PAC File Best Practices | Web Security Gateway (Anywhere) | Version 7.x. A Proxy Auto-Configuration (PAC) file is a JavaScript function definition that determines whether web browser requests (HTTP, HTTPS, and FTP) go direct to the destination or are forwarded to a web proxy server.
For partners and shareholders who opt out of the composite filing, the partnership or S corporation must remit the withholding on Indiana distributions into a nonresident withholding account.
In 1984, the IRS created a reasonable cause exception that a âsmall partnershipâ can utilize to avoid the penalties imposed for failure to timely file a partnership return.[1] The exception has gained importance in recent years due to the increase in the penalties that are triggered by the failure to timely file a partnership return.