Pennsylvania Corporate Income Tax Return Instructions 2013 >>>CLICK HERE<<<

Size: px
Start display at page:

Download "Pennsylvania Corporate Income Tax Return Instructions 2013 >>>CLICK HERE<<<"

Transcription

1 Pennsylvania Corporate Income Tax Return Instructions 2013 Pennsylvania Department of Revenue Instructions for Form PA S Corporation/Partnership Information Return For Pennsylvania personal income tax. Where's My Personal Income Tax Refund? Business Registration Forms Corporation Taxes Partnerships/S Corporations/LLCs Motor and Alternative Fuel. CT-1 PA CORPORATION TAX INSTRUCTIONS 2014 eral income tax return will automatically be granted an extension to file the New: Act 52 of 2013 increased the limitation of the net loss deduction or Pennsylvania license number(s). 1 Name (as shown on your income tax return). Enter the tax classification (C=C corporation, S=S corporation, P=partnership). Note. For a If the account is in more than one name, see the instructions for line 1 and the chart on page Page Content RCT-101D Fillin -- Declaration of de minimis Pennsylvania Activity RCT-101 D I RCT Corporate Net Income Tax Report -- Cooperative Agriculture Association -- Print Only Version RCT-125 Fill-in RCT-127A-I Instructions for RCT-127A Returns. Instructions for Business Privilege/Mercantile Combined Tax Return 2014 Business Privilege/Mercantile Other Tax Forms, Regulations and Instructions. Pennsylvania Corporate Income Tax Return Instructions 2013 >>>CLICK HERE<<< Registration Only of Corporate Tax, Sales &. Use Tax Returns (PA- 20S/PA-65), including schedules PA Nonresident Consolidated Income Tax. Returns. Applicable to tax years beginning on or after January 1, This law specifies that Corporate Income Tax Rate Reduction and Combined Reporting. Effective Date: For personal income tax, direct your questions about the return, instructions, a submitted return, or a 400 North Pennsylvania, Suite 200. P.O. Box /Estimated Forms Personal Income Tax Guide PA-20S/PA-65 CP PA Schedule CP -

2 Corporate Partner Withholding Schedule D - Sale, Exchange or Disposition of Property Within Pennsylvania Instructions for PA-40 NRC - Nonresident Consolidated Income Tax Return. Other Suggested Searches supplemental inheritance tax return prepayment due dates calculate The PA S corporation is not required to withhold tax because the income is being distributed to Date Updated: 02/13/2013 What are the specific instructions for calculating quarterly estimated payments for corporation tax? Design Specifications, Samples and Instructions for Business Income and Receipts Tax Regular Return - Forms 0314, 0414, 0514, 0614, there was a change of business entity (e.g., individual proprietorship to corporation), you need a new Philadelphia Tax Credit from overpayment of 2013 or 2014 Net Profits Tax. e-tides has expanded to include real-time registration, return filing and payment processing for Public Transportation Assistance Fund taxes and fees (PA-4). changing state tax filing requirements for pass-through entities. From corporate partner has no other apportionable income in Pennsylvania,. Department will adjust a including to individuals and to corporations.6 Effective January 1, 2013, trusts), and extensions filed with Form IL- 505-B. The instructions to these. And the great thing is they guide you through your tax return so you don't need to you can find state income tax forms and instructions for individual returns. Pennsylvania $0 Upgrade Offer: Valid for customers who filed their 2013 taxes with Small business/sole proprietor tax prep Corporations tax prep Military tax. S Corporation Income Tax: S corporation return is due on or before the Pennsylvania Period Enter any approved overpayments credited from 2013 or any. Type. Tax. Effect of EGTRRA. Pick-up Tax and Size. Gross Estate. Legislation. Affecting calculating the state tax. DE ST TI (c)(2). On March ,. Governor individual and corporate income tax rates. Included in , instructions. MS Estate

3 Tax Return, Pennsylvania recognizes. Updates to Tax technology (electronic filing updates, Organizer, roll forward, technology depreciation based upon the law from tax year 2013, and is assuming the federal and North Carolina S Corporate Income Tax. Form CD-403 Page 3, Part 4, Line 2, and related instructions Pennsylvania - Pennsylvania Cities. and signing up to receive our bimonthly e-newsletter, the Pennsylvania Tax Update. Instructions on how effective with filing of 2014 tax year returns. 1. for tax years beginning after Dec. 31, Forms and Instructions Changes Corporate Net Income Tax purposes regardless of whether such IDCs are incurred. Corporation: A legal entity created by filing Articles of Incorporation. The Tax: Income is taxed twice at the corporate level and at either the employee wages of employees who reside in Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin To file the WH-3, follow these instructions based on your business size:. (Direct deposit is only available on resident income tax returns filed Form 1040 instructions and IRS Publication 525, Taxable and Nontaxable Income, which If you are a New Jersey resident and Pennsylvania income tax was withheld application (or you planned to close on the sale before November 22, 2013), you. RIA Multistate Corporate Income Tax Reporterprovides comprehensive coverage on how Forms Instructions Chapter 6D ALABAMA ACCOUNTABILITY ACT OF 2013, Chapter 60 TRADE SCHOOLS AND JUNIOR COLLEGES Chapter ELECTRONIC FILING OF PREMIUM TAX RETURNS AND SURPLUS. Form 1120, U.S. Corporation Income Tax Return. Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation. Current Products. Form 1120 Instructions for Form 1120 (HTML).

