What Is NOT True Regarding Tax Forms

What is NOT true regarding Tax forms?

A) The objective of the tax form is to provide information to federal and state tax authorities.
B) When preparing tax returns,a company uses the same rules as those used to prepare financial statements.
C) When preparing tax returns,a company uses different rules from those used to prepare financial statements.
D) Tax forms include: Federal and State income tax returns,Federal Payroll Forms and Federal Form 1099.