Form 1120-C                                                                                                 U.S. Income Tax Return for Cooperative Associations                                                  OMB No. 1545-0123
Department of the Treasury                                                             For calendar year 2022 or tax year beginning                        , 2022, ending                           , 20
Internal Revenue Service                                                                                         Go to www.irs.gov/Form1120C for instructions and the latest information.                                 2022
A                                                                Check if:                                  Name                                                                                           B  Employer identification number
(1)                                                              Consolidated return 
                                                                 (attach Form 851)                          Number, street, and room or suite no. If a P.O. box, see instructions.
(2)                                                              Schedule M-3 (Form                                                                                                                        C   Check if:
                                                                 1120) attached                                                                                                                            (1) Farmers’ tax exempt 
(3)                                                              Form 1120 filed in                         City or town, state or province, country, and ZIP or foreign postal code                           cooperative  .     . .
                                                                 previous tax year     Please type or print                                                                                                (2) Nonexempt 
                                                                                                                                                                                                               cooperative  .     . .
D                                                                Check if:      (1)    Initial return              (2)   Final return   (3)   Name change  (4)                       Address change (5)    Amended return
                                                                 1 a  Gross receipts or sales                                  b Less returns and allowances                                             c Bal 1c 
                                                                 2    Cost of goods sold (see instructions—attach Form 1125-A)   .                      .  .                      .  . . .  . . .   .    . .   2 
                                                                 3    Gross profit. Subtract line 2 from line 1c                      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   3 
                                                                 4    Dividends and inclusions (Schedule C, line 23)                        . . . .   . .  .                      .  . . .  . . .   .    . .   4 
                                                                 5    Interest  .      .                    . .  . .   . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   5 
                                                                 6    Gross rents and royalties                        . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   6 
      Income
                                                                 7    Capital gain net income (attach Schedule D (Form 1120))  .                      . .  .                      .  . . .  . . .   .    . .   7 
                                                                 8    Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)  .                                      . . .  . . .   .    . .   8 
                                                                 9    Other income (see instructions—attach statement) .                        . .   . .  .                      .  . . .  . . .   .    . .   9 
                                                                 10   Total income. Add lines 3 through 9                      .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   10 
                                                                 11   Compensation of officers (attach Form 1125-E)  .                        . . .   . .  .                      .  . . .  . . .   .    . .   11 
                                                                 12   Salaries and wages (less employment credits)                          . . . .   . .  .                      .  . . .  . . .   .    . .   12 
                                                                 13   Bad debts  .                          . .  . .   . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   13 
                                                                 14   Rents  .       . .                    . .  . .   . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   14 
                                                                 15   Taxes and licenses                         . .   . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   15 
                                                                 16   Interest (see instructions)                      . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   16 
                                                                 17   Charitable contributions  .                      . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   17 
                                                                 18   Depreciation not claimed on Form 1125-A or elsewhere on return (attach Form 4562)                                         .   .    . .   18 
                                                                 19   Advertising  .                        . .  . .   . . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   19 
                                                                 20   Pension, profit-sharing, etc., plans  .                  .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   20 
                                                                 21   Employee benefit programs                          . . . .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   21 
                                                                 22   Section 199A(g) deduction (see instructions)  .                       . . . .   . .  .                      .  . . .  . . .   .    . .   22 
                                                                 23   Other deductions (attach statement)  .                   .      . .   . . . .   . .  .                      .  . . .  . . .   .    . .   23 
                                                                 24   Total deductions. Add lines 11 through 23                         .   . . . .   . .  .                      .  . . .  . . .   .    . .   24 
                                                                 25 a Taxable income before adjustments and special deductions. Subtract line
                                                                      24 from line 10  .                      .  . .   . . . . .      . .   . . . .   . .  .                      .  .   25a
                                                                 b    Less: deductions and adjustments from Schedule H, line 5  .                       .  .                      .  .   25b                   25c
    Deductions (See instructions for limitations on deductions.) 26   Less: a  Net operating loss deduction (see instructions)  .                     . .  .                      .  .   26a
                                                                                   b Special deductions (Schedule C, line 24)  .                . .   . .  .                      .  .   26b                   26c
                                                                    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 taxpayer) is based on all information of which preparer has any knowledge.
