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IRS Seeks Comments on Subchapter T Cooperatives’ Tax Return

The IRS is seeking comments on Form 1120-C, which is the tax return required for most Subchapter T cooperatives other than Section 521 agricultural cooperatives. To view the request for comments, click here.  All comments are due by February 27, 2017.

Attorney David Cook presented two sessions this fall at the National Business Cooperative Association’s Cooperative Professionals Conference on advanced cooperative tax issues.  In one of the sessions, he and a cooperative accountant, Bruce Mayer, covered tax issues raised by the Form 1120-C.