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  2. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The recent emphasis by the Internal Revenue Service (IRS) to stop abusive tax shelters has brought about an onslaught of regulation [citation needed]. Aggregate and Entity Concept The Federal income taxation of partners and partnerships is set forth under Subchapter K covering Sections 701–777 of the Code.

  3. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  4. Partnership taxation - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation

    Instead, the owners of the entity pay tax on their "distributive share" of the entity's taxable income, even if no funds are distributed by the partnership to the owners. Federal tax law permits the owners of the entity to agree how the income of the entity will be allocated among them, but requires that this allocation reflect the economic ...

  5. When Are Taxes Due for 2022? Tax Year Dates You Need To Know

    www.aol.com/taxes-due-2022-tax-dates-110006170.html

    Tax Filing Dates for Tax Year 2021: Individuals, Corporations and Partnerships. Tax Year. Individual Tax Filing Deadline. Corporations. Partnerships. 2021. April 18 ...

  6. Free tax filing with IRS Direct File: What you need to know - AOL

    www.aol.com/finance/free-tax-filing-irs-direct...

    The IRS Direct File program, which lets taxpayers file their federal income tax return directly with the IRS for free, is doubling its reach to 24 states for the 2025 tax season, up from 12 states ...

  7. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Income taxes in the United States are self-assessed by taxpayers [55] by filing required tax returns. [56] Taxpayers, as well as certain non-tax-paying entities, like partnerships, must file annual tax returns at the federal and applicable state levels. These returns disclose a complete computation of taxable income under tax principles.

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