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.
For income tax purposes, partnerships are not taxable entities. Rather, they are treated as conduits, in which the items of partnership income, deduction and credit are allocated among the partners for inclusion in their respective income tax returns. Before 1982, the IRS audited partnerships at the partner level, with any adjustments made to each partners return.