Sign                                                                                                                                                                                                           May  the  IRS  discuss  this  return 
                                                                                                                                                                                                               with the preparer shown below? 
Here                                                                                                                                                                                                           See instructions. Yes No 
                                                                      Signature of officer                                              Date          Title
                                                                                Print/Type preparer’s name                       Preparer’s signature                                       Date
Paid                                                                                                                                                                                                       Check          if  PTIN
                                                                                                                                                                                                           self-employed 
Preparer 
                                                                                Firm’s name                                                                                                                    Firm’s EIN 
Use Only                                                                        Firm’s address                                                                                                                 Phone no. 
For Paperwork Reduction Act Notice, see separate instructions.                                                                                                                           Cat. No. 47554F          Form 1120-C (2022) 

Form 1120-C (2022)                                                                                                                                                    Page 2 
                                      27  Taxable income. Subtract line 26c from line 25c. See instructions .              .  .  . .   . . .      . .  .     27 
                                      28  Total tax (Schedule J, line 9)  .   . .   . .   . .  . .  . .      .           . .  .  . .   . . .      . .  .     28 
                                      29  Reserved for future use .       . . . .   . .   . .  . .  . .      .           . .  .  . .   . . .      . .  .     29 
                                      30a 2021 overpayment credited to 2022  .      . 30a
                                        b 2022 estimated tax payments  .      . .   . 30b
                                        c 2022 refund applied for on Form 4466  .     30c   (                          ) d Bal .   30d
                                        e Tax deposited with Form 7004        . .   . .   . .  . .  . .      .           . .  .    30e
                                        f Credits:  (1) Form 2439                     (2) Form 4136                                30f
                                        g  Reserved for future use .      . . . .   . .   . .  . .  . .      .           . .  .    30g
                                        h Section 1383 adjustment (see instructions)      . .  . .  . .      .           . .  .    30h
                                        i Reserved for future use .       . . . .   . .   . .  . .  . .      .           . .  .    30i                       30j
                                      31  Estimated tax penalty. See instructions. Check if Form 2220 is attached  .             . .   . . .      . .        31
                                      32  Amount owed. If line 30j is smaller than the total of lines 28 and 31, enter amount owed  .               .  .     32
Tax, Refundable Credits, and Payments 33  Overpayment. If line 30j is larger than the total of lines 28 and 31, enter amount overpaid .             .  .     33
                                      34  Enter amount of line 33 you want: Credited to 2023 estimated tax                                       Refunded    34
Schedule C                                        Dividends, Inclusions, and Special Deductions                                    (a) Dividends       (b) %    (c) Special deductions 
                                                       (see instructions)                                                        and inclusions                       ((a) × (b))
1                                       Dividends  from  less-than-20%-owned  domestic  corporations  (other  than 
                                        debt-financed stock)  .   . .     . . . .   . .   . .  . .  . .      .           . .                           50
2                                       Dividends  from  20%-or-more-owned  domestic  corporations  (other  than 
                                        debt-financed stock)  .   . .     . . . .   . .   . .  . .  . .      .           . .                           65
3                                       Dividends  on  certain  debt-financed  stock  of  domestic  and  foreign                                       See 
                                        corporations  . . . .     . .     . . . .   . .   . .  . .  . .      .           . .                        instructions
4                                       Dividends on certain preferred stock of less-than-20%-owned public utilities                                   23.3
5                                       Dividends on certain preferred stock of 20%-or-more-owned public utilities                                     26.7
6                                       Dividends from less-than-20%-owned foreign corporations and certain FSCs                                       50
7                                       Dividends from 20%-or-more-owned foreign corporations and certain FSCs                                         65
8                                       Dividends from wholly owned foreign subsidiaries    .  . .  . .      .           . .                           100
                                                                                                                                                       See   
9                                       Subtotal. Add lines 1 through 8. See instructions for limitations  . .           . .                        instructions
10                                      Dividends  from  domestic  corporations  received  by  a  small  business 
                                        investment  company operating under the Small Business Investment Act 
                                        of 1958   . .   . . .     . .     . . . .   . .   . .  . .  . .      .           . .                           100
11                                      Dividends from affiliated group members  .    .   . .  . .  . .      .           . .                           100
                                                                                                                                                       See   
12                                      Dividends from certain FSCs       . . . .   . .   . .  . .  . .      .           . .                        instructions
13                                      Foreign-source portion of dividends received from a specified 10%-owned 
                                        foreign corporation (excluding hybrid dividends) (see instructions)  .           . .                           100
14                                      Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, 
                                        or 13 (including any hybrid dividends). .   . .   . .  . .  . .      .           . .
