owedpay163
pay163 时间:2021-01-18 阅读:()
Form1120-LDepartmentoftheTreasuryInternalRevenueServiceU.
S.
LifeInsuranceCompanyIncomeTaxReturnForcalendaryear2020ortaxyearbeginning,2020,ending,20Gotowww.
irs.
gov/Form1120Lforinstructionsandthelatestinformation.
OMBNo.
1545-01232020PleaseprintortypeNameNumber,street,androomorsuiteno.
IfaP.
O.
box,seeinstructions.
Cityortown,stateorprovince,country,andZIPorforeignpostalcodeACheckif:1Consolidatedreturn(attachForm851)2Life-nonlifeconsolidatedreturn3ScheduleM-3(Form1120-L)attachedBEmployeridentificationnumberCDateincorporatedDCheckapplicableboxifanelectionhasbeenmadeundersection(s):953(c)(3)(C)953(d)ECheckif:(1)Finalreturn(2)Namechange(3)Addresschange(4)AmendedreturnIncome(line6isreserved)1Grosspremiums,etc.
,lessreturnpremiums,etc.
Enterbalance12Netdecrease,ifany,inreserves(ScheduleF,line12)23aDecreaseinreservesundersection807(f)3abIncomefromReserveTransitionRelief(seeinstructions)3b4Investmentincome(ScheduleB,line6)(seeinstructions)45Netcapitalgain(ScheduleD(Form1120),line18)57Otherincome(attachstatement)78Lifeinsurancecompanygrossincome.
Addlines1through78Deductions(Seeinstructionsforlimitationsondeductions.
)9Deathbenefits,etc.
910Netincrease,ifany,inreserves(ScheduleF,line12)1011aIncreaseinreservesundersection807(f)11abDeductionfromReserveTransitionRelief(seeinstructions)11b12Deductiblepolicyholderdividendsundersection8081213Assumptionbyanotherpersonofliabilitiesunderinsurance,etc.
,contracts1314Dividendsreimbursablebytaxpayer1415aInterestbLesstax-exemptinterestexpensecBalance15c16Deductiblepolicyacquisitionexpenses(ScheduleG,line20)1617Reservedforfutureuse1718Otherdeductions(seeinstructions)(attachstatement)1819Addlines9through181920Subtotal.
Subtractline19fromline82021aDividends-receivedandotherspecialdeductions(ScheduleA,line22)21aPlus:b.
Netoperatinglossdeduction(seeinstructions)(attachstatement).
.
.
21b21c22Gainor(loss)fromoperations.
Subtractline21cfromline202223Lifeinsurancecompanytaxableincome(LICTI).
Enterline22here2324Phasedinclusionofbalanceofpolicyholderssurplusaccount(seeinstructions)24Tax,RefundableCredits,andPayments25Taxableincome.
Addlines23and24(seeinstructions)2526Totaltax(ScheduleK,line10)26272020Net965taxliabilitypaidfromForm965-B,PartII,column(k),line42728a2019overpaymentcreditedto202028aLine28bisreserved.
c2020estimatedtaxpayments28cdLess2020refundappliedforonForm4466.
.
.
.
28d()28efTaxdepositedwithForm700428fgCredits:(1)Form2439(2)Form413628ghU.
S.
incometaxpaidorwithheldatsource(attachForm1042-S)28hi2020Net965taxliabilityfromForm965-B,PartI,column(d),line428ijReservedforfutureuse28j28k29Estimatedtaxpenalty.
CheckifForm2220isattached2930Amountowed.
Ifline28kissmallerthanthetotaloflines26,27,and29,enteramountowed3031Overpayment.
Ifline28kislargerthanthetotaloflines26,27,and29,enteramountoverpaid3132Enteramountfromline31:Creditedto2021estimatedtax.
Refunded.
32SignHereUnderpenaltiesofperjury,IdeclarethatIhaveexaminedthisreturn,includingaccompanyingschedulesandstatements,andtothebestofmyknowledgeandbelief,itistrue,correct,andcomplete.
Declarationofpreparer(otherthantaxpayer)isbasedonallinformationofwhichpreparerhasanyknowledge.
SignatureofofficerDateTitleMaytheIRSdiscussthisreturnwiththepreparershownbelowSeeinstructions.
