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What is the IRSs definition of a large taxpayer?

April 26, 2017definition IRS large taxpayer

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What is the IRSs definition of a large taxpayer?

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For purposes of electronic filing, the IRS defines a large taxpayer as a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, which originates the electronic submission of its own return(s).