The revenue procedure permits combined information reporting by a successor "business entity" (i.e., a corporation, partnership, or sole proprietorship) in certain situations following a merger or an acquisition. The successor must file a statement with the Internal Revenue Service indicating what forms are being filed on a combined basis.
The latest form for Revenue Procedure 99-50, Combined Information Reporting expires 2022-02-28 and can be found here.
Document Name |
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Supporting Statement A |
Supplementary Document |