YesNoPaidPreparerUseOnlyPrint/Typepreparer'snamePreparer'ssignatureDateCheckifself-employedPTINFirm'snameFirm'saddressFirm'sEINPhoneno.
ForPaperworkReductionActNotice,seeseparateinstructions.
Cat.
No.
11480EForm1120-L(2020)Form1120-L(2020)Page2ScheduleADividends,Inclusions,Dividends-ReceivedDeduction,andOtherSpecialDeductions(seeinstructions)Dividendssubjecttoproration(a)Dividendsandinclusions(b)%(c)Deductions((a)times(b))1Dividendsfromless-than-20%-owneddomesticcorporations(otherthandebt-financedstock)1502Dividendsfrom20%-or-more-owneddomesticcorporations(otherthandebt-financedstock)2653Dividendsoncertaindebt-financedstockofdomesticandforeigncorporations3seeinstructions4Dividendsoncertainpreferredstockofless-than-20%-ownedpublicutilities423.
35Dividendsoncertainpreferredstockof20%-or-more-ownedpublicutilities.
526.
76Dividendsfromless-than-20%-ownedforeigncorporationsandcertainforeignsalescorporations(FSCs)6507Dividendsfrom20%-or-more-ownedforeigncorporationsandcertainFSCs7658DividendsfromwhollyownedforeignsubsidiariesandcertainFSCs.
.
.
81009Dividendsfromcertainaffiliatedcompanies910010Grossdividends-receiveddeduction.
Addlines1through91011Companysharepercentage110.
712Proratedamount.
Line10timesline1112Dividendsnotsubjecttoproration13Affiliatedcompanydividends13seeinstructions14Foreign-sourceportionofdividendsreceivedfromaspecified10%-ownedforeigncorporation(excludinghybriddividends)(seeinstructions).
.
.
1410015Dividendsfromforeigncorporationsnotincludedonline3,6,7,8,or14(includinghybriddividends)1516Section965(a)inclusion16seeinstructions17aSubpartFinclusionsderivedfromthesalebyacontrolledforeigncorporation(CFC)ofthestockofalower-tierforeigncorporationtreatedasadividend(attachForm(s)5471)(seeinstructions)17a100bSubpartFinclusionsderivedfromhybriddividendsoftieredcorporations(attachForm(s)5471)(seeinstructions)17bcOtherinclusionsfromCFCsundersubpartFnotincludedonline16,17a,17b,or18(attachForm(s)5471)(seeinstructions)17c18Globalintangiblelow-taxedincome(GILTI)(attachForm(s)5471and8992).
1819Othercorporatedividends1920Totaldividendsandinclusions.
Addlines1through19,column(a).
EnterhereandonScheduleB,line22021Section250deduction(attachForm8993)2122Totaldeductions.
Addlines12,13,14,16,17a,and21,column(c).
Enterhereandonpage1,line21a22ScheduleBInvestmentIncome(seeinstructions)1Interest(excludingtax-exemptinterest)12Totaldividendsandinclusions(ScheduleA,line20,column(a)23Rents34Royalties45Leases,terminations,etc.
56Investmentincome.
Addlines1through5.
Enterhereandonpage1,line46Form1120-L(2020)Form1120-L(2020)Page3ScheduleFIncrease(Decrease)inReserves(section807)(seeinstructions)(a)Beginningoftaxyear(b)Endoftaxyear1Lifeinsurancereserves12Unearnedpremiumsandunpaidlosses23Supplementarycontracts34Dividendaccumulationsandotheramounts45Advancepremiums56Specialcontingencyreserves67Addlines1through678Increase(decrease)inreservesundersection807.
Subtractline7,column(a),fromline7,column(b)89aTax-exemptinterest9abIncreaseinpolicycashvalueofsection264(f)policiesasdefinedinsection805(a)(4)(F)9bcAddlines9aand9b9c10Policyholders'sharepercentage1030%11Policyholders'shareoftax-exemptinterestandtheincreaseinpolicycashvalueofsection264(f)policiesasdefinedinsection805(a)(4)(F).
Multiplyline9cbyline101112Netincrease(decrease)inreserves.
Subtractline11fromline8.
Ifanincrease,enterhereandonpage1,line10.
