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Spokane Valley Washington Form 1120-S (Schedule K-1): What You Should Know

IRM 3.0.101.7 Updated instructions, clarifying how to issue Schedule  K-1s if the date of return is changed. (See IRM 21.7.13.10.) (2) IRM 3.0.101.9 Clarified the reason to  issue a Form 1120-S Schedule K-1 to an S-Corp by inserting language concerning Schedule  K-1's for S-Corps. For information on why S-  Corps are filing Form 1120-S, send an e-mail to the following address for the purpose of  understanding your filing status and if you were  registered to vote or have elected.  IRM 3.0.101.4(1) For more information, including: IRM 3.0.101.1 (1) IRM 3.0.101.201(1) [Effective Date: 8/8/2015] Effective Date. The new IRM for this section covers the new filing requirements with the first and second tax dates, as well as filing and payment for Form 1120-S. (1)IRM 3.0.101.7 (11/12/2016) New Forms. The  IRM for this section includes an amendment to IRM 3.0.101, General, Schedule K-1 Processing, to reflect the new filing requirements for all owners. (1) IRM 3.0.101.8 (6/1/2017) New Income Tax Information. IRM 3.0.101.9 (6/1/2017) Changes for Non-registered and  Registered to vote S-Corps. Changes to the Notice to S-Corps and IRM 3.0.101.9 apply to the  new Form 1120-S. For more information, see IRM 21.7.13.10, Notice to S-Corps. (4) IRM 3.0.101.10 (6/1/2017) Changes for  Registered to Vote S-Corps. IRM 3.0.101.11 (9/1/2017) Changes for Non-Registered and  Register to Vote S-Corps.

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