15                                      Reserved for future use   . .     . . . .   . .   . .  . .  . .      .           . .
16a                                     Subpart  F  inclusions  derived  from  the  sale  by  a  controlled  foreign 
                                        corporation (CFC) of the stock of a lower-tier foreign corporation treated as 
                                        a dividend (attach Form(s) 5471) (see instructions)  . . .  . .      .           . .                           100
b                                       Subpart F inclusions derived from hybrid dividends of tiered corporations 
                                        (attach Form(s) 5471) (see instructions)  . . .   . .  . .  . .      .           . .
                                      c Other inclusions from CFCs under subpart F not included on line  16a, 16b, 
                                        or 17 (attach Form(s) 5471) (see instructions)  . . .  . .  . .      .           . .
17                                      Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 
18                                      Gross-up for foreign taxes deemed paid (see instructions) . . .      .           . .  
19                                      IC-DISC and former DISC dividends not included on line 1, 2, or 3  .             . .
20                                      Other dividends . . .     . .     . . . .   . .   . .  . .  . .      .           . .
21                                      Deduction for dividends paid on certain preferred stock of public utilities .  
22                                      Section 250 deduction (attach Form 8993)  .   .   . .  . .  . .      .           . .
23                                      Total dividends and inclusions. Add column (a), lines 9 through 20. Enter 
                                        here and on page 1, line 4  .     . . . .   . .   . .  . .  . .      .           . .  
24                                      Total special deductions. Add column (c), lines 9 through 13, 16, 21, and 22. Enter here and on page 1, line 26b 
                                                                                                                                                                Form 1120-C (2022)

Form 1120-C (2022)                                                                                                     Page 3 
Schedule G         Allocation of Patronage and Nonpatronage Income and Deductions   
                   Note: Before completing Schedule G, see Schedule K, Question 14.
                                                                                                 (a)  Patronage   (b)  Nonpatronage
1   Gross receipts or sales  .  . . . .       .  . . . . . . . .       . .   . . . .        1 
2   Cost of goods sold .   . .  . . . .       .  . . . . . . . .       . .   . . . .        2 
3   Gross profit. Subtract line 2 from line 1  . . . . . . . . .       . .   . . . .        3 
4   Other income       . . . .  . . . .       .  . . . . . . . .       . .   . . . .        4 
5   Total income. Combine lines 3 and 4       .  . . . . . . . .       . .   . . . .        5 
6a  Section 199A(g) deduction (see instructions)   . . . . . . .       . .   . . . .        6a 
b   Other deductions  .    . .  . . . .       .  . . . . . . . .       . .   . . . .        6b
c   Total deductions. Add lines 6a and 6b  .     . . . . . . . .       . .   . . . .        6c 
7   Taxable income before section 1382, NOL, and special deductions. Subtract line 6c 
    from line 5      . . . . .  . . . .       .  . . . . . . . .       . .   . . . .        7 
8   Deductions  and  adjustments  under  section  1382  from  Schedule  H,  line  5  (see 
    instructions)  .   . . . .  . . . .       .  . . . . . . . .       . .   . . . .        8 
9a  Net operating loss deduction (attach statement)  . . . . . .       . .   . . . .        9a 
b   Special deductions (see instructions) .   .  . . . . . . . .       . .   . . . .        9b
10  Taxable income. Subtract the total of lines 8, 9a, and 9b from line 7  . . . . .        10 
11  Combined taxable income. Combine columns (a) and (b) of line 10. See instructions       11 