Ifadecrease,enterhereandonpage1,line212ScheduleGPolicyAcquisitionExpenses(section848)(seeinstructions)(a)Annuity(b)Grouplifeinsurance(c)Other1Grosspremiumsandotherconsideration12Returnpremiumsandpremiumsandotherconsiderationincurredforreinsurance23Netpremiums.
Subtractline2fromline134Netpremiumpercentage(seeinstructions)45Multiplyline3byline456Combineline5,columns(a),(b),and(c),andenterhere.
Ifzeroorless,enter-0-onlines7and867Unusedbalanceofnegativecapitalizationamountfromprioryears7()8Combinelines6and7.
Ifzeroorless,enter-0-89Generaldeductions(attachstatement)910Enterthelesserofline8orline91011Deductiblegeneraldeductions.
Subtractline10fromline9.
Enterhereandincludeonpage1,line18.
.
.
.
1112Iftheamountonline6isnegative,enteritasapositiveamount.
Iftheamountonline6ispositive,enter-0-.
.
1213Unamortizedspecifiedpolicyacquisitionexpensesfromprioryears1314Deductiblenegativecapitalizationamount.
Enterthelesserofline12orline131415aTentative60-monthspecifiedpolicyacquisitionexpenses.
Enteramountfromline10,butnotmorethan$5million15abLimitation15b$10,000,00016Phase-outamount.
Subtractline15bfromline10.
Ifzeroorless,enter-0-1617aCurrentyear60-monthspecifiedpolicyacquisitionexpenses.
Subtractline16fromline15a.
Ifzeroorless,enter-0-17abEnter10%(0.
10)ofline17a17b18aCurrentyear180-monthspecifiedpolicyacquisitionexpenses.
Subtractline17afromline1018abEnter3.
34%(0.
0334)ofline18a18b19Entertheapplicableamountofamortizationfromspecifiedpolicyacquisitionexpensescapitalizedinprioryearsanddeductiblethisyear.
Attachstatement1920Deductiblepolicyacquisitionexpenses.
Addlines14,17b,18b,and19.
Enterhereandonpage1,line16.
.
20Form1120-L(2020)Form1120-L(2020)Page4ScheduleKTaxComputation(seeinstructions)1Checkifthecorporationisamemberofacontrolledgroup(attachScheduleO(Form1120)2Incometax23Baseerosionminimumtaxamount(attachForm8991)34Addlines2and345aForeigntaxcredit(attachForm1118)5abCreditfromForm8834(attachForm8834)5bcGeneralbusinesscredit(attachForm3800)5cdCreditforprioryearminimumtax(attachForm8827)5deBondcreditsfromForm89125e6Totalcredits.
Addlines5athrough5e67Subtractline6fromline478Foreigncorporations—taxonincomenoteffectivelyconnectedwithU.
S.
business89Othertaxes.
Checkiffrom:Form4255Form8611Other(attachstatement)910Totaltax.
Addlines7through9.
Enterhereandonpage1,line2610ScheduleLPartI—TotalAssets(seeinstructions)(a)Beginningoftaxyear(b)Endoftaxyear1Realproperty12Stocks23Proportionateshareofpartnershipandtrustassets34Otherassets(attachstatement)45Totalassets.
Addlines1through45PartII—TotalAssetsandTotalInsuranceLiabilities(section842(b)(2)(B)(i))(seeinstructions)Note:TheinformationprovidedinPartIIshouldconformwiththe"Assets"and"Liabilities,Surplus,andOtherFunds"sectionsoftheNAICAnnualStatement.
(a)Beginningoftaxyear(b)Endoftaxyear1Subtotalsforassets12Totalassets23Reserveforlifepoliciesandcontracts34Reserveforaccidentandhealthpolicies45Liabilityfordeposit-typecontracts56Lifepolicyandcontractclaims67Accidentandhealthpolicyandcontractclaims78Policyholder'sdividendandcouponaccumulations89Premiumsandannuityconsiderationsreceivedinadvancelessdiscount910Surrendervaluesoncanceledpolicies1011Partofotheramountspayableonreinsuranceassumed1112Partofaggregatewrite-insforliabilities.
(Onlyincludeitemsoramountsincludiblein"totalinsuranceliabilitiesonU.
S.
business"asdefinedinsection842(b)(2)(B)(i)1213Separateaccountsstatement1314Totalinsuranceliabilities.
