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Look-through companies (LTCs) aren't assessed for tax, but each owner is liable for tax on their share of income from the LTC.
The LTC's income, losses and tax credits must be allocated to its owners in proportion to their share in the LTC.
Use this form to show these details for each owner.
To complete this form you'll need:
You can also use our Partnership and look-through company (LTC) return guide IR7G for help completing this form.
Print, sign, and attach the completed form to your IR7. You should keep a copy for your records.