12  Unused patronage loss (see instructions)  .    . . . . . . .       . .   . . . .        12 
13  Unused nonpatronage loss (see instructions)  .   . . . . . .       . .   . . . .        13 
Schedule H         Deductions and Adjustments Under Section 1382 (see instructions)
1   Dividends paid on capital stock (section 521 cooperatives only)  . . .   . . . .      . .  . .  . .        1 
2   Nonpatronage income allocated to patrons (section 521 cooperatives only)  .  . .      . .  . .  . .        2 
3   Patronage dividends: 
a   Money  .       . . . . . .  . . . .       .  . . . . . . . .       . .   . . . .      . .  . .  . .        3a 
b   Qualified written notices of allocation . .  . . . . . . . .       . .   . . . .      . .  . .  . .        3b
c   Other property (except nonqualified written notices of allocation) . .   . . . .      . .  . .  . .        3c 
d   Money or other property (except written notices of allocation) in redemption of nonqualified written
    notices of allocation  . .  . . . .       .  . . . . . . . .       . .   . . . .      . .  . .  . .        3d
4   Section 199A(g) deduction allocated to patrons (see instructions)  . .   . . . .      . .  . .  . .        4  (                          )
5   Total. Combine lines 1 through 4. Enter here and on page 1, line 25b, and Schedule G, line 8  . . .        5 
Schedule J         Tax Computation (see instructions)
1   Check  if  the  cooperative  is  a  member  of  a  controlled  group  (attach  Schedule  O  (Form  1120)). 
    See instructions .   . . .  . . . .       .  . . . . . . . .       . .   . . . .      . .  . .  .
2   Income tax (see instructions) . . .       .  . . . . . . . .       . .   . . . .      . .  . .  . .        2 
3   Base erosion minimum tax amount (attach Form 8991)  .  . . .       . .   . . . .      . .  . .  . .        3 
4   Add lines 2 and 3  .   . .  . . . .       .  . . . . . . . .       . .   . . . .      . .  . .  . .        4 
5 a Foreign tax credit (attach Form 1118)     .  . . . . . . . .       . .   . .   5a 
b   Credit from Form 8834 (see instructions)   .   . . . . . . .       . .   . .   5b
c   General business credit (attach Form 3800)     . . . . . . .       . .   . .   5c 
d   Credit for prior year minimum tax (attach Form 8827) . . . .       . .   . .   5d
e   Bond credits from Form 8912 (attach Form 8912)     . . . . .       . .   . .   5e
6   Total credits. Add lines 5a through 5e  .    . . . . . . . .       . .   . . . .      . .  . .  . .        6 
7   Subtract line 6 from line 4 . . . .       .  . . . . . . . .       . .   . . . .      . .  . .  . .        7 
8   Other taxes. Check if from:    Form 4255             Form 8611             Other (attach statement)        8 
                                   Form 8902
9   Total tax. Add lines 7 and 8. Enter here and on page 2, line 28  . . .   . . . .      . .  . .  . .        9 
                                                                                                                  Form 1120-C (2022)

Form 1120-C (2022)                                                                                                                 Page 4 
Schedule K         Other Information (see instructions) 
1 Check accounting method:                                  Yes No                                                                 Yes No
a    Cash                                                              If checked, the cooperative may have to file Form 
b    Accrual                                                           8281  , Information  Return  for  Publicly  Offered 
c    Other (specify)                                                   Original Issue Discount Instruments.
2 See the instructions and enter the:                              10  Enter the amount of tax-exempt income received or 
a Business activity code no.                                           accrued during the tax year (for example, interest or 
b Business activity                                                    extraterritorial income)  $
c Product or service                                               11a Enter the number of foreign patrons at the end of 
d Date of incorporation                                                the tax year .  . . .  
