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Use Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return, to authenticate an electronic Form 1120-S, U.S. Income Tax Return for an S Corporation, authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you’re filing online (not using an ERO), and provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

Schedule P (Form 5471), Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Use Form 851, Affiliations Schedule, to identify the common parent corporation and each member of the affiliated group; report the amount of overpayment credits, estimated tax payments, and tax deposits attributable to each corporation; and determine that each subsidiary corporation qualifies as a member of the affiliated group.

Partnerships, S corporations, and personal service corporations file Form 8716 to elect under section 444 to have a tax year other than a required tax year.

Form 433-B (OIC), Collection Information Statement for Businesses, is used with the Form 656, Offer in Compromise, and is completed by a corporation, partnership, Limited Liability Company (LLC) classified as a corporation, or other LLC.

Form 1128, Application to Adopt, Change or Retain a Tax Year, is used by taxpayers to request a change in tax year. It is used by partnerships, S corporations, or personal service corporations to adopt or retain a certain tax year.

Form 1128, Application to Adopt, Change or Retain a Tax Year, is used by taxpayers to request a change in tax year. It is used by partnerships, S corporations, or personal service corporations to adopt or retain a certain tax year.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.