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Guidance for Flood Risk
Analysis and Mapping
Preliminary Distribution and
Revised Preliminary May 2017Requirements for the Federal Emergency Management Agency (FEMA) Risk Mapping,
Assessment, and
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Preliminary distribution is a form filed by certain entities to report income to recipients before the end of the tax year.
Who is required to file preliminary distribution and?
Entities such as partnerships, S corporations, and trusts are required to file preliminary distribution forms.
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Preliminary distribution forms can be filled out electronically or by mail, providing information on income distributed to recipients.
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The purpose of preliminary distribution forms is to inform recipients of income that may affect their tax liabilities before the end of the tax year.
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Information on income distributed to recipients, including amounts and types of income, must be reported on preliminary distribution forms.
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