Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts Instructions

Enter the amount of accounts payable for the beginning of the tax year, column (a).

Enter the amount of accounts payable for the beginning of the tax year, column (b).

Enter the amount of accounts payable for the end of the tax year, column (c).

Enter the amount of accounts payable for the end of the tax year, column (d).

Enter the additional paid-in capital amount for the beginning of the tax year, corresponding to column (a).

Enter the additional paid-in capital amount for the beginning of the tax year, corresponding to column (b).

Enter the additional paid-in capital amount for the end of the tax year, corresponding to column (c).

Enter the additional paid-in capital amount for the end of the tax year, corresponding to column (d).

Enter the first amount for adjustments to shareholders' equity at the beginning of the tax year.

Enter the second amount for adjustments to shareholders' equity at the beginning of the tax year.

Enter the first amount for adjustments to shareholders' equity at the end of the tax year.

Enter the second amount for adjustments to shareholders' equity at the end of the tax year.

Enter the credit balance of appropriated retained earnings at the beginning of the tax year.

Enter the debit balance (deficit) of appropriated retained earnings at the beginning of the tax year.

Enter the credit balance of appropriated retained earnings at the end of the tax year.

Enter the debit balance (deficit) of appropriated retained earnings at the end of the tax year.

Enter the unappropriated retained earnings balance at the beginning of the tax year.

Enter the amount for buildings and other depreciable assets at the beginning of the tax year, as reported in column (a).

Enter the amount for buildings and other depreciable assets at the beginning of the tax year, as reported in column (b).

Enter the amount for buildings and other depreciable assets at the end of the tax year, as reported in column (c).

Enter the amount for buildings and other depreciable assets at the end of the tax year, as reported in column (d).

Enter the amount of cash recorded in column (a) for the beginning of the tax year.

Enter the amount of cash recorded in column (b) for the beginning of the tax year.

Enter the amount of cash recorded in column (c) for the end of the tax year.

Enter the amount of cash recorded in column (d) for the end of the tax year.

Enter the number of common stock shares at the beginning of the tax year.

Enter the dollar amount of common stock at the beginning of the tax year.

Enter the number of common stock shares at the end of the tax year.

Enter the dollar amount of common stock at the end of the tax year.

Check this box if the REIT is a member of a controlled group.

Check this box if the REIT is not a member of a controlled group.

Enter the amount of compensation paid to officers.

Enter the amount of salaries and wages paid, less any employment credits.

Enter the amount spent on repairs and maintenance.

Enter the amount of bad debts.

Enter the amount of rent expenses.

Enter the amount paid for taxes and licenses.

Enter the amount of interest paid.

Enter the amount of depreciation, attaching Form 4562.

Enter the amount spent on advertising.

Enter the deduction for energy efficient commercial buildings, attaching Form 7205.

Enter the total amount of other deductions, attaching a statement as instructed.

Enter the sum of amounts from line 9 through line 19.

Enter the amount of depreciation deduction not charged against book income this year.

Enter the amount of net operating loss deduction as specified in Part I, line 22a.

Enter the amount of deduction for dividends paid as specified in Part I, line 22b.

Enter the total amount of all deductions on this return not charged against book income this year, including itemized amounts such as depreciation, net operating loss deduction, and deduction for dividends paid.

Enter the total amount of cash distributed.

Enter the total value of stock distributed.

Enter the total value of property distributed.

Check this box if the REIT paid dividends (other than stock dividends and distributions in exchange for stock) in excess of its current and accumulated earnings and profits during this tax year.

Check this box if the REIT did not pay dividends (other than stock dividends and distributions in exchange for stock) in excess of its current and accumulated earnings and profits during this tax year.

Check this box if, at the end of the tax year, the REIT owned, directly or indirectly, 50% or more of the voting stock of a domestic corporation.

Check this box if, at the end of the tax year, the REIT did not own, directly or indirectly, 50% or more of the voting stock of a domestic corporation.

