 Other income (loss) (attach schedule) 7

8 Charitable contributions (see instructions) (attach schedule) 8 Sch. A, line 15 or 16

9 9 Section 179 expense deduction See pages 7 and 8 of

Partner’s Instructions for

Schedule K-1 (Form 1065). 10 Deductions related to portfolio income (attach schedule) 10

Deductions

11 Other deductions (attach schedule) 11

12a 12a(1) Low-income housing credit: (1) From section 42(j)(5) partnerships

12a(2) (2) Other than on line 12a(1)

Form 8586, line 5

Qualified rehabilitation expenditures related to rental real estate

activities

b

Credits

12b

Credits (other than credits shown on lines 12a and 12b) related

to rental real estate activities

c

See page 8 of Partner’s

Instructions for Schedule K-1

12c (Form 1065).

d Credits related to other rental activities 12d

13 Other credits 13

For Paperwork Reduction Act Notice, see Instructions for Form 1065. Schedule K-1 (Form 1065) 2003



$

$

%

%

%

%

%



Cat. No. 11394R

limited liability company member

IRS Center where partnership filed return: (1) Final K-1 (2) Amended K-1

J Analysis of partner’s capital account:

(e) Capital account at end of

year (combine columns (a)

through (d))

(d) Withdrawals and

distributions

(a) Capital account at

beginning of year

(c) Partner’s share of lines

3, 4, and 7, Form 1065,

Schedule M-2

(b) Capital contributed

during year

( )

4d(1) Sch. D, line 5, col. (g)

This partner is a

Is this partner a domestic or a

4d(2) Sch. D, line 5, col. (f)



2003

(2) Total ordinary dividends 4b(2) Form 1040, line 9a

e (1) Net long-term capital gain (loss) (post-May 5, 2003) 4e(1) Sch. D, line 12, col. (g)

(2) Net long-term capital gain (loss) (entire year) 4e(2) Sch. D, line 12, col. (f)

4f  6a Net section 1231 gain (loss) (post-May 5, 2003) 6a

b Net section 1231 gain (loss) (entire year)

6511

6b



0010 0020

0040 0050

0060 0065

0070 0080 0090

0030 0100

0110 0120

0130

0140 0150 0160

0170 0172

0174

0190

0200

0220

0240

0260

0230

0250

0270

0280

0290

0300

0310

0320

0330

0340 0350/NO ENTRY

0370 0380 0390 0420*** 0430

0440

0450

0460

0470***

0480***

0490***

0500

0510

0520

0530***

0540

0550

0560

*0485

0570***

0580

0590

0600

0610

0640

0650

0660

0670

@0525

@0555

@0565

@0585

@0595

0135

*0655

*0665

*0675

0210

0505

*0455

*0465

*0445

*0445

*0275

*0517

*0605

*0615

0645 *0647

0653

0663

0673

*0677

0545

0512
Draft as of

8/20/2003

Schedule K-1 (Form 1065) 2003 Page 2

(c) 1040 filers enter the

amount in column (b) on: (a) Distributive share item (b) Amount

16a 16a

b Adjusted gain or loss See page 9 of Partner’s

Instructions

for Schedule K-1

(Form 1065) and

Instructions for Form 6251.

16b

16c

Depreciation adjustment on property placed in service after 1986

c Depletion (other than oil and gas)

d 16d(1)

e

(1) Gross income from oil, gas, and geothermal properties

Adjustments and Tax

Preference Items

(2) Deductions allocable to oil, gas, and geothermal properties 16d(2)

Other adjustments and tax preference items (attach schedule) 16e

Form 1116, Part I

Total foreign taxes (check one):  Paid Accrued Form 1116, Part II

Foreign Taxes

Form 1116, line 12

See page 9 of Partner’s

Instructions for Schedule K-1 18b (Form 1065).

18

b

Section 59(e)(2) expenditures: a Type 

Other

24 Recapture of low-income housing credit:

a From section 42(j)(5) partnerships 24a Form 8611, line 8 b Other than on line 24a 24b

25 Supplemental information required to be reported separately to each partner (attach additional schedules if more space is

needed):

Supplemental Information







19

20

21

Tax-exempt interest income

Other tax-exempt income

Nondeductible expenses

19

20

21

Form 1040, line 8b

See pages 9 and 10 of

Partner’s Instructions for

Schedule K-1 (Form 1065).

Amount 

22 Distributions of money (cash and marketable securities) 22

23 Distributions of property other than money 23 

Net earnings (loss) from self-employment 15a Sch. SE, Section A or B 15a

15b See page 9 of Partner’s

Instructions for Schedule K-1

(Form 1065).

b Gross farming or fishing income

Self-employment

c Gross nonfarm income 15c 

14a 14a Interest expense on investment debts Form 4952, line 1

14b(1) b (1) Investment income included on lines 4a, 4b(2), 4c, and 4f See page 9 of Partner’s

Instructions for Schedule K-1

Investment

(2) Investment expenses included on line 10 14b(2) (Form 1065).

Interest



Schedule K-1 (Form 1065) 2003

d

e

Name of foreign country or U.S. possession 

Gross income sourced at partner level

Foreign gross income sourced at partnership level:

Deductions allocated and apportioned at partner level:

Deductions allocated and apportioned at partnership level to

foreign source income:

17a

h

c

f

(2) Listed categories (attach schedule) 

(1) Passive

(3) General limitation

(1) Interest expense

(2) Other

17c

17d(1)

17d(2)

17d(3)

17f(1)

17f(2)

17f(3)

17e(1)

17e(2)

g

Reduction in taxes available for credit (attach schedule)

17g

(3) General limitation

17h

(1) Passive

(2) Listed categories (attach schedule) 

b Gross income from all sources 17b

6512

0700

0710

0720

0730

0740

0750

0760

0770

0780

0790

0800

0810

0820

0830

0840

0850

0860

0890

0900

0910

0940

0970

0980

0990

1000

1010

1020

1030

@0815

@0855

0870

0880

@0905

0920 0930

0950 @0955

0960

1040

*1050

0825

*1015

@1025

*0715

*0725

*0795

*0805

@0835

*1035

*1055
Draft as of

9/08/2003

Ordinary income (loss) from trade or business activities

Interest income

SCHEDULE K-1 OMB No. 1545-1668 Partner’s Share of Income, Credits, Deductions, etc.

 See Instructions for Form 8865. (Form 8865)

For calendar year 2003 or tax year beginning , 2003, and ending , 20 Department of the Treasury

Internal Revenue Service

Partner’s identifying number  Partnership’s identifying number 

Partner’s name, address, and ZIP code Partnership’s name, address, and ZIP code

For Paperwork Reduction Act Notice, see Instructions for Form 8865. Cat. No. 28396B Schedule K-1 (Form 8865) (2003)

(b) End of tax year

Enter partner’s interest in:

Profits

Capital

Deductions

Analysis of partner’s capital account:

(e) Capital account at end

of year (combine columns

(a) through (d))

(d) Withdrawals and

distributions

(a) Capital account at

beginning of year

(c) Partner’s share of lines

3, 4, and 7, Form 8865,

Schedule M-2

(b) Capital contributed

during year

( )

(a) Beginning of tax year

Losses

(a) Distributive share item

1 1

2 Net income (loss) from rental real estate activities 2

3 Net income (loss) from other rental activities 3

4 Portfolio income (loss):

a 4a

d

e (1) Net long-term capital gain (loss) (post-May 5, 2003)

Income (Loss)

Other portfolio income (loss) 4f f (attach schedule)

5 Guaranteed payments to partner 5

7 Other income (loss) (attach schedule) 7

8 Charitable contributions (see instructions) (attach schedule) 8

9 Section 179 expense deduction 9

10 Deductions related to portfolio income (attach schedule) 10

Deductions

11 Other deductions (attach schedule) 11

Credits

13 Other credits 13

4e(1)

12a Low-income housing credit:

(1) From section 42(j)(5) partnerships

(2) Other than on line 12a(1)

b Qualified rehabilitation expenditures related to rental real estate activities

c Credits (other than credits shown on lines 12a and 12b) related to rental real estate activities

d Credits related to other rental activities

12a(1)

12a(2)

12b

12c

12d

(b) Amount

%

%

%

%

%

%

%

%

4e(2)

2003

Net section 1231 gain (loss) (entire year)

6a Net section 1231 gain (loss) (post-May 5, 2003)

b 6b

(2) Net long-term capital gain (loss) (entire year)

b (1) Qualified dividends

c Royalty income

4b(1)

4c

(1) Net short-term capital gain (loss) (post-May 5, 2003) 

(2) Net short-term capital gain (loss) (entire year)

4d(1)

4d(2)

6a

(2) Total ordinary dividends 4b(2)

0010 0020

0030

0150

0170

0070 0080 0180

0160

0175

0140

0190 0200

0210 0220

0230 0240

0250 0260

0270 0280

0290 0300 0310 0320*** 0330

0340

0350

0360

0370

0375

0380

0390***

0400

0405

@0435

0410

0430

0440***

@0465

0450

@0475

0455

0460

@0495

0470

0480***

0490

0500

0550

0570

0580

0040

0045

0050

0055

0060

*0345

*0355

*0365

0395

0545

0560 0565

0575

0585

*0590

0555

0505

*0557

*0567

*0577

*0587

0510

0545

*0515

*0525
Draft as of

9/08/2003

(1) Interest expense

Supplemental information required to be reported separately to the partner (attach additional schedules if more space

is needed):

Schedule K-1 (Form 8865) (2003) Page 2

16a 16a

b Adjusted gain or loss 16b

16c

Depreciation adjustment on property placed in service after 1986

c Depletion (other than oil and gas)

d 16d(1)

e

(1) Gross income from oil, gas, and geothermal properties

Adjustments and Tax

Preference Items

(2) Deductions allocable to oil, gas, and geothermal properties 16d(2)

Other adjustments and tax preference items (attach schedule) 16e

18 Section 59(e)(2) expenditures: a Type  b Amount  18b

Other

24 Recapture of low-income housing credit:

25

19

20

21

Tax-exempt interest income

Other tax-exempt income

Nondeductible expenses

19

20

21

22 Distributions of money (cash and marketable securities) 22

23 Distributions of property other than money 23

14a Interest expense on investment debts 14a

14b(1) b (1) Investment income included on lines 4a, 4b(2), 4c, and 4f

(2) Investment expenses included on line 10 14b(2)

Investment

Interest

24a

15a 15a

b Gross farming or fishing income 15b

15c

Net earnings (loss) from self-employment

Self-employment

c Gross nonfarm income

Foreign Taxes

From section 42(j)(5) partnerships

Other than on line 24a

a

b 24b

(a) Distributive share item

Supplemental Information

e

f

Name of foreign country or U.S. possession 

Gross income sourced at partner level

Foreign gross income sourced at partnership level:

Deductions allocated and apportioned at partner level:

Deductions allocated and apportioned at partnership level to foreign source income:

Total foreign taxes (check one): Paid Accrued Amount 

17a

c

d

g

Listed categories (attach schedule)

(1) Passive

(3) General limitation

(2) Other

17c

17d(1)

17d(2)

17d(3)

17f(1)

17f(2)

17f(3)

17e(1)

17e(2)

17g

(b) Amount

Schedule K-1 (Form 8865) (2003)

h Reduction in taxes available for credit (attach schedule)

(2) Listed categories (attach schedule)

(1) Passive

(3) General limitation

17h

(2)

b Gross income from all sources 17b

0610

0620

0630

0640

0650

0660

0670

0680

0690

0700

0710

0720 @0725

0730

0740

0750

0760

0770

0780

0790

@0765

0800

0810 @0815

0830 0820 0840

0850

0860 @0865

0870 0880

0890

0900

0910

0920

0930

0940

0950

*0960

0735

*0925

@0935

*0965

*0625

*0635

*0705

*0715

*0945

@0745
SCHEDULE M Transactions Between Controlled Foreign Corporation

and Shareholders or Other Related Persons OMB No. 1545-0704

(Form 5471)

(Rev. January 2003)

Department of the Treasury

Internal Revenue Service  Attach to Form 5471. See Instructions for Form 5471.

Name of person filing Form 5471 Identifying number

Name of foreign corporation

Important: Complete a separate Schedule M for each controlled foreign corporation. Enter the totals for each type of transaction that

occurred during the annual accounting period between the foreign corporation and the persons listed in columns (b) through (f). All amounts

must be stated in U.S. dollars translated from functional currency at the average exchange rate for the foreign corporation’s tax year. See

page 10 of the instructions.

(c) Any domestic

corporation or

partnership controlled

by U.S. person filing

this return

(a) Transactions

of

foreign corporation

(b) U.S. person

filing this return

(f) 10% or more U.S.

shareholder of any

corporation

controlling the

foreign corporation

(e) 10% or more U.S.

shareholder of controlled

foreign corporation

(other than the U.S.

person filing this return)

(d) Any other foreign

corporation or

partnership controlled

by U.S. person filing

this return

1 Sales of stock in trade

(inventory)

2 Sales of property rights

(patents, trademarks, etc.)

Compensation received for technical, managerial, engineering,

construction, or like services

3

4 Commissions received

5 Rents, royalties, and license

fees received

6 Dividends received (exclude

deemed distributions under

subpart F and distributions of

previously taxed income)

7 Interest received

8 Premiums received for insurance or reinsurance

9

Purchases of stock in trade

(inventory)

Purchases of tangible property

other than stock in trade

11

12 Purchases of property rights

(patents, trademarks, etc.)

Compensation paid for technical, managerial, engineering,

construction, or like services

13

14 Commissions paid

15 Rents, royalties, and license

fees paid

16 Dividends paid

17 Interest paid

19

For Paperwork Reduction Act Notice, see the Instructions for Form 5471. Schedule M (Form 5471) (Rev. 1-2003)

10

18 Add lines 10 through 17

20

Add lines 1 through 8

Amounts loaned (enter the

maximum loan balance during

the year) — see instructions

Amounts borrowed (enter the

maximum loan balance during

the year) — see instructions

Cat. No. 49963O

Enter the relevant functional currency and the exchange rate used throughout this schedule 

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0230

0240

0250

0260

0270

0280

0290

0300

0310

0430

0440

0450

0460

0470

0480

0490

0500

0510

0630

0640

0650

0660

0670

0680

0690

0700

0710

0830

0840

0850

0860

0870

0880

0890

0900

0910

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0320

0330

0340

0350

0520

0530

0540

0550

0720

0730

0740

0750

0920

0930

0940

0950

0360

0370

0380

0390

0400

0560

0570

0580

0590

0600

0760

0770

0780

0790

0800

0960

0970

0980

0990

1000

0410

0420

0610

0620

0810

0820

1010

1020

0022 0024
SCHEDULE N Return of Officers, Directors, and 10% or More

Shareholders of a Foreign Personal Holding Company (Form 5471)

(Rev. January 2003) OMB No. 1545-0704

Department of the Treasury

Internal Revenue Service  Attach to Form 5471. See Instructions for Form 5471.

Name of person filing Form 5471 Identifying number

Name of foreign corporation

Enter the relevant functional currency and the exchange rate(s) used throughout this schedule 

Shareholder Information

Section A—Outstanding Securities Convertible Into Stock of the Corporation or Options Granted by the Corporation

Interest Face value

rate (%) Description of securities (attach a complete, detailed statement of conversion privileges) Beginning of year End of year

Section B—List of Holders of Convertible Securities or Options Granted by the Corporation

Securities held Class

of

securities

Name and address of each holder

of convertible securities or options

(designate nonresident aliens)

Explanation and date of 

any change in holdings of

securities during the year

Beginning of year End of year

Number Face value Face value Number

Income Information

Section A—Undistributed Foreign Personal Holding Company Income

1 Gross income as defined in section 555 (attach schedule) 1

2 Deductions allowable under section 161 (attach schedule) 2

3 Taxable income or (loss) (subtract line 2 from line 1) 3

4 Adjustments to taxable income or (loss) (see page 12 of instructions):

a Taxes (see instructions) 4a

b Charitable contributions 4b

c Special deductions disallowed 4c

d Net operating loss 4d

e Expenses and depreciation applicable to property of the taxpayer

4f f Taxes and contributions to pension trusts

g Total adjustments (combine lines 4a through 4f) 4g

5 5

6 6

Combine line 3 and line 4g

7 Subtract line 6 from line 5 7

8 Deduction allowed under section 563(c) for dividends paid after close of tax year (see

instructions). Attach designation required by Rev. Proc. 90-26, 1990-1 C.B. 512 8

9 Undistributed foreign personal holding company income (subtract line 8 from line 7) 9

Section B—Deduction for Dividends Paid During Tax Year (see instructions)

Date paid Amount 10 Taxable dividends paid during tax year:

a Cash

b Property other than cash or the corporation’s own securities

(indicate nature of property) 10b

c Obligations of the corporation (bonds, notes, scrip, etc.)

11 Consent dividends (attach schedule)

12 12

For Paperwork Reduction Act Notice, see the Instructions for Form 5471. Schedule N (Form 5471) (Rev. 1-2003)

10a

11

10c

4e

Part II

Part I

Deduction for dividends paid during tax year (add lines 10a through 11). Enter here and on line 6 above

Deduction for dividends paid during tax year. Enter the amount from Section B, line 12, below

Cat. No. 61925Q

Important: All amounts must be stated in U.S. dollars translated from functional currency. See page 10 of the instructions for the

relevant exchange rate.

0020

0030

+0040

+0080

+0120

+0160

@0045

@0085

@0125

@0165

0050

0090

0130

0170

0060

0100

0140

0180

0070

0110

0150

0190

0200

0210

0220 0230 0240

0310

0320

0330 0340 0350

0420

0430

0440 0450 0460

0250

0360

0470

0260

0370

0480

0270

0380

0490

0280

0390

0500

0290

0400

0510

0300

0410

0520

+0530 @0535

+0540 @0545

0550

0560

0570

0580

0590

0600

0610

0620

0630

0640

0650

+0660 @0665

0670

0680

0700

0720

0690

0710

0730

+0740 @0745

0750

0305

0415

0525

0035 *0036

0205

0315

0425

@0605

*0755

@0565
SCHEDULE O Organization or Reorganization of Foreign

Corporation, and Acquisitions and

Dispositions of its Stock

(Form 5471)

OMB No. 1545-0704 (Rev. January 2003)

Department of the Treasury

Internal Revenue Service  Attach to Form 5471. See Instructions for Form 5471.

Name of person filing Form 5471 Identifying number

Name of foreign corporation

Important: Complete a separate Schedule O for each foreign corporation for which information must be reported.

To Be Completed by U.S. Officers and Directors

(a) (c) (d) (e) (b) Date of additional

10% acquisition

Date of original

10% acquisition

Identifying number

of shareholder

Name of shareholder for whom

acquisition information is reported Address of shareholder

To Be Completed by U.S. Shareholders

Section A—General Shareholder Information

(c) (b)

Date (if any) shareholder

last filed information

return under section 6046

for the foreign corporation

(a) For shareholder’s latest U.S. income tax return filed, indicate:

Name, address, and identifying number of

shareholder(s) filing this schedule (1)

Type of return

(enter form number)

(3)

Internal Revenue Service Center

where filed

(2)

Date return filed

Note: If this return is required because one or more shareholders became U.S. persons, attach a list showing the

names of such persons and the date each became a U.S. person.

Section B—U.S. Persons Who Are Officers or Directors of the Foreign Corporation

(d)

Check appropriate

box(es)

(a) (b) (c)

Name of U.S. officer or director Address Social security number

Officer Director

Section C—Acquisition of Stock

(e)

(a) (b) (c) (d) Number of shares acquired

Method of

acquisition

Date of

acquisition

Class of stock

acquired

Name of shareholder(s) filing this schedule (1) (2) (3)

Directly Indirectly Constructively

For Paperwork Reduction Act Notice, see the Instructions for Form 5471. Cat. No. 61200O Schedule O (Form 5471) (Rev. 1-2003)

Part I

Part II

0020

0030

0110

0190

0270

0040

0050 0060 0070

0120

0130

0200

0210

0280

0290

0140

0220

0300

0150

0230

0310

0080

0160

0240

0320

0090

0170

0250

0330

0100

0180

0260

0340

0350

0360

0370

0440

0450

0460

0530

0540

0550

0380

0470

0560

0390

0480

0570

0400

0490

0580

0410

0500

0590

0420

0510

0600

0430

0520

0610

0630

0710

0790

*0620

0640

0650

0720

0800

0810

0660

0740

0820

0670

0830

0730 0750

0680

0760

0840

0690

0770

0850

0700

0780

0860

0870

0940

1010

0880

0950

1020

0890

0960

1030

0900

0970

1040

0910

0980

1050

0920

0990

1060

0930

1000

106

*0615

0395

0495

0575

0035

0115

0195

0275

0355

0445

0535

0635

0715

0795

*0345

*0865
Schedule O (Form 5471) (Rev. 1-2003) Page 2

(f) (g)

Amount paid or value given Name and address of person from whom shares were acquired

Section D—Disposition of Stock

(e)

Number of shares disposed of (d) (a) (b) (c) Method

of disposition Name of shareholder disposing of stock Class of stock Date of disposition (1) (2) (3)

Directly Indirectly Constructively

(f) (g)

Amount received Name and address of person to whom disposition of stock was made

Section E—Organization or Reorganization of Foreign Corporation

(a) (b) (c)

Name and address of transferor Identifying number (if any) Date of transfer

(d)

Assets transferred to foreign corporation

(e)

Description of assets transferred by, or notes or

(1) (2) (3) securities issued by, foreign corporation Adjusted basis (if transferor

was U.S. person) Description of assets Fair market value

(b) List the date of any reorganization of the foreign corporation that occurred during the last 4 years while any U.S. person held 10% or

more in value or vote (directly or indirectly) of the corporation’s stock 

(c) If the foreign corporation is a member of a group constituting a chain of ownership, attach a chart, for each unit of which a shareholder

owns 10% or more in value or voting power of the outstanding stock. The chart must indicate the corporation’s position in the chain of

ownership and the percentages of stock ownership (see page 13 of the instructions for an example).

(a) If the foreign corporation or a predecessor U.S. corporation filed (or joined with a consolidated group in filing) a U.S. income tax return

for any of the last 3 years, attach a statement indicating the year for which a return was filed (and, if applicable, the name of the corporation

filing the consolidated return), the taxable income or loss, and the U.S. income tax paid (after all credits).

Section F—Additional Information

Schedule O (Form 5471) (Rev. 1-2003)

1080

1140

1200

1090

1100

1150

1160

1210

1220

1110

1170

1230

1120

1180

1240

1130

1190

1250

1260

1330

1400

1270

1340

1410

1280

1350

1420

1290

1360

1430

1300

1370

1440

1310

1380

1450

1320

1390

1460

1470

1530

1590

1480

1490

1540

1550

1600

1610

1500

1560

1620

1510

1570

1630

1520

1580

1640

1650

1660

1720

1730

1790

1800

1670

1740

1810

1680

1750

1820

1690

1760

1830

1700

1770

1840

1710

1780

1850

1860

1900

1940

1870

1910

1950

1880

1920

1960

1890

1930

1970

*1980

1990

*2000

1095

1155

1215

1485

1545

1605

1655

1725

1795

1135

1195

1253 *1255

1525

1585

1643 *1645

*1975
Draft as of

9/08/2003

SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668

(Form 8865)

Department of the Treasury

Internal Revenue Service  Attach to Form 8865. See Instructions for Form 8865.

