Found 33 Matching Items; Displaying 31 - 33.
Schedule A (Form 8975), Tax Jurisdiction and Constituent Entity Information
Schedule A (Form 8975), Tax Jurisdiction and Constituent Entity Information
Instructions for Form 8975 and Schedule A (Form 8975), Country-by-Country Report
Form 8975, Country-by-Country Report, is used for country-by-country reporting that is required by certain U.S. persons that are the ultimate parent entity of a U.S. multinational enterprise (MNE) group with annual revenue for the preceding reporting period of $850,000,000 or more.
Form 8855, Election to Treat a Qualified Revocable Trust as Part of an Estate
The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use Form 8855, Election to Treat a Qualified Revocable Trust, as Part of an Estateto make a section 645 election. This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Once the election is made, it cannot be revoked.