Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

SOI Tax Stats - SOI Bulletin Fall 2017

SOI Bulletin: Fall 2017
Tax Administration (Non-Authoritative)

Designate or change a partnership representative

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.
Tax Administration (Non-Authoritative)
Businesses

How to figure an imputed underpayment

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).
Tax Administration (Non-Authoritative)