Name of transferor Filer’s identifying number

(b)

Number of

items

transferred

Type of

property

(a)

Date of

transfer

(d)

Cost or other

basis

(e)

Section 704(c)

allocation

method

(c)

Fair market

value on date

of transfer

Marketable

securities

Inventory

Tangible

property

used in trade

or business

Intangible

property

Other

property

For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Cat. No. 25909U Schedule O (Form 8865) 2003

Transfers Reportable Under Section 6038B

(f)

Gain

recognized on

transfer

(g)

Percentage interest

in partnership after

transfer

Name of foreign partnership

Supplemental Information Required To Be Reported (see instructions):

(c)

Date of

disposition

(a)

Type of

property

(b)

Date of

original

transfer

(e)

Gain

recognized by

partnership

(f)

Depreciation

recapture

recognized

by partnership

(d)

Manner of

disposition

Dispositions Reportable Under Section 6038B

(g)

Gain allocated

to partner

(h)

Depreciation

recapture allocated

to partner

(under section 6038B)

Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or

section 904(f)(5)(F)?  Yes No

Part III

Part I

Part II

Cash

2003

0020

0030 0040 0050

0060 0070 0080 0090 0100 0110 0120

0130 0140 0150 0160 0170 0180 0190

0200 0210 0220 0230 0240 0250 0260

0270 0280 0290 0300 0310 0320 0330

0340 0350 0360 0370 0380 0390 0400

0410 0420 0430 0440 0450 0460 0470

0480 0490 0500 0510 0520 0530 0540

0550 0560 0570 0580 0590 0600 0610

0620 0630 0640 0650 0660 0670 0680

0690 0700 0740 0720 0730 0740 0750

0760 0770 0780 0790 0800 0810 0820

0830 0840 0850 0860 0870 0890 0900

0910 0920 0930 0940 0950 0960 0970

0980 0990 1000 1010 1020 1030 1040

1050 1060 1070 1080 1090 1100 1110

1120 1130 1140 1150 1160 1170 1180

1190 1200 1210 1220 1230 1240 1250

1260 1270 1280 1290 1300 1310 1320

1330 1340 1350 1360 1370 1380 1390

1400 1410 1420 1430 1440 1450 1460

*1470

1480 1490 1500 1510 1520 1530 1540 1550

1560 1570 1580 1590 1600 1610 1620 1630

1640 1650 1660 1670 1680 1690 1700 1710

1720 1730 1740 1750 1760 1770 1780 1790

1800 1810

0055

0125

0195

0265

0335

0405

0475

0545

0615

0685

0755

0825

0905

0975

1045

1115

1185

1255

1325

1395

1465

*1485

*1565

*1645

*1725

*1495

*1575

*1655

*1735

*1555

*1635

*1715

*1795

*1813

*1815

*0337

*0617

*0907

*1187

*1467

*1797
Draft as of

9/03/2003

SCHEDULE P Acquisitions, Dispositions, and Changes of Interests

(Form 8865) in a Foreign Partnership

OMB No. 1545-1668

Department of the Treasury

Internal Revenue Service  Attach To Form 8865. See Instructions for Form 8865.

Name of person filing Form 8865 Filer’s identifying number

Acquisitions

For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Cat. No. 25943Q Schedule P (Form 8865) 2003

Part I

Part II

(under section 6046A)

(e)

% of interest

before acquisition

(b)

Date of acquisition

(a)

Name, address, and identifying number of

person from whom your interest was acquired

Dispositions

Part III Change in Proportional Interest

Part IV

(c)

FMV of

interest acquired

(d)

Basis in

interest acquired

(f)

% of interest

after acquisition

(a)

Description of change

Name of foreign partnership

Supplemental Information Required To Be Reported (see instructions)

(e)

% of interest

before disposition

(b)

Date of disposition

(c)

FMV of

interest disposed

(d)

Basis in

interest disposed

(f)

% of interest

after disposition

(a)

Name, address, and identifying number of

person who acquired your interest

(e)

% of interest

before change

(b)

Date of change

(c)

FMV of

interest

(d)

Basis in

interest

(f)

% of interest

after change

2003

0020

0030

0040 0050 0060 0070 0080 0090 0100 0110 0120 0130

0140

0150 0160 0170 0180 0190 0200 0210 0220 0230 0240

0250

0260 0270 0280 0290 0300 0310 0320 0330 0340 0350

0360

0370 0380 0390 0400 0410 0420 0430 0440 0450 0460

0470

0480 0490 0500 0510 0520 0530 0540 0550 0560 0570

0580

0590 0600 0610 0620 0630 0640 0650 0660 0670 0680

0690 0700 0710 0720 0730 0740

0750 0760 0770 0780 0790 0800

0810 0820 0830 0840 0850 0860

*0870

0125 0135

0235 0245

0345 0355

0455 0465

0565 0575

0675 0685

0735 0745

0795 0805

0855 0865

*0357

*0687

*0867
Reduction of Tax Attributes Due to Discharge of

Indebtedness (and Section 1082 Basis Adjustment)

Form 982 OMB No. 1545-0046

(Rev. September 2000)

Department of the Treasury

Internal Revenue Service  Attach this form to your income tax return.

Name shown on return Identifying number

General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case

b Discharge of indebtedness to the extent insolvent (not in a title 11 case)

c Discharge of qualified farm indebtedness

2 Total amount of discharged indebtedness excluded from gross income 2

Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to

customers in the ordinary course of a trade or business, as if it were depreciable property? Yes No

Reduction of Tax Attributes (You must attach a description of any transactions resulting in the reduction in basis under section

1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, required partnership consent statements.)

Enter amount excluded from gross income:

That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property

5

5

Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge

6

6

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge 7

8

Applied to reduce any net capital loss for the tax year of the discharge including any capital loss

carryovers to the tax year of the discharge

8

9

9

10

11a

b 11b

c Other property used or held for use in a trade or business, or for the production of income 11c

Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge

11

12

Consent of Corporation to Adjustment of Basis of its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning , and ending .

Under that section the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the

laws of . (State of incorporation)

Note: You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

Form 982 (Rev. 9-2000)

For a discharge of qualified farm indebtedness, applied to reduce the basis of:

Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line

5. DO NOT use in the case of discharge of qualified farm indebtedness

Land used or held for use in a trade or business of farming

Part I

Part II

Part III

3

Cat. No. 17066E

Attachment

Sequence No. 94

Discharge of qualified real property business indebtedness

For a discharge of qualified real property business indebtedness, applied to reduce the basis of

depreciable real property

Depreciable property used or held for use in a trade or business, or for the production of income, if

not reduced on line 5

4

a

4

d

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Purpose of form. Generally, the amount by

which you benefit from the discharge of

indebtedness is included in your gross

income. However, under certain

circumstances described in section 108, you

may exclude the amount of discharged

indebtedness from your gross income. Unless

you check the box on line 1d or make the

election on line 5, the amount excluded from

gross income reduces certain tax attributes

either dollar for dollar or 331⁄3 cents per dollar

(see below).

Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after

the tax year of the discharge

Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge

10

13

12

13

Use Part III to exclude from gross income

under section 1081(b) any amounts of income

attributable to the transfer of property

described in that section.

● Any net capital loss for the tax year of the

discharge (and any capital loss carryover to

that tax year) (dollar for dollar);

● Basis of property (dollar for dollar);

● Any passive activity loss (dollar for dollar)

and credit (331⁄3 cents per dollar) carryovers

from the tax year of the discharge; and

● Any foreign tax credit carryover to or from

the tax year of the discharge (331⁄3 cents per

dollar).

● Any net operating loss (NOL) for the tax

year of the discharge (and any NOL carryover

to that year) (dollar for dollar);

● Any general business credit carryover to or

from the tax year of the discharge (331⁄3 cents

per dollar);

● Any minimum tax credit as of the beginning

of the tax year immediately after the tax year

of the discharge (331⁄3 cents per dollar);

Use Part II to report your reduction of tax

attributes. The reduction must be made in the

following order:

Use Part I of Form 982 to indicate why any

amount received from the discharge of

For Paperwork Reduction Act Notice, see back of form.

indebtedness should be excluded from gross

income.

Definitions. A “title 11 case” is a case under

title 11 of the United States Code (relating to

bankruptcy), but only if you are under the

jurisdiction of the court in the case and the

discharge of indebtedness is granted by the

court or is under a plan approved by the

court.

0020

0030

0040

0050

0060

0070 0080

@0085

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220 0230

0240

@0250
Draft as of

8/06/2003

OMB No. 1545-0155 Investment Credit

Form 3468

Department of the Treasury  Attach to your tax return.

Internal Revenue Service

Attachment

Sequence No. 52

Name(s) shown on return Identifying number

Current Year Credit

1b

1

c

Energy credit. Enter the basis of energy property placed in

service during the tax year (see instructions)

2

2

4 4

5

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

For Paperwork Reduction Act Notice, see page 4. Form 3468 (2003)

Part I

Part II

Rehabilitation credit (see instructions for requirements that must be met):

b Pre-1936 buildings × 10% (.10)

Certified historic structures × 20% (.20)

3

× 10% (.10)

Reforestation credit. Enter the amortizable basis of qualified

timber property acquired during the tax year (see instructions) × 10% (.10)

Credit from cooperatives. Enter the unused investment credit from cooperatives

5 Current year credit. Add lines 1b through 4

1c

3

Cat. No. 12276E

Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when

capitalized). See instructions. Note: This election applies to the current tax year and to all later

tax years. You may not revoke this election without IRS consent 

a

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) 1e

6

f

Foreign tax credit 9a

Credit for child and dependent care expenses (Form 2441, line 11) 9b

9a

9d

Child tax credit (Form 1040, line 49)

c

Possessions tax credit (Form 5735, line 17 or 27)

9f

g 9g

d

Credit for fuel from a nonconventional source

i

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 9a through 9l 9m

Net income tax. Subtract line 9m from line 8. If zero, skip lines 11 through 14 and enter -0- on line 15 10

7 Alternative minimum tax (see instructions) 7

10

Tentative minimum tax (see instructions)

11

13

12 Enter 25% (.25) of the excess, if any, of line 11 over $25,000 (see instructions)

Subtract line 14 from line 10. If zero or less, enter -0-

14 14

Credit allowed for the current year. Enter the smaller of line 5 or line 15 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 15 is smaller than line 5, see instructions. 16

Education credits (Form 8863, line 18)

b

9c

6 Regular tax before credits (see instructions)

8 Add lines 6 and 7 8

11

Enter the greater of line 12 or line 13

12

13

e

District of Columbia first-time homebuyer credit (Form 8859, line 11)

9h

9i

Credit for qualified retirement savings contributions (Form 8880, line 14)

j

k

l

Mortgage interest credit (Form 8396, line 11)

Adoption credit (Form 8839, line 18)

9j

9k

Net regular tax. Subtract line 9m from line 6. If zero or less, enter -0-

15 15

16

(99)

Enter the assigned NPS project number or the pass-through entity’s

employer identification number (see instructions)

Enter the date that the NPS approved the Request for Certification of

Completed Work (see instructions)

Enter the date on which the 24- or

60-month measuring period begins

Enter the adjusted basis of the building as of the beginning date above

(or the first day of your holding period, if later)

Enter the amount of the qualified rehabilitation expenditures incurred,

or treated as incurred, during the period on line 1d(1) above

$

$

(1)

(2)

(1)

(2)

(3)

d

/ /

/ /

$

$

and ends

$

$

/ /

9e

h

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

9l

m

2003

0020 @0025

0070

0030 0040

0050 0060

0080

0071

0074

0076

0075

0077

0140 0150 0160 *0165

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0340

0350

0360

0370

0380

0045

0090 0100

0110 0120

0130

0235

0010

0355
Form 4255 Recapture of Investment Credit OMB No. 1545-0166

(Rev. August 2000) Attachment

Sequence No. 65 Department of the Treasury

Internal Revenue Service  Attach to your income tax return.

Name(s) as shown on return Identifying number

Type of property—State whether rehabilitation, energy, reforestation, or transition property. (See the Instructions for Form 34 68 for the year the

investment credit property was placed in service for definitions.) If rehabilitation property, also show type of building. If energy property, show type. Properties

A

B

C

D

Computation Steps: Properties

(see Specific Instructions) A B C D

1 Original rate of credit

Date property was placed in service

2 Cost or other basis

3

4

5

6

Original Investment Credit

Original credit. Multiply line 2 by the

percentage on line 1

7

Date property ceased to be qualified

investment credit property

8

Number of full years between the date on line

4 and the date on line 5

9

Recapture percentage (see instructions)

10

Tentative recapture tax. Multiply line 3 by the

percentage on line 7

11

Add all the amounts on line 8

12

13

Enter the recapture tax from property for which there was an increase in nonqualified nonrecourse

financing (attach separate computation)

Add lines 9 and 10

Portion of original credit (line 3) not used to offset tax in any year, plus any carryback and carryforward

of credits you now can apply to the original credit year because you have freed up tax liability in

the amount of the tax recaptured. Do not enter more than line 11—see instructions

Recapture Tax

Total increase in tax. Subtract line 12 from line 11. Enter here and on the appropriate line of your

tax return. See section 29(b)(4) if you claim the nonconventional source fuel credit. Electing large

partnerships, see instructions

Purpose of Form

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Cat. No. 41488C Form 4255 (Rev. 8-2000)

Use Form 4255 to figure the increase in

tax for the recapture of investment credit

claimed.

// // // //

// // // //

Who Must Refigure the

Investment Credit

Generally, you must refigure the

investment credit and may have to

recapture all or part of it if any of the

following apply.

● You disposed of investment credit

property before the end of 5 full years after

the property was placed in service

(recapture period).

● You changed the use of the property

before the end of the recapture period so

that it no longer qualifies as investment

credit property.

● The business use of the property

decreased before the end of the recapture

period so that it no longer qualifies (in

whole or in part) as investment credit

property.

● Any building to which section 47(d)

applies will no longer be a qualified

rehabilitated building when placed in

service.

● Any property to which section 48(a)(5)

applies will no longer qualify as investment

credit property when placed in service.

● Before the end of the recapture period,

your proportionate interest was reduced by

more than one-third in a partnership, S

corporation, estate, or trust that allocated

● You returned leased property (on which

you claimed a credit) to the lessor before

the end of the recapture period.

● A net increase in the amount of

nonqualified nonrecourse financing

occurred for any property to which section

49(a)(1) applied. For more details, see the

instructions for line 10.

Exceptions to recapture. Recapture of

the investment credit does not apply to the

following.

● A transfer because of the death of the

taxpayer.

● A transfer between spouses or incident

to divorce under section 1041. However, a

later disposition by the transferee is

subject to recapture to the same extent as

if the transferor had disposed of the

property at the later date.

the cost or other basis of property to you

for which you claimed a credit.

1

2

3

4

5

6

7

8

9

10

11

12

13

0010

0250

0370

+0020

+0023

+0080

+0084

+0090

0204

0210

0324

0330

0444

0450

+0100

0140

0143

0200

0220

0260

0263

0320

0340

0380

0383

0440

0460

+0110

+0120

0230

0240

0350

0360

0470

0480

0483 0486 0490

*0495 0500

0510

0520

0530

0130

*0375
OMB No. 1545-0172 Depreciation and Amortization

Form 4562 (Including Information on Listed Property)

Department of the Treasury

Internal Revenue Service

Attachment

 See separate instructions. Sequence No. 67

Name(s) shown on return Business or activity to which this form relates Identifying number

Election To Expense Certain Property Under Section 179

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount. See page 2 of the instructions for a higher limit for certain businesses 1 $100,000

2 Total cost of section 179 property placed in service (see page 2 of the instructions) 2

3 Threshold cost of section 179 property before reduction in limitation 3 $400,000

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- 4

Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married

filing separately, see page 2 of the instructions

5

5

(a) Description of property (b) Cost (business use only) (c) Elected cost

6

7 Listed property. Enter the amount from line 29 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 9

10 Carryover of disallowed deduction from line 13 of your 2002 Form 4562 10

11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11

12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 12

13 Carryover of disallowed deduction to 2004. Add lines 9 and 10, less line 12  13

Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

MACRS Depreciation (Do not include listed property.) (See page 4 of the instructions.)

(b) Month and

year placed in

service

(c) Basis for depreciation

(business/investment use

only—see instructions)

(d) Recovery

period (a) (e) Convention (f) Method (g) Depreciation deduction

Section B—Assets Placed in Service During 2003 Tax Year Using the General Depreciation System

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

Residential rental 27.5 yrs. MM S/L

property

h

27.5 yrs. MM S/L

Nonresidential real MM S/L

property

i

MM S/L

Section C—Assets Placed in Service During 2003 Tax Year Using the Alternative Depreciation System

20a Class life S/L

b 12-year 12 yrs. S/L

c 40-year 40 yrs. MM S/L

Special Depreciation Allowance and Other Depreciation (Do not include listed property.)

17 MACRS deductions for assets placed in service in tax years beginning before 2003 17

15 Property subject to section 168(f)(1) election (see page 4 of the instructions) 15

16 Other depreciation (including ACRS) (see page 4 of the instructions) 16

Summary (see page 6 of the instructions)

21 Listed property. Enter amount from line 28 21

Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.

Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instr.

22

22

23 For assets shown above and placed in service during the current year,

enter the portion of the basis attributable to section 263A costs 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2003)

Part IV

Part I

Part II

Part III

 Attach to your tax return.

39 yrs.

Section A

18 If you are electing under section 168(i)(4) to group any assets placed in service during the tax

year into one or more general asset accounts, check here 

Classification of property

g 25-year property 25 yrs. S/L

Special depreciation allowance for qualified property (other than listed property) placed in

service during the tax year (see page 3 of the instructions)

14

14

2003

0020

0030

0040

0050

0060

0100 0110

0070 0080

0090

0120

0130

0140

0150

0160

0170

0180

0490

0520

0550

0190

0240

0290

0340

0390

0440

0482

0500

0560

0590

0200

0250

0300

0350

0400

0450

0595

0210

0260

0310

0360

0410

0460

0220

0270

0320

0370

0420

0470

0186

0230

0280

0330

0380

0430

0480

0486

0540

0570

0600

0640

0670

0700

0630

0660

0610 0620

0650

0680 0690

0760

0770

0780

0530

0484

0510

0580

*0115

*0705

0181

0183 @0184

0187

*0182

0188

*0790

0010
Form 4562 (2003) Page 2

Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and

property used for entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only

24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See page 7 of the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed? Yes No 24b If “Yes,” is the evidence written? Yes No

(i)

Elected

section 179

cost

(h)

Depreciation

deduction

(g)

Method/

Convention

(f)

Recovery

period

(e)

Basis for depreciation

(business/investment

use only)

(d)

Cost or other

basis

(c)

Business/

investment

use percentage

(b)

Date placed in

service

(a)

Type of property (list

vehicles first)

26 Property used more than 50% in a qualified business use (see page 6 of the instructions):

%

%

%

27 Property used 50% or less in a qualified business use (see page 6 of the instructions):

% S/L –

% S/L –

% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28

29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 29

Section B—Information on Use of Vehicles

(f)

Vehicle 6

(e)

Vehicle 5

(d)

Vehicle 4

(c)

Vehicle 3

(b)

Vehicle 2

(a)

Vehicle 1 Total business/investment miles driven during

the year (do not include commuting miles—

see page 2 of the instructions)

30

31 Total commuting miles driven during the year

Total other personal (noncommuting)

miles driven

32

Total miles driven during the year.

Add lines 30 through 32

33

Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No

use during off-duty hours?

34

Was the vehicle used primarily by a

more than 5% owner or related person?

35

Is another vehicle available for

personal use?

36

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Yes No Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting,

by your employees?

37

Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?

See page 8 of the instructions for vehicles used by corporate officers, directors, or 1% or more owners

38

39 Do you treat all use of vehicles by employees as personal use?

Do you provide more than five vehicles to your employees, obtain information from your employees about

the use of the vehicles, and retain the information received?

40

41 Do you meet the requirements concerning qualified automobile demonstration use? (See page 9 of the instructions.)

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.

Amortization

(e)

Amortization

period or

percentage

(b)

Date amortization

begins

(c)

Amortizable

amount

(d)

Code

section

(f)

Amortization for

this year

(a)

Description of costs

42 Amortization of costs that begins during your 2003 tax year (see page 9 of the instructions):

43 Amortization of costs that began before your 2003 tax year 43

44 Total. Add amounts in column (f). See page 9 of the instructions for where to report 44

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person.

If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

Part VI

Part V

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who

are not more than 5% owners or related persons (see page 8 of the instructions).

Form 4562 (2003)

Special depreciation allowance for qualified listed property placed in service during the tax

year and used more than 50% in a qualified business use (see page 6 of the instructions)

25

25

0825

0840

0930

1020

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0940

1030

0860

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1270

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1940

1950

1960

*1325

*1735

1765

*1965

*1105

0810 0815 0820

1395

1405

1415

1465

1475

1485

1535

1545

1555

1605

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1625

1675

1685

1695

1745

1755

*1768

1775

1785

1795

1805

1815

0830
Draft as of

7/16/2003

OMB No. 1545-0177 Casualties and Thefts

Form 4684  See separate instructions.

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment

 Use a separate Form 4684 for each casualty or theft. Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each). Use a separate line for each property lost or damaged from the

same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A D B C

Cost or other basis of each property 2 2

Insurance or other reimbursement (whether or not

you filed a claim) (see instructions)

3

3

Note: If line 2 is more than line 3, skip line 4.

Gain from casualty or theft. If line 3 is more than

line 2, enter the difference here and skip lines 5

through 9 for that column. See instructions if line 3

includes insurance or other reimbursement you did

not claim, or you received payment for your loss in

a later tax year

4

4

5 5 Fair market value before casualty or theft

6 Fair market value after casualty or theft 6

7 Subtract line 6 from line 5 7

8 Enter the smaller of line 2 or line 7 8

9

Subtract line 3 from line 8. If zero or less,

enter -0-

9

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D 10

11 Enter the smaller of line 10 or $100 11

12 Subtract line 11 from line 10 12

Caution: Use only one Form 4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms 4684 13

14 Add the amounts on line 4 of all Forms 4684 14

15

15

16 If line 14 is less than line 13, enter the difference 16

17 Enter 10% of your adjusted gross income from Form 1040, line 35. Estates and trusts, see instructions 17

Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 19.

Estates and trusts, enter the result on the “Other deductions” line of your tax return

18

18

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 4684 (2003)

● If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

complete the rest of this section (see instructions).

● If line 14 is less than line 13, enter -0- here and go to line 16.

● If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section.

Cat. No. 12997O



2003

*0020

0030

0120

0210

0300

0040

0050

0060***

0070

0080

0090

0100

0110

0130

0140

0150***

0160

0170

0180

0190

0200

0220

0230

0240***

0250

0280

0260

0270

0290

0310

0320

0330***

0340

0350

0360

0370

0380

0390

0400

0410

0420

0430

0440

0460

0470

0450

0010
Draft as of

7/16/2003

Form 4684 (2003) Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each). Use a separate line for each property lost or damaged from

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

20 Cost or adjusted basis of each property 20

Insurance or other reimbursement (whether or not

you filed a claim). See the instructions for line 3

21

21

Note: If line 20 is more than line 21, skip line 22.

Gain from casualty or theft. If line 21 is more than line

20, enter the difference here and on line 29 or line 34,

column (c), except as provided in the instructions for

line 33. Also, skip lines 23 through 27 for that column.

See the instructions for line 4 if line 21 includes

insurance or other reimbursement you did not claim, or

you received payment for your loss in a later tax year

22

22

Fair market value before casualty or theft 23 23

24 Fair market value after casualty or theft 24

25 Subtract line 24 from line 23 25

26 Enter the smaller of line 20 or line 25 26

Note: If the property was totally destroyed by

casualty or lost from theft, enter on line 26

the amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts (c) Gains from

casualties or thefts

includible in income

(i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(a) Identify casualty or theft

Casualty or Theft of Property Held One Year or Less

29

30 Totals. Add the amounts on line 29 30

31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797

is not otherwise required, see instructions 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property

on Schedule A (Form 1040), line 27, and enter the amount from property used as an employee on Schedule A

(Form 1040), line 22. Estates and trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 33

34

35 35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii)

36 Total gains. Add lines 33 and 34, column (c) 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) 37

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 7.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 6.

38 If the loss on line 37 is more than the gain on line 36:

a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing

large partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797,

line 14. If Form 4797 is not otherwise required, see instructions 38a

b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on

Schedule A (Form 1040), line 27, and enter the amount from property used as an employee on Schedule A (Form 1040),

line 22. Estates and trusts, enter on the “Other deductions” line of your tax return. Partnerships (except electing large

partnerships) and S corporations, see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 38b

If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3, column (g)

and the net post-May 5 gain or loss, if applicable, in column (h)

39

39

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )( )

Part I

Part II

Form 4684 (2003)

Attachment Sequence No. 26

0520

0610

0700

0790

*0510

0530

0540

0550***

0560

0570

0580

0590

0600

0620

0630

0640***

0650

0660

0670

0680

0690

0710

0720

0730***

0740

0750

0760

0770

0780

0800

0810

0820***

0830

0840

0850

0860

0870

0880

0890

0930

0900***

0940***

0970***

0910***

0950***

0980***

0920

0960

0990

1010

1030

1040

1000

1020

1050

1090

1060***

1100***

1130***

1070***

1110***

1140***

1080

1120

1150

1160

1180

1200

1210

1170

1190
Sales of Business Property

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2)) Department of the Treasury 

Internal Revenue Service

Attachment

 Attach to your tax return.  See separate instructions. Sequence No. 27

Name(s) shown on return Identifying number

Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other

Than Casualty or Theft—Most Property Held More Than 1 Year (See instructions.)

