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EP United Nations Environment Program NEP(DEVI)/MED WG.382/Inf.11 24 June 2013 ENGLISH ORIGINAL: ENGLISH MEDITERRANEAN ACTION PLAN Eleventh Meeting of Focal Points for Spas Rabat, Morocco, 2-5 July

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What is 382inf?

382inf is a form used to report changes in ownership of a corporation's stock that could result in limitations on the use of tax attributes such as net operating losses.

Who is required to file 382inf?

Any corporation that undergoes a change in ownership that could trigger limitations on the use of tax attributes is required to file 382inf.

How to fill out 382inf?

382inf can be filled out by providing information on the corporation, the ownership changes, and the impact on tax attributes in the specified format.

What is the purpose of 382inf?

The purpose of 382inf is to inform the IRS of ownership changes in corporations that could affect their ability to utilize certain tax attributes.

What information must be reported on 382inf?

Information such as the corporation's details, details of ownership changes, and the calculation of any potential limitations on tax attributes must be reported on 382inf.

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