Consent Plan and Apportionment Schedule for a Controlled Group. This form is used by corporate taxpayers. A corporation that is a component of a controlled group must use this form to report the apportionment of taxable income, income tax, and certain tax benefits between all component members of the group. These members will be subject to limitations on the use of certain tax. A corporation must file this form with its income tax return, amended return, or claim for refund for each tax year that the corporation is a component member of a controlled group.