U.S. Income Tax Compliance
U.S. Income Tax Compliance
U.S. Income Tax Compliance
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Form 8865<br />
• When and where to file?<br />
– Form 8865 is attached to the taxpayer’s income tax<br />
return and is due when the income tax return is due,<br />
including extensions.<br />
– If a return is not required, Form 8865 must be filed<br />
separately with the IRS at the time and place where<br />
the income tax return would be filed is required.