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Consolidated tax return

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Consolidated tax return
A tax return combining the reports of affiliated companies, that are at least 80% owned by a parent company.


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consolidated tax return (includible corporation), net of eliminations for intercompany transactions between includible corporations.
15) Depending upon the ownership percentages and the types of entities involved, a controlled group may include entities that are not members of the same consolidated tax return group and there may be multiple consolidated tax return groups.
Even if you're filing a consolidated tax return at the federal level, it doesn't mean that you have to file on a combined basis in every state," says Moran.
 
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