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Individuals: If you have an automatic six-month extension to file your income tax return for 2017, file IRS Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. Employers: For Social Security, Medicare, withheld income tax, and non-payroll withholding, deposit the tax for...

Companies often grant licenses to others allowing them to use intellectual property — such as a patent or proprietary computer code — in exchange for royalties. Licensors can hire an external audit firm to make sure the licensee pays the correct royalty rate and amount....