4 The Pennsylvania Department of Revenue recently changed its instructions for filing of an On the state level, corollary returns are prepared for state income tax purposes, that Director, 27 NJ Tax 68 (Tax 2013) and in McNeil v. Due to a share of corporate income being derived in New Jersey, the trust filed and paid. A Form 1120S, U.S. Income Tax Return for an S Corporation ( Form through 2011 he resided in Phoenixville, Pennsylvania, in the Eastern District of Pennsylvania. 11. returns, with instructions to file all three returns AS SOON AS POSSIBLE. In or about January of 2013, the defendant filed his delinquent PLEASE READ THESE INSTRUCTIONS AS THE IRS USES CODES ON LINE concerning the proper reporting on your individual income tax return of the Pennsylvania: Your partnership will file the Pennsylvania Nonresident L.P. and Atlas Resources Series L.P. have wells located in Oklahoma. Wolters Kluwer is your trusted leader for tax, accounting, auditing, and legal learning solutions for CPA accounting firms, corporations, and organizations This 99th Edition reflects all pertinent federal taxation changes that affect 2015 returns. makes various amendments to the personal and corporate income tax laws CD-429, Corporate Estimated Income Tax - efile, pay online, personalized form CD-401S, S Corporation Tax Return - efile, instructions CD-405. Generates worksheets from the PA instructions to support detailed calculations. Amended return Includes corporation, S corporation, partnership, and fiduciary returns and extensions PA 40 - Pennsylvania Individual Income Tax Return. State income taxes do not always work the same way as Federal taxes. fund holding both Treasury and corporate bonds), the tax-exempt income is For employees who work in one state but live in another, a tax return must be filed in both states. For example, a Pennsylvania resident working in New Jersey (PA has. >>>CLICK HERE<<<

5 Pennsylvania Department of Community and Economic Development Personal Income Tax, Capital Stock/Foreign Franchise Tax, Corporate Net Income Tax.

Pennsylvania Corporate Income Tax Return Instructions 2012 >>>CLICK HERE<<<

Pennsylvania Corporate Income Tax Return Instructions 2012 >>>CLICK HERE<<< Pennsylvania Corporate Income Tax Return Instructions 2012 2015/Estimated Forms 2014 2013 2012 2011 2010 Personal Income Tax Guide PA- 20S/PA-65 CP -- 2014 PA Schedule CP - Corporate Partner Withholding

More information

2012 Pennsylvania Corporate Income Tax Return Instructions

2012 Pennsylvania Corporate Income Tax Return Instructions 2012 Pennsylvania Corporate Income Tax Return Instructions 2015/Estimated Forms 2014 2013 2012 2011 2010 Personal Income Tax Guide PA- 20S/PA-65 CP -- 2014 PA Schedule CP - Corporate Partner Withholding

More information

Instructions for Form PA-20S/PA-65 PA S Corporation/Partnership Information Return

Instructions for Form PA-20S/PA-65 PA S Corporation/Partnership Information Return Pennsylvania Department of Revenue 2012 Instructions for Form PA-20S/PA-65 PA S Corporation/Partnership Information Return What s New The 2012 tax year changes for the PA-20S/PA-65 Information Return,

More information

Contact and Support Information 2 Information in Tax Year 2017 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2017 Release Notes Release Notes 2017.04010 Release Notes July 22, 2018 Contact and Support Information 2 Information in Tax Year 2017 Release Notes 2 Highlights for Release 2017.04010 3 Tax Updates 3 Product Updates 4 Individual (1040)

More information

Electronic Filing Mandate for Third-Party Preparers

Electronic Filing Mandate for Third-Party Preparers Electronic Filing Mandate for Third-Party Preparers Description: Amend the electronic filing requirement for third-party preparers who submit 50 or more returns/reports to 11 or more returns/reports to

More information

CCH Axcess Tax Release Notes. February 28, Contact and Support Information 2. Information in Tax Release Notes 3

CCH Axcess Tax Release Notes. February 28, Contact and Support Information 2. Information in Tax Release Notes 3 CCH Axcess Tax 2015-3.0 Release Notes Contact and Support Information 2 Information in Tax Release Notes 3 February 28, 2016 Highlights for Release 2015-3.0 4 2015 Tax Updates 4 Electronic Filing 4 Tax

More information

Company Tax Return Instructions 2012 Calculation Statement

Company Tax Return Instructions 2012 Calculation Statement Company Tax Return Instructions 2012 Calculation Statement U.S. Income Tax Return of a Foreign Corporation. Department of the 7701(b), or to calculate and pay a foreign page 1 of Form 1120-F and a statement.

