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Form 851, Affiliations Schedule

The parent corporation of an affiliated group files this form 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; and
  • Determine that each subsidiary corporation qualifies as a member of the affiliated group.

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Page Last Reviewed or Updated: 01-Nov-2016