If a parent entity is applying for the Phase 4 General Distribution on behalf of itself and multiple subsidiaries, and the parent and subsidiaries file a group tax return, should the parent entity submit the joint tax return as part of its application?

Yes. Similar to the Phases 2 and 3 General Distribution applications, in cases where a parent files a group tax return for itself and all/or some of its subsidiaries, the parent entity must submit the group tax return that includes all subsidiaries on behalf of which the parent entity is applying. (For additional requirements, see Instruction Field 17 Annual Revenues from Patient Care Worksheet. Application Instructions (PDF))

(Added 9/29/2021)