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OK online Form 8869: What You Should Know

Fax:) on their behalf. For more information contact the Texas Department of Public Safety, Driver Safety Unit. IRS Publication 515 • S corporation. (Rev. 5/20/13) If you qualify and meet the requirements described in section 6. C (2), you can claim this amount on your Form 1040, Schedule C. Qualified S corporation. (Rev. 5/20/13) Subsidiaries of a corporation that meets any of the following rules are disregarded for all purposes of this title: they have no more than 100 employees or the average annual employment of all such employees does not exceed 30 in any calendar year, or the corporation owns or will own stock with a fair market value for more than 5% of the total stock of such subsidiary for any calendar year. Section 48, also known as “subchapter G,” generally applies to qualified corporations and their subsidiaries. A qualified taxpayer may use § 48 to apply subchapter G to the earnings of subsidiaries of an S corporation. If you are an S corporation, you may have to file a separate Schedule D if you hold a partnership interest in a domestic corporation.

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