Addlines3through1314Form1120-L(2020)Form1120-L(2020)Page5ScheduleMOtherInformation(seeinstructions)YesNo1Checkaccountingmethod:aAccrualbOther(specify)2Checkifthecorporationisa:aLegalreservecompany—ifcheckedKindofcompany:(1)Stock(2)MutualPrincipalbusiness:(1)LifeInsurance(2)HealthandaccidentinsurancebFraternalorassessmentassociationcBurialorotherinsurancecompany3Enterthepercentagethatthetotalofthecorporation'slifeinsurancereserves(section816(b))plusunearnedpremiumsandunpaidlosses(whetherornotascertained)onnoncancelablelife,health,oraccidentpoliciesnotincludedinlifeinsurancereservesbearstothecorporation'stotalreserves(section816(c)Attachastatementshowingthecomputation.
4Doesthecorporationhaveanyvariableannuitycontractsoutstanding5Attheendofthetaxyear,didthecorporationown,directlyorindirectly,50%ormoreofthevotingstockofadomesticcorporation(Forrulesofattribution,seesection267(c)If"Yes,"attachastatementshowing(a)nameandemployeridentificationnumber(EIN),(b)percentageowned,and(c)taxableincomeor(loss)beforeNOLandspecialdeductionsofsuchcorporationforthetaxyearendingwithorwithinyourtaxyear.
6Isthecorporationasubsidiaryinanaffiliatedgrouporaparent-subsidiarycontrolledgroup.
.
.
If"Yes,"enternameandEINoftheparentcorporation.
7Attheendofthetaxyear,didanyindividual,partnership,corporation,estate,ortrustown,directlyorindirectly,50%ormoreofthecorporation'svotingstock(Forrulesofattribution,seesection267(c).
)If"Yes,"completeaandbbelow.
aAttachastatementshowingnameandidentifyingnumber.
(Donotincludeanyinformationalreadyenteredonline6above.
)bEnterpercentageowned.
8Atanytimeduringtheyear,didoneforeignpersonown,directlyorindirectly,atleast25%of(a)thetotalvotingpowerofallclassesofstockofthecorporationentitledtovote,or(b)thetotalvalueofallclassesofstockofthecorporation.
.
.
If"Yes,"enter:aPercentageownedandbOwner'scountry.
YesNo8cThecorporationmayhavetofileForm5472,InformationReturnofa25%Foreign-OwnedU.
S.
CorporationoraForeignCorporationEngagedinaU.
S.
TradeorBusiness.
EnternumberofForms5472attached.
9Doesthecorporationdiscountanyofthelossreservesshownonitsannualstatement.
.
.
10aEnterthetotalunpaidlossesshownonthecorporation'sannualstatement:(1)Forthecurrentyear:$(2)Forthepreviousyear:$bEnterthetotalunpaidlossadjustmentexpensesshownonthecorporation'sannualstatement:(1)Forthecurrentyear:$(2)Forthepreviousyear:$11Entertheavailablenetoperatinglosscarryoverfrompriortaxyears.
(Donotreduceitbyanydeductiononpage1,line21b.
12aEnterthecorporation'sstateofdomicile.
bWastheannualstatementusedtopreparethetaxreturnfiledwiththestateofdomicileIf"No,"completecbelow.
cEnterthestatewheretheannualstatementusedtopreparethetaxreturnwasfiled.
13IsthecorporationrequiredtofileScheduleUTP(Form1120),UncertainTaxPositionStatementSeeinstructionsIf"Yes,"completeandattachScheduleUTP.
14Doesthecorporationhavegrossreceiptsofatleast$500millioninanyofthe3precedingtaxyears(Seesection59A(e)(2)and(3)If"Yes,"completeandattachForm8991.
15Duringthetaxyear,didthecorporationpayoraccrueanyinterestorroyaltyforwhichthedeductionisnotallowedundersection267ASeeinstructionsIf"Yes,"enterthetotalamountofthedisalloweddeductions16Didthecorporationhaveanelectionundersection163(j)foranyrealpropertytradeorbusinessoranyfarmingbusinessineffectduringthetaxyearSeeinstructions17IsthecorporationrequiredtofileForm8990,LimitationonBusinessInterestExpenseUnderSection163(j),tocalculatetheamountofdeductiblebusinessinterestSeeinstructionsForm1120-L(2020)
S.
