Form 851, Affiliations Schedule

The parent corporation of an affiliated group files Form 851 with its consolidated income tax return to:

Form 851

All Revisions for Form 851

• Identify the common parent corporation and each member of the affiliated group.
• Report the amount of overpayment credits, estimated tax payments, and tax deposits attributable to each corporation.
• Determine that each subsidiary corporation qualifies as a member of the affiliated group.