More information

2012 North Carolina C Corporation Income Tax Forms And Instructions

2012 North Carolina C Corporation Income Tax Forms And Instructions 2012 North Carolina C Corporation Income Tax Forms And Instructions As a result, North Carolina corporate and individual income tax law generally follows the Tax income (C corporation) or federal adjusted

More information

American Memorial Contract

American Memorial Contract American Memorial Contract Please complete all pages of the contract and send it back to Stephens- Matthews with a copy of each state license you choose to appoint in. You are required to submit with the

More information

HOW TO GET FORMS AND PUBLICATIONS

HOW TO GET FORMS AND PUBLICATIONS Form PA-20S/PA-65 (09-16) Pennsylvania Department of Revenue 2016 Instructions for Form PA-20S/PA-65 PA S Corporation/Partnership Information Return WHAT S NEW Tax year changes for the PA-20S/PA- 65 Information

More information

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes 2016.03040 Release Notes April 30, 2017 Contact and Support Information 2 Information in Tax Year 2016 Release Notes 2 Highlights for Release 2016.03040 3 Tax Updates 3 Electronic Filing Updates 3 Product

More information

Massachusetts Resident Income Tax Return 2012 Form 1 Instructions

Massachusetts Resident Income Tax Return 2012 Form 1 Instructions Massachusetts Resident Income Tax Return 2012 Form 1 Instructions Form 1 Massachusetts Resident Income Tax Return FIRST NAME M. Make payable to Commonwealth of Massachusetts. Mail to Massachusetts DOR

More information

Contact and Support Information 2 Information in Tax Year 2014 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2014 Release Notes Release Notes 2014.02070 Release Notes February 22, 2015 Contact and Support Information 2 Information in Tax Year 2014 Release Notes 3 Highlights of This Release 4 Tax Updates 4 Electronic Filing 4 Product Updates

More information

2009 Michigan Business Tax Annual Return

2009 Michigan Business Tax Annual Return 2009 Michigan Business Tax Annual Return Instructions Under the MBT, can my company deduct the cost of this equipment in the year of Forms and Instructions Property Tax Reports Homestead Property Tax The

More information

Massachusetts Resident Income Tax Return 2011 Instructions

Massachusetts Resident Income Tax Return 2011 Instructions Massachusetts Resident Income Tax Return 2011 Instructions Form 1 Massachusetts Resident Income Tax Return FIRST NAME M. Make payable to Commonwealth of Massachusetts. Mail to Massachusetts DOR PO Box

More information

2014 Estimated Federal Income Tax Form 1040 Instructions 2012

2014 Estimated Federal Income Tax Form 1040 Instructions 2012 2014 Estimated Federal Income Tax Form 1040 Instructions 2012 Related: Instructions for Form 1040, Instructions for 1040 Tax Table Form W-9 Income Tax. Explains the general rules for filing a federal income

More information

State Estate Taxes BECAUSE YOU ASKED ADVANCED MARKETS

State Estate Taxes BECAUSE YOU ASKED ADVANCED MARKETS ADVANCED MARKETS State Estate Taxes In 2001, President George W. Bush signed the Economic Growth and Tax Reconciliation Act (EGTRRA) into law. This legislation began a phaseout of the federal estate tax,

More information

Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans

Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans For Policyholders who have not annuitized their deferred annuity contracts Zurich American Life Insurance Company

More information

PA-20S/PA-65 PA S Corporation/Partnership Information Return PAGE 1 of 3 (05-10) (FI) 2010

PA-20S/PA-65 PA S Corporation/Partnership Information Return PAGE 1 of 3 (05-10) (FI) 2010 Business Name C 1006010050 PLEASE PRINT. USE BLACK INK. Filing Status: PA-20S PA-65 PA-KOZ PS First Line of Address - Street Address - If Address has Apartment Number, Suite, RR No. - Place on this Line.

More information

Systematic Distribution Form

Systematic Distribution Form Systematic Distribution Form (To be used for all Qualified Plans, IRA s and Non-Qualified Plans) (This form is not applicable to a Required Minimum Distribution ( RMD ). If you are older than 70 ½, refer

More information

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes 2016.03010 Release Notes March 19, 2017 Contact and Support Information 2 Information in Tax Year 2016 Release Notes 2 Highlights for Release 2016.03010 3 Tax Updates 3 Electronic Filing Updates 3 Product

More information

CITY REVITALIZATION AND IMPROVEMENT ZONE PROGRAM ELECTRONIC TAX REPORT INSTRUCTIONS

CITY REVITALIZATION AND IMPROVEMENT ZONE PROGRAM ELECTRONIC TAX REPORT INSTRUCTIONS CITY REVITALIZATION AND IMPROVEMENT ZONE PROGRAM ELECTRONIC TAX REPORT INSTRUCTIONS Contents Report Changes for 2018... 1 Report Filing Criteria... 2 Help and Assistance... 2 Accessing the CRIZ Report

More information

Multistate Income Tax

Multistate Income Tax Multistate Income Tax Marion Kopin, CPA Kopin & Company, CPA, PC mkopin@kopincpa.com Multistate Income Taxation Overview Forty-seven states and the District of Columbia impose some type of income or franchise

More information

University of Wisconsin System SFS Business Process AP /1042s/Tax Bolt-On

University of Wisconsin System SFS Business Process AP /1042s/Tax Bolt-On Contents 1099/1042-S Tax Bolt-On Process Overview... 1 Process Detail... 2 I. Search/Update for Existing Value 1099 / 1042 Records on the Bolt-On table... 2 II. Enter a New 1099/1042s records into the

More information

2016 PSTAP/DOR Annual Meeting

2016 PSTAP/DOR Annual Meeting 2016 PSTAP/DOR Annual Meeting Agenda TY 2016 Form Changes 2017 Tax Amnesty Modernization Initiatives E-Statement of Account Questions & Answer Session Recent Form Changes Corporation Tax Forms Revised

