federal_register: 05-20765

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-20765 Disregarded Entities; Employment and Excise Taxes Proposed Rule This document contains proposed regulations under which qualified subchapter S subsidiaries and single-owner eligible entities that currently are disregarded as entities separate from their owners for federal tax purposes would be treated as separate entities for employment tax and related reporting requirement purposes. These regulations also propose to treat such disregarded entities as separate entities for purposes of certain excise taxes reported on Forms 720, 730, 2290, and 11-C; excise tax refunds or payments claimed on Form 8849; and excise tax registrations on Form 637. These proposed regulations would affect disregarded entities and the owners and employees of disregarded entities in the payment and reporting of federal employment taxes. These regulations also would affect disregarded entities and their owners in the payment and reporting of certain Federal excise taxes and in registration and claims related to certain Federal excise taxes. 2005-10-18 2005 10 https://www.federalregister.gov/documents/2005/10/18/05-20765/disregarded-entities-employment-and-excise-taxes https://www.govinfo.gov/content/pkg/FR-2005-10-18/pdf/05-20765.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under which qualified subchapter S subsidiaries and single-owner eligible entities that currently are disregarded as entities separate from their owners for federal tax purposes would be treated as separate... 1545-BE43

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