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  • Form 5472 Change In Accounting Period

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Changes in Annual Accounting Period Notice 2002 72 SECTION 1. PURPOSE This notice clarifies and modifies certain provisions in Rev. Proc. 2002 37, 2002 22 I.R.B. 1030, Rev. Proc. 2002 38, 2002 22.

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Related content

Form 5472 - Internal Revenue Service
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Related links form

PROBATE COURT OF MONTGOMERY COUNTY, OHIO ALICE O ... Web PC-E-13.4 (Rev. 4-2001). Web PC-E-13.4 (Rev. 4-2001) AMENDMENTS TO THE RULES OF SUPERINTENDENCE FOR ... - Supremecourt Ohio 332533 Information About Your Health Care Forms - Somali REVISED.doc. Web PC-E-13.4 (Rev. 4-2001)

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Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.

The 5472 form is an international tax form that is used by foreign persons to report an interest in, or ownership over a U.S. company or subsidiary. Technically, the form is referred to as the: Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.

Exceptions from Filing Form 5472 The corporation is considered a foreign sales corporation and files Form 1120-FSC. The corporation is based in a country with a US tax treaty, has no permanent establishment in the US, and files Form 8833.

FTA is mainly used to remove (abate) the failure to file and failure to pay penalties for individuals and businesses. Employers with payroll-deposit obligations can also request FTA for the failure to deposit penalty.

Form 5472 is an IRS tax form that certain foreign-owned businesses, including foreign corporations and partnerships, must file. These entities are required to file Form 5472 annually and provide information about their ownership structures and transactions, including changes made to the ownership of the business.

You can request First Time Abate for a penalty even if you haven't fully paid the tax on your return. However, the Failure to Pay Penalty will continue to increase until you pay the tax in full.

As a general matter, the first time penalty abatement procedures do not apply to event-based filing requirements, such as a Form 5471, Form 5472, or Form 3520.

File Form 1128 to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232