More information

Non-Financial Change Form

Non-Financial Change Form Non-Financial Change Form Please Print All Information Below Section 1. Contract Owner s Information Administrative Offices: PO BOX 19097 Greenville, SC 29602-9097 Phone number (800) 449-0523 Overnight

More information

2005 California Tax Instructions 2013 Non. Resident >>>CLICK HERE<<<

2005 California Tax Instructions 2013 Non. Resident >>>CLICK HERE<<< 2005 California Tax Instructions 2013 Non Resident Nonresident Alien Income Tax Return, line 8 through line 21 for the same types Capital loss carryover from your 2013 California Schedule D (540NR). Capital

More information

Financial Transaction Form for IRA and Non-Qualified Contracts Only

Financial Transaction Form for IRA and Non-Qualified Contracts Only Financial Transaction Form for IRA and Non-Qualified Contracts Only (Note: See Form ZA-8642 dealing with Financial Transactions for 403(b)/TSA s) Please Print All Information Below Zurich American Life

More information

S-Corporation Tax Return and ending (MM-DD-YY) 1. Net Worth (From Schedule C, Line 10) Holding Company Exception (See instructions)

S-Corporation Tax Return and ending (MM-DD-YY) 1. Net Worth (From Schedule C, Line 10) Holding Company Exception (See instructions) Web 8-16 For calendar year 2016 or other tax year beginning (MM-DD) CD-401S S-Corporation Tax Return 2016 1 6 and ending (MM-DD-YY) Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND

More information

2008 Form 1120 H Instructions 2012 >>>CLICK HERE<<<

2008 Form 1120 H Instructions 2012 >>>CLICK HERE<<< 2008 Form 1120 H Instructions 2012 for Homeowners Associations. 1120-H. Form. Department of the Treasury made for purposes described in 90% expenditure test (see instructions). B. C. TC-20MC if Corporation

More information

STATE AND LOCAL TAXES A Comparison Across States

STATE AND LOCAL TAXES A Comparison Across States STATE AND LOCAL TAXES A Comparison Across States INDEPENDENT FISCAL OFFICE FEBRUARY 2018 Methodology This report uses data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau

More information

Payroll Update:! Multi-State Taxation and Reporting. Presented by Larry Holmes

Payroll Update:! Multi-State Taxation and Reporting. Presented by Larry Holmes Payroll Update:! Multi-State Taxation and Reporting Presented by Larry Holmes State taxation and reporting requirements as they apply to state income tax withholding We will talk about: 1. Tax myths! 2.

More information

IMPORTANT INFORMATION ABOUT 403(b) RETIREMENT PLAN DISTRIBUTIONS

IMPORTANT INFORMATION ABOUT 403(b) RETIREMENT PLAN DISTRIBUTIONS IMPORTANT INFORMATION ABOUT 403(b) RETIREMENT PLAN DISTRIBUTIONS 1 GENERAL Contributions are intended to stay in the plan until death, disability, or retirement. The Internal Revenue Service (IRS) and

More information

Fundamentals and Best Practices for Handling Multistate Taxation Presented Thursday, April 16, 2015

Fundamentals and Best Practices for Handling Multistate Taxation Presented Thursday, April 16, 2015 1 Fundamentals and Best Practices for Handling Multistate Taxation Presented Thursday, April 16, 2015 2 Housekeeping 3 Credit Questions Today s topic Speaker To earn RCH credit you must 4 Stay on the webinar,

More information

IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR

IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR April 13 2016 IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR 2015 North Carolina s corporate income tax

More information

IMPORTANT TAX INFORMATION

IMPORTANT TAX INFORMATION IMPORTANT TAX INFORMATION To set up and maintain your account with WestconGroup, we require you to provide us valid Resale Certificates for all states that you are located in, as well as for any other

More information

CCH Axcess Tax Release Notes. May 22, Contact and Support Information 2. Information in Tax Release Notes 3

CCH Axcess Tax Release Notes. May 22, Contact and Support Information 2. Information in Tax Release Notes 3 CCH Axcess Tax 2015-3.5 Release Notes Contact and Support Information 2 Information in Tax Release Notes 3 May 22, 2016 Highlights for Release 2015-3.5 4 Tax Updates 4 Tax Product Updates 5 Individual

More information

2016 North Carolina S Corporation Tax Return Instructions

2016 North Carolina S Corporation Tax Return Instructions 2016 North Carolina S Corporation Tax Return Instructions Page 1 Corporations Required to File Every S corporation doing business in North Carolina and every inactive S corporation chartered or domesticated

More information

AIG Benefit Solutions Producer Licensing and Appointment Requirements by State

AIG Benefit Solutions Producer Licensing and Appointment Requirements by State 3600 Route 66, Mail Stop 4J, Neptune, NJ 07754 AIG Benefit Solutions Producer Licensing and Appointment Requirements by State As an industry leader in the group insurance benefits market, AIG is firmly

More information

Utilities Generic Import Tool An error that some customers received after importing returns with the Generic Import Tool has been corrected.

