If any Form 3800, Part III, checkbox “A” ‘GeneralBusCrFromNnpssvActyInd’ is checked and Part III, Line 1d(c) ‘CurrentYearLowIncomeHsngCrAmt’ has a non-zero value in column (c) and the corresponding column (b) Part III, Line 1d(b) ‘PassThroughEntityEIN’ does not have a value, then
Form 8586 must be present in the return.

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