Enter the gross proceeds from sales or exchanges reported to you for 2003 on Form(s) 1099-B or 1099-S (or substitute

statement) that you are including on line 2, 10, or 20 (see instructions)

1

1

(f) Cost or other

basis, plus

improvements and

expense of sale

(e) Depreciation

allowed or

allowable since

acquisition

(g) Gain or (loss)

for entire year.

Subtract (f) from the

sum of (d) and (e)

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.)

(a) Description

of property

(d) Gross

sales price

2

3 Gain, if any, from Form 4684, line 39

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37

Gain, if any, from line 32, from other than casualty or theft

5

Combine lines 2 through 6 in columns (g) and (h). Enter the gain or (loss) here and on the

appropriate line as follows:

6

7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss)

following the instructions for Form 1065, Schedule K, line 6, or Form 1120S, Schedule K, line 5. Skip

lines 8, 9, 11, and 12 below.

All others. If line 7, column (g), is zero or a loss, enter that amount on line 11 below and skip

lines 8, 9, and 12. If line 7, column (g), is a gain and you did not have any prior year section 1231

losses, or they were recaptured in an earlier year, enter the gain or (loss) in each column as a

long-term capital gain or (loss) on Schedule D and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions)

9 Subtract line 8 from line 7. If line 9, column (g), is zero or less, enter -0- in column (g). If line 9,

column (g), is zero, enter the gain from line 7, column (g), on line 12 below. If line 9, column (g), is

more than zero, enter the amount from line 8, column (g), on line 12 below and include the gain or

(loss) in each column of line 9 as a long-term capital gain or (loss) on Schedule D (see instructions)

Ordinary Gains and Losses

Ordinary gains and losses not included on lines 11 through 17 (include property held 1 year or less):

Loss, if any, from line 7, column (g)

10

Gain, if any, from line 7, column (g), or amount from line 8, column (g), if applicable

11

Gain, if any, from line 31

12

Net gain or (loss) from Form 4684, lines 31 and 38a

13

Ordinary gain from installment sales from Form 6252, line 25 or 36

14

Recapture of section 179 expense deduction for partners and S corporation shareholders for

property dispositions from 2002-2003 fiscal year partnerships and S corporations (see instructions)

15

Combine lines 10 through 17. Enter the gain or (loss) here and on the appropriate line as follows:

16

17

a For all except individual returns. Enter the gain or (loss) from line 18 on the return being filed.

b For individual returns:

If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part

of the loss here. Enter the part of the loss from income-producing property on Schedule A

(Form 1040), line 27, and the part of the loss from property used as an employee on Schedule

A (Form 1040), line 22. Identify as from “Form 4797, line 18b(1).” See instructions

(1)

(2) Redetermine the gain or (loss) on line 18 excluding the loss, if any, on line 18b(1). Enter here

and on Form 1040, line 14

For Paperwork Reduction Act Notice, see page 7 of the instructions. Cat. No. 13086I Form 4797 (2003)

Part I

Part II

OMB No. 1545-0184

Section 1231 gain or (loss) from like-kind exchanges from Form 8824

Ordinary gain or (loss) from like-kind exchanges from Form 8824

18

3

4

5

6

7

8

11

12

13

14

15

16

17

18

18b(1)

18b(2)

(99)

9

( )

Form 4797 2003

(h) Post-May 5,

2003, gain or

(loss)* (see below)

*Corporations (other than S corporations) should not complete column (h). Partnerships and S corporations must complete column (h). All others must complete

column (h) only if line 7, column (g), is a gain and the amount, if any, on line 8, column (g), does not equal or exceed the gain on line 7, column (g). Include in

column (h) all gains and losses from column (g) from sales, exchanges, or conversions (including installment payments received) after May 5, 2003. However,

do not include gain attributable to unrecaptured section 1250 gain.

0020

0040

0120

0200

0050

0130

0210

0060

0140

0220

0070

0150

0230

0080

0160

0240

0090

0170

0250

0100

0180

0260

0600

0610

0615

0650 0655

0620

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0690

0770

0850

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1250

1260

1270

1280

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1305

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*0345

*0995

1275

0010

0105

0190

0270

0605

0613

0618

0665

0680

0630

0280 0290 0300 0310 0320 0330 0340 0343
Form 4797 (2003) Page 2

Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.) (a) Description of section 1245, 1250, 1252, 1254, or 1255 property:

A

B

C

D

These columns relate to the properties on lines 19A through 19D.  Property A Property B Property C Property D

Gross sales price (Note: See line 1 before completing.)

Cost or other basis plus expense of sale

19

Depreciation (or depletion) allowed or allowable

20

Adjusted basis. Subtract line 22 from line 21

21

Total gain. Subtract line 23 from line 20

22

If section 1245 property:

23

a Depreciation allowed or allowable from line 22

b Enter the smaller of line 24 or 25a

If section 1250 property: If straight line depreciation was used, enter

-0- on line 26g, except for a corporation subject to section 291.

24

a Additional depreciation after 1975 (see instructions)

Applicable percentage multiplied by the smaller of line 24

or line 26a (see instructions)

b

Subtract line 26a from line 24. If residential rental property

or line 24 is not more than line 26a, skip lines 26d and 26e

c

d Additional depreciation after 1969 and before 1976

e Enter the smaller of line 26c or 26d

f Section 291 amount (corporations only)

g Add lines 26b, 26e, and 26f

25

If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses

b Line 27a multiplied by applicable percentage (see instructions)

c Enter the smaller of line 24 or 27b

If section 1254 property:

26

Intangible drilling and development costs, expenditures for

development of mines and other natural deposits, and

mining exploration costs (see instructions)

a

b Enter the smaller of line 24 or 28a

If section 1255 property:

27

Applicable percentage of payments excluded from income

under section 126 (see instructions)

a

b Enter the smaller of line 24 or 29a (see instructions)

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

Total gains for all properties. Add property columns A through D, line 24

28

Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13

29

Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion

from other than casualty or theft on Form 4797, line 6, column (g), and if applicable, column (h)

30

31

32

33

Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less

(See instructions.)

(b) Section 

280F(b)(2)

(a) Section

179

Section 179 expense deduction or depreciation allowable in prior years

34 Recomputed depreciation. See instructions

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report

Part IV

Part III

20

21

22

23

24

25a

26a

27a

28a

29a

26b

26c

26d

26e

26f

26g

27b

27c

28b

29b

25b

30

31

32

33

34

35

Form 4797 (2003)

1400

1640

1880

2120

1410

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1890

2130

1420

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1900

2140

1430

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1450

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1930

1940

1950

1960

1970

2150

2160

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2190

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1550/NO ENTRY

1560

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1790/NO ENTRY

1800

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1980

1990

2000

2010

2020

2030/NO ENTRY

2040

2050

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2080

2090

2100

2110

2220

2230

2240

2250

2260

2270/NO ENTRY

2280

2300

2290

2310

2320

2330

2340

2350

2360

2370

2380

2420

2440

2460

2430

2450

2470

*2195

*2475
OMB No. 1545-0704 Information Return of U.S. Persons With

Respect To Certain Foreign Corporations Form 5471

(Rev. January 2003)

File In Duplicate

Information furnished for the foreign corporation’s annual accounting period (tax year required by

section 898) (see instructions) beginning , 20 , and ending , 20 Department of the Treasury

Internal Revenue Service

Name of person filing this return A Identifying number

Category of filer (See page 1 of the instructions. Check applicable

box(es)):

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) B

12345

City or town, state, and ZIP code Enter the total percentage of the foreign corporation’s voting stock

you owned at the end of its annual accounting period %

C

Filer’s tax year beginning , 20 , and ending , 20

Important: Fill in all applicable lines and schedules. All information must be in English. All amounts must be stated

in U.S. dollars unless otherwise indicated.

1a Name and address of foreign corporation b Employer identification number, if any

c Country under whose laws incorporated

Principal business activity g Principal business activity

code number

Date of incorporation e Principal place of business f

a

2 Provide the following information for the foreign corporation’s accounting period stated above.

b If a U.S. income tax return was filed, enter:

(ii) U.S. income tax paid

(after all credits)

Name, address, and identifying number of branch office or agent (if any) in

the United States

(i) Taxable income or (loss)

Name and address (including corporate department, if applicable) of

person (or persons) with custody of the books and records of the foreign

corporation, and the location of such books and records, if different

Name and address of foreign corporation’s statutory or resident agent in d

country of incorporation

c

Stock of the Foreign Corporation

Part I—All Classes of Stock

(b) Number of shares issued and outstanding

(ii) End of annual

accounting period

(i) Beginning of annual

accounting period

(a) Description of each class of stock

Part II—Additional Information for Preferred Stock

(To be completed only by Category 1 filers for foreign personal holding companies.)

(d) Indicate whether the

stock is cumulative or

noncumulative

(a) Description of each class of Preferred stock

(Note: This description should match the corresponding

description entered in Part I, column (a).)

(c) Rate of dividend (b) Par value in

functional currency

For Paperwork Reduction Act Notice, see page 13 of the instructions. Form 5471 (Rev. 1-2003)

 See separate instructions.

(4) Check applicable box(es) (1) Name (2) Address (3) Identifying number

Shareholder Officer Director

D Person(s) on whose behalf this information return is filed:

Schedule A

Cat. No. 49958V

d

(see When and Where

To File on page 1 of

the instructions)

h Functional currency

0050

0060 0070 0080

0010 0020

0110 0120 0130 0135 0140 0150

0160

0090 0100

0170

0230

0290

0350

0180

0240

0300

0360

0182

0242

0302

0362

0184

0244

0304

0364

0186

0246

0306

0366

0200

0250

0190

0310

0370

0260

0320

0380

0210

0270

0330

0400

0220

0280

0340

0390

0420

0430 0440 0450 0460

0470

0480

0490 0500 0510 0520

0530

0540 0560 0570

0580

0550

0590 0600

0610

0620

0630 0640 0650

0660

0670

0680 0690 0700 0710

0720

0750

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0860

0900

0940

0870

0910

0950

*0405

*0407

@0136

0025 0030 0035

Section 898c(1)(B)

"X" or BLANK

*0225

*0285

*0345

0523 0525

"X" or BLANK

@0107

0465

0655 0705

*0835

*0955
Form 5471 (Rev. 1-2003) Page 2

U.S. Shareholders of Foreign Corporation (See page 4 of the instructions.)

(c) Number of

shares held at

beginning of

annual

accounting period

(d) Number of

shares held at

end of annual

accounting

period

(b) Description of each class of stock held by

shareholder (Note: This description should match the

corresponding description entered in Schedule A,

Part I, column (a).)

(a) Name, address, and identifying number of shareholder

Important: Report all information in functional currency in accordance with U.S. GAAP. Also, report each amount in

U.S. dollars translated from functional currency (using GAAP translation rules). However, if the functional

currency is the U.S. dollar, complete only the U.S. Dollars column. See instructions for special rules for

DASTM corporations.

Income Statement (See page 5 of the instructions.)

1a Gross receipts or sales 1a

2 Cost of goods sold 2

3 Gross profit (subtract line 2 from line 1c) 3

4 Dividends 4

Income

5 Interest 5

6 Gross rents, royalties, and license fees 6

7 Net gain or (loss) on sale of capital assets 7

8 Other income (attach schedule) 8

9 Total income (add lines 3 through 8) 9

10 Compensation not deducted elsewhere 10

11 Rents, royalties, and license fees 11

12 Interest 12

13 Depreciation not deducted elsewhere 13

14 Depletion 14

15 Taxes (exclude provision for income, war profits, and excess profits taxes) 15

Deductions

16

Other deductions (attach schedule—exclude provision for income, war profits,

and excess profits taxes)

16

17 Total deductions (add lines 10 through 16) 17

18 Net income or (loss) before extraordinary items, prior period adjustments, and

the provision for income, war profits, and excess profits taxes (subtract line

17 from line 9) 18

19 Extraordinary items and prior period adjustments (see instructions) 19

20 Provision for income, war profits, and excess profits taxes (see instructions) 20

Net Income

21 Current year net income or (loss) per books (combine lines 18 through 20) 21

(e) Pro rata share

of subpart F

income (enter as

a percentage)

Schedule B

Schedule C

Functional Currency U.S. Dollars

Returns and allowances

Subtract line 1b from line 1a

b

c

1b

1c

Form 5471 (Rev. 1-2003)

0980

0990

1030

1000 1010 1020

1040

1070

1100

1130

1050

1080

1110

1140

1060

1090

1120

1150

1065

1170

1180

1220

1190 1200 1210

1360

1370

1410

1380 1390 1400

1550

1600

1570 1580 1590

1740

1750

1790

1760 1770 1780

1230

1260

1290

1320

1420

1450

1480

1510

1610

1640

1670

1700

1800

1830

1860

1890

1240

1270

1300

1330

1430

1460

1490

1520

1620

1650

1680

1710

1810

1840

1870

1900

1250

1280

1310

1340

1440

1470

1500

1530

1630

1660

1690

1720

1820

1850

1880

1910

1255

1445

1635

1825

1560

1930

1950

1970

1990

2010

2030

2050

2070

2090

2150

+2110 @2120

1940

1960

1980

2000

2020

2040

2060

2080

2100

2160

+2130 @2140

2170

2190

2210

2230

2250

2270

+2290 @2300

2330

2180

2200

2220

2240

2260

2280

2340

+2310 @2320

2350

2370

2390

2410

2360

2380

2400

2415

*1915
Form 5471 (Rev. 1-2003) Page 3

Income, War Profits, and Excess Profits Taxes Paid or Accrued (See page 5 of instructions.)

Amount of tax

(a)

Name of country or U.S. possession (d)

In U.S. dollars

(b)

In foreign currency

1 U.S.

2

3

4

8 Total 

Balance Sheet

(b)

End of annual

accounting period

(a)

Beginning of annual

accounting period

Assets

1 Cash 1

2a Trade notes and accounts receivable 2a

( ) ( ) b Less allowance for bad debts

3 Inventories 3

4 4

5 5

6

Other current assets (attach schedule)

6

7

Loans to shareholders and other related persons

7

8a

Investment in subsidiaries (attach schedule)

8a

8b

Other investments (attach schedule)

9a 9a

Buildings and other depreciable assets

10

( )( )

9b

b Less accumulated depreciation

10

11

Depletable assets

( ) ( )

11a

b Less accumulated depletion

11b

12

Land (net of any amortization)

11c

13

Intangible assets:

a Goodwill

11d

b Organization costs

12

c Patents, trademarks, and other intangible assets

( )( )

13

d Less accumulated amortization for lines 11a, b, and c

14 14

Other assets (attach schedule)

Total assets

15 15

Liabilities and Shareholders’ Equity

16

Accounts payable

17

Other current liabilities (attach schedule)

18a

Loans from shareholders and other related persons

19

Other liabilities (attach schedule)

20

a Preferred stock

Capital stock:

b Common stock

21

Paid-in or capital surplus (attach reconciliation)

Retained earnings

22

( ) ( ) Less cost of treasury stock

Total liabilities and shareholders’ equity

2b

18b

16

17

18

19

20

21

22

(c)

Conversion rate

Schedule E

Schedule F

5

6

7

Important: Report all amounts in U.S. dollars prepared and translated in accordance with U.S. GAAP. See page 5 of

the instructions for an exception for DASTM corporations.

Form 5471 (Rev. 1-2003)

2440

2480

2520

2560

2600

2640

2450

2490

2530

2570

2610

2650

2460

2500

2540

2580

2620

2660

2430

2470

2510

2550

2590

2630

2670

2680

2690

2710

2730***

2750

+2770 @2780

2810

+2830 @2840

+2870 @2880

2910

2930***

2950

2970***

2990

3010

3030

3050

3070***

+3090 @3100

3130

2700

2720

2740***

2760

+2790

*2675

2820

+2850 @2860

+2890 @2900

2920

2940***

2960

2980***

3000

3020

3040

3060

3080***

+3110 @3120

3140

3150

+3170 @3180

3210

+3230 @3240

3270

3290

@3310

3330

3350***

3370

3160

+3190 @3200

3220

+3250 @3260

3280

3300

@3320

3340

3360***

3380

+3305 +3315
Form 5471 (Rev. 1-2003) Page 4

1 Current year net income or (loss) per foreign books of account 1

Net adjustments made to line 1 to determine current

earnings and profits according to U.S. financial and tax

accounting standards (see instructions):

2

Net

Subtractions

Net

Additions

a Capital gains or losses

b Depreciation and amortization

c Depletion

d Investment or incentive allowance

e Charges to statutory reserves

f Inventory adjustments

Other (attach schedule)

g

3 Total net additions

4 Total net subtractions

Current earnings and profits (line 1 plus line 3 minus line 4)

5d

Summary of Shareholder’s Income From Foreign Corporation (See page 5 of instructions.)

1 Subpart F income (line 40b, Worksheet A in the instructions) 1

2 Earnings invested in U.S. property (line 17, Worksheet B in the instructions) 2

3 Previously excluded subpart F income withdrawn from qualified investments (line 6b, Worksheet

C in the instructions) 3

4 Previously excluded export trade income withdrawn from investment in export trade assets (line

7b, Worksheet D in the instructions) 4

6 Total of lines 1 through 5. Enter here and on your income tax return. See page 6 of instructions 6

● Was any income of the foreign corporation blocked?

Factoring income

Taxes

h

Schedule H

Schedule I

If the answer to either question is “Yes,” attach an explanation.

5a 5a

d Current earnings and profits in U.S. dollars (line 5c translated at the appropriate exchange rate as

defined in section 989(b) and the related regulations (see instructions))

Enter exchange rate used for line 5d 

Dividends received (translated at spot rate on payment date under section 989(b)(1))

Exchange gain or (loss) on a distribution of previously taxed income

7

8

7

8

c

b DASTM gain or (loss) for foreign corporations that use DASTM (see instructions)

Combine lines 5a and 5b

5b

5c

5 5

Current Earnings and Profits (See page 5 of the instructions.)

Yes No

● Did any such income become unblocked during the tax year (see section 964(b))?

Important: Enter the amounts on lines 1 through 5c in functional currency.

Schedule G Other Information

During the tax year, did the foreign corporation own at least a 10% interest, directly or indirectly, in any foreign

partnership?

Yes No

During the tax year, did the foreign corporation own an interest in any trust?

During the tax year, did the foreign corporation own any foreign entities that were disregarded as entities separate

from their owners under Regulations sections 301.7701-2 and 301.7701-3?

If “Yes,” attach a statement listing the name, country under whose laws the entity was organized, and EIN (if any)

of each entity.

If “Yes,” see page 5 of the instructions for required attachment.

1

2

3

Form 5471 (Rev. 1-2003)

3480

3500

3520

3540

3560

3580

3600

3490

3510

3530

3550

3570

3590

3610

+3620 @3625 +3630 @3635

3640

3650

3470

3660

3670

3680

3690

3710

3720

3730

3740

3750

3760

3770

3780

3800

@3810

3790 3795

3805

3410 3420

@3425

@3445 3430 3440

3450 3460

@3465

3700

*3815
OMB No. 1545-0216 International Boycott Report Form 5713

(Rev. November 2001)

For tax year beginning , 20 ,

and ending , 20 .

Attachment

Sequence No. 123

Department of the Treasury

Internal Revenue Service  Controlled groups, see page 3 of instructions.

Name Identifying number

Number, street, and room or suite no. (If a P.O. box, see page 2 of instructions.)

City or town, state, and ZIP code

Address of service center where your tax return is filed

Type of filer (check one):

Individual Partnership Corporation Trust Estate Other

1 Individuals—Enter adjusted gross income from your tax return (see page 2 of instructions)

2 Partnerships and corporations:

a Partnerships—Enter each partner’s name and identifying number.

Corporations—Enter the name and employer identification number of each member of the controlled group (as defined in

section 993(a)(3)). Do not list members included in the consolidated return; instead, attach a copy of Form 851. List all

other members of the controlled group not included in the consolidated return.

b

If you list any corporations below or if you attach Form 851, you must designate a common tax year. Enter on line

4b the name and employer identification number of the corporation whose tax year is designated.

Name Identifying number

If more space is needed, attach additional sheets and check this box 

Code Description

c Enter principal business activity code and description (see instructions)

d IC-DISCs—Enter principal product or service code and description (see instructions)

3 Partnerships—Each partnership filing Form 5713 must give the following information:

a Partnership’s total assets (see instructions)

b Partnership’s ordinary income (see instructions)

4 Corporations—Each corporation filing Form 5713 must give the following information:

a Type of form filed (Form 1120, 1120-F, 1120-FSC, 1120-IC-DISC, 1120-L, 1120-PC, etc.)

b Common tax year election (see page 2 of instructions)

(1) Name of corporation 

(2) Employer identification number

(3) Common tax year beginning , 20 , and ending , 20 .

c Corporations filing this form enter:

(1) Total assets (see instructions)

(2) Taxable income before net operating loss and special deductions (see instructions)

5 Estates or trusts—Enter total income (Form 1041, page 1)

6 Enter the total amount (before reduction for boycott participation or cooperation) of the following tax benefits (see instructions):

a Foreign tax credit

b Deferral of earnings of controlled foreign corporations

c Deferral of IC-DISC income

d FSC exempt foreign trade income

Under penalties of perjury, I declare that I have examined this report, including accompanying schedules and statements, and to the best of my

knowledge and belief, it is true, correct, and complete.

Signature Date Title

For Paperwork Reduction Act Notice, see page 4 of the separate instructions. Form 5713 (Rev. 11-2001)

Please

Sign

Here  

Cat. No. 12030E

File in Duplicate

(See Instructions)

e Foreign trade income qualifying for the extraterritorial income exclusion

0010

0020

0030 0040

0050

0060 0070 0080

0090

0100 0110 0120 0130 0140 0150

("X" OR BLANK)

0160 NO ENTRY

0170 0180

0190 0200

0210 0220

0230 0240

0250 0260

0270 0280

0290 0300

*0305 0310

X OR BLANK

0320

NO ENTRY

0330

0340 0350 NO ENTRY

0360

0370

0380 NO ENTRY

0390 NO ENTRY

0400 NO ENTRY

0410 NO ENTRY 0420 NO ENTRY

0430 NO ENTRY

0440 NO ENTRY

0450 NO ENTRY

0460

0470

0480 NO ENTRY

0490 NO ENTRY

0500 NO ENTRY
Form 5713 (Rev. 11-2001) Page 2

Yes No 7 The following information must be submitted by every person filing Form 5713:

Are you a U.S. shareholder (as defined in section 951(b)) of any foreign corporation (including a FSC that does

not use the administrative pricing rules) that had operations reportable under section 999(a)?

a

b If “Yes,” is any foreign corporation a controlled foreign corporation (as defined in section 957(a))?

c Do you own any stock of an IC–DISC?

d Do you claim any foreign tax credit?

Do you control (within the meaning of section 304(c)) any corporation (other than a corporation included in this

report) that has operations reportable under section 999(a)?

e

If “Yes,” did that corporation participate in or cooperate with an international boycott at any time during its tax

year that ends with or within your tax year?

Are you controlled (within the meaning of section 304(c)) by any person (other than a person included in this

report) who has operations reportable under section 999(a)?

f

If “Yes,” did that person participate in or cooperate with an international boycott at any time during its tax year

that ends with or within your tax year?

g Are you treated under section 671 as the owner of a trust that has reportable operations under section 999(a)?

h Are you a partner in a partnership that has reportable operations under section 999(a)?

i Are you a foreign sales corporation (FSC) (as defined in section 922(a) as in effect before its repeal)?

Operations in or Related to a Boycotting Country (See instructions beginning on page 3.)

Yes No

Boycott of Israel—Did you have any operations in or related to any country (or with the government, a company,

or a national of that country) associated in carrying out the boycott of Israel which is on the list maintained by

the Secretary of the Treasury under section 999(a)(3)? (See Boycotting Countries on page 2 of the instructions.)

