U.S. Federal and State Business Income/Gross Receipts Tax Returns

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​The U.S. Federal government requires that income tax returns be filed on an annual basis. The Federal form(s) to be filed and the methodology of taxation depend upon the type of entity doing business in the U.S. Each of the 50 states in the U.S. also has its own state tax law specifying its specific state income tax filings and methodology of taxation. The most common forms of doing business in the U.S. are U.S. corporations, U.S. partnershipsU.S. Limited Liability Companies, U.S. S-Corporations, and Foreign Entity U.S. branch operations and Closed-end-Funds.

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Elisa Fay

CPA

Partner-in-Charge Rödl National Tax

+1 404 525 2600

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