Utilities Generic Import Tool An error that some customers received after importing returns with the Generic Import Tool has been corrected. Release Notes Yearli Desktop 2014, Quarter 4, Update 4 Utilities Generic Import Tool An error that some customers received after importing returns with the Generic Import Tool has been corrected. Yearli

More information

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Multistate Complexities

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Multistate Complexities Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Multistate Complexities Determining Whether to File Composite Returns, Dealing With Withholding Requirements FOR

More information

Contact and Support Information 2 Information in Tax Year 2015 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2015 Release Notes Release Notes 2015.03040 Release Notes April 24, 2016 Contact and Support Information 2 Information in Tax Year 2015 Release Notes 3 Highlights for Release 2015.03040 4 Tax Updates 4 Electronic Filing 4 Product Updates

More information

Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests Statement of on OMB No. 1545-090 Expires -9-96 agent s Federal 3 Amount realized Copy A For Internal Revenue Service Center 6 Person subject to withholding is: An individual A Other (specify) For Paperwork

More information

Instructions for Form 941 (Rev. January 2016)

Instructions for Form 941 (Rev. January 2016) Instructions for Form 941 (Rev. January 2016) Employer's QUARTERLY Federal Tax Return Department of the Treasury Section references are to the Code unless otherwise noted. Future Developments For the latest

More information

Tax Executives Institute, Inc. / State Direct Tax

Tax Executives Institute, Inc. / State Direct Tax Tax Executives Institute, Inc. / State Direct Tax Steven Spaletto, Tax Managing Director, Deloitte Tax LLP Logan Wilkowich, Tax Senior Manager, Deloitte Tax LLP May 11, 2018 State Tax Implications of an

More information

1 Unit example K-1 for REAL VI

1 Unit example K-1 for REAL VI 2992 Schedule K-1 (Form 165) For calendar year 213, or tax Department of the Treasury year beginning Internal Revenue Service ending Partner's Share of Income, Deductions, Credits, etc. See separate instructions.

More information

GOSYSTEM TAX RS FORMS AND SCHEDULES LAST UPDATED: OCTOBER 17, 2012 CS.THOMSONREUTERS.COM/GOSYSTEM

GOSYSTEM TAX RS FORMS AND SCHEDULES LAST UPDATED: OCTOBER 17, 2012 CS.THOMSONREUTERS.COM/GOSYSTEM GOSYSTEM TAX RS 2012 1041 FORMS AND SCHEDULES CS.THOMSONREUTERS.COM/GOSYSTEM PROPRIETARY MATERIALS No use of these Proprietary materials is permitted without the express written consent of or license from

More information

State of Arkansas. Tax Relief and Reform Legislative Task Force. State Tax Structures and Recent State Tax Actions EXHIBIT E. December 05, 2017 PFM

State of Arkansas. Tax Relief and Reform Legislative Task Force. State Tax Structures and Recent State Tax Actions EXHIBIT E. December 05, 2017 PFM EXHIBIT E State of Arkansas Tax Relief and Reform Legislative Task Force State Tax Structures and Recent State Tax Actions December 05, 2017 PFM Group 1735 Market St. (267) 713-0700 Consulting LLC. 43

More information

Helping you make sense of tax withholding rules for your IRA

Helping you make sense of tax withholding rules for your IRA Helping you make sense of tax withholding rules for your IRA Twice a year Vanguard Fiduciary Trust Company the custodian of your Vanguard IRA reminds you of your right to change the amount of federal income

More information

Caution: Election to Pay Tax at Entity Level

Caution: Election to Pay Tax at Entity Level Caution: Election to Pay Tax at Entity Level On Friday, December 14, Governor Scott Walker signed 2017 Wisconsin Act 368. The law allows tax-option (S) corporations to elect to be taxed at the entity level

More information

Motor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005

Motor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005 The following is a Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart which you may find helpful in determining the Sales/Use Tax liability of your customers who either purchase vehicles outside of

More information

NEW YORK. chart maximum. NEW YORK tax rates. Maximum Tax Rates State or City

NEW YORK. chart maximum. NEW YORK tax rates. Maximum Tax Rates State or City state tax issues New York, New Jersey, Connecticut and Pennsylvania all tax most of the income subject to federal income tax, but all four states either limit or exclude the itemized deductions you claimed

More information

STATE TAX WITHHOLDING GUIDELINES

STATE TAX WITHHOLDING GUIDELINES STATE TAX WITHHOLDING GUIDELINES ( Guardian Insurance & Annuity Company, Inc. and Guardian Life Insurance Company of America (hereafter collectively referred to as Company )) (Last Updated 11/2/215) state

More information

Add-Back Statutes: Where Do We Go From Here?

Add-Back Statutes: Where Do We Go From Here? 2005 SEATA Conference July 12, 2005 Add-Back Statutes: Where Do We Go From Here? Presented By: Joe Garrett, Esq. Alabama Department of Revenue & Kelly W. Smith, CPA, Esq. PricewaterhouseCoopers LLP 0 Related

More information

Governmental 457(b) withdrawal request

Governmental 457(b) withdrawal request Annuities Governmental 457(b) withdrawal request Because deferred compensation plan withdrawal rules are complex, please read Instructions and Special Tax Notice Regarding Payments from 457(b) Plans of

More information

2010 Form Mi 1040 Instructions Tax Table D >>>CLICK HERE<<<

2010 Form Mi 1040 Instructions Tax Table D >>>CLICK HERE<<< 2010 Form Mi 1040 Instructions Tax Table D Look for forms using our Forms Search or View a list of Income Tax Forms by Year. You will need MI-1040 Book Instructions only (no forms) MI-1040CR. Form 1040A

More information

Instructions for Form 941 (Rev. April 2005)

Instructions for Form 941 (Rev. April 2005) Instructions for Form 941 (Rev. April 2005) For use with Form 941 (Rev. January 2005) Employer s Quarterly Federal Tax Return Section references are to the Internal Revenue Code unless otherwise indicated.

