Business Forms

Business Form	IRS Form	Section	Texas	TX formation	TX renewal	IRS formation


Sole Proprietorship	1040-Schedule C (I)			not necessary

qualified joint venture	Schedule C taxpayer			not necessary
	Schedule C spouse			not necessary

C-Corporations	1120 (I)		Inc.	formation	form 05-102
					form ???
			PC	formation		form 2553
						Rev.Proc. 2013-30
			PA		form 05-102
					form 803

S-Corporations	1120-S (I)	§§ 1361-1379	PC	formation		form 2553
						Rev.Proc. 2013-30
			PA		form 05-102
					form 803
			LLC	form 205	form 05-102
					form 05-163
			PLLC	form 206	form 05-102

Business Form	IRS Form	Section	Texas	TX formation	TX renewal	IRS formation

Partnerships	1065 (I)	§§ 701-777				form 8832

Limited Partnerships			LP	form 207	form 05-102
					form 05-163
- general partner
- limited partner

Limited Liability Company			LLC	form 205	form 05-102
					form 05-163
Limited Liability Partnership			LP -->LLP	form 701	form 05-102
					form 703
			PLLC	form 206	form 05-102

Trusts	1041 (I)	§§ 641-692

Gift Tax	709 (I)	§§ 641-692, §§ 2001-

Estates	1041 (I)	§§ 641-692, §§ 2001-

Nonprofits	990 (I), 990-EZ (I)	§§ 501-530	LLC	form 205	form 05-102
					form 05-163


Business Form	IRS Form	Section	Texas	TX formation	TX renewal	IRS formation

Texas form 05-102: Texas Franchise Tax Public Information Report has to be filed annually for: Corporations, Limited Liability Companies (LLC), Limited Partnerships (LP), Professional Associations (PA)
Texas form 05-163: Texas Franchise Tax No Tax Due Report has to be filed annually for: Limited Liability Companies (LLC), Limited Partnerships (LP)
IRS Late election 2553 reasoning: "Taxpayer was not informed of the need to request an S-election by the attorney who prepared the entity formation documents. Taxpayer learned of the need to file IRS Form 2553 in March 20xx when he engaged the services of the tax professional yy. An S-election is warranted for the client under Revenue Procedure 2013-30."