LifeInsuranceCompanyIncomeTaxReturnForcalendaryear2020ortaxyearbeginning,2020,ending,20Gotowww.
irs.
gov/Form1120Lforinstructionsandthelatestinformation.
OMBNo.
1545-01232020PleaseprintortypeNameNumber,street,androomorsuiteno.
IfaP.
O.
box,seeinstructions.
Cityortown,stateorprovince,country,andZIPorforeignpostalcodeACheckif:1Consolidatedreturn(attachForm851)2Life-nonlifeconsolidatedreturn3ScheduleM-3(Form1120-L)attachedBEmployeridentificationnumberCDateincorporatedDCheckapplicableboxifanelectionhasbeenmadeundersection(s):953(c)(3)(C)953(d)ECheckif:(1)Finalreturn(2)Namechange(3)Addresschange(4)AmendedreturnIncome(line6isreserved)1Grosspremiums,etc.
,lessreturnpremiums,etc.
Enterbalance12Netdecrease,ifany,inreserves(ScheduleF,line12)23aDecreaseinreservesundersection807(f)3abIncomefromReserveTransitionRelief(seeinstructions)3b4Investmentincome(ScheduleB,line6)(seeinstructions)45Netcapitalgain(ScheduleD(Form1120),line18)57Otherincome(attachstatement)78Lifeinsurancecompanygrossincome.
Addlines1through78Deductions(Seeinstructionsforlimitationsondeductions.
)9Deathbenefits,etc.
910Netincrease,ifany,inreserves(ScheduleF,line12)1011aIncreaseinreservesundersection807(f)11abDeductionfromReserveTransitionRelief(seeinstructions)11b12Deductiblepolicyholderdividendsundersection8081213Assumptionbyanotherpersonofliabilitiesunderinsurance,etc.
,contracts1314Dividendsreimbursablebytaxpayer1415aInterestbLesstax-exemptinterestexpensecBalance15c16Deductiblepolicyacquisitionexpenses(ScheduleG,line20)1617Reservedforfutureuse1718Otherdeductions(seeinstructions)(attachstatement)1819Addlines9through181920Subtotal.
Subtractline19fromline82021aDividends-receivedandotherspecialdeductions(ScheduleA,line22)21aPlus:b.
Netoperatinglossdeduction(seeinstructions)(attachstatement).
.
.
21b21c22Gainor(loss)fromoperations.
Subtractline21cfromline202223Lifeinsurancecompanytaxableincome(LICTI).
Enterline22here2324Phasedinclusionofbalanceofpolicyholderssurplusaccount(seeinstructions)24Tax,RefundableCredits,andPayments25Taxableincome.
Addlines23and24(seeinstructions)2526Totaltax(ScheduleK,line10)26272020Net965taxliabilitypaidfromForm965-B,PartII,column(k),line42728a2019overpaymentcreditedto202028aLine28bisreserved.
c2020estimatedtaxpayments28cdLess2020refundappliedforonForm4466.
.
.
.
28d()28efTaxdepositedwithForm700428fgCredits:(1)Form2439(2)Form413628ghU.
S.
incometaxpaidorwithheldatsource(attachForm1042-S)28hi2020Net965taxliabilityfromForm965-B,PartI,column(d),line428ijReservedforfutureuse28j28k29Estimatedtaxpenalty.
CheckifForm2220isattached2930Amountowed.
Ifline28kissmallerthanthetotaloflines26,27,and29,enteramountowed3031Overpayment.
Ifline28kislargerthanthetotaloflines26,27,and29,enteramountoverpaid3132Enteramountfromline31:Creditedto2021estimatedtax.
Refunded.
32SignHereUnderpenaltiesofperjury,IdeclarethatIhaveexaminedthisreturn,includingaccompanyingschedulesandstatements,andtothebestofmyknowledgeandbelief,itistrue,correct,andcomplete.
Declarationofpreparer(otherthantaxpayer)isbasedonallinformationofwhichpreparerhasanyknowledge.
SignatureofofficerDateTitleMaytheIRSdiscussthisreturnwiththepreparershownbelowSeeinstructions.
