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Filing consolidated returns

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See the IRS instructions to determine how to correctly file a consolidated return for a corporation.
According to IRS Notice 2005-88, corporations that cannot e-file business returns due to technology
restraints can request a waiver that excludes them from the IRS e-file mandate.

For more information on how to request a waiver from the IRS,
visit: http://www.irs.gov/irb/2005-48_IRB/ar08.html

 

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