Attach to the consolidated income tax return.
Complete and submit an original, signed Form 1122 to the common parent corporation of the consolidated group for the first tax year the subsidiary consents to be included in the groupís consolidated income tax return.
The common parent corporation of a consolidated group must attach a separate Form 1122 to the groupís consolidated income tax return for each subsidiary corporation for the first tax year each subsidiary consents to be included in the consolidated return. Attach to the consolidated return either the signed Form 1122 or an unsigned version containing the same information stated on the signed form. If the parent corporation submits an unsigned Form 1122, it must retain the original, signed form in its records.