YesNoPaidPreparerUseOnlyPrint/Typepreparer'snamePreparer'ssignatureDateCheckifself-employedPTINFirm'snameFirm'saddressFirm'sEINPhoneno.
ForPaperworkReductionActNotice,seeseparateinstructions.
Cat.
No.
11480EForm1120-L(2020)Form1120-L(2020)Page2ScheduleADividends,Inclusions,Dividends-ReceivedDeduction,andOtherSpecialDeductions(seeinstructions)Dividendssubjecttoproration(a)Dividendsandinclusions(b)%(c)Deductions((a)times(b))1Dividendsfromless-than-20%-owneddomesticcorporations(otherthandebt-financedstock)1502Dividendsfrom20%-or-more-owneddomesticcorporations(otherthandebt-financedstock)2653Dividendsoncertaindebt-financedstockofdomesticandforeigncorporations3seeinstructions4Dividendsoncertainpreferredstockofless-than-20%-ownedpublicutilities423.
35Dividendsoncertainpreferredstockof20%-or-more-ownedpublicutilities.
526.
76Dividendsfromless-than-20%-ownedforeigncorporationsandcertainforeignsalescorporations(FSCs)6507Dividendsfrom20%-or-more-ownedforeigncorporationsandcertainFSCs7658DividendsfromwhollyownedforeignsubsidiariesandcertainFSCs.
.
.
81009Dividendsfromcertainaffiliatedcompanies910010Grossdividends-receiveddeduction.
Addlines1through91011Companysharepercentage110.
712Proratedamount.
Line10timesline1112Dividendsnotsubjecttoproration13Affiliatedcompanydividends13seeinstructions14Foreign-sourceportionofdividendsreceivedfromaspecified10%-ownedforeigncorporation(excludinghybriddividends)(seeinstructions).
.
.
1410015Dividendsfromforeigncorporationsnotincludedonline3,6,7,8,or14(includinghybriddividends)1516Section965(a)inclusion16seeinstructions17aSubpartFinclusionsderivedfromthesalebyacontrolledforeigncorporation(CFC)ofthestockofalower-tierforeigncorporationtreatedasadividend(attachForm(s)5471)(seeinstructions)17a100bSubpartFinclusionsderivedfromhybriddividendsoftieredcorporations(attachForm(s)5471)(seeinstructions)17bcOtherinclusionsfromCFCsundersubpartFnotincludedonline16,17a,17b,or18(attachForm(s)5471)(seeinstructions)17c18Globalintangiblelow-taxedincome(GILTI)(attachForm(s)5471and8992).
1819Othercorporatedividends1920Totaldividendsandinclusions.
Addlines1through19,column(a).
EnterhereandonScheduleB,line22021Section250deduction(attachForm8993)2122Totaldeductions.
Addlines12,13,14,16,17a,and21,column(c).
Enterhereandonpage1,line21a22ScheduleBInvestmentIncome(seeinstructions)1Interest(excludingtax-exemptinterest)12Totaldividendsandinclusions(ScheduleA,line20,column(a)23Rents34Royalties45Leases,terminations,etc.
56Investmentincome.
Addlines1through5.
Enterhereandonpage1,line46Form1120-L(2020)Form1120-L(2020)Page3ScheduleFIncrease(Decrease)inReserves(section807)(seeinstructions)(a)Beginningoftaxyear(b)Endoftaxyear1Lifeinsurancereserves12Unearnedpremiumsandunpaidlosses23Supplementarycontracts34Dividendaccumulationsandotheramounts45Advancepremiums56Specialcontingencyreserves67Addlines1through678Increase(decrease)inreservesundersection807.
Subtractline7,column(a),fromline7,column(b)89aTax-exemptinterest9abIncreaseinpolicycashvalueofsection264(f)policiesasdefinedinsection805(a)(4)(F)9bcAddlines9aand9b9c10Policyholders'sharepercentage1030%11Policyholders'shareoftax-exemptinterestandtheincreaseinpolicycashvalueofsection264(f)policiesasdefinedinsection805(a)(4)(F).
Multiplyline9cbyline101112Netincrease(decrease)inreserves.
Subtractline11fromline8.
Ifanincrease,enterhereandonpage1,line10.