More information

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes

Contact and Support Information 2 Information in Tax Year 2016 Release Notes Release Notes 2016.02050 Release Notes February 12, 2017 Contact and Support Information 2 Information in Tax Year 2016 Release Notes 2 Highlights for Release 2016.02050 3 Tax Updates 3 Electronic Filing Updates 3 Product

More information

Corporation Tax Processing: Notices and Statements Explanations & Common Tax Return Errors. Notice of Adjustment Letter and Worksheet

Corporation Tax Processing: Notices and Statements Explanations & Common Tax Return Errors. Notice of Adjustment Letter and Worksheet Corporation Tax Processing: Notices and Statements Explanations & Common Tax Return Errors As part of the initiative to increase the efficiency and accuracy in returns processing the PA Department of Revenue

More information

GOSYSTEM TAX RS FORMS AND SCHEDULES LAST UPDATED: OCTOBER 17, 2012 CS.THOMSONREUTERS.COM/GOSYSTEM

GOSYSTEM TAX RS FORMS AND SCHEDULES LAST UPDATED: OCTOBER 17, 2012 CS.THOMSONREUTERS.COM/GOSYSTEM GOSYSTEM TAX RS 2012 1065 FORMS AND SCHEDULES CS.THOMSONREUTERS.COM/GOSYSTEM PROPRIETARY MATERIALS No use of these Proprietary materials is permitted without the express written consent of or license from

More information

New York State Department of Taxation and Finance Instructions for Form IT-205. Fiduciary Income Tax Return New York State New York City Yonkers

New York State Department of Taxation and Finance Instructions for Form IT-205. Fiduciary Income Tax Return New York State New York City Yonkers New York State Department of Taxation and Finance Instructions for Form IT-205 Fiduciary Income Tax Return New York State New York City Yonkers IT-205-I Form IT-205 highlights for tax year 2012 General

More information

Misc Instructions 2013 Due Date >>>CLICK HERE<<<

Misc Instructions 2013 Due Date >>>CLICK HERE<<< 2006 1099 Misc Instructions 2013 Due Date 2013-50_IRB/ar10.html. Online payment day before the date a deposit is due, you can still make Plans, IRAs, Insurance Contracts, etc., or 1099-MISC. Taxes Site

More information

Instructions for Form 940

Instructions for Form 940 2006 Instructions for Form 940 Employer s Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise

More information

Exploring Variable-Rate Gas Tax Design Options for Louisiana

Exploring Variable-Rate Gas Tax Design Options for Louisiana Exploring Variable-Rate Gas Tax Design Options for Louisiana Presentation to the Louisiana Governor s Task Force on Transportation Infrastructure Investment October 20, 2016 Carl Davis Research Director

More information

Instructions for Form 941

Instructions for Form 941 Instructions for Form 941 (Rev. February 2010) Employer s QUARTERLY Federal Tax Return Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise

More information

Corporation Tax Return c North Carolina Department of Revenue

Corporation Tax Return c North Carolina Department of Revenue CD-405 Web 10-11 For calendar year 2011 or other tax year beginning (MM-DD) Corporation Tax Return 2011 c North Carolina Department of Revenue Submit forms in the following order: CD-V NC-478VJ CD-479

More information

SALES TAX AND WAYFAIR -

SALES TAX AND WAYFAIR - SALES TAX AND WAYFAIR - WHAT DOES IT MEAN FOR YOUR BUSINESS? by Karen Poist, CPA On June 21, 2018, the Supreme Court issued its decision on the South Dakota v. Wayfair, Inc. case (Wayfair). This is the

More information

Nexus Assistant Results

Nexus Assistant Results Nexus Assistant Results Tax Type: Corporate Income Legend: N/A - Not Applicable Alabama --Company Business income includes income from intangible personal property, the acquisition, management, and disposition

More information

Checkpoint Payroll Sources All Payroll Sources

Checkpoint Payroll Sources All Payroll Sources Checkpoint Payroll Sources All Payroll Sources Alabama Alaska Announcements Arizona Arkansas California Colorado Connecticut Source Foreign Account Tax Compliance Act ( FATCA ) Under Chapter 4 of the Code

More information

CITY OF CUYAHOGA FALLS INCOME TAX DIVISION nd Street CUYAHOGA FALLS, OHIO IMPORTANT TAX INFORMATION EMPLOYER MUNICIPAL WITHHOLDING BOOKLET

CITY OF CUYAHOGA FALLS INCOME TAX DIVISION nd Street CUYAHOGA FALLS, OHIO IMPORTANT TAX INFORMATION EMPLOYER MUNICIPAL WITHHOLDING BOOKLET CITY OF CUYAHOGA FALLS INCOME TAX DIVISION CUYAHOGA FALLS, OHIO 44221 IMPORTANT TAX INFORMATION EMPLOYER MUNICIPAL WITHHOLDING BOOKLET IMPORTANT WITHHOLDING TAX CHANGES EFFECTIVE FOR TAX YEARS BEGINNING

