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IR-2023-110, June 7, 2023 — The Department of Treasury and the Internal Revenue Service today issued Notice 2023-42, which will grant penalty relief for corporations that did not pay estimated tax in connection with the new corporate alternative minimum tax (CAMT).

Foreign "controlled" generally indicates U.S. corporations that have a foreign entity that owns 50 percent or more of the corporation's voting stock.

Form 6765 credit for Increasing Research activities, Corporation, Corporate Tax, Tax statistics

Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.

Tax Year 2023 Directions for Corporations to e-file

Tax Year 2022 directions for corporations to e-file

Find out where to mail your completed form.

Information about Form 966, Corporate Dissolution or Liquidation, including recent updates, related forms and instructions on how to file. A corporation (or a farmer’s cooperative) files this form if it adopts a resolution or plan to dissolve the corporation or liquidate any of its stock.

These tables provide by NAICS industrial sector the numbers of returns claiming depreciation and the respective amounts from nearly all lines on the front page of the Form 4562, “Depreciation and Amortization”. The data exclude amounts reported on Forms 1120-S, 1120-REIT, and 1120-RIC.

This article page displays Schedule M-3 data filed with Forms 1120 and 1120S. The data is cut by both size of assets and industrial sector.