Ifadecrease,enterhereandonpage1,line212ScheduleGPolicyAcquisitionExpenses(section848)(seeinstructions)(a)Annuity(b)Grouplifeinsurance(c)Other1Grosspremiumsandotherconsideration12Returnpremiumsandpremiumsandotherconsiderationincurredforreinsurance23Netpremiums.
Subtractline2fromline134Netpremiumpercentage(seeinstructions)45Multiplyline3byline456Combineline5,columns(a),(b),and(c),andenterhere.
Ifzeroorless,enter-0-onlines7and867Unusedbalanceofnegativecapitalizationamountfromprioryears7()8Combinelines6and7.
Ifzeroorless,enter-0-89Generaldeductions(attachstatement)910Enterthelesserofline8orline91011Deductiblegeneraldeductions.
Subtractline10fromline9.
Enterhereandincludeonpage1,line18.
.
.
.
1112Iftheamountonline6isnegative,enteritasapositiveamount.
Iftheamountonline6ispositive,enter-0-.
.
1213Unamortizedspecifiedpolicyacquisitionexpensesfromprioryears1314Deductiblenegativecapitalizationamount.
Enterthelesserofline12orline131415aTentative60-monthspecifiedpolicyacquisitionexpenses.
Enteramountfromline10,butnotmorethan$5million15abLimitation15b$10,000,00016Phase-outamount.
Subtractline15bfromline10.
Ifzeroorless,enter-0-1617aCurrentyear60-monthspecifiedpolicyacquisitionexpenses.
Subtractline16fromline15a.
Ifzeroorless,enter-0-17abEnter10%(0.
10)ofline17a17b18aCurrentyear180-monthspecifiedpolicyacquisitionexpenses.
Subtractline17afromline1018abEnter3.
34%(0.
0334)ofline18a18b19Entertheapplicableamountofamortizationfromspecifiedpolicyacquisitionexpensescapitalizedinprioryearsanddeductiblethisyear.
Attachstatement1920Deductiblepolicyacquisitionexpenses.
Addlines14,17b,18b,and19.
Enterhereandonpage1,line16.
.
20Form1120-L(2020)Form1120-L(2020)Page4ScheduleKTaxComputation(seeinstructions)1Checkifthecorporationisamemberofacontrolledgroup(attachScheduleO(Form1120)2Incometax23Baseerosionminimumtaxamount(attachForm8991)34Addlines2and345aForeigntaxcredit(attachForm1118)5abCreditfromForm8834(attachForm8834)5bcGeneralbusinesscredit(attachForm3800)5cdCreditforprioryearminimumtax(attachForm8827)5deBondcreditsfromForm89125e6Totalcredits.
Addlines5athrough5e67Subtractline6fromline478Foreigncorporations—taxonincomenoteffectivelyconnectedwithU.
S.
business89Othertaxes.
Checkiffrom:Form4255Form8611Other(attachstatement)910Totaltax.
Addlines7through9.
Enterhereandonpage1,line2610ScheduleLPartI—TotalAssets(seeinstructions)(a)Beginningoftaxyear(b)Endoftaxyear1Realproperty12Stocks23Proportionateshareofpartnershipandtrustassets34Otherassets(attachstatement)45Totalassets.
Addlines1through45PartII—TotalAssetsandTotalInsuranceLiabilities(section842(b)(2)(B)(i))(seeinstructions)Note:TheinformationprovidedinPartIIshouldconformwiththe"Assets"and"Liabilities,Surplus,andOtherFunds"sectionsoftheNAICAnnualStatement.
(a)Beginningoftaxyear(b)Endoftaxyear1Subtotalsforassets12Totalassets23Reserveforlifepoliciesandcontracts34Reserveforaccidentandhealthpolicies45Liabilityfordeposit-typecontracts56Lifepolicyandcontractclaims67Accidentandhealthpolicyandcontractclaims78Policyholder'sdividendandcouponaccumulations89Premiumsandannuityconsiderationsreceivedinadvancelessdiscount910Surrendervaluesoncanceledpolicies1011Partofotheramountspayableonreinsuranceassumed1112Partofaggregatewrite-insforliabilities.
(Onlyincludeitemsoramountsincludiblein"totalinsuranceliabilitiesonU.
S.
business"asdefinedinsection842(b)(2)(B)(i)1213Separateaccountsstatement1314Totalinsuranceliabilities.
