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Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC)

A personal service corporation (PSC) that elects to have a tax year other than a calendar year uses this schedule to:

  • determine if the PSC meets the minimum distribution requirement for the tax year, or
  • figure the limits on deductions if the requirement is not met.

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Page Last Reviewed or Updated: 12-Sep-2016