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Re: SC - IRS Provision [#permalink]
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C for me.

A, B, D out: Wrong pronoun (their) instead of (its)

E: is wrong because it is gramatically incorrect. It would have been correct if there was "to" before the word "send" in the sentance.
"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"
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Re: SC - IRS Provision [#permalink]
Sentence has idiomatic usage and Pronoun number issues

Requires that is idiomatic usage where as requires an – unidiomatic – eliminate B, D and E
S corporation is singular – pronoun "their" is incorrect – Eliminate A

Answer: C



(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
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Re: SC - IRS Provision [#permalink]
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(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 - Eliminated
(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 - Eliminated

(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 - Answer

(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 - Eliminated
(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 - Eliminated
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Re: IRS provision 254-B requires that an S corporation with [#permalink]
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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 - :shock:

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 assets of [#permalink]
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 - :shock:

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 assets of [#permalink]
“X requires that Y send…”
“X requires Y to send…”
Since, we don’t have “to” before send therefore, we need “that” after “require”.
B, D, and E: Incorrect since “that” is missing.
A: “S corporation(singular) …. their(plural)…”
C: “S corporation(singular) …. its(singular)…” correct use of pronoun. Best choice. Hence, C is the answer.
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Re: IRS provision 354-B requires that an S corporation with assets of [#permalink]
Is it right to use "greater than" before "$200,000"?

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Re: IRS provision 354-B requires that an S corporation with assets of [#permalink]
Hello, why is 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” using “send” instead of “sends”? Thanks

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