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Little Rock Arkansas Form 1065-B: What You Should Know
Partnerships are not required to issue Forms 1065 for a member. However, if you would like to have Forms 1065 issued you will be required to file them yourself if you are an “employee” as defined in IRC Section 6050(k). Forms 1065 for an employee are not issued by the IRS. Form 1065 is a corporate form issued to the member of a unitary business entity, and does not have to be filed by the member corporation. Forms 1065 are issued for the benefit of the LLC, partnership, S (for S Corporation) and the member's individual members. However, a partnership member may be taxed on amounts received before the partnership's tax return is filed with the Internal Revenue Service and Form 1065 has been issued.
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