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Dgs 30 104 Form Co 12

Dgs 30 104 Form Co 12

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Instructions and help about Dgs 30 104 Form Co 12

hey there youtube so in this video i wanted to cover irs forms 972 and 973. so form 972 is a consent of shareholder to include an amount in gross income this is in reference to a c corporation distributing dividends to shareholders right so there's a lot to unpack in this video i'm going to start kind of with what this form is designed to accomplish and then we'll flip back to an 11 20 so i can show kind of how this example works uh but bear with me it can be a bit lengthy but i promise you this will make sense by the end of it if you watch the whole video so why does this form exist well for those of you who are familiar with c corp taxation c corporations pay tax initially at the entity level based on their taxable income and then the after tax income can be distributed as a dividend to shareholders which is then subject to a second layer of tax right the second layer of tax is incurred at the shareholder level now with form 972 in effect what you were doing is you were saying that e

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