8

If “Yes,” enter name of the country, identifying number of person having operations, principal business activity code, and

a description of the principal business activity. If you are an IC-DISC, also enter the product code. If more space is

needed, attach additional sheets using the exact format and check this box 

Principal business activity IC-DISCs

only—Enter

product code

Identifying number of Name of country person having operations Code Description

(1) (2) (3) (4) (5)

a

b

c

d

e

f

g

h

i

j

k

l

m

n

o

Part I

Form 5713 (Rev. 11-2001)

j Are you excluding extraterritorial income (defined in section 114(e)) from gross income?

0520 0530

0540 0550

0560 0570

0580 0590

0600 0610

0620 0630

0640 0650

0660 0670

0680 0690

0700 0710

0720 0730

"X"

OR

B

L

A

N

K

0740 0750

+0760

0770 0780 0790 0800 0810

NO ENTRY

0820 0830 0840 0850 0860

NO ENTRY

0870 0880 0890 0900 0910

NO ENTRY

0920 0930 0940 0950 0960

NO ENTRY

0970 0980 0990 1000 1010

NO ENTRY

1020 1030 1040 1050 1060

NO ENTRY

1070 1080 1090 1100 1110

NO ENTRY

1120 1130 1140 1150 1160

NO ENTRY

1170 1180 1190 1200 1210

NO ENTRY

1220 1230 1240 1250 1260

NO ENTRY

1270 1280 1290 1300 1310

NO ENTRY

1320 1330 1340 1350 1360

NO ENTRY

1370 1380 1390 1400 1410

NO ENTRY

1420 1430 1440 1450 1460

NO ENTRY

1470 1480 1490 1500 1510

NO ENTRY

*1565

0732 0734
Form 5713 (Rev. 11-2001) Page 3

Yes No Nonlisted countries boycotting Israel—Did you have operations in any nonlisted country which you know or

have reason to know requires participation in or cooperation with an international boycott directed against Israel?

9

If “Yes,” enter the country, identifying number of person having operations, the principal business activity code, and a

description of the principal business activity. If you are an IC-DISC, also enter the product code. If more space is needed,

attach additional sheets using the exact format and check this box 

IC-DISCs

only—Enter

product code

Identifying number of

person having operations

Principal business activity

Name of country Code Description

(1) (2) (3) (4) (5)

a

b

c

d

e

f

g

h

Yes No Boycotts other than the boycott of Israel—Did you have operations in any other country which you know or have

reason to know requires participation in or cooperation with an international boycott other than the boycott of Israel?

10

If “Yes,” enter the country, identifying number of person having operations, the principal business activity code, and a

description of the principal business activity. If you are an IC-DISC, also enter the product code. If more space is needed,

attach additional sheets using the exact format and check this box 

IC-DISCs

only—Enter

product code

Identifying number of

person having operations

Principal business activity

Name of country Code Description

(1) (2) (3) (4) (5)

a

b

c

d

e

f

g

h

Yes No

11 Were you requested to participate in or cooperate with an international boycott?

If “Yes,” attach a copy (in English) of any and all such requests received during your tax year. If the request was

in a form other than a written request, attach a separate sheet explaining the nature and form of any and all

such requests. (See page 4 of instructions.)

12 Did you participate in or cooperate with an international boycott?

If “Yes,” attach a copy (in English) of any and all boycott clauses agreed to, and attach a general statement of the agreement.

If the agreement was in a form other than a written agreement, attach a separate sheet explaining the nature and form of

any and all such agreements. (See page 4 of instructions.)

Note: If the answer to either question 11 or 12 is “Yes,” you must complete the rest of Form 5713. If you answered “Yes” to question

12, you must complete Schedules A and C or B and C (Form 5713).

Form 5713 (Rev. 11-2001)

1610 1620

X OR

BLANK

+1630

1640 1650 1660 1670 1680

NO ENTRY

1690 1700 1710 1720 1730

NO ENTRY

1740 1750 1760 1770 1780

NO ENTRY

1790 1800 1810 1820 1830

NO ENTRY

1840 1850 1860 1870 1880

NO ENTRY

1890 1900 1910 1920 1930

NO ENTRY

1940 1950 1960 1970 1980

NO ENTRY

1990 2000 2010 2020 2030

NO ENTRY

*2035

2040 2050

+2060

2070 2080 2090 2100 2110

NO ENTRY

2120 2130 2140 2150 2160

NO ENTRY

2170 2180 2190 2200 2210

NO ENTRY

2220 2230 2240 2250 2260

NO ENTRY

2270 2280 2290 2300 2310

NO ENTRY

2320 2330 2340 2350 2360

NO ENTRY

2370 2380 2390 2400 2410

NO ENTRY

2420 2430 2440 2450 2460

NO ENTRY

*2465

+2470 2480

*2485

+2490 2500

*2505
Form 5713 (Rev. 11-2001) Page 4

Requests for and Acts of Participation in or Cooperation With an International

Boycott

13a Did you receive requests to enter into, or did you enter into, any agreement (see page 4 of instructions):

Requests Agreements

Yes No Yes No

As a condition of doing business directly or indirectly within a country or with the government,

a company, or a national of a country to—

Refrain from doing business with or in a country which is the object of an international

boycott or with the government, companies, or nationals of that country?

(a)

Refrain from doing business with any U.S. person engaged in trade in a country which is

the object of an international boycott or with the government, companies, or nationals of

that country?

(b)

Refrain from doing business with any company whose ownership or management is made up, in

whole or in part, of individuals of a particular nationality, race, or religion, or to remove (or refrain

from selecting) corporate directors who are individuals of a particular nationality, race, or religion?

(c)

(d) Refrain from employing individuals of a particular nationality, race, or religion?

(2) As a condition of the sale of a product to the government, a company, or a national of a country,

to refrain from shipping or insuring products on a carrier owned, leased, or operated by a person

who does not participate in or cooperate with an international boycott?

b Requests and agreements—If the answer to any part of 13a is “Yes,” indicate below the country, the identifying number

of the person receiving the request or having the agreement, principal business activity code, description of the principal

business activity, the number and the number code indicating the type of participation or cooperation requested or agreed

to. If you are an IC-DISC, also enter the product code in column (5). (See page 4 of instructions.) If more space is needed,

attach additional sheets using the exact format and check this box 

IC-DISCs Type of cooperation or participation

only—

Enter

product

code

Identifying number of

person receiving the

request or having the

agreement

Principal business activity

Name of country Number of requests Number of agreements

Code Description Total Code Total Code

(1) (2) (3) (4) (5) (6) (7) (8) (9)

a

b

c

d

e

f

g

h

i

j

k

l

m

n

o

p

(1)

Part II

Form 5713 (Rev. 11-2001)

2530 2540 2550 2560

2570 2580 2590 2600

2610 2620 2630 2640

2650 2660 2670 2680

2690 2700 2710 2720

+2730

2740 2750 2760 2770 2780 2790 2800 2810 2820

2830 2840 2850 2860 2870 2880 2890 2900 2910

2920 2930 2940 2950 2960 2970 2980 2990 3000

3010 3020 3030 3040 3050 3060 3070 3080 3090

3100 3110 3120 3130 3140 3150 3160 3170 3180

3190 3200 3210 3220 3230 3240 3250 3260 3270

3280 3290 3300 3310 3320 3330 3340 3350 3360

3370 3380 3390 3400 3410 3420 3430 3440 3450

3460 3470 3480 3490 3500 3510 3520 3530 3540

3550 3560 3570 3580 3590 3600 3610 3620 3630

3640 3650 3660 3670 3680 3690 3700 3710 3720

3730 3740 3850 3760 3770 3780 3790 3800 3810

3820 3830 3840 3850 3860 3870 3880 3890 3900

3910 3920 3930 3940 3950 3960 3970 3980 3990

4000 4010 4020 4030 4040 4050 4060 4070 4080

4090 4100 4110 4120 4130 4140 4150 4160 4170

*4175

"X"

 OR 

B

L

A

N

K
Draft as of

8/06/2003

OMB No. 1545-0219

Form 5884 Work Opportunity Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 77

Name(s) shown on return Identifying number

Current Year Credit (Members of a controlled group, see instructions.)

1 Enter the total qualified first-year wages paid or incurred during the tax year, and multiply by

the percentage shown, for services of employees who began work for you before January 1,

2004, are certified as members of a targeted group; and:

1a

2 Add lines 1a and 1b. You must subtract this amount from your deduction for salaries and wages 2

If you are a— Then enter the total of the current year credits from—

Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

Schedule K-1 (Form 1065), lines 12c, 12d, or 13

Schedule K-1 (Form 1041), line 14

Written statement from cooperative

a Shareholder

b Partner

c Beneficiary

d Patron

Work

opportunity

credits from

pass-through

entities:

3

3

Current year credit. Add lines 2 and 3. (S corporations, partnerships, estates, trusts,

cooperatives, regulated investment companies, and real estate investment trusts, see

instructions.)

4

4

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

Form 5884 (2003)

Part I

Part II



Cat. No. 13570D

Worked for you at least 120 hours but fewer than 400 hours $ 25% (.25)

Worked for you at least 400 hours $ 40% (.40)

a

b 1b

For Paperwork Reduction Act Notice, see page 3.

● Individuals. Enter the amount from Form 1040, line 41

5

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

8a 8a

Credit for child and dependent care expenses (Form 2441, line 11) 8b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

8d

Foreign tax credit

d

e 8e

Possessions tax credit (Form 5735, line 17 or 27)

8f f

8g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 8a through 8l 8m

Net income tax. Subtract line 8m from line 7. If zero, skip lines 10 through 13 and enter -0- on line 14 9

6 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 6

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

9

Tentative minimum tax (see instructions)

10 10

Enter 25% (.25) of the excess, if any, of line 10 over $25,000 (see instructions)

12

Subtract line 13 from line 9. If zero or less, enter -0-

13 13

Credit allowed for the current year. Enter the smaller of line 4 or line 14 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 14 is smaller than line 4, see instructions 15



Mortgage interest credit (Form 8396, line 11)

c 8c

5 Regular tax before credits:

7 Add lines 5 and 6 7

11

Enter the greater of line 11 or line 12

11

12

i

Adoption credit (Form 8839, line 18) 8h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 8i

j

k

l

Credit for qualified retirement savings contributions (Form 8880, line 14)

Education credits (Form 8863, line 18)

8j

8k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 8m from line 5. If zero or less, enter -0-

14 14



15

Child tax credit (Form 1040, line 49)

8l

m

2003

0040 0050

0060 0070

0080 *0085

0090

0100 - NO ENTRY 0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0290

0300

0305

0310

0320

0330

0185

0010
Draft as of

9/08/2003

OMB No. 1545-0228 Installment Sale Income

Form 6252  Attach to your tax return.

Department of the Treasury

Internal Revenue Service

 Use a separate form for each sale or other disposition of

property on the installment method.

Attachment

Sequence No. 79

Name(s) shown on return Identifying number

Description of property 

Date acquired (month, day, year)  / / Date sold (month, day, year) 

Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 Yes No

Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,”

complete Part III for the year of sale and the 2 years after the year of sale Yes No

Gross Profit and Contract Price. Complete this part for the year of sale only.

1

Selling price including mortgages and other debts. Do not include interest whether stated or unstated

Mortgages, debts, and other liabilities the buyer assumed or took

the property subject to (see instructions)

2a

3

Subtract line 6 from line 5

4

Cost or other basis of property sold

5 5

Depreciation allowed or allowable

6

6

Adjusted basis. Subtract line 9 from line 8

7 7

Commissions and other expenses of sale

8 8

Income recapture from Form 4797, Part III (see instructions)

9 9

Add lines 10, 11, and 12

10 10

Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions)

11

If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0-

11

12

Gross profit. Subtract line 15 from line 14

12

13

Subtract line 13 from line 6. If zero or less, enter -0-

13

Contract price. Add line 7 and line 17

14 14

Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or

have certain debts you must treat as a payment on installment obligations.

15

Gross profit percentage. Divide line 16 by line 18. For years after the year of sale, see instructions

15

16

If this is the year of sale, enter the amount from line 17. Otherwise, enter -0-

16

17

Payments received during year (see instructions). Do not include interest, whether stated or unstated

17

18

Add lines 20 and 21

18

Payments received in prior years (see instructions). Do not include

interest, whether stated or unstated

19 19

20

Installment sale income. Multiply line 22 by line 19

20

21

Enter the part of line 24 that is ordinary income under the recapture rules (see instructions)

21

Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions)

22 22

Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

Name, address, and taxpayer identifying number of related party

Did the related party resell or dispose of the property (“second disposition”) during this tax year?

If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is

met. Check the box that applies.

The second disposition was more than 2 years after the first disposition (other than dispositions

of marketable securities). If this box is checked, enter the date of disposition (month, day, year)  / /

The first disposition was a sale or exchange of stock to the issuing corporation.

The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

The second disposition occurred after the death of the original seller or buyer.

It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose

for either of the dispositions. If this box is checked, attach an explanation (see instructions).

23

Selling price of property sold by related party

23

24 24

Enter contract price from line 18 for year of first sale

25 25

Enter the smaller of line 30 or line 31

26 26

Total payments received by the end of your 2003 tax year (see instructions)

27

Subtract line 33 from line 32. If zero or less, enter -0-

28

Multiply line 34 by the gross profit percentage on line 19 for year of first sale

29

Enter the part of line 35 that is ordinary income under the recapture rules (see instructions)

30

Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions)

30

For Paperwork Reduction Act Notice, see page 4. Form 6252 (2003)

Part II

Part I

Part III

Yes No

Cat. No. 13601R

b

a

b

c

d

e

31

32

33

34

35

36

37

31

32

33

34

35

36

37

/ /

2003

0020

0030 0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0320

0310

0330

0340

0350

+0360

@0370

0380

0390

0400

0410

0420

0430

0440

0450

0055

0065

*0075

0291 0292 0293 0294 0295

0305

0010
Draft as of

8/11/2003

OMB No. 1545-0231

Form 6478

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 83

Name(s) shown on return Identifying number

(b)

Rate

(c)

Column (a) x Column (b)

(a)

Number of Gallons

Sold or Used

Type of Alcohol Fuel

1

Straight alcohol and alcohol mixtures:

2a $.52

b

190 proof or greater (in gallons)

2b $.3852

3

Less than 190 proof but at least 150 proof (in gallons)

3

2

Add lines 1, 2a, and 2b in both columns

4 Other fuels blended with the alcohol on lines 2a and 2b 4

5a Total gallons of fuel. Add lines 3 and 4 (column (a)) 5a

Total gallons containing less than 5.7% of 190-proof alcohol

or that are exempt from excise taxes (see instructions)

b

5b

6 Subtract line 5b from line 5a 6

7 Break down line 6 into the number of gallons of:

7a

a

$.132

b 7b

Aviation fuel for use in noncommercial aviation containing at

least 10% alcohol

(see instructions)

7c

Gasohol (and other fuels) containing less than 85% alcohol (see instructions)

c Special motor fuel containing 85% or more alcohol (see instructions) $.0525

8 Add lines 7a through 7c, column (c) 8

9 Subtract line 8 from line 3. Include this amount in your income for 2003 9

10 Alcohol fuel credit(s) from a partnership, S corporation, estate, or trust (see instructions) 10

11 Current year credit. Add lines 9 and 10 11

Only the rate for ethanol is shown. See instructions for lines 2 and 7 for rates for alcohol other than ethanol.

See Who must file Form 3800 to find out if you complete the lines below or file Form 3800.

1 $.10

a

Qualified ethanol fuel production (in gallons)

Cat. No. 13605J

*

Form 6478 (2003)

Credit for Alcohol Used as Fuel

 Attach to your tax return.

For Paperwork Reduction Act Notice, see page 4.

*

● Individuals. Enter the amount from Form 1040, line 41

12

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

15a 15a

Credit for child and dependent care expenses (Form 2441, line 11) 15b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

15d

Foreign tax credit

d

15f f

Possessions tax credit (Form 5735, line 17 or 27)

15g g

h 15h

Credit for fuel from a nonconventional source

i

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 15a through 15l 15m

Net income tax. Subtract line 15m from line 14. If zero, skip lines 17 through 20 and enter -0- on line 21 16

13 Alternative minimum tax (see instructions) 13

16

17 Net regular tax. Subtract line 15m from line 12. If zero or less, enter -0- 17

19 Tentative minimum tax (see instructions)

Subtract line 20 from line 16. If zero or less, enter -0-

20 20

Credit allowed for the current year. Enter the smaller of line 11 or line 21 here and on Form 1040, line

52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule G, line 2c; or the

applicable line of your return. If line 21 is smaller than line 11, see instructions 22

Mortgage interest credit (Form 8396, line 11)

c 15c

12 Regular tax before credits:

14 Add lines 12 and 13 14

18

Enter the greater of line 18 or line 19

18

19

j

Adoption credit (Form 8839, line 18)

15i

15j

District of Columbia first-time homebuyer credit (Form 8859, line 11)

k

l

m

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

15k

15l

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Enter 25% (.25) of the excess, if any, of line 17 over $25,000 (see instructions)

21 21



22

e Credit for qualified retirement savings contributions (Form 8880, line 14) 15e

2003

0010

0020 0030

0040 0050

0060 0070

0080 0090

0100

0110

0120

0130

0140

0160

0150

0170

0180 0190

0200

0210

0220 0225 NO ENTRY

+0230 @0235

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

0350

0360

0370

0380

0390

0425

0410

0420

0430

0440

0233 NO ENTRY

0450

0305
Draft as of

8/06/2003

OMB No. 1545-0619 Credit for Increasing Research Activities Form 6765

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 81

 Attach to your tax return.

Name(s) shown on return Identifying number

Current Year Credit (Members of controlled groups or businesses under common control, see instructions.)

1 Basic research payments paid or incurred to qualified organizations (see instructions) 1

2 Qualified organization base period amount 2

3 Subtract line 2 from line 1. If zero or less, enter -0- 3

4 Wages for qualified services (do not include wages used in figuring the work opportunity credit) 4

5 Cost of supplies 5

6 Rental or lease costs of computers (see instructions) 6

7 Enter the applicable percentage of contract research expenses (see instructions) 7

8 Total qualified research expenses. Add lines 4 through 7 8

9 9 %

10 Enter average annual gross receipts (see instructions) 10

11 Multiply line 10 by the percentage on line 9 11

12 Subtract line 11 from line 8. If zero or less, enter -0- 12

13 Multiply line 8 by 50% (.50) 13

14 Enter the smaller of line 12 or line 13 14

15 Add lines 3 and 14 15

Regular credit. If you are not electing the reduced credit under section 280C(c), multiply line 15

by 20% (.20), enter the result, and see the instructions for the schedule that must be attached.

If you are electing the reduced credit, multiply line 15 by 13% (.13) and enter the result. Also,

write “Sec. 280C” on the dotted line to the left of the entry space. Go to Section C

16

16

For Paperwork Reduction Act Notice, see page 2. Form 6765 (2003)

Part I

Cat. No. 13700H

Enter fixed-base percentage, but not more than 16% (see instructions)

Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected the alternative incremental

credit.

Section B—Alternative Incremental Credit. Skip this section if you completed Section A.

Multiply line 26 by 1% (.01)

Subtract line 27 from line 25. If zero or less, enter -0-

Multiply line 26 by 1.5% (.015)

Subtract line 29 from line 25. If zero or less, enter -0-

Subtract line 30 from line 28

Multiply line 26 by 2% (.02)

Subtract line 32 from line 25. If zero or less, enter -0-

Subtract line 33 from line 30

Multiply line 31 by 2.65% (.0265)

Multiply line 34 by 3.2% (.032)

Multiply line 33 by 3.75% (.0375)

Add lines 20, 35, 36, and 37

Alternative incremental credit. If you are not electing the reduced credit under section 280C(c),

enter the amount from line 38, and see the line 16 instructions for the schedule that must be

attached. If you are electing the reduced credit, multiply line 38 by 65% (.65) and enter the result.

Also, write “Sec. 280C” on the dotted line to the left of the entry space

Pass-through research credit(s) from a partnership, S corporation, estate, or trust

Current year credit. Add line 16 or line 39 to line 40, and go to Part II on the back

17 Basic research payments paid or incurred to qualified organizations (see the line 1 instructions)

18 Qualified organization base period amount

19 Subtract line 18 from line 17. If zero or less, enter -0-

20 Multiply line 19 by 20% (.20)

21 Wages for qualified services (do not include wages used in figuring the work opportunity credit)

22 Cost of supplies

23 Rental or lease costs of computers (see the line 6 instructions)

24 Enter the applicable percentage of contract research expenses (see the line 7 instructions)

25 Total qualified research expenses. Add lines 21 through 24

26 Enter average annual gross receipts (see the line 10 instructions)

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

Section C—Current Year Credit for Increasing Research Activities

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170 +0180

0200

0210

*0190

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

0350

0360

0370

0380

0390

0400

0410

0420 +0430 *0440

0450

0455 0460

0010

NO ENTRY
Draft as of

8/06/2003

Form 6765 (2003) Page 2

Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

Credit allowed for the current year. Individuals, estates, and trusts: Enter the smallest of

line 41, line 51, or the amount from the formula in the instructions for line 52 here and on Form

1040, line 52; or Form 1041, Schedule G, line 2c. Corporations: Enter the smaller of line 41 or

line 51 here and on Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; or the applicable

line of other returns. If line 52 is smaller than line 41, see instructions

52

52

Form 6765 (2003)

● Individuals. Enter the amount from Form 1040, line 41

42

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the amount from the applicable line of your return

●

●

45a 45a

Credit for child and dependent care expenses (Form 2441, line 11) 45b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

45d

Foreign tax credit

d

Possessions tax credit (Form 5735, line 17 or 27)

f 45f

g 45g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 45a through 45l 45m

46

46 Net income tax. Subtract line 45m from line 44. If zero, skip lines 47 through 50 and enter -0-

on line 51

43 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 43

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

47

Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

47

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

48 Enter 25% (.25) of the excess, if any, of line 47 over $25,000 (see

instructions)

50

Subtract line 50 from line 46. If zero or less, enter -0-

50

51



Mortgage interest credit (Form 8396, line 11)

c 45c

42 Regular tax before credits:

44 Add lines 42 and 43 44

49

Enter the greater of line 48 or line 49

48

 49

i

Adoption credit (Form 8839, line 18) 45h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 45i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

45j

45k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the applicable line of your return

Net regular tax. Subtract line 45m from line 42. If zero or less, enter

-0-

51



e Credit for qualified retirement savings contributions (Form 8880, line 14) 45e

45l

m

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Recordkeeping 16 hr., 58 min.

Learning about the law

or the form 1 hr., 40 min.

Preparing and sending the form

to the IRS 2 hr., 2 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. See the

instructions for the tax return with which this form is filed.

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

with these laws and to allow us to figure and collect the

right amount of tax.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.

0560

0570

0580

0590

0600

0610

0620

0630

0640

0650

0660

0670

0680

0690

0710

0720

0730

0740

0750

0540

0550

0725

0605
Notice of Inconsistent Treatment or Administrative

Adjustment Request (AAR) 8082 OMB No. 1545-0790 Form

(Rev. January 2000)

(For use by partners, S corporation shareholders, estate and domestic trust beneficiaries,

foreign trust owners and beneficiaries, REMIC residual interest holders, and TMPs) Attachment

Department of the Treasury Sequence No. 84 Internal Revenue Service  See separate instructions.

Name(s) shown on return Identifying number

General Information

1 Check boxes that apply:

2 If you are a TMP filing an AAR on behalf of the pass-through entity, are you requesting substituted return

treatment? (see instructions)

3 Check applicable box to identify type of pass-through entity:

4 Identifying number of pass-through entity 6 Tax shelter registration number (if applicable) of pass-through entity

5 Name, address, and ZIP code of pass-through entity 7 Internal Revenue Service Center where pass-through entity filed its return

8 Tax year of pass-through entity / / to / /

9 Your tax year / / to / /

Inconsistent or Administrative Adjustment Request (AAR) Items

(b) Inconsistency is in,

or AAR is to correct

(check boxes that

apply)

(c) Amount as shown on

Schedule K-1, Schedule Q,

or similar statement, a

foreign trust statement, or

your return, whichever

applies (see instructions)

(a) Description of inconsistent or

administrative adjustment request (AAR) items

(see instructions)

(e) Difference between

(c) and (d) (d) Amount you are reporting

Amount of

item

Treatment

of item

10

11

12

13

Explanations—Enter the Part II item number before each explanation. If more space is needed, continue

your explanations on the back.

