About Form 851, Affiliations Schedule

 

The parent corporation of an affiliated group files Form 851 with its consolidated income tax return to:

  • Identify the common parent corporation and each member of the affiliated group.
  • Report the amount of overpayment credits, estimated tax payments, and tax deposits attributable to each corporation.
  • Determine that each subsidiary corporation qualifies as a member of the affiliated group.

Current Revision

Form 851 PDF


Recent Developments

None at this time.


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