Please provide the balance of unappropriated retained earnings at the end of the tax year, calculated as line 4 less line 7.

Check this box if Form 2220 is attached to report the estimated tax penalty.

Enter the estimated tax penalty amount.

Please provide the amount of excess capital losses over capital gains.

Enter the amount of depreciation expense recorded on books this year but not deducted on this return.

Enter the amount of Section 4981 tax expense recorded on books this year but not deducted on this return.

Enter the amount of travel and entertainment expense recorded on books this year but not deducted on this return.

Enter any other expenses recorded on books this year but not deducted on this return.

Please enter the federal income tax amount from line 2a.

Please enter the total amount of Section 856(c)(7), 856(g)(5), 857(b)(5), 857(b)(7) tax, and built-in gains tax.

Please enter the balance calculated as the federal income tax (line 2a) less the taxes specified in line 2b.

Enter the amount for the first installment of section 1062 applicable net tax liability from Form 1062, line 15.

Check this box if, at any time during the tax year, one foreign person owned directly or indirectly at least 25% of the REIT's total voting power or total value of stock.

Check this box if, at no time during the tax year, did one foreign person own directly or indirectly at least 25% of the REIT's total voting power or total value of stock.

Enter the percentage of the REIT's stock owned by the foreign person. Fill only if 'Yes, foreign person owned' is 'Yes'.

Enter the country of the foreign person who owns the REIT's stock. Fill only if 'Yes, foreign person owned' is 'Yes'.

Enter the number of Forms 5472 that are attached. Fill only if 'Yes, foreign person owned' is 'Yes'.

Enter the total amount of dividends received.

Enter the total amount of interest income received.

Enter the total amount of gross rents received from real property.

Enter the total amount of other gross rents received.

Enter the total capital gain net income from Schedule D (Form 1120).

Enter the net gain or loss from Form 4797, Part II, line 17.

Enter the total amount of other income not reported elsewhere.

Enter the sum of income from lines 1 through 7.

Provide a clear description of the income subject to tax that was not recorded on the books this year. Fill only if 'Amount of Income Not Recorded' has a value greater than zero.

Enter the monetary amount of income subject to tax that was not recorded on the books this year.

Enter the amount of amortizable intangible assets at the beginning of the tax year in column (a).

Enter the amount of amortizable intangible assets at the beginning of the tax year in column (b).

Enter the amount of amortizable intangible assets at the end of the tax year in column (c).

Enter the amount of amortizable intangible assets at the end of the tax year in column (d).

Check this box if you authorize the IRS to discuss this return with the preparer shown below.

Check this box if you do not authorize the IRS to discuss this return with the preparer shown below.

Enter the amount of land (net of any amortization) at the beginning of the tax year, as presented in column (a).

Enter the amount of land (net of any amortization) at the beginning of the tax year, as presented in column (b).

Enter the amount of land (net of any amortization) at the end of the tax year, as presented in column (c).

Enter the amount of land (net of any amortization) at the end of the tax year, as presented in column (d).

Enter the amount of accumulated amortization for intangible assets at the beginning of the tax year in column (a). Fill only if 'Intangible Assets (Beginning of Year - Column a)' has a value greater than zero.

Enter the amount of accumulated amortization for intangible assets at the beginning of the tax year in column (b). Fill only if 'Intangible Assets (Beginning of Year - Column b)' has a value greater than zero.

Enter the amount of accumulated amortization for intangible assets at the end of the tax year in column (c). Fill only if 'Intangible Assets (End of Year - Column c)' has a value greater than zero.

Enter the amount of accumulated amortization for intangible assets at the end of the tax year in column (d). Fill only if 'Intangible Assets (End of Year - Column d)' has a value greater than zero.

Enter the accumulated depreciation value for buildings and other depreciable assets at the beginning of the tax year, corresponding to column (b). Fill only if '9a Buildings and Other Depreciable Assets, Beginning of Year (a)' has a value greater than zero.

