The complete process, and all necessary supporting information requirements, can be found in the IRS Regulations section 1.1362-6(a)(3) and in Instructions for IRS Form 1120S, U.S. Income Tax Return for an S Corporation.
De komplette Prozess, an all néideg Informatiounsufuerderungen, kënnen an der IRS Reguléierungssektioun 1.1362-6 (a) (3) an an Instruktioune fir IRS Form 1120S, US Akommessteiererklärung fir eng S Corporation fonnt ginn.