Search results with tag "Publication 541"

Publication 541 (Rev. March 2022) - IRS tax forms

ship representative for partnership tax years be-ginning after 2017. Each partnership must des-ignate a partnership representative unless the partnership has made a valid election out of the centralized partnership audit regime. See Des-ignated partnership representative in the Form 1065 instructions and Regulations section 301.6223-1.

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