Enter the accumulated depreciation value for buildings and other depreciable assets at the beginning of the tax year, corresponding to column (a). Fill only if '9a Buildings and Other Depreciable Assets, Beginning of Year (b)' has a value greater than zero.

Enter the accumulated depreciation value for buildings and other depreciable assets at the end of the tax year, corresponding to column (d). Fill only if '9a Buildings and Other Depreciable Assets, End of Year (c)' has a value greater than zero.

Enter the accumulated depreciation value for buildings and other depreciable assets at the end of the tax year, corresponding to column (c). Fill only if '9a Buildings and Other Depreciable Assets, End of Year (d)' has a value greater than zero.

Enter an indicator, such as a hyphen, if the allowance for bad debts at the beginning of the tax year is a negative amount. Fill only if 'Beginning of Year (a)' has a value greater than zero.

Enter the numerical amount for the allowance for bad debts at the beginning of the tax year. Fill only if 'Beginning of Year (b)' has a value greater than zero.

Enter an indicator, such as a hyphen, if the allowance for bad debts at the end of the tax year is a negative amount. Fill only if 'End of Year (c)' has a value greater than zero.

Enter the numerical amount for the allowance for bad debts at the end of the tax year. Fill only if 'End of Year (d)' has a value greater than zero.

Enter the total cost of treasury stock held at the beginning of the tax year.

Enter any adjustments to the cost of treasury stock at the beginning of the tax year.

Enter the total cost of treasury stock held at the end of the tax year.

Enter any adjustments to the cost of treasury stock at the end of the tax year.

Provide the total income from Part I, line 8, adjusted per sections 856(c)(2) and (c)(3).

Provide the total income from foreclosure property from Part II, line 3.

Provide the total sum of lines 1a and 1b.

Enter the result of subtracting the value from line 10 from the value from line 9. Fill only if is not zero.

Please enter the total income amount from Part I, line 8. Fill only if is not zero.

Please enter the net short-term capital gain from Schedule D (Form 1120), line 7. If line 7 is a loss, enter 0. Fill only if is not zero.

Please enter the sum of the amounts from line 12a and line 12b. Fill only if is not zero.

Enter the income from hedging transactions as referred to in section 856(c)(5)(G).

Enter the income from passive foreign exchange gain as referred to in section 856(n)(3).

Enter the income from sources referred to in section 856(c)(5)(J)(i).

Enter the net section 965(a) inclusion reported in Part I.

Enter the result of subtracting the amounts from lines 2a, 2b, 2c, and 2d from the amount on line 1c.

Enter the result of multiplying the amount on line 2e by 95% (0.95).

Enter the income derived from hedging transactions as referred to in section 856(c)(5)(G).

Enter the income from real estate foreign exchange gain as referred to in section 856(n)(2).

Enter the income from sources as referred to in section 856(c)(5)(J)(i).

Enter the net section 965(a) inclusion amount reported in Part I.

Enter the result of subtracting the amounts from lines 5a, 5b, 5c, and 5d from the amount on line 1c.

Enter the result of multiplying the amount from line 5e by 75% (0.75).

Enter the result of subtracting the value from line 6 from the value on line 5f. If the calculated value is zero or less, enter -0-.

Provide the amount of loans from shareholders for the beginning of the tax year in column (a).

Provide the amount of loans from shareholders for the beginning of the tax year in column (b).

Provide the amount of loans from shareholders for the end of the tax year in column (c).

Provide the amount of loans from shareholders for the end of the tax year in column (d).

Enter the gross amount of loans to shareholders at the beginning of the tax year.

Enter the amount of any allowance for uncollectible loans to shareholders at the beginning of the tax year.

Enter the gross amount of loans to shareholders at the end of the tax year.

Enter the amount of any allowance for uncollectible loans to shareholders at the end of the tax year.

Enter the amount of mortgages, notes, and bonds payable due in 1 year or more for the beginning of the tax year, in column (a).

