Form 972

A form a stockholder in a corporation files with the IRS to consent to have a dividend considered as part of the stockholder's own income for tax purposes, even though no dividend was paid. If the stockholder consents to such a dividend, the company may deduct the amount of the dividend from its own taxable income.

References in periodicals archive ?

* Form 972 - Consent of Shareholder to Include Specific Amount in Gross Income

IRS green lights electronic filing for business tax returns

Form 972, Consent of Shareholder to Include Specific Amount in Gross Income.

Business electronic filing

The consent is irrevocable and is made on Form 972, Consent of Shareholder To Include Specific Amount in Gross Income, by the due date of the corporate return claiming the deduction.

The accumulated earnings tax: a practical approach to a subjective assessment

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Form 941 (Schedule B)
Form 941 (Schedule D)
Form 941 (Schedule R)
Form 941-SS
Form 941-X
Form 941-X (PR)
Form 943
Form 943 (PR)
Form 943-A
Form 943-A (PR)
Form 943-V
Form 943-X
Form 943-X (PR)
Form 944
Form 944 (PR)
Form 944-SS
Form 944-X
Form 944-X (PR)
Form 945
Form 945-A
Form 945-V
Form 945-X
Form 952
Form 966
Form 970
Form 972
Form 973
Form 976
Form 982
Form 990
Form 990 (Schedule D)
Form 990 (Schedule F)
Form 990 (Schedule H)
Form 990 (Schedule I)
Form 990 (Schedule I-1)
Form 990 (Schedule J)
Form 990 (Schedule J-1)
Form 990 (Schedule J-2)
Form 990 (Schedule K)
Form 990 (Schedule M)
Form 990 (Schedule O)
Form 990 (Schedule R)
Form 990 (Schedule R-1)
Form 990 or 990-EZ (Schedule A)
Form 990 or 990-EZ (Schedule C)
Form 990 or 990-EZ (Schedule E)
Form 990 or 990-EZ (Schedule G)
Form 990 or 990-EZ (Schedule L)
Form 990 or 990-EZ (Schedule N)
Form 990 or 990-EZ (Schedule N-1)
Form 990, 990-EZ, 990-PF (Schedule B)
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Form 943-X (PR)
Form 943-X PR
Form 943A
Form 943A (PR)
Form 943A PR
Form 943V
Form 943X
Form 943X (PR)
Form 943X PR
Form 944
Form 944 (PR)
Form 944 PR
Form 944-SS
Form 944-X
Form 944-X (PR)
Form 944-X PR
Form 944SS
Form 944X
Form 944X (PR)
Form 944X PR
Form 945
Form 945-A
Form 945-V
Form 945-X
Form 945A
Form 945V
Form 945X
Form 952
Form 966
Form 970
Form 972
Form 973
Form 976
Form 982
Form 990
Form 990 (Schedule D)
Form 990 (Schedule F)
Form 990 (Schedule H)
Form 990 (Schedule I)
Form 990 (Schedule I-1)
Form 990 (Schedule I1)
Form 990 (Schedule J)
Form 990 (Schedule J-1)
Form 990 (Schedule J-2)
Form 990 (Schedule J1)
Form 990 (Schedule J2)
Form 990 (Schedule K)
Form 990 (Schedule M)
Form 990 (Schedule O)
Form 990 (Schedule R)
Form 990 (Schedule R-1)
Form 990 (Schedule R1)
Form 990 or 990-EZ (Schedule A)
Form 990 or 990-EZ (Schedule C)
Form 990 or 990-EZ (Schedule E)
Form 990 or 990-EZ (Schedule G)
Form 990 or 990-EZ (Schedule L)
Form 990 or 990-EZ (Schedule N)
Form 990 or 990-EZ (Schedule N-1)
Form 990 or 990-EZ (Schedule N1)
Form 990 or 990-EZ Schedule A
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