For Paperwork Reduction Act Notice, see separate instructions. Form 8082 (Rev. 1-2000)

Part III

Part I

Part II

Cat. No. 49975G

Yes No

(a) Partnership (c) S corporation (d) Estate Trust (e) (f) REMIC

(a) Notice of inconsistent treatment (b) Administrative adjustment request (AAR)

(b) Electing large partnership

0010

0020 0030/NO ENTRY

0040

0050 0055 0070

0080

0100

0090

0110 0120 0130

0140

0150

0160

0170

0165

0175

0180

0240

0300

0360

0190

0250

0310

0370

0200

0260

0320

0380

0210

0270

0330

0390

0220

0280

0340

0400

0230

0290

0350

0410

0420

0430

0440

0450

0460

0470

0480

0490

0060 0065

0035

0075
Form 8082 (Rev. 1-2000) Page 2

Part III Explanations (continued)

Form 8082 (Rev. 1-2000)

0530

0540

0550

0560

0570

0580

0590

0600

0610

0620

0630

0640

0650

0660

0670

0680

0690

0700

0710

0720

0730

0740

0750

0760

0770

0780

0790

0800

0810
Form Investor Reporting of Tax Shelter Registration Number OMB No. 1545-0881

(Rev. July 1998)  Attach to your tax return.

Attachment

Sequence No. 71 Department of the Treasury

Internal Revenue Service  If you received this form from a partnership, S corporation, or trust, see the instructions.

Investor’s name(s) shown on return Investor’s identifying number Investor’s tax year ended

(b) Tax Shelter Registration

Number (11-digit number)

(c) Tax Shelter

Identifying Number (a) Tax Shelter Name

1

2

3

4

5

6

7

8

9

10

General Instructions

Who Must File

Filing Form 8271

A pass-through entity that is the

registration-required tax shelter does not

have to prepare Form 8271 and give

copies to its partners, shareholders, or

beneficiaries unless the pass-through

entity itself has invested in a

registration-required tax shelter.

A pass-through entity that has invested

in a registration-required tax shelter

must furnish copies of its Form 8271 to

its partners, shareholders, or

beneficiaries.

Note: Even if you have an interest in a

registration-required tax shelter, you do

not have to file Form 8271 if you did not

claim or report any deduction, loss,

credit, or other tax benefit, or report any

income on your tax return from an

interest in the registration-required tax

shelter. This could occur, for example, if

for a particular year you are unable to

claim any portion of a loss because of

the passive activity loss limitations, and

that loss is the only tax item reported to

you from the shelter.

Purpose of Form

However, in the case where (a) the

pass-through entity acquired at least a

50% interest in one tax year in a

registered tax shelter (and in which it

had not held an interest in a prior year),

and (b) the investment would not meet

the definition of a tax shelter

immediately following the acquisition if it

had been offered for sale at that time,

the pass-through entity need not

distribute copies of Form 8271 to its

investors. The pass-through entity alone

is required to prepare Form 8271 and

include it with the entity tax return.

In certain cases, a tax shelter that

does not expect to reduce the

cumulative tax liability of any investor

during the 5-year period ending after the

date the investment is first offered for

sale may be considered a “projected

income investment.” Such a tax shelter

will not have to register, and thus not

have to furnish a tax shelter registration

number to investors, unless and until it

ceases to be a projected income

investment. It is possible, therefore, that

you may not be furnished a tax shelter

registration number, and not have to

report it, for several years after you

purchase or otherwise acquire your

interest in the tax shelter. If you are later

furnished a tax shelter registration

number because the tax shelter ceased

to be a projected income investment,

follow these instructions. However, you

must file Form 8271 only for tax years

ending on or after the date the tax

shelter ceases to be a projected income

investment.

Note: A tax shelter registration number

does not indicate that the tax shelter or

its claimed tax benefits have been

reviewed, examined, or approved by the

IRS.

Form 8271 (Rev. 7-98)

8271

Cat. No. 61924F

Use Form 8271 to report the tax shelter

registration number the IRS assigns to

certain tax shelters required to be

registered under section 6111

(“registration- required tax shelters”) and

to report the name and identifying

number of the tax shelter. This

information must be reported even if the

particular interest is producing net

income for the filer of Form 8271. Use

additional forms to report more than 10

tax shelter registration numbers.

Attach Form 8271 to any return on

which a deduction, loss, credit, or other

tax benefit is claimed or reported, or any

income reported, from an interest in a

registration-required tax shelter. These

returns include applications for tentative

refunds (Forms 1045 and 1139) and

amended returns (Forms 1040X and

1120X).

Any person claiming or reporting any

deduction, loss, credit, or other tax

benefit, or reporting any income on any

tax return from an interest purchased or

otherwise acquired in a registrationrequired tax shelter must file Form 8271.

If you are an investor in a partnership or

an S corporation, look at item G,

Schedule K-1 (Form 1065), or item C,

Schedule K-1 (Form 1120S). If a tax

shelter registration number or the words

“Applied for” appear there, then the

entity is a registration-required tax

shelter. If the interest is purchased or

otherwise acquired by a pass-through

entity, both the pass-through entity and

its partners, shareholders, or

beneficiaries must file Form 8271.

Furnishing Copies of Form

8271 to Investors

Specific Instructions

Investor’s Identifying

Number

Investor’s Tax Year Ended

Enter the social security number or

employer identification number shown

on the return to which this Form 8271 is

attached.

Enter the date the tax year ended for the

return to which this Form 8271 is

attached.

A $250 penalty will be charged for each

failure to include a tax shelter

registration number on a return on which

it is required to be included unless the

failure is due to reasonable cause.

Penalty For Not Including

Registration Number on

Return

Section references are to the Internal

Revenue Code.
Form 8275-R Regulation Disclosure Statement OMB No. 1545-0889

(Rev. February 2002)

Department of the Treasury

Internal Revenue Service  Attach to your tax return.

Name(s) shown on return Identifying number shown on return

General Information (See instructions.)

(b)

Item or Group

of Items

Detailed Explanation (See instructions.)

For Paperwork Reduction Act Notice, see separate instructions. Form 8275-R (Rev. 2-2002)

Part I

Part II

Cat. No. 14594X

(a)

Regulation Section

Attachment

Sequence No. 92A

Use this form only to disclose items or positions that are contrary to Treasury regulations.

For other disclosures, use Form 8275, Disclosure Statement. See separate instructions.

Information About Pass-Through Entity. To be completed by partners, shareholders, beneficiaries, or

residual interest holders.

Note: A pass-through entity is a partnership, S corporation, estate, trust, regulated investment company (RIC), real estate investment

trust (REIT), or real estate mortgage investment conduit (REMIC).

Complete this part only if you are making adequate disclosure for a pass-through item.

1 Name, address, and ZIP code of pass-through entity 2 Identifying number of pass-through entity

3 Tax year of pass-through entity

/ / to / /

Internal Revenue Service Center where the pass-through entity filed

its return

4

Part III

1

2

3

1

2

3

(c)

Detailed Description

of Items

(f)

Amount

(d)

Form or

Schedule

(e)

Line

No.

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0020 0030

0040

0050 0060 0070 0080

0090 0100

0110

0120 0130 0140 0150

0160 0170

0180

0190 0200 0210 0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

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0330 0340 0350 0360

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0400
Form 8275-R (Rev. 2-2002) Page 2

Part IV Explanations (continued from Parts I and/or II)

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Form 8275-R Regulation Disclosure Statement OMB No. 1545-0889

(Rev. February 2002)

Department of the Treasury

Internal Revenue Service  Attach to your tax return.

Name(s) shown on return Identifying number shown on return

General Information (See instructions.)

(b)

Item or Group

of Items

Detailed Explanation (See instructions.)

For Paperwork Reduction Act Notice, see separate instructions. Form 8275-R (Rev. 2-2002)

Part I

Part II

Cat. No. 14594X

(a)

Regulation Section

Attachment

Sequence No. 92A

Use this form only to disclose items or positions that are contrary to Treasury regulations.

For other disclosures, use Form 8275, Disclosure Statement. See separate instructions.

Information About Pass-Through Entity. To be completed by partners, shareholders, beneficiaries, or

residual interest holders.

Note: A pass-through entity is a partnership, S corporation, estate, trust, regulated investment company (RIC), real estate investment

trust (REIT), or real estate mortgage investment conduit (REMIC).

Complete this part only if you are making adequate disclosure for a pass-through item.

1 Name, address, and ZIP code of pass-through entity 2 Identifying number of pass-through entity

3 Tax year of pass-through entity

/ / to / /

Internal Revenue Service Center where the pass-through entity filed

its return

4

Part III

1

2

3

1

2

3

(c)

Detailed Description

of Items

(f)

Amount

(d)

Form or

Schedule

(e)

Line

No.

0010

0020 0030

0040

0050 0060 0070 0080

0090 0100

0110

0120 0130 0140 0150

0160 0170

0180

0190 0200 0210 0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330 0340 0350 0360

0370

0380 0390

0400
Form 8275-R (Rev. 2-2002) Page 2

Part IV Explanations (continued from Parts I and/or II)

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0460

0470

0480

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0570

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Form 8283 Noncash Charitable Contributions OMB No. 1545-0908

(Rev. October 1998)  Attach to your tax return if you claimed a total deduction

of over $500 for all contributed property. Attachment

Sequence No. 55 Department of the Treasury

Internal Revenue Service  See separate instructions.

Name(s) shown on your income tax return Identifying number

Note: Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A—List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or

less. Also, list certain publicly traded securities even if the deduction is over $5,000 (see instructions).

Information on Donated Property—If you need more space, attach a statement.

(b) Description of donated property (a) Name and address of the

donee organization 1

D

Note: If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).

(h) Method used to determine the fair

market value

(f) Donor’s cost

or adjusted basis

(e) How acquired

by donor

(d) Date acquired

by donor (mo., yr.)

(c) Date of the

contribution (g) Fair market value

A

B

E

Other Information—Complete line 2 if you gave less than an entire interest in property listed in Part I.

Complete line 3 if conditions were attached to a contribution listed in Part I.

2 If, during the year, you contributed less than the entire interest in the property, complete lines a–e.

a

b Total amount claimed as a deduction for the property listed in Part I:

c Name and address of each organization to which any such contribution was made in a prior year (complete only if different

from the donee organization above):

Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d For tangible property, enter the place where the property is located or kept 

e Name of any person, other than the donee organization, having actual possession of the property 

If conditions were attached to any contribution listed in Part I, answer questions a – c and attach the required

statement (see instructions).

3

Yes No Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated

property? 

a

b

c

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Form 8283 (Rev. 10-98)

C

D

A

B

C

E

Part I

Part II

Enter the letter from Part I that identifies the property  . If Part II applies to more than one property, attach a

separate statement.

Cat. No. 62299J

(1)

(2) For any prior tax years  .

For this tax year  .

Did you give to anyone (other than the donee organization or another organization participating with the donee

organization in cooperative fundraising) the right to the income from the donated property or to the possession

of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise,

or to designate the person having such income, possession, or right to acquire?

Is there a restriction limiting the donated property for a particular use?

0020

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+0770 +0780

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Form 8283 (Rev. 10-98) Page 2

Name(s) shown on your income tax return Identifying number

Section B—Appraisal Summary—List in this section only items (or groups of similar items) for which you claimed a

deduction of more than $5,000 per item or group. Exception. Report contributions of certain publicly

traded securities only in Section A.

If you donated art, you may have to attach the complete appraisal. See the Note in Part I below.

Information on Donated Property—To be completed by the taxpayer and/or appraiser.

4 Check type of property:

Art* (contribution of $20,000 or more) Real Estate Gems/Jewelry

Art* (contribution of less than $20,000) Coin Collections Books Other

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antique furniture, decorative arts, textiles, carpets, silver, rare

manuscripts, historical memorabilia, and other similar objects.

(c) Appraised fair

market value

(b) If tangible property was donated, give a brief summary of the overall

physical condition at the time of the gift

(a) Description of donated property (if you need

more space, attach a separate statement)

5

A

C

D

See instructions (g) For bargain sales, enter

amount received

(f) Donor’s cost or 

adjusted basis

(e) How acquired 

by donor

(d) Date acquired 

by donor (mo., yr.) (i) Average trading price of securities (h) Amount claimed as a 

deduction

A

B

C

D

Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as

having a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500

(per item). Enter identifying letter from Part I and describe the specific item. See instructions. 

Signature of taxpayer (donor)  Date 

Declaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any

of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or

party to the transaction, I performed the majority of my appraisals during my tax year for other persons.

Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications

as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based

on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as

described in the qualified appraisal or this appraisal summary may subject me to the penalty under section 6701(a) (aiding and abetting the

understatement of tax liability). I affirm that I have not been barred from presenting evidence or testimony by the Director of Practice.

Sign

Here Signature  Title  Date of appraisal 

Business address (including room or suite no.) Identifying number

City or town, state, and ZIP code

Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated

property as described in Section B, Part I, above on 

(Date)

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section

B, Part I (or any portion thereof) within 2 years after the date of receipt, it will file Form 8282, Donee Information Return, with the

IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.

Name of charitable organization (donee) Employer identification number

Address (number, street, and room or suite no.) City or town, state, and ZIP code

Authorized signature Title Date

B

Stamp Collections

Part III

Part IV

Part I

Part II

Note: If your total art contribution deduction was $20,000 or more, you must attach a complete copy of the signed appraisal. See instructions.

Does the organization intend to use the property for an unrelated use?  Yes No

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*1395
Report of a Sale or Exchange of

Certain Partnership Interests

Form 8308

OMB No. 1545-0941 (Rev. March 2000)

Department of the Treasury

Internal Revenue Service  Please print or type.

Name of partnership Employer identification number

Transferor Information (Beneficial owner of the partnership interest immediately before the transfer of that

interest)

Name Identifying number

Number and street (including apt. no.)

City or town, state, and ZIP code

Notice to Transferors: The information on this form has been supplied to the Internal Revenue Service. The transferor in a section 751(a)

exchange is required to treat a portion of the gain realized from the exchange as ordinary income. For more details, see Pub. 541, Partnerships.

Statement by Transferor: The transferor in a section 751(a) exchange is required under Regulations section 1.751-1(a)(3) to attach a

statement relating to the sale or exchange to his or her return. See Instructions to Transferors on page 2 for more details.

Transferee Information (Beneficial owner of the partnership interest immediately after the transfer of that

interest)

Name Identifying number

Number and street (including apt. no.)

City or town, state, and ZIP code

Date of Sale or Exchange of Partnership Interest  / /

A partnership may rely on a written

statement from the transferor that the

transfer was not a section 751(a) exchange

unless the partnership has knowledge to

the contrary. If a partnership is in doubt

whether partnership property constitutes

unrealized receivables or inventory items or

whether a transfer constitutes a section

751(a) exchange, the partnership may file

Form 8308 to avoid the risk of incurring a

penalty for failure to file.

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Who Must File. A partnership must file a

separate Form 8308 for each section

751(a) exchange of an interest in such

partnership. See Regulations section

1.6050K-1.

Note: Form 8308 does not have to be filed

if, under section 6045, Form 1099-B,

Proceeds From Broker and Barter

Exchange Transactions, is required to be

filed with respect to the sale or exchange.

A partnership must file Form 8308 once

the partnership has notice of the section

751(a) exchange. The partnership has such

notice when either:

1. The partnership receives written

notification of the exchange from the

transferor that includes the names and

addresses of both parties to the exchange,

the identifying numbers of the transferor

and (if known) of the transferee, and the

date of the exchange; or

2. The partnership has knowledge that

there has been a transfer of a partnership

interest and, at the time of the transfer, the

partnership had any unrealized receivables

or inventory items.

No returns or statements are required

under section 6050K if the transfer was not

a section 751(a) exchange. For example, a

transfer which in its entirety constitutes a

gift for Federal income tax purposes is not

a section 751(a) exchange.

Purpose of Form. Form 8308 is filed by a

partnership to report the sale or exchange

by a partner of all or part of a partnership

interest where any money or other property

received in exchange for the interest is

attributable to unrealized receivables or

inventory items (i.e., where there has been

a section 751(a) exchange).

Form 8308 (Rev. 3-2000)

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state, and ZIP code

Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my

knowledge and belief, it is true, correct, and complete. Sign Here Only if You

Are Filing This Form by

Itself and Not With Form

1065 or Form 1065-B  Signature of general partner or limited liability company member Date 

Cat. No. 62503I

Part III

Part I

Part II

Telephone number

( )

Copies of Form 8308 To Be Furnished to

Transferor and Transferee. All

partnerships required to file Form 8308

must furnish a copy of the form to each

transferor and transferee by January 31 of

the year following the calendar year in

which the section 751(a) exchange

occurred or, if later, 30 days after the

partnership has notice of the exchange.

If, however, a partnership is notified of a

section 751(a) exchange after it has filed

its partnership return, file Form 8308

separately, within 30 days of notification,

with the service center where Form 1065

or Form 1065-B was filed.

When To File. Generally, file Form 8308 as

an attachment to Form 1065 or Form

1065-B for the tax year of the partnership

that includes the last day of the calendar

year in which the section 751(a) exchange

took place. Form 8308 is due at the time

for filing the partnership return, including

extensions.

If the partnership does not know the

identity of the beneficial owner of an

interest in the partnership, the record

holder of the interest is treated as the

transferor or transferee.

0035

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Draft as of

7/28/2003

Cat. No. 63987I

OMB No. 1545-0984

Form 8586 Low-Income Housing Credit

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to your tax return. Sequence No. 36b

Name(s) shown on return Identifying number

Current Year Credit

1 Number of Forms 8609 attached 

2 Eligible basis of buildings (total from attached Schedules A (Form 8609), line 1) 2

3a Qualified basis of low-income buildings (total from attached Schedules A (Form 8609), line 3) 3a

b Has there been a decrease in the qualified basis of any buildings since the close of the preceding

(i) (ii) (iii) (iv)

4 Current year credit from attached Schedules A (Form 8609) (see instructions) 4

If you are a— Then enter the total of the current year credits from—

a Shareholder Schedule K-1 (Form 1120S), lines 12b(1) and (2)

5 Low-income housing credits from pass-through entities (if more than one entity, see instructions):

5

6 Add lines 4 and 5. See instructions to find out if you complete lines 7 through 18 or file Form 3800 6

Allowable Credit

Form 8586 (2003)

Part I

 EIN of pass-through entity

–

7 Current year credit or passive activity credit (see instructions) 7

tax year?

buildings that had a decreased basis. If you need more space, attach a schedule.

Yes No If “Yes,” enter the building identification numbers (BINs) of the

Part II

For Paperwork Reduction Act Notice, see back of form.

b Partner

c Beneficiary

Schedule K-1 (Form 1065), lines 12a(1) and (2), or

Schedule K-1 (Form 1065-B), box 8

Schedule K-1 (Form 1041), line 14

● Individuals. Enter the amount from Form 1040, line 41

8

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

11a 11a

Credit for child and dependent care expenses (Form 2441, line 11) 11b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

11d

Foreign tax credit

d

e 11e

Possessions tax credit (Form 5735, line 17 or 27)

11f f

11g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 11a through 11l 11m

12 Net income tax. Subtract line 11m from line 10. If zero, skip lines 13 through 16 and enter -0- on line 17 12

9 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 9

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

15 Tentative minimum tax (see instructions) 15

13

Enter 25% (.25) of the excess, if any, of line 13 over $25,000 (see instructions)

16

Subtract line 16 from line 12. If zero or less, enter -0-

16

17

Credit allowed for the current year. Enter the smaller of line 7 or line 17 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 17 is smaller than line 7, see instructions 18



Mortgage interest credit (Form 8396, line 11)

c 11c

8 Regular tax before credits:

10 Add lines 8 and 9 10

14

Enter the greater of line 14 or line 15

i

Adoption credit (Form 8839, line 18) 11h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 11i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

11j

11k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 11m from line 8. If zero or less, enter -0-

18

17



(99)

11l

m

Credit for qualified retirement savings contributions (Form 8880, line 14)

13

14

 See instructions on back. 2003

0060

0070 0080 0090

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0040

0100

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0140

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0170

0180

0200

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0360

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*0025
8594 Asset Acquisition Statement OMB No. 1545-1021 Form

(Rev. October 2002) Under Section 1060

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 61  Attach to your income tax return.

Name as shown on return

Seller

Check the box that identifies you:

1 Name of other party to the transaction Other party’s identifying number

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63768Z Form 8594 (Rev. 10-2002)

Purchaser

Identifying number as shown on return

General Information

2 Date of sale 3 Total sales price (consideration)

Part I

Part II Assets Transferred—All filers of an original statement must complete.

4 Assets Aggregate fair market value (actual amount for Class I) Allocation of sales price

Class I $ $

Class II $ $

Class V $ $

Total $

Did the purchaser and seller provide for an allocation of the sales price in the sales contract or in another

written document signed by both parties?

5

Yes No

If “Yes,” are the aggregate fair market values (FMV) listed for each of asset Classes I, II, III, IV, V, VI, and

VII the amounts agreed upon in your sales contract or in a separate written document? Yes No

In the purchase of the group of assets (or stock), did the purchaser also purchase a license or a covenant

not to compete, or enter into a lease agreement, employment contract, management contract, or similar

arrangement with the seller (or managers, directors, owners, or employees of the seller)?

6

Yes No

If “Yes,” attach a schedule that specifies (a) the type of agreement and (b) the maximum amount of

consideration (not including interest) paid or to be paid under the agreement. See instructions.

$

Class IV $ $

Class VI and VII $ $

Class III $ $

 See separate instructions.

0010

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0280 0290

0300 0310

*0315
OMB No. 1545-0988 Low-Income Housing Credit

Allocation Certification

Form 8609

(Rev. January 2000)

Attachment

Sequence No. 36  Do not file separately. The building owner must attach Form 8586,

Form 8609, and Schedule A (Form 8609) to its Federal income tax return. Department of the Treasury

Internal Revenue Service

Addition to Qualified Basis Amended Form

Allocation of Credit—Completed by Housing Credit Agency Only

A Address of building (do not use P. O. box)(see instructions) B Name and address of housing credit agency

C Name, address, and TIN of building owner receiving allocation D Employer identification number of agency

E Building identification number (BIN)

1a Date of allocation  / / b Maximum housing credit dollar amount allowable 1b

2 Maximum applicable credit percentage allowable 2 %

3a Maximum qualified basis 3a

Check here  if the eligible basis used in the computation of line 3a was increased under

the high-cost area provisions of section 42(d)(5)(C). Enter the percentage to which the eligible

basis was increased (see instructions)

b

4 Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.) 4 %

5 Date building placed in service  / /

Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and that I have examined

Part I of this form and to the best of my knowledge and belief, the information is true, correct, and complete.

 Signature of authorized official Name (please type or print) Date

First-Year Certification—Completed by Building Owner for First Year of Credit Period Only

7a Date building placed in service  / / b Eligible basis of building (see instructions) 7b

8a Original qualified basis of the building at close of first year of credit period 8a

6 Check the box that describes the allocation for the building (check one only):

a Newly constructed and federally subsidized b Newly constructed and not federally subsidized c Existing building

d Sec. 42(e) rehabilitation expenditures federally subsidized e Sec. 42(e) rehabilitation expenditures not federally subsidized

9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)? Yes No

b Do you elect to reduce eligible basis by disproportionate costs of non-low-income units (section 42(d)(3))? Yes No

10 Check the appropriate box for each election:

a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1)) Yes No

b Elect not to treat large partnership as taxpayer (section 42(j)(5)) Yes

c Elect minimum set-aside requirement (section 42(g)) (see instructions) 20-50 40-60 25-60 (N.Y.C. only)

d Elect deep-rent-skewed project (section 142(d)(4)(B)) (see instructions) 15-40

Note: A separate Schedule A (Form 8609), Annual Statement, for each building must be attached to the corresponding Form 8609

for each year of the 15-year compliance period.

Caution: Read the instructions under Signature (page 4) before signing this part.

Under penalties of perjury, I declare that the above building continues to qualify as a part of a qualified low-income housing project and meets the

requirements of Internal Revenue Code section 42 and that the qualified basis of the building has  has not  decreased for this tax

year. I have examined this form and attachments, and to the best of my knowledge and belief, they are true, correct, and complete.

