Izbor za poreznu godinu koja nije potrebna porezna godina
Form 8716 instructions explain how to make a section 444 election for an S corporation or partnership. The taxpayer must file Form 8716 along with Form 2553, Election by a Small Business Corporation or Partnership, and indicate the intention to make a section 444 election on Form 2553. The entity may elect a tax year under section 444 only if the deferral period of the tax year is not more than 3 months. Existing entities may also retain their tax year or change it, depending on the deferral period. The form includes instructions for completing lines 1 through 5.
Obrazac 8716 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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