1000SC 436

[gter]

436. IRS provision 254-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.

(A) that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(B) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(C) that an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
(D) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before
(E) an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31

Can someone please explain why the answer is c and not e? (i.e. why "requires that" instead of "requires") I got this right but I guessed. idiom perhaps?

[StaceyKoprince]

This issue has been coming up more lately. Ask yourself: am I requiring just the noun that immediately follows "require" or am I requiring the entire phrase / clause that follows? If the former, I can skip "that." BUT, if the latter, I have to use "that" to indicate that I'm requiring the entire clause, not just the one word following.

So, in this case, am I requiring an S corporation period? Or am I requiring an S corporation TO DO something. It's the latter, in this case, so I need to use "that."

When would I not use "that"? Someone asks, "Does she need to be here?" And I say, "Yes, I require her presence." or I could say, "Yes, I require that she be present." In the latter case, I'm not requiring "she" - I'm requiring "that she be present" so I can't skip the "that." But in the former case, I really am requiring "her presence" so I don't need to use "that."