Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2t(A) And (C) Page 2
Download a blank fillable Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2t(A) And (C) in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2t(A) And (C) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
22
Form 8848 (Rev. 9-2017)
Page
Section references are to the Internal Revenue Code unless
Attach Form 8848 to the amended return and write “Filed
otherwise noted.
pursuant to section 301.9100-2” at the top of Form 8848.
File the amended return at the same address the original
Future Developments
return was filed.
For the latest information about developments related to
Specific Instructions
Form 8848 and its instructions, such as legislation enacted
after they were published, go to
Signature
General Instructions
Form 8848 must be signed by the person authorized to sign
the income tax returns for the corporation (including an
Who Must File
agent authorized to do so under a general or specific power
of attorney). If an agent signs for the corporation, include a
• A foreign corporation must file Form 8848 if it has
copy of the power of attorney with Form 8848.
completely terminated all of its U.S. trade or business
according to Temporary Regulations section 1.884-2T(a)
Paperwork Reduction Act Notice. We ask for the
during the tax year.
information on this form to carry out the Internal Revenue
• A domestic transferee corporation must file Form 8848 if
laws of the United States. You are required to give us the
U.S. assets have been transferred to it from a foreign
information. We need it to ensure that you are complying
corporation in a transaction described in section 381(a), if
with these laws and to allow us to figure and collect the right
the foreign corporation was engaged (or deemed engaged)
amount of tax.
in the conduct of a U.S. trade or business immediately prior
You are not required to provide the information requested
to the section 381(a) transaction. See Regulations section
on a form that is subject to the Paperwork Reduction Act
1.884-2(c) and Temporary Regulations section 1.884-2T(c).
unless the form displays a valid OMB control number. Books
When To File
or records relating to a form or its instructions must be
retained as long as their contents may become material in
Form 8848 must be filed on or before the due date (including
the administration of any Internal Revenue law. Generally,
extensions) prescribed for filing the corporation’s income tax
tax returns and return information are confidential, as
return. Attach Form 8848 to the corporation’s return for the
required by section 6103.
tax year during which the complete termination or section
381(a) transaction occurred.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
If the corporation timely filed its return for the tax year
burden for business taxpayers filing this form is approved
during which the complete termination or section 381(a)
under OMB control number 1545-0123.
transaction occurred without executing a consent to extend
the time to assess the branch profits tax under Regulations
If you have comments concerning the accuracy of these
sections 1.884-2(a) and (c), the corporation may still execute
time estimates or suggestions for making this form simpler,
the consent by filing an amended return within 6 months of
we would be happy to hear from you. See the instructions
the due date of the original return (excluding extensions).
for the tax return with which this form is filed.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2(a) And (c)
Financial
Form 8848 - Consent To Extend The Time To Assess The Branch Profits Tax Under Regulations Sections 1.884-2(a) And (c)
Financial
Form 1120-f (schedule H) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2016
Financial
Form 1120-f - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2012
Financial
Schedule H (form 1120-f) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2017
Financial
Schedule H (form 1120-f) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2015
Financial
Schedule H (form 1120-f) - Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 - 2014
Financial
Related Categories
Parent category: Financial