D) On the corporate tax return to the IRS is not one of the ways that the corporate income tax is indirectly paid by individuals.
The corporate income tax is a tax on the profits earned by a corporation, and the burden of this tax is ultimately borne by various stakeholders, including shareholders, customers, employees, and suppliers.
Investors in the corporation may receive lower dividends due to the reduction in profits caused by the corporate income tax, and this is one way in which individuals may indirectly pay the tax. Similarly, owners of the corporation may also receive lower dividends, which can be viewed as a reduction in their income.
Employees of the corporation may also indirectly bear the burden of the corporate income tax if the corporation reduces employee wages or benefits to compensate for the tax. Finally, customers of the corporation may face higher prices for goods and services as a result of the corporate income tax, as the corporation may pass on some or all of the tax to customers in the form of higher prices.