Enter the amount of mortgages, notes, and bonds payable due in 1 year or more for the beginning of the tax year, in column (b).

Enter the amount of mortgages, notes, and bonds payable due in 1 year or more for the end of the tax year, in column (c).

Enter the amount of mortgages, notes, and bonds payable due in 1 year or more for the end of the tax year, in column (d).

Check this box if the REIT uses the cash method of accounting.

Check this box if the REIT uses the accrual method of accounting.

Check this box if the REIT uses a method of accounting other than cash or accrual, and specify the method.

Enter the specific method of accounting if it is not Cash or Accrual. Fill only if 'Other (specify)' is 'Yes'.

Enter the value of mortgage and real estate loans at the beginning of the tax year, corresponding to column (A).

Enter the value of mortgage and real estate loans at the beginning of the tax year, corresponding to column (B).

Enter the value of mortgage and real estate loans at the end of the tax year, corresponding to column (C).

Enter the value of mortgage and real estate loans at the end of the tax year, corresponding to column (D).

Please provide the net income or loss recorded in your books.

Provide the net income or loss as recorded in the books for the tax period.

Enter the net income from foreclosure property.

Enter the net income from prohibited transactions.

Provide the available Net Operating Loss (NOL) carryover amount from prior tax years. Do not reduce it by any deduction on page 1, line 22a.

Provide the printed name of the officer who is signing this return.

Provide the amount for other assets at the beginning of the tax year, in column (a).

Provide the amount for other assets at the beginning of the tax year, in column (b).

Provide the amount for other assets at the end of the tax year, in column (c).

Provide the amount for other assets at the end of the tax year, in column (d).

Enter the amount of other current assets at the beginning of the tax year, as reported in column (a).

Enter the amount of other current assets at the beginning of the tax year, as reported in column (b).

Enter the amount of other current assets at the end of the tax year, as reported in column (c).

Enter the amount of other current assets at the end of the tax year, as reported in column (d).

Enter the primary amount of other current liabilities at the beginning of the tax year.

Enter the adjustment or contra amount for other current liabilities at the beginning of the tax year.

Enter the primary amount of other current liabilities at the end of the tax year.

Enter the adjustment or contra amount for other current liabilities at the end of the tax year.

Enter a description for an 'Other decrease' to retained earnings. Fill only if 'Other Decrease Amount' has a value greater than zero.

Enter the monetary amount of this 'Other decrease' to retained earnings.

Enter the description for the first itemized increase to retained earnings. Fill only if 'Itemized Increase 2 Description' has a value greater than zero.

Enter the description for the second itemized increase to retained earnings.

Enter the description for the third itemized increase to retained earnings. Fill only if 'Itemized Other Increase Amount 1' has a value greater than zero.

Provide the amount of other investments at the beginning of the tax year in column (a).

Provide the amount of other investments at the beginning of the tax year in column (b).

Provide the amount of other investments at the end of the tax year in column (c).

Provide the amount of other investments at the end of the tax year in column (d).

Provide the amount of other liabilities for the beginning of the tax year in column (a).

Provide the amount of other liabilities for the beginning of the tax year in column (b).

Provide the amount of other liabilities for the end of the tax year in column (c).

Provide the amount of other liabilities for the end of the tax year in column (d).

Enter the total amount of overpayment if line 26 is larger than the total of lines 24a, 24b, and 27.

Enter the amount of the overpayment you want credited to your 2026 estimated tax. Fill only if 'Overpayment Amount' has a value greater than zero.

Enter the amount of the overpayment you want refunded. Fill only if 'Overpayment Amount' has a value greater than zero.

Enter the full legal name of the paid preparer.

Check this box if the paid preparer is self-employed.

Enter the Preparer Tax Identification Number (PTIN) of the paid preparer.

Enter the legal name of the firm employing the paid preparer.

Enter the complete mailing address of the firm employing the paid preparer.

