First of all wee need
"its" here because
"its"'s logical antecedent is
corporation which is singular.
Our next problems are idioms and the classic command subjunctive mood.
Let's see the available idioms of
require from the sticky/pinned topic:
Quote:
392. require + thing/person + infinitive
393. required of
394. requiring that X Y
395. require that X be Y (Not require that X is Y)
396. requiring X to Y
And the subjunctive mood:
[A] command verb + that + [B] + verb in bare infinitiveSince the command verb in the sentence
is not underlined, the sentence should follow the syntax of subjunctive mood.
Quote:
IRS provision 254-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.
A. that an S corporation with assets of greater than $200,000
send W-2 forms to their full- and part-time employees on or before Jan. 31
B. an S corporation with assets of greater than $200,000
send W-2 forms to
their full- and part-time employees on or before Jan. 31
C. that an S corporation with assets of greater than $200,000
send W-2 forms to its full- and part-time employees on or before Jan. 31
D. an S corporation with assets of greater than $200,000
send W-2 forms to
their full- and part-time employees on Jan. 31
or before -
E. an S corporation with assets of greater than $200,000
send W-2 forms to its full- and part-time employees on or before Jan. 31 -
I think we shouldn't omit that