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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Contents of Form 8871 - Meaning of "Related Entities"

Information must be supplied on Form 8871 for certain related entities within the meaning of Code section 168(h)(4). Under that section, an entity is related to another entity as follows:

  1. The two entities have (i) significant common purposes and substantial common membership or (ii) directly or indirectly substantial common direction or control; or
  2. Either entity owns (directly or through one or more entities) a 50 percent or greater interest in the capital or profits of the other. For this purpose, entities treated as related entities under the preceding paragraph shall be treated as one entity.
Note: The definition of related for this purposes differs from that used in determining whether compensation must be reported on Form 990.