Izbor iz režima centralizirane revizije partnerstva
Schedule B-2 (Form 1065) December 2018, is a tax form related to partnerships and their eligible partners or S corporation partners. Eligible partnerships include individuals, C corporations, foreign entities, estates of deceased partners, and S corporations. For S corporation partners, the list of shareholders and their respective TINs and types must be provided. The form includes a continuation sheet for the list of eligible partners and S corporation shareholders. Partnerships with over 100 partners or schedules K-1 cannot make the election.
The partnership is not eligible to elect out of the centralized partnership audit regime.
The partnership, its partners (including S corporations), and the shareholders of the S corporations are the parties involved in this process.
The partnership completes Part I, affirming all partners meet eligibility requirements. Part II lists S corporation shareholders and their details. The total number of Schedules K-1 required to be issued is calculated in Part III, and if necessary, continued in Part IV.
Partnerships, including Real Estate Mortgage Investment Conduits (REMIC), that have 100 or fewer eligible partners can make this election.
Schedule B-2 (Form 1065) is used by partnerships with 100 or fewer partners to elect out of the centralized partnership audit regime.
Obrazac 1065 Raspored B-2 je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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