Line 3 has 2 additional check boxes to address situations where an apportionment plan is terminated and the remaining members have either adopted or have not adopted a new apportionment plan.

Line 4 has been simplified and now only applies when there is no change in the controlled group's status with respect to adopting, amending, or terminating an apportionment plan.

New line 6a allows the corporation to elect to pay the highest rate of tax to avoid underpayment penalties. New line 6b allows members of the controlled group to elect to apportion the additional tax under section 11(b)(1) by using the FIFO method rather than the proportionate method (the default method).

All members of a controlled group are treated as one taxpayer for purposes of applying the election under section 168(k)(4). See Rev. Proc. 2009-16, 2009-6 I.R.B. 449, for guidance regarding allocating the bonus depreciation amount among the members of the controlled group and reporting each member's proportionate share on Schedule O (Form 1120).