Irs 8848 Form 2017-2026

Form Consent To Extend the Time To Assess the Branch Profits Tax Under Regulations Sections 1. 884-2 a and c Rev. September 2017 Department of the Treasury Internal Revenue Service OMB No. 1545-0123 Attach to the corporation s income tax return. Go to www.irs.gov/Form8848 for the latest information. Name of consenting corporation Employer identification number Check the box in item A or B below to indicate the reason for filing Form 8848. Attach Form 8848 to the amended return and write Filed pursuant to section 301. 9100-2 at the top of Form 8848. If an agent signs for the corporation include a copy of the power of attorney with Form 8848. Paperwork Reduction Act Notice. General Instructions Who Must File A foreign corporation must file Form 8848 if it has completely terminated all of its U.S. trade or business according to Temporary Regulations section 1. Complete only for domestic transferee corporations filing Form 8848 under item B above. Note Completing this item satisfies the requirement to attach Form 2045 outlined in Regulations section 1. 884-2T a during the tax year. A domestic transferee corporation must file Form 8848 if U.S. assets have been transferred to it from a foreign the foreign corporation was engaged or deemed engaged in the conduct of a U.S. trade or business immediately prior to the section 381 a transaction. See Regulations section 1. Corporate Officer s Signature For Paperwork Reduction Act Notice see instructions. Title Cat. No. 16321K Date signed Form 8848 Rev. 9-2017 Page 2 Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8848 and its instructions such as legislation enacted after they were published go to www.irs.gov/Form8848. 884-2 c and Temporary Regulations section 1. 884-2T c. When To File Form 8848 must be filed on or before the due date including extensions prescribed for filing the corporation s income tax return. Attach Form 8848 to the corporation s return for the 381 a transaction occurred. If the corporation timely filed its return for the tax year during which the complete termination or section 381 a transaction occurred without executing a consent to extend the time to assess the branch profits tax under Regulations sections 1. A If the foreign corporation is filing this form because it has completely terminated all of its U*S* trade or business during the tax year check here. Enter the year of complete termination B If the domestic transferee corporation is filing this form because U*S* assets have been transferred to it from a foreign corporation in a section 381 a transaction during the tax year check here. Enter the name address and employer identification number of the foreign transferor Enter the date of transfer The corporation named above and the IRS pursuant to the regulations under section 884 consent and agree to the following. Any branch profits tax due relating to the complete termination described in item A above or the section 381 a transaction described in item B above on any income tax return made by or for the above taxpayer for the tax year ended may be assessed at any time on or before expiration date.