Bầu cử theo Mục 338 cho các tập đoàn mua cổ phiếu đủ điều kiện
Form 8023 (Rev. 10-2023) is a tax form used for elections under Section 338 of the Internal Revenue Code for corporations making qualified stock purchases. The form includes sections for the purchasing corporation, common parent of the purchasing corporation, target corporation, and general information. The form requires entities to provide identifying information such as names, street addresses, cities, states, ZIP codes, countries, and employer identification numbers. It also requires the acquisition date and percentage of target corporation stock purchased. The form includes checkboxes for making various elections under Section 338(h)(10) or other than Section 338(h)(10). Signatures from authorized persons for the purchasing corporation(s), common parent or selling affiliate, and S corporation shareholder(s) are required.
Each U.S. shareholder must also file Form 8883, Asset Allocation Statement Under Section 338, with Form 5471.
The foreign entity must file Form 8023 along with the Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, for the tax year that includes the acquisition date.
Yes, a section 338 election will not be valid for a target that is a CFC, passive foreign investment company, or foreign personal holding company unless affected U.S. persons are notified in writing.
No, there is no specific deadline stated in the regulations to file Form 8023. However, it is recommended to file as soon as possible after the acquisition date to avoid any potential penalties or interest.
Form 8023 should be filed for the foreign entity's tax year that includes the acquisition date.
Each U.S. shareholder must file Form 8023 and attach a statement to it showing the name, address, identifying number, country of organization, and stock interest. The statement must be signed by each U.S. shareholder under penalties of perjury.
Form 8023, Election to File Joint Return on Behalf of a Deemed Foreign Corporation or Branch, is used by a foreign corporation or branch (collectively referred to as 'foreign entity') that is a deemed U.S. person under section 7701(a)(2)(C) or (g) of the Internal Revenue Code to make an election to file a joint U.S. income tax return with its 50% or more owned U.S. corporate parent.
The person signing for the U.S. shareholder must state under penalties of perjury that they are authorized to sign the statement on behalf of the U.S. shareholder.
Mẫu 8023 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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