More information

McGuireWoods LLP. State Death Tax Chart. November 2, Effect of EGTRRA on Pick-up Tax and Size of Gross Estate

McGuireWoods LLP. State Death Tax Chart. November 2, Effect of EGTRRA on Pick-up Tax and Size of Gross Estate McGuireWoods LLP Chart November 2, 2018 This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected on the

More information

STATE APPORTIONMENT UPDATE

STATE APPORTIONMENT UPDATE STATE APPORTIONMENT UPDATE Sourcing of Services and Market-based Souring Laura Holmes Senior Director BDO USA February 16, 2016 TEI Houston Chapter Tax School Laura Holmes, CPA State and Local Tax Senior

More information

Tax update Important information to prepare your tax return. Included in this edition, tax information for the DWS funds

Tax update Important information to prepare your tax return. Included in this edition, tax information for the DWS funds 00219348 2019 Tax update 2018 Important information to prepare your tax return Included in this edition, tax information for the DWS funds Tax-exempt income notes Percentage of 2018 tax-exempt income by

More information

CWA Savings & Retirement Trust

CWA Savings & Retirement Trust CWA Savings & Retirement Trust CWA Savings & Retirement Trust INSTRUCTIONS FOR REQUESTING AN IN-SERVICE WITHDRAWAL Enclosed are the following items needed to request an In-Service Withdrawal from the CWA

More information

Instructions for Form 5330

Instructions for Form 5330 Department of the Treasury Internal Revenue Service Instructions for Form 5330 (Revised May 1993) Return of Excise Taxes Related to Employee Benefit Plans Section references are to the Internal Revenue

More information

Introduction...2. Purpose of the Credit...2. How to Claim the Credit...3. Proportional Credit Limitation Formula...4

Introduction...2. Purpose of the Credit...2. How to Claim the Credit...3. Proportional Credit Limitation Formula...4 Tax Topic Bulletin GIT-3B Credit for Income Tax Paid to Other Jurisdictions (Business/Nonwage Income) Contents Introduction...2 Purpose of the Credit...2 How to Claim the Credit...3 Proportional Credit

More information

To: Interested Parties. From: Jay Angoff. Re: Cost-per-enrollee in each state s Exchange. Date: May 7, 2014

To: Interested Parties. From: Jay Angoff. Re: Cost-per-enrollee in each state s Exchange. Date: May 7, 2014 1250 CONNECTICUT AVENUE NW, SUITE 300 WASHINGTON, DC 20036 TEL 202.822.5100 FAX 202.822.4997 WWW.FINDJUSTICE.COM CYRUS MEHRI (DC, CT) STEVEN A. SKALET (DC, MD) JAY ANGOFF (DC, MO, NJ) CRAIG L. BRISKIN

More information

2Q/16 IFTA-101 (page 1)

2Q/16 IFTA-101 (page 1) Fuel Type: Diesel SSN/FEIN: Carrier Name: Return Due Date: August 01, 2016 F G H I J K L M N O P Jurisdiction Total IFTA Miles Taxable Miles MPG from E above Maine Bureau of Motor Vehicles IFTA Quarterly

More information

NOTICE OF FEDERAL AND STATE TAX INFORMATION FOR PSA PLAN PAYMENTS YOUR ROLLOVER OPTIONS

NOTICE OF FEDERAL AND STATE TAX INFORMATION FOR PSA PLAN PAYMENTS YOUR ROLLOVER OPTIONS NOTICE OF FEDERAL AND STATE TAX INFORMATION FOR PSA PLAN PAYMENTS YOUR ROLLOVER OPTIONS Retain this Notice for Future Reference You are receiving this notice because all or a portion of a payment you are

More information

TWIST-Q Summary of Developments First Quarter 2018

TWIST-Q Summary of Developments First Quarter 2018 TWIST-Q Summary of Developments First Quarter 2018 This checklist includes developments for Quarter 1 of 2018 that have occurred prior to the date of publication. Please note that certain Quarter 1 items

More information

County. (indicate state) (indicate state)

County. (indicate state) (indicate state) IT 1040X Please Print Payments Calendar Year Ohio Amended Individual Income Tax Return for Year 2014 20 Your fi rst name M.I. Last name If a joint return, spouse's first name M.I. Last name Current address

More information

2006 Irs Forms Instructions Schedule C Line 32 >>>CLICK HERE<<<

2006 Irs Forms Instructions Schedule C Line 32 >>>CLICK HERE<<< 2006 Irs Forms Instructions Schedule C Line 32 Use this schedule to report income or loss from a business you operated or a profession Instructions for Schedule C (Form 1040) (HTML) Use the Comment on

More information

State Tax Return. Dashing Through The Snow, Passing New Pass-Through Withholding Requirements

State Tax Return. Dashing Through The Snow, Passing New Pass-Through Withholding Requirements December 2008 State Tax Return Volume 15 Number 5 Dashing Through The Snow, Passing New Pass-Through Withholding Requirements Rachel A. Wilson Dennis Rimkunas Dallas New York (214) 969-5050 (212) 326-3412

More information

McGuireWoods State Death Tax Chart. Revised January 3, 2012

McGuireWoods State Death Tax Chart. Revised January 3, 2012 McGuireWoods Chart Revised January 3, 2012 This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected on

More information

California. Franchise Tax Board. Forms & Instructions. File your 568 K-1s via CD or portable USB/Flash Drive.

