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# IRS provision 354-B requires that an S corporation with

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VP
Joined: 18 Nov 2004
Posts: 1430

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IRS provision 354-B requires that an S corporation with [#permalink]

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04 Feb 2005, 14:36
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12. IRS provision 354-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 to 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

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Intern
Joined: 27 Dec 2004
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04 Feb 2005, 15:01
C is the right answer ...

The S corporation is a single one - so 'its' is more appropriate.

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Manager
Joined: 25 Oct 2004
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04 Feb 2005, 16:32
C .

the sentence is in subjunctive. Therefore after the word requires a " that" is necessary.

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SVP
Joined: 03 Jan 2005
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Re: SC [#permalink]

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04 Feb 2005, 22:36
(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
"their"
(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
"their"
(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
correct
(D) an S corporation with assets of greater than \$200,000 to send W-2 forms to their full- and part-time employees on Jan. 31 or before
"to send""their"
(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
Needs "that"

(C)

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Director
Joined: 19 Nov 2004
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04 Feb 2005, 23:08
Good explanation Hong!

This is testing the subjunctive mood.

Another point to note:

<subjunctive verb> + that + Noun + < Base form verb>
e.g: requires that ....... send

is always preferred over

<subjunctive verb> + Noun + < infinitive>
e.g: requires .... to send

although both are gramatically correct.

So if E were
an S corporation with assets of greater than \$200,000 to send W-2 forms to its full- and part-time employees on or before Jan. 31

it will be correct, but C is still preferred.

Read up on subjunctive verbs (consider, argue, require, stipulate, suggest, recommend, etc.) for details.

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SVP
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04 Feb 2005, 23:16
Thanks nocilis for the great explanation! So (D) maybe right actually, if not for "their".

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VP
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05 Feb 2005, 00:02
OA is C, good explanation from nocilis.

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Intern
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Re: IRS provision 354-B requires that an S corporation with [#permalink]

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30 Aug 2014, 23:03
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 infinitive

Since 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

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Re: IRS provision 354-B requires that an S corporation with   [#permalink] 30 Aug 2014, 23:03
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# IRS provision 354-B requires that an S corporation with

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