Addlines3through1314Form1120-L(2020)Form1120-L(2020)Page5ScheduleMOtherInformation(seeinstructions)YesNo1Checkaccountingmethod:aAccrualbOther(specify)2Checkifthecorporationisa:aLegalreservecompany—ifcheckedKindofcompany:(1)Stock(2)MutualPrincipalbusiness:(1)LifeInsurance(2)HealthandaccidentinsurancebFraternalorassessmentassociationcBurialorotherinsurancecompany3Enterthepercentagethatthetotalofthecorporation'slifeinsurancereserves(section816(b))plusunearnedpremiumsandunpaidlosses(whetherornotascertained)onnoncancelablelife,health,oraccidentpoliciesnotincludedinlifeinsurancereservesbearstothecorporation'stotalreserves(section816(c)Attachastatementshowingthecomputation.
4Doesthecorporationhaveanyvariableannuitycontractsoutstanding5Attheendofthetaxyear,didthecorporationown,directlyorindirectly,50%ormoreofthevotingstockofadomesticcorporation(Forrulesofattribution,seesection267(c)If"Yes,"attachastatementshowing(a)nameandemployeridentificationnumber(EIN),(b)percentageowned,and(c)taxableincomeor(loss)beforeNOLandspecialdeductionsofsuchcorporationforthetaxyearendingwithorwithinyourtaxyear.
6Isthecorporationasubsidiaryinanaffiliatedgrouporaparent-subsidiarycontrolledgroup.
.
.
If"Yes,"enternameandEINoftheparentcorporation.
7Attheendofthetaxyear,didanyindividual,partnership,corporation,estate,ortrustown,directlyorindirectly,50%ormoreofthecorporation'svotingstock(Forrulesofattribution,seesection267(c).
)If"Yes,"completeaandbbelow.
aAttachastatementshowingnameandidentifyingnumber.
(Donotincludeanyinformationalreadyenteredonline6above.
)bEnterpercentageowned.
8Atanytimeduringtheyear,didoneforeignpersonown,directlyorindirectly,atleast25%of(a)thetotalvotingpowerofallclassesofstockofthecorporationentitledtovote,or(b)thetotalvalueofallclassesofstockofthecorporation.
.
.
If"Yes,"enter:aPercentageownedandbOwner'scountry.
YesNo8cThecorporationmayhavetofileForm5472,InformationReturnofa25%Foreign-OwnedU.
S.
CorporationoraForeignCorporationEngagedinaU.
S.
TradeorBusiness.
EnternumberofForms5472attached.
9Doesthecorporationdiscountanyofthelossreservesshownonitsannualstatement.
.
.
10aEnterthetotalunpaidlossesshownonthecorporation'sannualstatement:(1)Forthecurrentyear:$(2)Forthepreviousyear:$bEnterthetotalunpaidlossadjustmentexpensesshownonthecorporation'sannualstatement:(1)Forthecurrentyear:$(2)Forthepreviousyear:$11Entertheavailablenetoperatinglosscarryoverfrompriortaxyears.
(Donotreduceitbyanydeductiononpage1,line21b.
12aEnterthecorporation'sstateofdomicile.
bWastheannualstatementusedtopreparethetaxreturnfiledwiththestateofdomicileIf"No,"completecbelow.
cEnterthestatewheretheannualstatementusedtopreparethetaxreturnwasfiled.
13IsthecorporationrequiredtofileScheduleUTP(Form1120),UncertainTaxPositionStatementSeeinstructionsIf"Yes,"completeandattachScheduleUTP.
14Doesthecorporationhavegrossreceiptsofatleast$500millioninanyofthe3precedingtaxyears(Seesection59A(e)(2)and(3)If"Yes,"completeandattachForm8991.
15Duringthetaxyear,didthecorporationpayoraccrueanyinterestorroyaltyforwhichthedeductionisnotallowedundersection267ASeeinstructionsIf"Yes,"enterthetotalamountofthedisalloweddeductions16Didthecorporationhaveanelectionundersection163(j)foranyrealpropertytradeorbusinessoranyfarmingbusinessineffectduringthetaxyearSeeinstructions17IsthecorporationrequiredtofileForm8990,LimitationonBusinessInterestExpenseUnderSection163(j),tocalculatetheamountofdeductiblebusinessinterestSeeinstructionsForm1120-L(2020)
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