Enter the Employer Identification Number (EIN) of the firm. Fill only if 'Self-employed' is 'No'.

Enter the phone number of the paid preparer or firm.

Enter the name and Employer Identification Number (EIN) of the parent corporation. Fill only if is 'Yes'.

Enter the amount obtained by subtracting line 13 from line 12c.

Enter the integer part of the division result from dividing line 11 by line 14.

Enter the decimal part of the division result from dividing line 11 by line 14, carried to five decimal places.

Enter the tax amount calculated by multiplying line 8 by line 15 and enter this value on Schedule J, line 1c.

Enter the gain from the sale or other disposition of section 1221(a)(1) property, excluding foreclosure property.

Enter the deductions directly connected with the production of income shown on line 1.

Enter the tax on net income from prohibited transactions, calculated by subtracting the amount on line 2 from the amount on line 1.

Enter the amount of overpayment from the preceding year that is credited to the current year.

Enter the total amount of estimated tax payments made for the current year.

Enter the amount of refund applied for on Form 4466 during the current year.

Enter the amount of tax deposited with Form 7004.

Enter the credit amount for tax paid on undistributed capital gains, typically from Form 2439.

Enter the credit amount for federal tax paid on fuels, typically from Form 4136.

Enter the elective payment election amount from Form 3800.

Enter the amount of Section 1062 applicable net tax liability from Form 1062, line 14.

Enter the total amount of any other payments and credits as detailed in an attached statement.

Enter the value of preferred stock at the beginning of the tax year, corresponding to column (a).

Enter the value of preferred stock at the beginning of the tax year, corresponding to column (b).

Enter the value of preferred stock at the end of the tax year, corresponding to column (c).

Enter the value of preferred stock at the end of the tax year, corresponding to column (d).

Check this box if the REIT issued publicly offered debt instruments with original issue discount.

Check this box if the REIT intends to self-certify as a Qualified Opportunity Fund.

Check this box if the REIT does not intend to self-certify as a Qualified Opportunity Fund.

Enter the amount, if any, from Form 8996, line 15. Fill only if 'Qualified Opportunity Fund - Yes' is 'Yes'.

Please provide the bank's routing number for direct deposit. Fill only if 'Amount to be Refunded' has a value greater than zero.

Check this box if you want your refund to be direct deposited into a checking account. Fill only if 'Amount to be Refunded' has a value greater than zero.

Check this box if you want your refund to be direct deposited into a savings account. Fill only if 'Amount to be Refunded' has a value greater than zero.

Please provide the bank account number for direct deposit. Fill only if 'Amount to be Refunded' has a value greater than zero.

Check this box if the Real Estate Investment Trust has 100% owned subsidiaries.

Check this box if the entity is a personal holding company and requires Schedule PH to be attached.

Enter the employer identification number (EIN) of the REIT.

Enter the date the REIT was established.

Enter the total assets of the REIT.

Enter the PBA code as instructed.

Provide the full legal name of the Real Estate Investment Trust.

Enter the street number and street name of the REIT's primary address.

Provide the room or suite number for the REIT's address, if applicable.

Enter the city or town of the REIT's primary address.

Enter the state where the REIT's primary address is located.

Provide the ZIP code for the REIT's primary address.

Check this box if the REIT satisfies one or more of the conditions described in 11a, 11b, or 11c, and you need to complete and attach Form 8990.

Check this box if the REIT does not satisfy any of the conditions described in 11a, 11b, or 11c.

Enter the REIT taxable income for the current period.

Check this box if the REIT primarily invests in and owns income-producing properties.

Check this box if the REIT primarily provides financing for income-producing real estate by purchasing or originating mortgages and mortgage-backed securities.

This box should be checked if, at the end of the tax year, any individual, partnership, corporation, estate, or trust owned, directly or indirectly, 50% or more of the REIT's voting stock.

This box should be checked if, at the end of the tax year, no individual, partnership, corporation, estate, or trust owned, directly or indirectly, 50% or more of the REIT's voting stock.

