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IRS Form 8879-S is designed specifically for S corporations, while Form 8879 Corp serves as the authorization for C corporations. Each form has its own purpose and should be used accordingly, depending on the type of corporation filing taxes. Therefore, Form 8879 Corp did not replace Form 8879-S; instead, they serve different corporate entities. Understanding the distinctions can help ensure that you are using the correct form for your tax filings.
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