California and uncertain tax positions.

• Position: IRS NEWS

The IRS is developing a schedule requiring certain business taxpayers to report uncertain tax positions on their tax returns and is requesting comments both on the proposal and on a draft schedule and instructions.

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For California purposes, filers must complete Question AA on Form 100/100W and attach a copy of the Schedule UTP (Form 1120) to the California franchise or income tax return. The FTB will...