Patronage and nonpatronage business activity on Form 1120-C

To determine if the business activity is patronage or nonpatronage, enter the business activity from all sources (both patronage and nonpatronage) in the
Inc
screen. Enter business activity from patronage sources in the
Allocation of Patronage Income and Deductions
section of the
1120C
screen. The application assumes all business activity is from nonpatronage sources unless specified otherwise in the
1120C
screen.

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