3 Check the accounting method used to compute                      b   Enter  the  total  amount  of  patronage  distributions 
  distributable patronage:                                             described in (or deducted under) IRC 1382(b) paid 
a    Book                                                              or allocated to foreign patrons 
b    Tax                                                           12  If the cooperative has an NOL for the tax year and 
c    Other (specify)                                                   is  electing  to  forego  the  carryback  period,  check 
4 At the end of the tax year, did the cooperative                      here. See instructions     .  .   . . .  . . .  
  own, directly or indirectly, 50% or more of the                      If filing a consolidated return, the statement required by 
  voting  stock  of  a  domestic  corporation?  (For                   Regulations  section  1.1502-21(b)(3)  must  be  attached 
  rules of attribution, see section 267(c).)  . .  .                   or the election will not be valid.
  If “Yes,” attach a statement showing:    (a)  name               13  Enter  the  available  NOL  carryover  from  prior  tax 
  and  employer  identification  number  (EIN),    (b)                 years. Do not reduce it by any deduction on page 1, 
  percentage  owned,  and   (c) taxable  income  or                    line 26a.
  (loss)  before  NOL  and  special  deductions  of                    Patronage .     . . .      $
  such corporation for the tax year ending with or                     Nonpatronage .    . .  $
  within your tax year.                                            14  Are the cooperative’s total receipts (page 1, line 1a 
5 Is the cooperative a subsidiary in an affiliated                     plus lines 4 through 9) for the tax year and its total 
  group or a parent–subsidiary controlled group?                       assets at the end of the tax year less than $250,000?
  If  “Yes,”  enter  name  and  EIN  of  the  parent 
                                                                       If “Yes,” the cooperative is not required to complete 
  corporation
                                                                       Schedule G, L, M-1, or M-2. Instead, enter the total 
                                                                       amount of cash distributions and the book value of 
6 At  the  end  of  the  tax  year,  did  any  individual,             property  distributions  (other  than  cash)  made 
  partnership,  corporation,  estate,  or  trust  own,                 during  the tax year.   $
  directly  or  indirectly,  50%  or  more  of  the                15  Enter  the  amount  of  outstanding  nonqualified 
  cooperative’s  voting  stock?  (For  rules  of                       notices of allocation (attach statement) 
  attribution, see section 267(c).) .  . . .    .  .               16  Does the cooperative have gross receipts of at least 
  If “Yes,” attach a statement showing name and                        $500 million in any of the 3 preceding tax years? (see 
  identifying  number.  Do  not  include  any                          section 59A(e)(2) and (3))  . .   . . .  . . .  .  
  information  already  entered  in  5 above.  Enter                   If “Yes,” complete and attach Form 8991.
  percentage owned .    .  . .  .                                  17  Did the cooperative have an election under section 
7 Enter  the  cooperative’s  total  assets.  See                       163(j) for any real property trade or business or any 
  instructions .   .  .   $                                            farming business in effect during the tax year? (see 
                                                                       instructions) . . . .      .  .   . . .  . . .  .  
8 At any time during the tax year, did one foreign 
  person own, directly or indirectly, at least 25%                 18  Does  the  cooperative  satisfy  one  or  more  of  the 
  of (a) the  total  voting  power  of  all  classes  of               following? See instructions .     . . .  . . .  .  
  stock of the cooperative entitled to vote, or    (b)             a   The  cooperative  owns  a  pass-through  entity  with 
  the  total  value    of  all  classes  of  stock  of  the            current,  or  prior  year  carryover,  excess  business 
  cooperative? .   .  . .  . .  .      . . .    .  .                   interest expense.
  If “Yes,” enter: (a) Percentage owned                            b   The  cooperative’s  aggregate  average  annual  gross 
  and (b) Owner’s country                                              receipts  (determined  under  section  448(c))  for  the  3 
c The  cooperative  may  have  to  file  Form  5472  ,                 tax  years  preceding  the  current  tax  year  are  more 
  Information  Return  of  a  25%  Foreign-Owned                       than  $27  million  and  the  cooperative  has  business 
  U.S.  Corporation  or  a  Foreign  Corporation                       interest expense. 