Provide the percentage of the REIT's voting stock owned by any individual, partnership, corporation, estate, or trust. Fill only if 'Yes' is 'Yes'.

Check this box if this is the final tax return being filed for the Real Estate Investment Trust.

Check this box if the name of the Real Estate Investment Trust has changed since the prior tax period.

Check this box if the address of the Real Estate Investment Trust has changed since the prior tax period.

Check this box if you are filing an amended return to correct a previously filed Form 1120-REIT.

Enter the amount of dividends paid, excluding those paid after the end of the tax year, dividends considered paid in the preceding tax year, deficiency dividends, or amounts distributed under section 857(d)(3).

Enter the amount of dividends paid within 12 months after the close of the tax year, treated as paid during the tax year under a section 858(a) election.

Enter the amount of dividends declared in October, November, or December that are deemed paid on December 31 under section 857(b)(9).

Enter the total amount of consent dividends, attaching Forms 972 and 973.

Enter the total amount of deficiency dividends as defined under section 860, attaching Form 976.

Enter the sum of the amounts from lines 1 through 5.

Enter the total deduction for dividends paid, considering limitations if there is net income from foreclosure property on Part II, line 5, or otherwise enter the total dividends paid from line 6.

Enter the amount of foreign tax credit reported on Form 1118.

Enter the amount of credit reported on Form 8834.

Enter the amount of general business credit reported on Form 3800.

Enter the amount of adjustment reported on Form 8978.

Enter the total amount of any other applicable credits.

Enter the total sum of credits from lines 3a through 3z.

Enter the result of subtracting the value in line 4 from the value in line 2.

Enter the total tax calculated before considering any deferred tax, which is the sum of lines 5 and 7.

Enter the amount of deferred tax specifically related to the REIT's share of undistributed earnings from a qualified electing fund.

Enter any other deferred tax amounts not specified elsewhere.

Enter the final total tax by subtracting the sum of lines 8b and 8c from the value in line 8a.

Enter the tax amount on REIT taxable income.

Enter the tax amount from Part II, line 6.

Enter the tax amount from Part III, line 16.

Enter the tax amount from Part IV, line 3.

Enter the tax amount imposed under section 857(b)(7)(A).

Enter the tax amount imposed under section 856(c)(7).

Enter the tax amount imposed under section 856(g)(5).

Enter the Section 1291 tax amount from Form 8621.

Enter the additional tax amount under section 197(f).

Enter the tax adjustment amount from Form 8978.

Enter the amount from Form 4255, Part I, line 3, column (q).

Enter the amount of other chapter 1 tax.

Enter the total income tax by adding lines 1a through 1z.

Enter the amount of personal holding company tax from Schedule PH (Form 1120).

Enter the interest due on deferred tax liability for installment obligations under section 453A(c).

Enter the interest due on deferred tax liability for installment obligations under section 453(l)(3).

Enter the amount from Form 4255, Part I, line 3, column (r).

Enter the amount of recapture of low-income housing credit.

Enter the total amount of other taxes as detailed in the attached statement.

Enter the total sum of amounts from lines 6a through 6z.

Check this box if the REIT had an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year.

Check this box if the REIT did not have an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year.

Enter the first amount of mortgages, notes, and bonds payable in less than one year at the beginning of the tax year.

Enter the second amount of mortgages, notes, and bonds payable in less than one year at the beginning of the tax year.

Enter the first amount of mortgages, notes, and bonds payable in less than one year at the end of the tax year.

Enter the second amount of mortgages, notes, and bonds payable in less than one year at the end of the tax year.

Provide the total amount of expenses recorded on books this year that were not deducted on this return, as itemized in line 5.

Provide the amount of tax owed if line 26 is smaller than the total of lines 24a, 24b, and 27.

Enter the net gain or loss from the sale or other disposition of foreclosure property described in section 1221(a)(1).

Enter the gross income received from foreclosure property.