Signature Taxpayer identification number Date

Name (please type or print)

For Paperwork Reduction Act Notice, see page 4. Cat. No. 63981U Form 8609 (Rev. 1-2000)

Part I

Part II

 

  



3b 1 — — %

TIN 

Check if:

Yes No

Are you treating this building as part of a multiple building project for purposes of section 42 (see

instructions)?

b

0010 0020 NO ENTRY

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0070

0080

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0310

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0460 0470

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0365

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0385

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0440 0450

0480
OMB No. 1545-1035 Recapture of Low-Income Housing Credit Form 8611

 Attach to your return. (Rev. January 1999)

Note: Complete a separate Form 8611 for each building to

which recapture applies.

Attachment

Sequence No. 90 Department of the Treasury

Internal Revenue Service

A Name(s) shown on return B Identifying number

C Address of building (as shown on Form 8609) D Building identification

number (BIN)

E Date placed in service (from

Form 8609)

Note: If recapture is passed through from a flow-through entity (partnership, S corporation, estate, or trust), skip lines 1 – 7 and

go to line 8.

1 Enter total credits reported on Form 8586 in prior years for this building 1

2 Credits included on line 1 attributable to additions to qualified basis (see instructions) 2

3 Credits subject to recapture. Subtract line 2 from line 1 3

4 Credit recapture percentage (see instructions) 4 .

5 Accelerated portion of credit. Multiply line 3 by line 4 5

6 Percentage decrease in qualified basis. Express as a decimal amount carried out to at least 3 places

(see instructions)

6

7 Amount of accelerated portion recaptured. Multiply line 5 by line 6. Section 42(j)(5) partnerships,

go to line 13. All other flow-through entities (except electing large partnerships), enter the result

here and enter each recipient’s share on the appropriate line of Schedule K-1. Generally,

flow-through entities other than electing large partnerships will stop here. (Note: An estate or

trust enters on line 8 only its share of recapture amount attributable to the credit amount

reported on its Form 8586. ) 7

8 Enter recapture amount from flow-through entity 8

9 Enter accelerated portion of the unused credit attributable to this building (see instructions) 9

10 Net recapture. Subtract line 9 from line 7 or line 8. If less than zero, enter -0- 10

11 Enter interest on the line 10 recapture amount (see instructions) 11

12 Total recapture. Add lines 10 and 11. Enter here and on the appropriate line of your tax return.

If more than one Form 8611 is filed, add the line 12 amounts from all forms and enter the total

on the appropriate line of your return. Electing large partnerships, see instructions 12

Only Section 42(j)(5) partnerships need to complete lines 13 and 14.

13 Enter interest on the line 7 recapture amount (see instructions) 13

14 Total recapture. Add lines 7 and 13 (see instructions) 14

● The building no longer meets the minimum

set-aside requirements of section 42(g)(1), the

gross rent requirement of section 42(g)(2), or

the other requirements for the units which are

set aside.

Purpose of Form

General Instructions

Section references are to the Internal

Revenue Code.

However, recapture does not apply if:

● You disposed of the building or an

ownership interest in it and you posted a

satisfactory bond or pledged eligible U.S.

Note: If the decrease in qualified basis is

because of a change in the amount for which

you are financially at risk on the building, then

you must first recalculate the amount of credit

taken in prior years under section 42(k) before

you calculate the recapture amount on this

form.

● The decrease in qualified basis does not

exceed the additions to qualified basis for

which credits were allowable in years after

the year the building was placed in service;

To complete this form you will need copies

of the following forms that you have filed:

Form 8586, Low-Income Housing Credit (and

Form 3800, General Business Credit, if

applicable); Form 8609, Low-Income Housing

Credit Allocation Certification; Schedule A

(Form 8609), Annual Statement; and Form

8611.

Generally, recapture applies if:

● You dispose of a building or an ownership

interest in it;

● There is a decrease in the qualified basis of

the building from one year to the next; or

Cat. No. 63983Q Form 8611 (Rev. 1-99)

Use this form if you must recapture part of

the low-income housing credit you took in

previous years because: Note: Flow-through entities must give

partners, shareholders, and beneficiaries the

information that is reported in items C, D, E,

and F of Form 8611.

F If building is financed in whole or part with tax-exempt bonds, see instructions and furnish:

Date of issue

CUSIP number

Issuer’s name

Name of issue

(1)

(3)

(2)

(4)

● You correct a noncompliance event within

a reasonable period after it is discovered or

should have been discovered;

.

● The qualified basis is reduced because of a

casualty loss, provided the property is

restored or replaced within a reasonable

period.

● The credit did not reduce your tax liability

(but you must adjust the allowable general

business credit carryback and carryforward); or

For Paperwork Reduction Act Notice, see page 2.

● The qualified basis of a building decreased

from one year to the next, or

● You disposed of the building or an

ownership interest in it, and you did not post

a satisfactory bond or pledge eligible U.S.

Treasury securities as collateral. For details on

how to avoid recapture on a building

disposition, see section 42(j)(6); Form 8693,

Low-Income Housing Credit Disposition Bond;

and Rev. Proc. 99-11, 1999-2 I.R.B. 14.

● You disposed of an ownership interest in a

building that you held through an electing

large partnership;

Treasury securities as collateral (for details,

see section 42(j)(6); Form 8693; and Rev.

Proc. 99-11);

Recordkeeping Requirements

To verify changes in qualified basis from year

to year, you must keep, for 3 years after the

15-year compliance period ends, a copy of all

Forms 8586, 8609, Schedule A (Form 8609),

8611, and 8693.

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Return by a Shareholder of a Passive Foreign

Investment Company or Qualified Electing Fund

Form 8621

(Rev. December 2000)

Attachment

Sequence No. 69 Department of the Treasury

Internal Revenue Service  See separate instructions.

Name of shareholder Identifying number (see page 2 of instructions)

Number, street, and room or suite no. (If a P.O. box, see page 2 of instructions.)

City or town, state, and ZIP code or country

Check type of shareholder filing the return: Individual Corporation Partnership S Corporation Nongrantor Trust Estate

Name of passive foreign investment company (PFIC) or qualified electing fund (QEF) Employer identification number (if any)

Address (Enter number, street, city or town, and country.) Tax year of company or fund: calendar year 20 or other

tax year beginning , 20 and

ending , 20 .

Elections (See instructions.)

A

B

C

D

Income From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 1a through 2c. If you are making

Election D, also complete lines 3a through 4c. (See page 5 of instructions.)

Enter your pro rata share of the ordinary earnings of the QEF 1a

Enter the portion of line 1a that is included in income under

section 551 or 951 or that may be excluded under section 1293(g) 1b

Subtract line 1b from line 1a. Enter this amount on your tax return as dividend income 1c

Enter your pro rata share of the total net capital gain of the QEF 2a

Enter the portion of line 2a that is included in income under

section 551 or 951 or that may be excluded under section 1293(g)

b

2b

Subtract line 2b from line 2a. This amount is a net long-term capital gain. Enter this amount

in Part II of the Schedule D used for your income tax return. (See instructions.)

c

2c

Add lines 1c and 2c 3a

2a

Enter the total amount of cash and the fair market value of other

property distributed or deemed distributed to you during the tax

year of the QEF. (See instructions.)

b

3b

Enter the portion of line 3a not already included in line 3b that is

attributable to shares in the QEF that you disposed of, pledged,

or otherwise transferred during the tax year

c

3c

Add lines 3b and 3c 3d

3e Subtract line 3d from line 3a, and enter the difference (if zero or less, enter amount in brackets)

Important: If line 3e is greater than zero, and no portion of line 1a or 2a is includible in income

under section 551 or 951, you may make Election D with respect to the amount on line 3e.

Enter the total tax for the tax year (See instructions.) 4a

3a

4b

Enter the total tax for the tax year determined without regard to

the amount entered on line 3e

b

Subtract line 4b from line 4a. This is the deferred tax, the time for payment of which is

extended by making Election D. See instructions

c

4c

For Paperwork Reduction Act Notice, see page 7 of separate instructions. Form 8621 (Rev. 12-2000)

Part I

Part II

E

1a

b

c

d

e

4a

Cat. No. 64174H

Election To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 1a through 2c of Part II.

Deemed Sale Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF, elect to recognize gain on the

deemed sale of my interest in the PFIC. Enter gain or loss on line 10f of Part IV.

Deemed Dividend Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF that is a controlled foreign

corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess

distribution. Enter this amount on line 10e.

Election To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on

the undistributed earnings and profits of the QEF until this election is terminated. Complete lines 3a through 4c of Part II to

calculate the tax that may be deferred.

Election To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC, elect to treat as an excess distribution the gain

recognized on the deemed sale of my interest in the PFIC, or, if I qualify, my share of the PFIC’s post-1986 earnings and profits deemed

distributed, on the last day of its last tax year as a PFIC under section 1297(a). Enter gain on line 10f of Part IV.

OMB No. 1545-1002

Election To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is

marketable within the meaning of section 1296(e). Complete Part III.

F

Note: If any portion of line 1a or line 2a of Part II is includible under section 551 or 951, you may not make this election.

Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election.

Shareholder tax year: calendar year 20 or other tax year

beginning , 20 and ending , 20 .

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Form 8621 (Rev. 12-2000) Page 2

Distributions and Disposition of Stock in a Section 1291 Fund (See page 6 of instructions.)

Enter your total distributions from the PFIC during the current tax year. If the holding period of

the PFIC stock began in the current tax year, this amount is dividend income to the extent

there are accumulated earnings and profits

10a

Enter the total distributions (reduced by the portions of such distributions that were excess

distributions but not included in income under section 1291(a)(1)(B)) made by the company for

each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s

holding period before the current tax year)

b

c Divide line 10b by 3. (See instructions if the number of preceding tax years is less than 3.)

d Multiply line 10c by 125%. Enter the lesser of line 10a or line 10d as a dividend on your income tax return

Subtract line 10d from line 10a. This amount, if more than zero, is the total excess distribution. If

zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part

IV. See instructions if you received more than one distribution during the current tax year

e

Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291

fund. If a gain, complete line 11. If a loss, show it in brackets and do not complete line 11

f

Attach a statement for each distribution and disposition. Show your holding period for each

share of stock or block of shares held. Allocate the excess distribution to each day in your

holding period. Add all amounts that are allocated to days in each tax year.

11a

Enter the total of the amounts determined in line 11a that are allocable to the current tax year

and tax years before the foreign corporation became a PFIC (pre-PFIC tax years). Enter these

amounts on your income tax return as other income

b

10b

Enter the aggregate increases in tax (before credits) for each tax year in your holding period

(other than the current tax year and pre-PFIC years). (See instructions.)

c

11c

d Foreign tax credit. (See instructions.) 11d

Subtract line 11d from line 11c. Enter this amount on your income tax return as “additional

tax.” (See instructions.)

e

11e

Determine interest on each net increase in tax determined on line 11e using the rates and

methods of section 6621. Enter the aggregate amount of interest here. (See instructions.)

f

11f

Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections

Complete a separate column for each outstanding election. Complete lines 9 and 10 only if there is a

partial termination of the section 1294 election.

(i) (ii) (iii) (iv) (v) (vi)

1 Tax year of outstanding

election

Undistributed earnings to

which the election relates

2

3 Deferred tax

4 Interest accrued on deferred

tax (line 3) as of the filing date

5 Event terminating election

6 Earnings distributed or deemed

distributed during the tax year

Deferred tax due with this

return

7

Accrued interest due with

this return

8

Deferred tax outstanding after

partial termination of election

9

Interest accrued after partial

termination of election

10

Part IV

Part III

10a

10c

10d

10e

10f

11b

Complete a separate Part IV for each excess distribution.

Part V

Gain or (Loss) From Mark-to-Market Election (See page 5 of instructions.)

5 Enter the fair market value of your PFIC stock at the end of the tax year 5

6 Enter your adjusted basis in the stock at the end of the tax year 6

Excess. Subtract line 6 from line 5. If a gain, stop here. Include this amount as ordinary income

on your tax return. If a loss, go to line 8

7

7

8 Enter any unreversed inclusions (as defined in section 1296(d)). See instructions. 8

9 Enter the smaller of line 7 or line 8. Include this amount as an ordinary loss on your tax return 9

Form 8621 (Rev. 12-2000)

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Interest Computation Under the Look-Back

Method for Completed Long-Term Contracts

Form 8697 OMB No. 1545-1031

(Rev. March 1998)

 See separate instructions. Department of the Treasury

Internal Revenue Service  Please print or type.

For the filing year beginning , and ending . See page 3 of the instructions.

Name Identifying number

Fill In Your Number, street, and apt., room, or suite no. If a P.O. box, see page 3 of the instructions. B Check applicable box to show type of taxpayer:

Address Only If

You Are Filing This

Form Separately

and Not With Your

Tax Return

Corporation S corporation

City or town, state, and ZIP code Individual Partnership

Estate or trust

C If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that holds one or more long-term contracts to which this

interest computation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity.

Name of entity Employer identification number

Date of each prior year to which interest

computation relates: Taxable income (or loss) for the prior year(s) shown on tax

return (or as previously adjusted) before net operating loss

or capital loss carrybacks (other than carrybacks that must

be taken into account to properly compute interest under

section 460). See page 3 of the instructions. If you were

required to file Form 8697 for an earlier year, enter adjusted

taxable income for the prior year(s) from line 3, Form 8697,

for the most recent filing year that affects the prior year(s)

1 (d)

Totals

(Add columns (a),

(b), and (c).)

(c)

Year ended

(b)

Year ended

(a)

Year ended

Adjustment to income to reflect the difference between:

(a) the amount of income required to be allocated for

post-February 1986 contracts completed or adjusted

during the tax year based on the actual contract price and

costs, and (b) the amount of income reported for such

contracts based on estimated contract price and costs.

See page 3 of the instructions and attach a schedule listing

each separate contract, unless you were an owner of an

interest in a pass-through entity reporting this amount from

Schedule K-1 or a similar statement

2

Adjusted taxable income for look-back purposes. Combine

lines 1 and 2

3

Income tax liability on line 3 amount using tax rates in effect

for the prior year(s). See page 3 of the instructions

4

Income tax liability shown on return (or as previously

adjusted) for the prior year(s). See page 3 of the instructions.

If you were required to file Form 8697 for an earlier year,

enter the amount required to be reported on line 4, Form

8697, for the most recent filing year that affects the prior

year(s)

5

Increase (or decrease) in tax for the prior year(s) on which

interest is due (or is to be refunded). Line 4 minus line 5

6

Interest due on increase, if any, shown on line 6. See

page 3 of the instructions for computation

7

Interest to be refunded on decrease, if any, shown on

line 6. See page 3 of the instructions for computation

8

Net amount of INTEREST TO BE REFUNDED TO YOU. If line 8, column (d), exceeds line 7, column (d), enter the

excess. File Form 8697 separately; DO NOT attach it to your tax return. See page 4 of the instructions

9

Net amount of INTEREST YOU OWE. If line 7, column (d), exceeds line 8, column (d), enter the excess. Attach

Form 8697 to your tax return. See page 4 of the instructions for where to include this amount on your return

10

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Form 8697 (Rev. 3-98)

Regular Method

A

Part I

Cat. No. 64598V

Attachment

Sequence No. 97

mo. yr. mo. yr. mo. yr.

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"X"

OR

BLANK

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*0367
Under penalties of perjury, I declare that I have examined this form, 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.

Sign Here Only If

You Are Filing This

Form Separately

and Not With Your

Tax Return Signature(s) Date

Date Preparer’s social security number Preparer’s

signature Check if Paid self-employed 

Preparer’s

Use Only

Firm’s name (or yours

if self-employed) and

address

EIN 

ZIP code 

Form 8697 (Rev. 3-98) Page 2

Simplified Marginal Impact Method

Date of each prior year to which interest

1 Adjustment to regular taxable income to reflect the computation relates:

difference between: (a) the amount of such income required

to be allocated for post-February 1986 contracts

completed or adjusted during the tax year based on actual

contract price and costs, and (b) the amount of such

income reported for such contracts based on estimated

contract price and costs. See page 5 of the instructions

and attach a schedule listing each separate contract,

unless you were an owner of an interest in a pass-through

entity reporting this amount from Schedule K-1 or a similar

statement

2 Increase (or decrease) in regular tax for prior year(s).

Multiply line 1 in each column by the applicable regular tax

rate. See page 5 of the instructions

3 Adjustment to alternative minimum taxable income to

reflect the difference between: (a) the amount of such

income required to be allocated for post-February 1986

contracts completed or adjusted during the tax year based

on actual contract price and costs, and (b) the amount of

such income reported for such contracts based on

estimated contract price and costs. See page 5 of the

instructions and attach a schedule listing each separate

contract, unless you were an owner of an interest in a

pass-through entity reporting this amount from Schedule

K-1 or a similar statement

4 Increase (or decrease) in alternative minimum tax (AMT) for

prior year(s). Multiply line 3 in each column by the applicable

AMT rate. See page 5 of the instructions

5 Enter the amount from line 2 or line 4, whichever is greater.

See page 5 of the instructions if either amount is negative

Pass-through entities: Skip line 6 and enter on line 7 the

amount from line 5.

6 Overpayment ceiling. For each column in which line 5 is a

negative number, enter your total tax liability for the prior

year, as adjusted for past applications of the look-back

method, and after net operating loss, capital loss, and credit

carryovers and carrybacks to that year. For each column

in which line 5 is a positive number, leave line 6 blank and

enter on line 7 the amount from line 5

7 Increase (or decrease) in tax for the prior year(s) on which

interest is due (or is to be refunded). Enter the amount from

line 5 or line 6, whichever is smaller. Treat both numbers

as positive when making this comparison, but enter the

amount as a negative number

8 Interest due on increase, if any, shown on line 7. See page

5 of the instructions for computation

9 Interest to be refunded on decrease, if any, shown on

line 7. See page 5 of the instructions for computation

10 Net amount of INTEREST TO BE REFUNDED TO YOU. If line 9, column (d), exceeds line 8, column (d), enter the

excess. File Form 8697 separately; DO NOT attach it to your tax return. See page 5 of the instructions

11 Net amount of INTEREST YOU OWE. If line 8, column (d), exceeds line 9, column (d), enter the excess. Attach

Form 8697 to your tax return. See page 5 of the instructions for where to include this amount on your return

(d)

Totals

(Add columns (a),

(b), and (c).)

(a)

Year ended

Note: For prior years beginning before 1987, skip lines 3

and 4 and enter on line 5 the amount from line 2.

mo. yr.

(b)

Year ended

mo. yr.

(c)

Year ended

mo. yr.

Part II









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Draft as of

8/06/2003

OMB No. 1545-1505 Orphan Drug Credit

Form 8820

 Attach to your tax return. Attachment

Sequence No. 103 Department of the Treasury

Internal Revenue Service

Name(s) shown on return Identifying number

Current Year Credit

1 1

2 2

3

4

3

4

Form 8820 (2003)

Part I

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

5

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

8a 8a

Credit for child and dependent care expenses (Form 2441, line 11) 8b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

8d

Foreign tax credit

d

8e

Possessions tax credit (Form 5735, line 17 or 27)

8f f

8g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 8a through 8l 8m

9 Net income tax. Subtract line 8m from line 7. If zero, skip lines 10 through 13 and enter -0- on line 14 9

6 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 6

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

10

Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

10

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

11 Enter 25% (.25) of the excess, if any, of line 10 over $25,000 (see instructions)

13

Subtract line 13 from line 9. If zero or less, enter -0-

13

14

Credit allowed for the current year. Enter the smaller of line 4 or line 14 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 14 is smaller than line 4, see instructions 15

Part II



Mortgage interest credit (Form 8396, line 11)

c 8c

5 Regular tax before credits:

7 Add lines 5 and 6 7

12

Enter the greater of line 11 or line 12

11

 12

Cat. No. 11208S

Qualified clinical testing expenses paid or incurred during the tax year

Current year credit. Multiply line 1 by 50% (.50) (see instructions)

Pass-through orphan drug credits from an S corporation, partnership, estate, or trust

Current year credit. Add lines 2 and 3

i

Adoption credit (Form 8839, line 18) 8h

General Instructions

Purpose of Form

Who Must File

An individual, estate, trust, organization, or

corporation that elects to claim an orphan

drug credit, or any S corporation,

partnership, estate, or trust that allocates

the credit to its shareholders, partners, or

beneficiaries must complete this form and

attach it to its income tax return.

Use Form 8820 to claim the orphan drug

credit. The credit is 50% of qualified

clinical testing expenses paid or incurred

during the tax year. See section 45C and

Regulations section 1.28-1 for details.

Definitions

Qualified clinical testing expenses.

Generally, qualified clinical testing

expenses are amounts paid or incurred by

the taxpayer that would be described as

qualified research expenses under section

41, with two modifications:

● In sections 41(b)(2) and (3), “clinical

testing” is substituted for “qualified

research” and

Section references are to the Internal

Revenue Code unless otherwise noted.

District of Columbia first-time homebuyer credit (Form 8859, line 11) 8i

j

For Paperwork Reduction Act Notice, see back of form.

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

8j

8k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 8m from line 5. If zero or less, enter -0-

15

14



e Credit for qualified retirement savings contributions (Form 8880, line 14)

8l

m

2003

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0200

0210

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0240

0245

0250

0260

0270

0125

0010
Draft as of

6/17/2003

OMB No. 1545-1190 Like-Kind Exchanges

Form 8824

(and section 1043 conflict-of-interest sales)

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 109

Name(s) shown on tax return Identifying number

Information on the Like-Kind Exchange

1 Description of like-kind property given up 

2 Description of like-kind property received 

3 Date like-kind property given up was originally acquired (month, day, year) 3 / /

4 Date you actually transferred your property to other party (month, day, year) 4 / /

5 / /

Date like-kind property you received was identified by written notice to another party (see

instructions for 45-day written notice requirement) (month, day, year)

5

6 Date you actually received the like-kind property from other party (month, day, year) (see instructions) 6 / /

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly

(such as through an intermediary) (see instructions)? If “Yes,” complete Part II. If “No,” go to Part III

8 Name of related party Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

Relationship to you

During this tax year (and before the date that is 2 years after the last transfer of property that was part of the

exchange), did the related party directly or indirectly (such as through an intermediary) sell or dispose of any

part of the like-kind property received from you in the exchange?

9

During this tax year (and before the date that is 2 years after the last transfer of property that was part of the

exchange), did you sell or dispose of any part of the like-kind property you received?

10

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not the

year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the deferred

gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

The disposition was after the death of either of the related parties.

The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as its

principal purpose. If this box is checked, attach an explanation (see instructions).

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property,

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up 12

13 Adjusted basis of other property given up 13

Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale

14

14

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, reduced

(but not below zero) by any exchange expenses you incurred (see instructions) 15

16 FMV of like-kind property you received 16

17 Add lines 15 and 16 17

Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions)

18

18

19 Realized gain or (loss). Subtract line 18 from line 17 19

20 Enter the smaller of line 15 or line 19, but not less than zero 20

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21

Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23

22

22

For Paperwork Reduction Act Notice, see page 4. Cat. No. 12311A Form 8824 (2003)

Part I

Yes No

Yes No

Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

23

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions

Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on Schedule

D or Form 4797, unless the installment method applies (see instructions)

Recognized gain. Add lines 21 and 22

25

23

24

25

a

b

c

Part III

Part II Related Party Exchange Information

2003

Yes No

0020

0030

0040

0050

0060

0070

0080 0100

0110

0130 0140 0150 0160

0170 0120

0180

0190

0200

0210

+0220

@0225

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

0350

0360

*0025

*0035

*0305

*0345

0185

0195

0010
Draft as of

6/17/2003

Form 8824 (2003) Page 2

Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Description of divested property 

Description of replacement property 

Date divested property was sold (month, day, year) 29 / /

Sales price of divested property (see instructions) 30

26

31

27

Basis of divested property

Realized gain. Subtract line 31 from line 30

28

33

29

Cost of replacement property purchased within 60 days after date

of sale

30

34

31

Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions)

Basis of replacement property. Subtract line 37 from line 33

32

35

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government for reporting

nonrecognition of gain under section 1043 on the sale of property to comply with the conflict-of-interest requirements. This

part can be used only if the cost of the replacement property exceeds the basis of the divested property.

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

33

34

35

36

37

38

Subtract line 33 from line 30. If zero or less, enter -0-

Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions)

Deferred gain. Subtract the sum of lines 35 and 36 from line 32

36

Part IV

Form 8824 (2003)

Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a

copy of your certificate. Keep the certificate with your records.) 

