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In the United States, corporations can choose to file a consolidated tax return, which means that multiple corporations can be treated as one entity for tax purposes by filing one form 1120. There are three requirements for filing a consolidated tax return: being part of an affiliated group, being a type of company eligible for consolidation, and meeting compliance requirements. Affiliated group members can include multiple corporations that are related, and certain types of companies, such as partnerships, are automatically ineligible for consolidation. Compliance requirements must also be met to file a consolidated tax return.