1120-US: Expanded affiliated group (FAQ)

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.


Characters left:

Change to CS Support service hours

Our Support department is closed on [[date]]. However, limited UltraTax CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline.

Links to our most popular tax processing topics are available in the Alerts and notices section on the right side of most pages.

Question

What is an expanded affiliated group?

Answer

Per the form instructions, an expanded affiliated group is an affiliated group as defined in IRC section 1504(a) determined by substituting "more than 50 percent" for "at least 80 percent" each place the group appears and (b) without regard to paragraphs (2) and (4) of section 1504(b).

Related topic: 1120-US: Form 8903 - Domestic production deduction FAQs

Share This