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Seminar Functional Programming Arrows HER University of Applied Science Rappers, MRU Software and Systems Actor: Christoph Gal liker, Advisor: Prof. Peter Simmered Rappers, June 5, 2010 1 Introduction

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What is arrows?

ARROWS stands for Automatic Return of Partner/Shareholder Information System. It is a reporting system used by partnerships and S corporations to provide information about their partners, shareholders, and certain transactions to the Internal Revenue Service (IRS).

Who is required to file ARROWS?

Partnerships and S corporations are required to file ARROWS if they meet certain criteria set by the IRS. For partnerships, this includes having more than 100 partners and certain types of partners (such as foreign partners) or making certain types of transactions. For S corporations, this includes having more than 100 shareholders and certain types of shareholders (such as foreign shareholders) or making certain types of transactions.

How to fill out ARROWS?

ARROWS can be filled out online through the IRS website. Partnerships and S corporations can access the system using their EIN (Employer Identification Number) and follow the prompts to provide the required information. It is important to accurately enter all requested information and review the submission before finalizing it.

What is the purpose of ARROWS?

The purpose of ARROWS is to provide the IRS with information about partners, shareholders, and certain transactions of partnerships and S corporations. This allows the IRS to ensure compliance with tax laws and regulations, detect potential tax evasion, and conduct audits.

What information must be reported on ARROWS?

ARROWS requires partnerships and S corporations to report detailed information about their partners, shareholders, and certain transactions. This includes identifying information such as names, addresses, and tax identification numbers of partners/shareholders, as well as details of transactions such as capital contributions, distributions, and transfers of interests.

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