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2016 Instructions for Form FT 3523 Research Credit References in the form and instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation
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Individuals or businesses who are required to report certain transactions to the Internal Revenue Service (IRS) need form 3523 instructions.
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Form 3523 instructions provide guidance on how to properly complete and submit form 3523.
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Anyone who meets the criteria outlined in the instructions must file form 3523.
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