37

38

32

Section references are to the Internal

Revenue Code unless otherwise noted.

General Instructions

Purpose of Form

Use Parts I, II, and III of Form 8824 to

report each exchange of business or

investment property for property of a like

kind. Certain members of the executive

branch of the Federal Government use Part

IV to elect to defer gain on conflictof-interest sales.

If during the current tax year you

transferred property to another party in a

like-kind exchange, you must file Form

8824 with your tax return for that year.

Also file Form 8824 for the 2 years

following the year of a related party

exchange (see the instructions for line 7 on

page 3).

Like-Kind Exchanges

Generally, if you exchange business or

investment property solely for business or

investment property of a like kind, no gain

or loss is recognized under section 1031.

If, as part of the exchange, you also

receive other (not like-kind) property or

money, gain is recognized to the extent of

the other property and money received,

but a loss is not recognized.

Section 1031 does not apply to

exchanges of inventory, stocks, bonds,

notes, other securities or evidence of

indebtedness, or certain other assets. See

section 1031(a)(2).

Multiple exchanges. If you made more

than one like-kind exchange, you may file

only a summary Form 8824 and attach

your own statement showing all the

information requested on Form 8824 for

each exchange. Include your name and

identifying number at the top of each page

of the statement. On the summary Form

8824, enter only your name and identifying

number, “Summary” on line 1, the total

recognized gain from all exchanges on line

23, and the total basis of all like-kind

property received on line 25.

Real properties generally are of like kind,

regardless of whether they are improved or

unimproved. However, real property in the

United States and real property outside the

United States are not like-kind properties.

When To File

–

Deferred exchanges. A deferred exchange

occurs when the property received in the

exchange is not received at the same time

as the transfer of the property given up.

For a deferred exchange to qualify as

like-kind, you must comply with the 45-day

written notice and receipt requirements

explained in the instructions for lines 5

and 6.

Like-kind property. Properties are of like

kind if they are of the same nature or

Multi-asset exchanges. A multi-asset

exchange involves the transfer and receipt

of more than one group of like-kind

properties. For example, an exchange of

character, even if they differ in grade or

quality. Personal properties of a like class

are like-kind properties. However, livestock

of different sexes are not like-kind

properties. Also, personal property used

predominantly in the United States and

personal property used predominantly

outside the United States are not like-kind

properties. See Pub. 544, Sales and Other

Dispositions of Assets, for more details.

0380

0390

0410

0420

0440

0400

0430

0450

0460

0470

0480

0490

0500

*0405

*0395
Rental Real Estate Income and Expenses of a OMB No. 1545-1186

Partnership or an S Corporation Form 8825

Department of the Treasury

Internal Revenue Service  Attach to Form 1065, Form 1065-B, or Form 1120S.

Name Employer identification number

1 Show the kind and location of each property. See page 2 for additional properties.

A

B

C

D

Properties

Rental Real Estate Income A B C D

2 Gross rents 2

Rental Real Estate Expenses

3 Advertising 3

4 Auto and travel 4

5 Cleaning and maintenance 5

6 Commissions 6

7 Insurance 7

8 Legal and other professional fees 8

9 Interest 9

10 Repairs 10

11 Taxes 11

12 Utilities 12

13 Wages and salaries 13

14 Depreciation (see instructions) 14

15 Other (list) 

15

16 Total expenses for each property.

Add lines 3 through 15 16

17 Total gross rents. Add gross rents from line 2, columns A through H 17

18 ( ) 18 Total expenses. Add total expenses from line 16, columns A through H

19 Net gain (loss) from Form 4797, Part II, line 18, from the disposition of property from rental real

estate activities 19

20a Net income (loss) from rental real estate activities from partnerships, estates, and trusts in which

this partnership or S corporation is a partner or beneficiary (from Schedule K-1) 20a

b

21 Net income (loss) from rental real estate activities. Combine lines 17 through 20a. Enter the result

here and on:

For Paperwork Reduction Act Notice, see back of form. Form 8825 (2003)

 See instuctions on back.

Cat. No. 10136Z

Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line 20a.

Attach a schedule if more space is needed:

(1) Name (2) Employer identification number

● Form 1065-B: Part I, line 4

● Form 1065 or 1120S: Schedule K, line 2, or 21 

2003

0020

0230

0420

0610

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0050

0060

0070

0080

0090

0100

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0160

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0250

0270

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0290

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0260

0430

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0550

0620

0630

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0650

0660

0670

0680

0690

0700

0710

0720

0730

0740

*0210

0170

0180

0190

0200

0220

0370

0380

0390

0400

0410

0560

0570

0580

0590

0600

0750

0760

0770

0780

0790

0800***

0810***

0820

0830

0910

0850

0870

0890

0860

0900

0880

*0840

0010
Form 8825 (2003) Page 2

1 Show the kind and location of each property.

E

F

G

H

Properties

Rental Real Estate Income E F G H

2 Gross rents 2

Rental Real Estate Expenses

3 Advertising 3

4 Auto and travel 4

5 Cleaning and maintenance 5

6 Commissions 6

7 Insurance 7

8 Legal and other professional fees 8

9 Interest 9

10 Repairs 10

11 Taxes 11

12 Utilities 12

13 Wages and salaries 13

14 Depreciation (see instructions) 14

15 Other (list) 

15

Total expenses for each property.

Add lines 3 through 15

16

16

Complete lines 1 through 16 for each

property. But complete lines 17 through 21 on

only one Form 8825. The figures on lines 17 and

18 should be the combined totals of all forms.

Instructions

Section references are to the Internal Revenue

Code.

Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the

Internal Revenue laws of the United States. You

are required to give us the information. We need

it to ensure that you are complying with these

laws and to allow us to figure and collect the

right amount of tax.

Lines 1 through 21. Form 8825 provides space

for up to eight properties. If there are more than

eight properties, complete and attach additional

Forms 8825.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping, 6 hr., 27 min.; Learning about

the law or the form, 34 min.; Preparing the

form, 1 hr., 37 min.; Copying, assembling, and

sending the form to the IRS, 16 min.

The number of columns to be used for

reporting income and expenses on this form may

differ from the number of rental real estate

activities the partnership or S corporation has for

purposes of the passive activity limitations. For

example, a partnership owns two apartment

buildings, each located in a different city. For

purposes of the passive activity limitations, the

partnership grouped both buildings into a single

activity. Although the partnership has only one

rental real estate activity, it must report the

income and deductions for each building in

separate columns.

Line 1. Show the kind of property rented out

(e.g., “apartment building”). Give the street

address, city or town, and state.

Line 14. The partnership or S corporation may

claim a depreciation deduction each year for

rental property (except for land, which is not

depreciable). If the partnership or S corporation

placed property in service during the current tax

If you have comments concerning the

accuracy of these time estimates or suggestions

for making this form simpler, we would be happy

to hear from you. See the instructions for the tax

return with which this form is filed.

Purpose of form. Partnerships and

S corporations use Form 8825 to report income

and deductible expenses from rental real estate

activities, including net income (loss) from rental

real estate activities that flow through from

partnerships, estates, or trusts.

Do not report on Form 8825 any:

Before completing this form, be sure to read: 

● Passive Activity Limitations in the

instructions for Form 1065 or Form 1120S, or

Passive Loss Limitation Activities in the

Instructions for Form 1065-B, especially for the

definition of “rental activity.”

● Extraterritorial Income Exclusion in the

instructions for Form 1065, 1065-B, or 1120S.

You are not required to provide the

information requested on a form that is subject

to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or

records relating to a form or its instructions must

be retained as long as their contents may

become material in the administration of any

Internal Revenue law. Generally, tax returns and

return information are confidential, as required

by section 6103.

● Income or deductions from a trade or

business activity or a rental activity other than

rental real estate.

● Portfolio income or deductions.

● Other items that must be reported separately

to the partners or shareholders.

● Section 179 expense deduction.

However, if the partnership or S corporation

has more than one rental real estate activity,

attach a statement to Schedule K that reports

the net income (loss) for each separate activity.

Also, attach a statement to each Schedule K-1

that reports each partner’s or shareholder’s

share of the net income (loss) for each separate

activity (except for limited partners in an electing

large partnership). See Passive Activity

Reporting Requirements in the instructions for

Form 1065, Form 1065-B, or Form 1120S for

additional information that must be provided for

each activity.

year or claimed depreciation on any vehicle or

other listed property, complete and attach

Form 4562, Depreciation and Amortization. See

Form 4562 and its instructions to figure the

depreciation deduction.

Form 8825 (2003)

● Commercial revitalization deductions.

0950

1150

1340

1530

*1090

0960

0970

0980

0990

1000

1010

1020

1030

1040

1050

1060

1070

1080

+1100

+1110

+1120

1140

+1130

1160

1170

1180

1190

1200

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1230

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+1290

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+1310

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1520

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1590

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1610

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1640

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1660

+1670

+1680

+1690

+1700

1710

0933
Draft as of

8/06/2003

OMB No. 1545-1205 8826 Disabled Access Credit

Form

 Attach to your tax return.

Attachment

Sequence No. 86 Department of the Treasury

Internal Revenue Service

Name(s) shown on return Identifying number

Current Year Credit

1 Total eligible access expenditures (see instructions) 1

2 Minimum amount 2 $ 250 00

3 Subtract line 2 from line 1. If zero or less, enter -0- 3

4 Maximum amount 4 $10,000 00

5 Enter the smaller of line 3 or line 4 5

6 Multiply line 5 by 50% (.50) 6

Disabled access credits from

pass-through entities:

7 If you are a— Then enter the total of the current year disabled access credits from—

a Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

b Partner Schedule K-1 (Form 1065), lines 12c, 12d, or 13

7

8 Current year credit. Add lines 6 and 7, but do not enter more than $5,000 8

Part I



Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12774N Form 8826 (2003)

● Individuals. Enter the amount from Form 1040, line 41

9

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the amount from the applicable line of your return

●

●

12a 12a

Credit for child and dependent care expenses (Form 2441, line 11) 12b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

12d

Foreign tax credit

d

e 12e

Possessions tax credit (Form 5735, line 17 or 27)

12f f

12g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 12a through 12l 12m

13 Net income tax. Subtract line 12m from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18 13

10 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 10

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

14

Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

14

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see

instructions)

17

Subtract line 17 from line 13. If zero or less, enter -0-

17

18

Credit allowed for the current year. Enter the smaller of line 8 or line 18 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 18 is smaller than line 8, see instructions 19



Mortgage interest credit (Form 8396, line 11)

c 12c

9 Regular tax before credits:

11 Add lines 9 and 10 11

16

Enter the greater of line 15 or line 16

15

 16

i

Adoption credit (Form 8839, line 18) 12h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 12i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

12j

12k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 12m from line 9. If zero or less, enter -0-

19

18



12l

m

Credit for qualified retirement savings contributions (Form 8880, line 14)

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

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0170

0180

0190

0200

0210

0220

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0250

0260

0265

0270

0280

*0025

0290

NO ENTRY

0145
Draft as of

7/31/2003

OMB No. 1545-1282 Enhanced Oil Recovery Credit Form 8830

 Attach to your tax return. Attachment

Sequence No. 78 Department of the TreasuryInternal Revenue Service

Name(s) shown on return Identifying number

Current Year Credit 

1 Qualified enhanced oil recovery costs (see instructions) 1

2 Multiply line 1 by 15% (.15) 2

3

4

Enhanced oil recovery credits

from pass-through entities:

3 If you are a— Then enter the total of the current year credits from—

a Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

b Partner Schedule K-1 (Form 1065), lines 12c, 12d, or 13

4

Form 8830 (2003)

Part I



Current year credit. Add lines 2 and 3

Cat. No. 13059B

Section references are to the Internal

Revenue Code unless otherwise noted.

Use Form 8830 to claim the enhanced oil

recovery credit.

The credit generally is 15% of qualified

costs for the year, but is reduced when the

reference price per barrel exceeds the

base value of $28 (as adjusted by inflation).

For 2003, there is no reduction of the

credit.

General Instructions An owner of an operating mineral

interest may claim or elect not to claim this

credit any time within 3 years from the due

date (excluding extensions) of its return on

either its original or an amended return.

This credit is part of the general business

credit.

Purpose of Form

Amount of Credit

For Paperwork Reduction Act Notice, see back of form.

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

5

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the amount from the applicable line of your return

●

●

8a 8a

Credit for child and dependent care expenses (Form 2441, line 11) 8b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

8d

Foreign tax credit

d

e 8e

Possessions tax credit (Form 5735, line 17 or 27)

8f f

8g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 8a through 8l 8m

9 Net income tax. Subtract line 8m from line 7. If zero, skip lines 10 through 13 and enter -0- on line 14 9

6 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 6

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

10

Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

11

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

11 Enter 25% (.25) of the excess, if any, of line 10 over $25,000 (see

instructions)

13

Subtract line 13 from line 9. If zero or less, enter -0-

13

14

Credit allowed for the current year. Enter the smaller of line 4 or line 14 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 14 is smaller than line 4, see instructions 15

Part II



Mortgage interest credit (Form 8396, line 11)

c 8c

5 Regular tax before credits:

7 Add lines 5 and 6 7

12

Enter the greater of line 11 or line 12

 12

i

Adoption credit (Form 8839, line 18) 8h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 8i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

8j

8k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 8m from line 5. If zero or less, enter -0-

15

14



8l

Credit for qualified retirement savings contributions (Form 8880, line 14)

m

10

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

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0140

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0170

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0190

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0270

NO ENTRY

0125

0010
Entity Classification Election OMB No. 1545-1516

Form 8832

Department of the Treasury

Internal Revenue Service

Type

or

Print

EIN 

Name of entity

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country.

1 Type of election (see instructions):

2 Form of entity (see instructions):

4 Election is to be effective beginning (month, day, year) (see instructions) 

5 Name and title of person whom the IRS may call for more information 6 That person’s telephone number

a

b

Cat. No. 22598R Form 8832 (Rev. 9-2002)

Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated above, and that

I (we) have examined this consent statement, and to the best of my (our) knowledge and belief, it is true, correct, and complete. If I am an officer,

manager, or member signing for all members of the entity, I further declare that I am authorized to execute this consent statement on their behalf.

Signature(s) Date Title

(Rev. September 2002)

Initial classification by a newly-formed entity.

Change in current classification.

a

b

A domestic eligible entity electing to be classified as an association taxable as a corporation.

A domestic eligible entity electing to be classified as a partnership.

c

d

A domestic eligible entity with a single owner electing to be disregarded as a separate entity.

A foreign eligible entity electing to be classified as an association taxable as a corporation.

e

f

A foreign eligible entity electing to be classified as a partnership.

A foreign eligible entity with a single owner electing to be disregarded as a separate entity.

Consent Statement and Signature(s) (see instructions)

For Paperwork Reduction Act Notice, see page 4.

/ /

3 Disregarded entity information (see instructions):

Name of owner 

Identifying number of owner 

Country of organization of entity electing to be disregarded (if foreign) 

a

b

c

( )

0020

0030 0040 0050

0060

0070

0080

0090

0100

0110

0120

0130

0136

0150 0160

0010

0132

0134

0140

*0165
Draft as of

7/18/2002

Form 8834

Department of the Treasury

Internal Revenue Service

Qualified Electric Vehicle Credit OMB No. 1545-1374

Attachment

Sequence No. 111

 Attach to your tax return.

Part I

Part II

Name(s) shown on return Identifying number

Tentative Credit

Cost of vehicle

Section 179 expense deduction (see instructions)

Subtract line 3 from line 2

Multiply line 4 by 10% (.10)

Maximum credit per vehicle

Enter the smaller of line 5 or line 6

Add columns (a) through (c) on line 7

Passive activity credits included on line 10 (see instructions)

Subtract line 11 from line 10

Passive activity credits allowed for 2002 (see instructions)

Tentative qualified electric vehicle credit. Add lines 12 and 13 

Allowable Credit

Regular tax before credits.

● Individuals. Enter the amount from Form 1040, line 42.

● Corporations. Enter the amount from Form 1120, Schedule J, line 3.

● Other filers. Enter the regular tax before credits from your return.

Credits that reduce regular tax before the qualified electric vehicle credit:

Credit for child and dependent care expenses (Form 2441, line 11)

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

Mortgage interest credit (Form 8396, line 11)

Foreign tax credit

Credit for fuel from a nonconventional source

Add lines 16a through 16k

Net regular tax. Subtract line 16l from line 15. If zero or less, do not file this form; you cannot

claim this credit

Tentative minimum tax (see instructions).

● Individuals. Enter the amount from Form 6251, line 33.

● Corporations. Enter the amount from Form 4626, line 13.

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 54.

Subtract line 18 from line 17. If zero or less, do not file this form; you cannot claim this credit

Allowable qualified electric vehicle credit. Enter the smaller of line 14 or line 19 (if line 19 is

smaller, see instructions). Also enter on Form 1040, line 53; Form 1120, Schedule J, line 6c;

Form 1041, Schedule G, line 2b; or the appropriate line of other income tax returns 

2

3

4

5

6

7

10

11

12

13

14

15

a

b

c

g

i

j

16

17

18

19

2

3

4

5

6

10

11

12

13



15

16a

16b

16c

16g

16i

16l

17

18

19

20

(a) (b) (c)

Cat. No. 14953G Form 8834 (2002)

16h

Possessions tax credit (Form 5735, line 17 or 27)

h

If you are a— Then enter the total current year credits from—

Shareholder Schedule K-1 (Form 1120S), lines 12d through 13

8

9 Qualified electric vehicle credits from pass-through entities:

Add lines 8 and 9

9

8



 See instructions on back.

Partner Schedule K-1 (Form 1065), lines 12c through 13

For Paperwork Reduction Act Notice, see back of form.



Use a separate column for each vehicle. If you need more columns,

use additional Forms 8834 and include the total on line 8.

d

Adoption credit (Form 8839, line 18)

e

District of Columbia first-time homebuyer credit (Form 8859, line 11)

16d

16e

Education credits (Form 8863, line 18)

Credit for qualified retirement savings contributions (Form 8880, line 14)

k

l

16j

16k

1 Enter date vehicle placed in service (MM/DD/YYYY) 1 // // //

14

20

7

f Child tax credit (Form 1040, line 50) 16f

4,000 4,000 4,000

2002

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

0350

0360

0370

0380

0390

0015 0065 0115

0055 0105 0155

0285
Draft as of

8/06/2003

Form

Department of the Treasury

Internal Revenue Service

Renewable Electricity Production Credit OMB No. 1545-1362

 Attach to your tax return.

Attachment

Sequence No. 95

Current Year Credit

Electricity produced by qualified closed-loop biomass facility or qualified poultry waste

facility:

1 Kilowatt-hours produced and sold (see instructions)

2 Phaseout adjustment (see instructions)

3 Credit for electricity produced by closed-loop biomass or poultry waste facility. Subtract line 2 from line 1

Electricity produced by qualified wind facility:

4 Kilowatt-hours produced and sold (see instructions)

5 Phaseout adjustment (see instructions)

6 Credit for electricity produced by wind facility. Subtract line 5 from line 4

7 Total credit before reduction. Add lines 3 and 6

Reduction for government grants, subsidized financing, and other credits:

8 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy

financing, and any other credits allowed for the project for this and all prior tax years

9 Total of additions to the capital account for the project for this and all prior tax years

10 Divide line 8 by line 9. Show as a decimal carried to at least 4 places

11 Multiply line 7 by line 10

12 Subtract line 11 from line 7

13 Renewable electricity

production credits

from pass-through

entities:

If you are a— Then enter the credit(s) from—

a Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

b Partner Schedule K-1 (Form 1065), lines 12c, 12d, or 13

c Beneficiary Schedule K-1 (Form 1041), line 14

14 Current year credit. Add lines 12 and 13

Part I

0.018







For Paperwork Reduction Act Notice, see page 3. Cat. No. 14954R Form 8835 (2003)

8835



Name(s) shown on return Identifying number

1

2

3

4

5

6

7

8

9

10

11

12

13

14



$

$

0.018

Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

15

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

18a 18a

Credit for child and dependent care expenses (Form 2441, line 11) 18b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

18d

Foreign tax credit

d

e 18e

Possessions tax credit (Form 5735, line 17 or 27)

18f f

18g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 18a through 18l 18m

Net income tax. Subtract line 18m from line 17. If zero, skip lines 20 through 23 and enter -0- on line 24 19

16 Alternative minimum tax (see instructions) 16

19

Tentative minimum tax (see instructions)

20 20

Enter 25% (.25) of the excess, if any, of line 20 over $25,000 (see instructions)

22

Subtract line 23 from line 19. If zero or less, enter -0-

23 23

Credit allowed for the current year. Enter the smaller of line 14 or line 24 here and on Form 1040,

line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule G, line

2c; or the applicable line of your return. If line 24 is smaller than line 14, see instructions 25

Mortgage interest credit (Form 8396, line 11)

c 18c

15 Regular tax before credits:

17 Add lines 15 and 16 17

21

Enter the greater of line 21 or line 22

21

22

i

Adoption credit (Form 8839, line 18) 18h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 18i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

18j

18k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 18m from line 15. If zero or less, enter -0-

24 24



25

.

18l

Credit for qualified retirement savings contributions (Form 8880, line 14)

m

2003

0020 +0030 *0035

0040 0045 +0050 *0055

0060

0070 0080 *0085

0090 0100 0110 *0115

0120

0130

0140

0150

0160

0170

0180

0190

0195 1041 Portion - NO ENTRY 0200

0210

0220

0230

0240

0250

0260

0270

0280

0290

0300

0310

0320

0330

0340

0350

0360

0380

0390

0395

0400

0410

0015

0420

NO ENTRY

0275

0010
Draft as of

8/06/2003

OMB No. 1545-1444

Form 8844 Empowerment Zone and Renewal

Community Employment Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return.

Attachment

Sequence No. 99

Name(s) shown on return Identifying number

Current Year Credit

1 Enter the total qualified wages paid or incurred during calendar year 2003 only (see instructions)

2 2

If you are a— Then enter the total of the current year credits from—

Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

Schedule K-1 (Form 1065), lines 12c, 12d, or 13

Schedule K-1 (Form 1041), line 14

Written statement from cooperative

a Shareholder

b Partner

c Beneficiary

d Patron

5

5

6 6

7

9

Part I



Cat. No. 16145S

3

4

3

4

Add lines 1a and 1b. You must subtract this amount from your deduction for salaries and wages

Form 8844

credits from

pass-through

entities:

Add lines 2 and 3

Empowerment zone and renewal community employment credit included on line 4 from passive

activities (see instructions)

Subtract line 5 from line 4

Passive activity credit allowed for 2003 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2004 (see instructions)

Current year credit. Add lines 6 through 9. (S corporations, partnerships, estates, trusts, and

cooperatives, see instructions.)

10

10

9

7

For Paperwork Reduction Act Notice, see page 4. Form 8844 (2003)

8 Carryforward of empowerment zone and renewal community employment credit to 2003 8

Part II Allowable Credit

● Individuals. Enter the amount from Form 1040, line 41

11

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

14a 14a

Credit for child and dependent care expenses (Form 2441, line 11) 14b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

14d

Foreign tax credit

d

e 14e

Possessions tax credit (Form 5735, line 17 or 27)

14f f

14g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 14a through 14l 14m

Net income tax. Subtract line 14m from line 13. If zero, skip lines 16 through 22 and enter -0- on line 23 15

Alternative minimum tax (see instructions) 12

Tentative minimum tax (see instructions)

16

11

Enter 25% (.25) of the excess, if any, of line 16 over $25,000 (see instructions)

13

20

Mortgage interest credit (Form 8396, line 11)

c 14c

Regular tax before credits:

Add lines 11 and 12 13

12

Enter the greater of line 18 or line 19

18

19

i

Adoption credit (Form 8839, line 18) 14h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 14i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

14j

14k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and

1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 14m from line 11. If zero or less, enter -0-

15



16

Multiply line 17 by 75% (.75)

17

18

19

20

17

Credit for qualified retirement savings contributions (Form 8880, line 14)

m

14l

a Qualified empowerment zone wages

b Qualified renewal community wages

1a

1b

$ X 20% (.20)

$ X 15% (.15)

Subtract line 20 from line 15. If zero or less, enter -0-

24

21

General business credit (other than the New York Liberty Zone business employee credit) (see instructions)

Subtract line 22 from line 21.