Enter the total income from foreclosure property, calculated by adding the amounts from line 1 and line 2.

Enter the deductions directly connected with the production of income shown on line 3.

Enter the net income from foreclosure property, calculated by subtracting the amount from line 4 from line 3.

Enter the tax on net income from foreclosure property, calculated by multiplying the amount from line 5 by 21% (0.21).

Provide the month and day that the tax year began.

Provide the month and day that the tax year ended.

Provide the last two digits of the year that the tax period ended.

Please enter the first amount of tax-exempt interest recorded on books this year that is not included on this return.

Please enter the second amount of tax-exempt interest recorded on books this year that is not included on this return.

Enter the total amount of tax-exempt interest received or accrued during the tax year.

Enter the amount of tax-exempt securities at the beginning of the tax year, as reported in column (a).

Enter the amount of tax-exempt securities at the beginning of the tax year, as reported in column (b).

Enter the amount of tax-exempt securities at the end of the tax year, as reported in column (c).

Enter the amount of tax-exempt securities at the end of the tax year, as reported in column (d).

Enter the taxable income before net operating loss and other special deductions, calculated by subtracting line 20 from line 8.

Enter the amount of net operating loss deduction.

Enter the total deduction for dividends paid, as reported on Schedule A, line 7.

Enter the deduction amount calculated under Section 857(b)(2)(E), based on Schedule J, lines 1c, 1e, 1f, and 1g.

Enter the total amount of deductions to be subtracted from line 21, which includes net operating loss, dividends paid, and Section 857(b)(2)(E) deductions.

Enter the final real estate investment trust taxable income, calculated by subtracting the value on line 22d from line 21.

Enter the sum of the amounts reported on lines 1 through 5 of Schedule M-1.

Enter the monetary amount for the first itemized other increase to unappropriated retained earnings.

Enter the sum of the balance at the beginning of the year, net income (loss) per books, and other itemized increases to retained earnings.

Enter the total assets amount for column (a) at the beginning of the tax year.

Enter the total assets amount for column (b) at the beginning of the tax year.

Enter the total assets amount for column (c) at the end of the tax year.

Enter the total assets amount for column (d) at the end of the tax year.

Provide the total amount of all decreases to unappropriated retained earnings, which is the sum of distributions (line 5) and other decreases (line 6).

Enter the total liabilities and shareholders' equity amount for the beginning of the tax year, as reported in column (a).

Enter the total liabilities and shareholders' equity amount for the beginning of the tax year, as reported in column (b).

Enter the total liabilities and shareholders' equity amount for the end of the tax year, as reported in column (c).

Enter the total liabilities and shareholders' equity amount for the end of the tax year, as reported in column (d).

Enter the combined total of all payments, credits, and section 1062 applicable net tax liability from lines 25a through 25z.

Enter the total amount from adding lines 7 through 10.

Provide the total tax amount from Schedule J, line 9.

Enter the gross amount of trade notes and accounts receivable at the beginning of the tax year in column (a).

Enter the gross amount of trade notes and accounts receivable at the beginning of the tax year in column (b).

Enter the gross amount of trade notes and accounts receivable at the end of the tax year in column (c).

Enter the gross amount of trade notes and accounts receivable at the end of the tax year in column (d).

Enter the value of U.S. Government obligations at the beginning of the tax year, corresponding to column (a).

Enter the value of U.S. Government obligations at the beginning of the tax year, corresponding to column (b).

Enter the value of U.S. Government obligations at the end of the tax year, corresponding to column (c).

Enter the value of U.S. Government obligations at the end of the tax year, corresponding to column (d).

Enter the positive amount of unappropriated retained earnings at the beginning of the tax year.

Enter the negative amount or deficit of unappropriated retained earnings at the beginning of the tax year.

Enter the positive amount of unappropriated retained earnings at the end of the tax year.

Enter the negative amount or deficit of unappropriated retained earnings at the end of the tax year.