This document contains final regulations that prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, "U.S. Corporation Income Tax Return," or Form 990-C, "Farmers' Cooperative Association Income Tax Return." The new form will help the IRS to properly identify cooperatives and differentiate between cooperatives that must file returns within 2\1/2\ months of the end of the taxable year and those that must file within 8\1/2\ months of the end of the taxable year.