21

22

23

24

22

23

Credit allowed for the current year. Enter the smaller of line 10 or line 23 here and on Form 1040, line 52; Form

1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule G, line 2c; or the applicable line of your

return. If line 23 is smaller than line 10, see instructions

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110 (1041Portion Amount)- NO ENTRY 0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0250

0260

0270

0280

0310

0320

0330

0195

0010

0027

0315

0325

0340

0350

0360

0370

0015

0025
Draft as of

7/28/2003

OMB No. 1545-1417

Form 8845 Indian Employment Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return.

Attachment

Sequence No. 113

Name(s) as shown on return Identifying number

Current Year Credit

1 Total of qualified wages and qualified employee health insurance costs paid or incurred during

the tax year 1

Calendar year 1993 qualified wages and qualified employee health insurance costs (see

instructions). If none, enter -0-

2

2

If you are a— Then enter the total of the current year credit(s) from—

Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

Schedule K-1 (Form 1065), lines 12c, 12d, or 13

Schedule K-1 (Form 1041), line 14

Written statement from cooperative

a Shareholder

b Partner

c Beneficiary

d Patron

Indian employment

credits from

pass-through entities:

5

5

Current year credit. Add lines 4 and 5. (S corporations, partnerships, estates, trusts, and

cooperatives, see instructions.)

6

6

Form 8845 (2003)

Part I



Cat. No. 16146D

3

4

3 Incremental increase. Subtract line 2 from line 1

4 Multiply line 3 by 20% (.20) (see instructions)

For Paperwork Reduction Act Notice, see page 3.

Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

7

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

10a 10a

Credit for child and dependent care expenses (Form 2441, line 11) 10b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

10d

Foreign tax credit

d

e 10e

Possessions tax credit (Form 5735, line 17 or 27)

10f f

10g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 10a through 10l 10m

11 Net income tax. Subtract line 10m from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 11

8 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 8

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

14 Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

12

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

12

Enter 25% (.25) of the excess, if any, of line 12 over $25,000 (see instructions)

15

Subtract line 15 from line 11. If zero or less, enter -0-

15

16

Credit allowed for the current year. Enter the smaller of line 6 or line 16 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 16 is smaller than line 6, see instructions 17



Mortgage interest credit (Form 8396, line 11)

c 10c

7 Regular tax before credits:

9 Add lines 7 and 8 9

13

Enter the greater of line 13 or line 14

13

 14

i

Adoption credit (Form 8839, line 18) 10h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 10i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

10j

10k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 10m from line 7. If zero or less, enter -0-

17

16



10l

Credit for qualified retirement savings contributions (Form 8880, line 14)

m

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0265

0250

0260

0270

0280

0065 NO ENTRY

0290

0145

0010
Draft as of

7/28/2003

OMB No. 1545-1414 Credit for Employer Social Security and Medicare Taxes

Paid on Certain Employee Tips Form 8846

 Attach to your tax return.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 98

Name(s) shown on return Identifying number

Current Year Credit

1

1

2 2

4

4

5

6

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

Form 8846 (2003)

Part I

Part II

Tips received by employees for services on which you paid or incurred employer social security

and Medicare taxes during the tax year (see instructions)

3

Form 8846 credits from

pass-through entities:

6 Current year credit. Add lines 4 and 5

3

Cat. No. 16148Z

Tips not subject to the credit provisions (see instructions)

Creditable tips. Subtract line 2 from line 1

Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including tips)

exceeded $87,000, see instructions and check here 

a

b

Shareholder

Partner

If you are a—

5

Then enter the Form 8846 credits from—

Schedule K-1 (Form 1065) lines 12c, 12d, or 13

Schedule K-1 (Form 1120S) lines 12d, 12e, or 13 

Note: Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where tipping is

customary for providing food or beverages. See the instructions for line 1.

For Paperwork Reduction Act Notice, see back of form.

● Individuals. Enter the amount from Form 1040, line 41

7

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

10a 10a

Credit for child and dependent care expenses (Form 2441, line 11) 10b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

10d

Foreign tax credit

d

e 10e

Possessions tax credit (Form 5735, line 17 or 27)

10f f

10g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 10a through 10l 10m

11 Net income tax. Subtract line 10m from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16 11

8 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 8

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

14 Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

12

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

12

Enter 25% (.25) of the excess, if any, of line 12 over $25,000 (see instructions)

15

Subtract line 15 from line 11. If zero or less, enter -0-

15

16

Credit allowed for the current year. Enter the smaller of line 6 or line 16 (if line 16 is smaller, see

instructions). Also include this amount on Form 1040, line 52; Form 1120, Schedule J, line 6d; Form

1120-A, Part I, line 2a; Form 1041, Schedule G, line 2c; or the applicable line of your return 17



Mortgage interest credit (Form 8396, line 11)

c 10c

7 Regular tax before credits:

9 Add lines 7 and 8 9

13

Enter the greater of line 13 or line 14

13

 14

i

Adoption credit (Form 8839, line 18) 10h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 10i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

10j

10k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 10m from line 7. If zero or less, enter -0-

17

16



10l

m

Credit for qualified retirement savings contributions (Form 8880, line 14)

2003

0020

0030

0040

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0220

0230

0240

0260

0270

0275

0280

0290

0050 *0065

0300

NO ENTRY

0155

0010
Draft as of

8/06/2003

OMB No. 1545-1416 Credit for Contributions to Selected Community

Development Corporations Form 8847

 Attach to your tax return.

Attachment

Sequence No. 100 Department of the Treasury

Internal Revenue Service

Name(s) shown on return Identifying number

Current Year Credit

1

1 Total qualified community development corporation (CDC) contributions from Part I of

Schedules A (Form 8847)

3

4

CDC credits from passthrough entities:3 If you are a— Then enter the total of the current year CDC credit(s) from—

a Shareholder Schedule K-1 (Form 1120S), line 13

b Partner Schedule K-1 (Form 1065), line 13

4

Form 8847 (2003)

Part I

Cat. No. 16149K

Current year credit. Add lines 2 and 3

2 Multiply line 1 by 5% (.05) 2



(99)

For Paperwork Reduction Act Notice, see back of form.

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

5

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

8a 8a

Credit for child and dependent care expenses (Form 2441, line 11) 8b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

8d

Foreign tax credit

d

e 8e

Possessions tax credit (Form 5735, line 17 or 27)

8f f

8g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 8a through 8l 8m

9

9 Net income tax. Subtract line 8m from line 7. If zero, skip lines 10 through 13 and enter -0- on

line 14

6 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 6

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

12 Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

10

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

10

Enter 25% (.25) of the excess, if any, of line 10 over $25,000 (see

instructions)

13

Subtract line 13 from line 9. If zero or less, enter -0-

13

14

Credit allowed for the current year. Enter the smaller of line 4 or line 14 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 14 is smaller than line 4, see instructions 15

Part II



Mortgage interest credit (Form 8396, line 11)

c 8c

5 Regular tax before credits:

7 Add lines 5 and 6 7

11

Enter the greater of line 11 or line 12

11

 12

i

Adoption credit (Form 8839, line 18) 8h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 8i

j

k

l

Child tax credit (Form 1040, line 49)

Education credits (Form 8863, line 18)

8j

8l

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 8m from line 5. If zero or less, enter -0-

15

14



Credit for qualified retirement savings contributions (Form 8880, line 14)

8k

m

2003

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0150

0160

0170

0180

0190

0200

0210

0230

0240

0245

0250

0260

0270

NO ENTRY

0125

0010
Draft as of

8/06/2003

OMB No. 1545-1569

Form 8861 Welfare-to-Work Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 107

Name(s) shown on return Identifying number

Current Year Credit

1 Enter on the applicable line below the qualified first- or second-year wages paid or incurred

during the tax year and multiply by the percentage shown for services of employees who began

work for you before January 1, 2004, and are certified as long-term family assistance recipients.

Members of a controlled group, see instructions.

1a

If you are a— Then enter the total of the credits from—

Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

Schedule K-1 (Form 1065), lines 12c, 12d, or 13

Schedule K-1 (Form 1041), line 14

Written statement from cooperative

a Shareholder

b Partner

c Beneficiary

d Patron

Welfare-to-work

credits from

pass-through

entities:

3

3

Current year credit. Add lines 2 and 3. (S corporations, partnerships, estates, trusts, cooperatives,

regulated investment companies, and real estate investment trusts, see instructions.)

4

4

Form 8861 (2003)

Part I



Cat. No. 24858E

Add lines 1a and 1b. You must subtract this amount from your deduction for salaries and wages

For Paperwork Reduction Act Notice, see page 3.

2

2

b

a Qualified first-year wages $

Qualified second-year wages $

35% (.35)

50% (.50) 1b

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter the amount from Form 1040, line 41

5

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

8a 8a

Credit for child and dependent care expenses (Form 2441, line 11) 8b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

8d

Foreign tax credit

d

e 8e

Possessions tax credit (Form 5735, line 17 or 27)

8f f

8g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 8a through 8l 8m

9 Net income tax. Subtract line 8m from line 7. If zero, skip lines 10 through 13 and enter -0- on line 14 9

6 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 6

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

12 Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

10

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

10

Enter 25% (.25) of the excess, if any, of line 10 over $25,000 (see instructions)

13

Subtract line 13 from line 9. If zero or less, enter -0-

13

14

Credit allowed for the current year. Enter the smaller of line 4 or line 14 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 14 is smaller than line 4, see instructions 15

Part II



Mortgage interest credit (Form 8396, line 11)

c 8c

5 Regular tax before credits:

7 Add lines 5 and 6 7

11

Enter the greater of line 11 or line 12

11

 12

i

Adoption credit (Form 8839, line 18) 8h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 8i

j

k

l

Credit for qualified retirement savings contributions (Form 8880, line 14)

Education credits (Form 8863, line 18)

8j

8k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 8m from line 5. If zero or less, enter -0-

15

14



Child tax credit (Form 1040, line 49)

8l

m

2003

0020 0030

0040 0050

0060

0070

0075 (1041 PORTION AMT) NO ENTRY

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*0065

*0067

0155

0010
Interest Computation Under the Look-Back Method for

Property Depreciated Under the Income Forecast Method

Form 8866 OMB No. 1545-1622

(January 1999)

 See separate instructions. Department of the Treasury

Internal Revenue Service  Please print or type.

For the recomputation year beginning , and ending . See instructions.

Name Identifying number

Fill In Your Number, street, and apt., room, or suite no. If a P.O. box, see instructions. B Check applicable box to show type of taxpayer:

Address Only If

You Are Filing This

Form Separately

and Not With Your

Tax Return

Corporation S corporation

City or town, state, and ZIP code. If a foreign address, see instructions. Individual Partnership

Estate or trust

C If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that depreciated one or more properties to which this interest

computation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity.

Name of entity Employer identification number

Date of each prior year to which interest

computation relates: Taxable income (or loss) for the prior year(s) shown on tax

return (or as previously adjusted) before net operating loss

or capital loss carrybacks (other than carrybacks that must

be taken into account to properly compute interest under

section 167(g)). See instructions. If you were required to file

Form 8866 for an earlier year, enter adjusted taxable income

for the prior year(s) from Form 8866, line 3, for the most

recent recomputation year that affects the prior year(s)

1 (d)

Totals

(Add columns (a),

(b), and (c).)

(c)

Year ended

(b)

Year ended

(a)

Year ended

Adjustment to taxable income to reflect the difference

between:

(a) the amount of depreciation deducted under the income

forecast method based on estimated future income and

(b) the amount of depreciation allowable under the income

forecast method based on actual income earned for

periods before the end of the recomputation year and

estimated future income to be earned after the

recomputation year. See instructions and attach a schedule

listing each separate property, unless you were an owner

of an interest in a pass-through entity reporting this amount

from Schedule K-1 or a similar statement

2

Adjusted taxable income for look-back purposes. Combine

lines 1 and 2

3

Income tax liability on line 3 amount using tax rates in effect

for the prior year(s). See instructions

4

Income tax liability shown on return (or as previously

adjusted) for the prior year(s). See instructions. If you were

required to file Form 8866 for an earlier year, enter the amount

required to be reported on Form 8866, line 4, for the most

recent recomputation year that affects the prior year(s)

5

Increase (or decrease) in tax for the prior year(s) on which

interest is due (or is to be refunded). Subtract line 5 from

line 4. (Pass-through entities: See instructions.)

6

Interest due on increase, if any, shown on line 6. See

instructions for computation

7

Interest to be refunded on decrease, if any, shown on

line 6. See instructions for computation

8

Net amount of INTEREST TO BE REFUNDED TO YOU. If line 8, column (d), exceeds line 7, column (d), enter the

excess. File Form 8866 separately; DO NOT attach it to your tax return. See instructions

9

Net amount of INTEREST YOU OWE. If line 7, column (d), exceeds line 8, column (d), enter the excess. Attach

Form 8866 to your tax return. See instructions for where to include this amount on your return

10

A

Attachment

Sequence No. 108

mo. yr. mo. yr. mo. yr.

Under penalties of perjury, I declare that I have examined this form, 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.

Sign Here Only If

You Are Filing This

Form Separately

and Not With Your

Tax Return Signature(s) Date

Date Preparer’s social security number Preparer’s

signature Check if Paid self-employed 

Preparer’s

Use Only

Firm’s name (or yours

if self-employed) and

address

EIN 

ZIP code 









For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 26036C Form 8866 (1-99)

Pass-through entities: Skip lines 1, 3, 4, and 5.

0010 0020

0030

0040

0050 0060 0070

0080

0090

0100

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0130

0140 *0145 0150

0160

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*0365

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0400

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0460

"X"

OR

BLANK

*0187

*0235

*0245

*0277 *0367

*0325

*0335

*0415

*0425
Draft as of

8/27/2003

OMB No. 1545-1722

Form 8873 Extraterritorial Income Exclusion

 See separate instructions. Department of the Treasury

Internal Revenue Service

Name(s) as shown on return Identifying number

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 30732F Form 8873 (2003)

 Attach to your tax return.

Attachment

Sequence No. 126

(a) Foreign Trade

Income

(b) Foreign Sale and

Leasing Income

6 Sale, exchange, or other disposition of qualifying foreign trade property

Enter the amount from line 6, column (a), attributable to the sale of property

formerly leased or rented for use by the lessee outside the United States

7

Lease or rental of qualifying foreign trade property for use by the lessee

outside the United States. Enter the same amount in both columns

8

Engineering or architectural services for construction projects outside the United States

9

15 Foreign trading gross receipts. Add lines 6 through 13 in column (a)

6

7

8

9

10

15

Part I

Add lines 7 through 14 in column (b)

Cost of goods sold:

Inventory at beginning of year

Purchases 

Cost of labor

Additional section 263A costs (attach schedule)

Other costs (attach schedule)

Total. Add lines 17a through 17e

Inventory at end of year

Subtract line 17g from line 17f

In column (a), subtract line 17h from line 15. In column (b), subtract line

17h from line 16

Other expenses and deductions (see instructions) (attach schedule)

Foreign trade income. In column (a), subtract line 19 from line 18. If -0-

or less, stop here. You do not qualify for the exclusion

Foreign sale and leasing income. In column (b), subtract line 19 from line 18

17

a

b

c

d

e

f

g

h

18

19

20

21

16

17a

17b

17c

17d

17e

17f

17g

17h

18

19

20

21

Caution: If a related person is also eligible for an extraterritorial income

exclusion, see Excluded property on page 2 of the instructions.

Check the box if you are electing under section 942(a)(3) to exclude a portion of your gross receipts from foreign trading gross

receipts on line 15. Attach a schedule indicating which receipts are being excluded 

Elections and Other Information

1

Are you excepted from the foreign economic process requirements because your foreign trading gross

receipts are $5 million or less? 

b If “No,” check the applicable box to indicate how you met the foreign economic process requirements:

You met the 50% foreign direct cost test (see instructions).

You met the alternative 85% foreign direct cost test (see instructions).

Yes No

4a

Part II Foreign Trade Income and Foreign Sale and Leasing Income

See page 3 of the instructions before completing lines 5a through 5c. Note: For transactions for which the exclusion is

determined using the foreign sale and leasing income method (i.e., line 44 equals line 45), complete only lines 5a and 5c(1).

5

a Business activity code

c Check the applicable box to indicate the basis of your reporting:

(1)

(a)

(2)

3 Check the box if the taxpayer is a foreign corporation electing to be treated as a domestic corporation (see instructions) 

Transaction-by-transaction:

Group of transactions

Check the box if you are electing to apply the extraterritorial income exclusion provisions to certain transactions involving a FSC

(see instructions). Attach a schedule listing the affected transactions 

2

Aggregate on Form 8873 Aggregate on tabular schedule Tabular schedule of transactions

b Product or product line

Services related and subsidiary to the sale, exchange, or other disposition

of qualifying foreign trade property

10 Enter the amount from line 9, column (a), attributable to the sale of property

formerly leased or rented for use by the lessee outside the United States

11 Services related and subsidiary to the lease of qualifying foreign trade property for use

by the lessee outside the United States. Enter the same amount in both columns

12

13 Managerial services provided to unrelated persons (see instructions)

14 Enter the sum of the amounts from lines 6, 9, 12, and 13 of column (a)

attributable to foreign economic processes. Do not include any amounts

already included on lines 7, 8, 10, or 11 in column (b)

11

12

13

14

16

(1)

(2)

(b) (c)

2003

0010

0040

0055

0020

0050

0065

0030

0060

@0025

@0035

*0045

0070 0075

0080

0110

0085 @0090

@0115

0095 @0100

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0180 0190

0200

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0250 0260

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@0325

@0345

@0445
Draft as of

8/27/2003

Form 8873 (2003) Page 2

Form 8873 (2003)

Part III

Extraterritorial Income Exclusion (Net of Disallowed Deductions)

Enter your foreign trade income from line 20

Multiply line 37 by 15% (.15)

Enter your foreign trading gross receipts from line 15

Multiply line 39 by 1.2% (.012)

Multiply line 38 by 2.0

Enter the smaller of line 40 or line 41

Enter your foreign sale and leasing income from line 21

Multiply line 43 by 30% (.30)

If line 44 equals line 45, divide the amount on line 45 by the amount

on line 43. Otherwise, divide the amount on line 45 by the amount on

line 37. Carry the result to at least three decimal places. 

If line 44 equals line 45, enter the amount from line 19, column (b).

Otherwise, enter the amount from line 19, column (a)

Multiply line 46 by line 47

Add lines 45 and 48

37

38

39

40

41

42

43

44

45

46

47

48

37

38

39

40

41

42

45

46

47

48

Enter the greatest of lines 33, 36, 38, 42, or 44. If you are using the alternative computation,

see instructions for the amount to enter

43

44

Reduction for international boycott operations, illegal bribes, kickbacks, etc. (see instructions)

Qualifying foreign trade income. Subtract line 50 from line 49. If -0- or less, stop here. You do

not qualify for the exclusion

49

50

51

49

50

51

52 Extraterritorial income exclusion (net of disallowed deductions). Subtract line 48 from line

51. Enter the result here and on the “Other deductions” or “Other Expenses” line of your return

or schedule (see instructions) 52

Part IV

Marginal Costing (Note: If you are not using Marginal Costing, skip Part III and go to Part IV.)

Section A — Foreign Trade Income Using Marginal Costing Method

Section C — 1.2% of Foreign Trading Gross Receipts Method

Section B — 15% of Foreign Trade Income Method

Foreign trading gross receipts. Enter the amount from line 15

Costs and expenses allocable to the amount reported on line 22:

Cost of direct material attributable to property sold

Cost of direct labor attributable to property sold

Subtract line 23c from line 22

22

23

24

22

23a

23b

23c

24

a

b

c Add lines 23a and 23b

25 Worldwide gross receipts from sales of the product or product line 25

Costs and expenses allocable to the amount reported on line 25:

Cost of goods sold attributable to property sold

Other expenses and deductions attributable to gross income

26

26a

26b

26c

a

b

c Add lines 26a and 26b

Subtract line 26c from line 25. (Note: If -0- or less, stop here. You may not use Part III to determine

your qualifying foreign trade income. Go to line 37.)

27

27

Overall profit percentage. Divide line 27 by line 25. Carry the result to at least three decimal

places

28

28

29 Overall profit percentage limitation. Multiply line 22 by line 28 29

30 Foreign trade income using marginal costing. Enter the smaller of line 24 or line 29 30

31 Multiply line 30 by 15% (.15) 31

32 Foreign trade income using full costing. Enter the amount from line 20 32

33 Enter the smaller of line 31 or line 32 33

34 Multiply line 22 by 1.2% (.012) 34

35 Multiply line 30 by 30% (.30) 35

36 Enter the smallest of lines 32, 34, or 35 36

Note: If you do not have a reduction for international boycott operations, illegal bribes, kickbacks,

etc. (see the instructions for line 50), skip lines 46 through 51 and enter on line 52 the amount

from line 45.

0480

0490

0500

0510

0520

0530

0540

0550

0560

0570

0580

0590

0600

0610

0620

0630

0640

0650

0660

0670

0680

0690

0700

0710

0720

0730

0740

0750

0760

0770

0780

0790

0800

0810

0820
Draft as of

8/11/2003

OMB No. 1545-1785

Form 8884 New York Liberty Zone

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 132

Name(s) shown on return Identifying number

Current Year Credit (Members of a controlled group, see instructions.)

1 Enter the total qualified wages paid or incurred during the tax year to New York (NY) Liberty

Zone business employees for work performed during calendar year 2003 who have:

1a

2 Add lines 1a and 1b. You must subtract this amount from your deduction for salaries and wages 2

If you are a— Then enter the NY Liberty Zone business employee credits from—

Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

Schedule K-1 (Form 1065), lines 12c, 12d, or 13

Schedule K-1 (Form 1041), line 14

Written statement from cooperative

a Shareholder

b Partner

c Beneficiary

d Patron

NY Liberty Zone

business

employee credits

from pass-through

entities:

3

3

4 Add lines 2 and 3 4

Allowable Credit

Form 8884 (2003)

Part I

Part II



Cat. No. 33946Z

Worked for you at least 120 hours but fewer than 400 hours $ 25% (.25) =

Worked for you at least 400 hours $ 40% (.40) =

a

b 1b

For Paperwork Reduction Act Notice, see page 4.

● Individuals. Enter the amount from Form 1040, line 41

11

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the applicable line of your return

●

●

14a 14a

Credit for child and dependent care expenses (Form 2441, line 11) 14b

Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)

b

14d

Foreign tax credit

d

e 14e

Possessions tax credit (Form 5735, line 17 or 27)

14f f

g 14g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 14a through 14l 14m

Net income tax. Subtract line 14m from line 13. If zero, skip lines 16 through 19 and enter -0- on line 20 15

11

Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 12

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

Enter 25% (.25) of the excess, if any, of line 16 over $25,000 (see instructions)

16

Credit allowed for the current year. Enter the smaller of line 10 or line 20 here and on Form

1040, line 52; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2a; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 20 is smaller than line 10, see instructions 21



Mortgage interest credit (Form 8396, line 11)

c 14c

10

Regular tax before credits:

12

Add lines 11 and 12 13

15

16

17

i

Adoption credit (Form 8839, line 18) 14h

District of Columbia first-time homebuyer credit (Form 8859, line 11) 14i

j

k

l

Credit for qualified retirement savings contributions (Form 8880, line 14)

Education credits (Form 8863, line 18)

14j

14k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 14m from line 11. If zero or less, enter -0-



20

Child tax credit (Form 1040, line 49)

14l

m

Business Employee Credit

NY Liberty Zone business employee credit included on line 4 from passive activities (see

instructions)

5

6 Subtract line 5 from line 4 6

7 NY Liberty Zone business employee passive activity credit allowed for 2003 (see instructions) 7

8

Carryback of NY Liberty Zone business employee credit from 2004 (see instructions)

8

9

Current year credit. Add lines 6 through 9. (S corporations, partnerships, estates, trusts,

cooperatives, regulated investment companies, and real estate investment trusts, see instructions.)

9

10

Subtract line 17 from line 15. If zero or less, enter -0-

17

General business credit (see instructions)

18 18

19

Subtract line 19 from line 18. If zero or less, enter -0-

19

20

Carryforward of NY Liberty Zone business employee credit to 2003

13

5

21

2003

0010

0030

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0090

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*0055 *0065

0140 (1041 PORTION AMT) NO ENTRY