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.
Eligible Owners. Filing a composite tax return is an optional election for both the entity and the eligible owners. That means if Mr. Jones and Mr. Smith both are eligible owners, Mr. Jones can elect to have a composite return filed on his behalf even if Mr. Smith declines.