Page 49 - Large Business IRS Training Guides
P. 49
BEMTA – BEAT
Rate
• BEAT rate:
• 5% for 2018
• 10% for 2019 through 2025
• 12.5% after
2025
• Again,
additional 1% to each rate above for an
includes a bank or registered
affiliated group that
securities dealer
• Fiscal year
taxpayers must use a blended rate for
their taxable years ending in 2019 and 2026
(section 15)
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