Form CLT-4S, Page 7
FEIN
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Schedule VI – Reporting of Special Transactions
Complete Schedule VI only if your small business corporation fi led any of the federal forms described below. Mark the
appropriate box indicating which form(s) you fi led with the Internal Revenue Service for this tax year. If your answer is
“Yes” to one or more of these forms, you will need to include a complete copy of your federal tax return Form 1120S.
1. The S corporation fi led federal Form 8918 – Material Advisor Disclosure Statement with the
Yes
Internal Revenue Service.
Form 8918 is required to be fi led by material advisors to any reportable transactions.
2. The S corporation fi led federal Form 8824 – Like-Kind Exchanges with the Internal Revenue
Yes
Service.
NOTE: Mark the box if your like-kind exchange includes Montana property. Nonresidents do not
have to report a like-kind exchange if the properties involved do not include Montana property.
Form 8824 is used to report each exchange of business or investment property for property of a
like-kind.
3. The S corporation fi led federal Form 8865 – Return of U.S. Persons With Respect to Certain
Yes
Foreign Partnerships with the Internal Revenue Service.
Form 8865 is used to report the information required under 26 USC 6038 (reporting with respect
to controlled foreign partnerships), Section 6038B (reporting of transfers to foreign partnerships),
or Section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership
interest).
4. The S corporation fi led federal Form 8886 – Reportable Transaction Disclosure Statement
Yes
with the Internal Revenue Service.
Form 8886 is used to disclose information for each reportable transaction in which you
participated.
5. The S corporation fi led federal Form 8023 – Elections Under Section 338 for Corporations
Yes
Making Qualifi ed Stock Purchases with the Internal Revenue Service.
Form 8023 is used to report elections under IRC 338 made by a purchasing corporation for a
target corporation in a qualifi ed stock purchase (QSP). In the case of a target S corporation
acquisition under IRC 338(h)(10), the election must be made by all of the shareholders of a target
S corporation, including those who do not sell their stock in the event of a QSP transaction.
Complete this section if you made a disbursement to a related party.
6. During this tax year, the S corporation made payments to one or more related parties
Yes
(excluding salary compensation) that exceed $100,000 per recipient.
If your answer is “Yes” to this question, please provide the name and federal employer
identifi cation number of each related party below and the amount that you paid to each related
party:
Amount of
Name
FEIN
Payment
00
00
00
*12DX0701*
*12DX0701*