  Engaged  in  a  U.S.  Trade  or  Business.  Enter                c   The cooperative is a tax shelter and the cooperative 
  number of Forms 5472 attached                                        has business interest expense.
9 Check  this  box  if  the  cooperative  issued                       If “Yes” to any, complete and attach Form 8990.
  publicly  offered  debt  instruments  with  original 
  issue discount   .  . .  . .  .      . . .    .  
                                                                                                                  Form 1120-C (2022)

Form 1120-C (2022)                                                                                                                   Page 5 
Schedule L         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   Other current assets (attach statement)  .    . . . .  
5   Investments (see instructions)  . .     .   . . . . .  
6   Loans to shareholders     .   . . .     .   . . . . .  
7   Mortgage and real estate loans    .     .   . . . . .  
8a  Buildings and other depreciable assets  .     . . . .
b   Less accumulated depreciation     .     .   . . . . .  (                          )         (                          )
9a  Depletable assets  .   .  .   . . .     .   . . . . .
b   Less accumulated depletion      . .     .   . . . . .  (                          )         (                          )
10  Land (net of amortization)    . . .     .   . . . . .
11a Intangible assets (amortizable only)  .     . . . . .
b   Less accumulated amortization     .     .   . . . . .  (                          )         (                          )
12  Other assets (attach statement)   .     .   . . . . .
13  Total assets .     . . .  .   . . .     .   . . . . .
                     Liabilities and Capital
14  Accounts payable  .    .  .   . . .     .   . . . . .
15  Mortgages, notes, bonds payable in less than 1 year
16  Other current liabilities (attach statement)  . . . .
17  Loans from shareholders .     . . .     .   . . . . .  
18  Mortgages, notes, bonds payable in 1 year or more  .
19  Other liabilities (attach statement)  . .   . . . . .  
20  Capital stock:     a  Preferred stock  .    . . . . .
                       b  Common stock  .       . . . . .
21  Additional paid-in capital .  . . .     .   . . . . .
22  Patronage dividends allocated in noncash form  .    .  
23  Per-unit retains allocated in noncash form  .   . . .
24  Retained earnings—Appropriated (attach statement) 
25  Retained earnings—Unappropriated  .         . . . . .  
26  Adjustments to shareholders’ equity (attach statement)
27  Less cost of treasury stock  .  . .     .   . . . . .      (                          )                                 (                          )
28  Total liabilities and capital . . .     .   . . . . .
Schedule M-1         Reconciliation of Income (Loss) per Books With Income per Return 
                     Note: The cooperative may be required to file Schedule M-3. See instructions.
1   Net income (loss) per books .   . .     .              7   Income  recorded  on  books  this  year 
2   Federal income tax per books  .   .     .                  not included in this tax return (itemize): 
3   Excess of capital losses over capital gains                Tax-exempt interest $
4   Income subject to tax not recorded on 
    books this year (itemize):
                                                           8   Deductions in this tax return not charged 
5   Expenses recorded on books this year                       against book income this year (itemize):
    not deducted in this return (itemize):                 a   Depreciation  .              . . . $
a   Depreciation  .    . .   $                             b   Charitable contributions $
b   Charitable contributions $
c   Travel and entertainment $
                                                           9   Add lines 7 and 8              . . .   .   .   . .
6   Add lines 1 through 5  .  .   . . .     .              10  Income (page 1, line 25a)—line 6 less line 9
Schedule M-2         Analysis of Unappropriated Retained Earnings per Books (Schedule L, Line 25)
1   Balance at beginning of year    . .     .              5   Distributions:               a Cash  . .   .   . .
2   Net income (loss) per books .   . .     .                                               b Stock . .   .   . .
3   Other increases (itemize):                                                              c Property  . .   . .
                                                           6   Other decreases (itemize):
                                                           7   Add lines 5 and 6              . . .   .   .   . .
4   Add lines 1, 2, and 3  .  .   . . .     .              8   Balance at end of year (line 4 less line 7)
                                                                                                                            Form 1120-C (2022)