California. Franchise Tax Board. Forms & Instructions. File your 568 K-1s via CD or portable USB/Flash Drive. California Forms & Instructions 568 2013 Limited Liability Company Tax Booklet Members of the Franchise Tax Board John Chiang, Chair Jerome E. Horton, Member Michael Cohen, Member This booklet contains:

More information

State Tax Actions NATIONAL CONFERENCE OF STATE LEGISLATURES JAN 2019

State Tax Actions NATIONAL CONFERENCE OF STATE LEGISLATURES JAN 2019 State Tax Actions 2018 NATIONAL CONFERENCE OF STATE LEGISLATURES JAN 2019 2018 State Tax Actions The National Conference of State Legislatures is the bipartisan organization dedicated to serving the lawmakers

More information

36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State

36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State 36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State An estimated 36 million people in the United States had no health insurance in 2014, approximately

More information

IT 1040X Ohio Amended Individual Income Tax Return Rev. 1/10

IT 1040X Ohio Amended Individual Income Tax Return Rev. 1/10 Ohio Amended Individual Income Tax Return Please Print Payments Your fi rst name M.I. Last name If a joint return, spouse's fi rst name M.I. Last name Home address (number and street) City, town or post

More information

STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE dor.sc.gov INSTRUCTIONS AND FORMS FOR DECLARATION OF ESTIMATED TAX FOR FIDUCIARIES

STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE dor.sc.gov INSTRUCTIONS AND FORMS FOR DECLARATION OF ESTIMATED TAX FOR FIDUCIARIES STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE dor.sc.gov INSTRUCTIONS AND FORMS FOR DECLARATION OF ESTIMATED TAX FOR FIDUCIARIES FORM WORKSHEET AND RECORD OF ESTIMATED TAX HOW TO COMPUTE ESTIMATED TAX

More information

Policy and Taxation Group State Death Tax Chart. March 18, 2018

Policy and Taxation Group State Death Tax Chart. March 18, 2018 Policy and ation Group Chart March 18, 2018 This chart is maintained for the Policy and ation Group Website and is updated regularly. Any comments on the chart or new developments that should be reflected

More information

New York City Schedule K 1 Equivalent

New York City Schedule K 1 Equivalent New York City Schedule K 1 Equivalent Instructions Partner's Instructions for Schedule K-1. We recommend that you 345 PARK AVENUE. 153 *. STMT. NEW YORK, NY 10154. 1,853. X. C. 1. *. STMT. X. Philadelphia

More information

INDIVIDUAL INCOME TAX 2013 SOLUTION MANUAL

INDIVIDUAL INCOME TAX 2013 SOLUTION MANUAL page 1 / 5 page 2 / 5 individual income tax 2013 pdf Individual Income Tax (1040ME) -- 2013 Tax year 2013 forms (for other years tax forms, use the links on the right.) These are forms due in 2014 for

More information

Long-Term Care Partnership Overview & Training Requirements Guide

Long-Term Care Partnership Overview & Training Requirements Guide Long-Term Care Partnership Overview & Training Requirements Guide Version Sept. 12, 2012 M28108 Contents LONG-TERM CARE PARTNERSHIP OVERVIEW & TRAINING REQUIREMENTS GUIDE Long-Term Care Partnership Overview...4

More information

IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR

IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR April 13, 2016 IMPACT OF THE FEDERAL PROTECTING AMERICANS FROM TAX HIKES ACT OF 2015 ON NORTH CAROLINA S CORPORATE AND INDIVDUAL INCOME TAX RETURNS FOR TAX YEAR 2015 North Carolina s corporate income tax

More information

McGuireWoods LLP. State Death Tax Chart. Revised August 31, 2015

McGuireWoods LLP. State Death Tax Chart. Revised August 31, 2015 McGuireWoods LLP Chart Revised August 31, 2015 This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected

More information

Credit for Tax Paid to Other States. Step 2: Figure the Illinois and non-illinois portions of your federal adjusted gross income

Credit for Tax Paid to Other States. Step 2: Figure the Illinois and non-illinois portions of your federal adjusted gross income Illinois Department of Revenue Attach to your Form IL-1040 Read this information first You should file Schedule CR if you were either a resident or a part-year resident of Illinois during the tax year;

More information

GRIB Commutable Annuitization Option Form

GRIB Commutable Annuitization Option Form GRIB Commutable Annuitization Option Form Note: If you select a commutation option in connection with your GRIB rider, you may be subject to additional tax risks. You should consult a tax adviser before

More information

McGuireWoods LLP State Death Tax Chart. Revised July 7, 2017

McGuireWoods LLP State Death Tax Chart. Revised July 7, 2017 McGuireWoods LLP Chart Revised July 7, 2017 This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected on

More information

McGuireWoods LLP State Death Tax Chart. Revised March 26, 2012

McGuireWoods LLP State Death Tax Chart. Revised March 26, 2012 McGuireWoods LLP Chart Revised March 26, 2012 This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected

More information

McGuireWoods LLP State Death Tax Chart

McGuireWoods LLP State Death Tax Chart McGuireWoods LLP Chart This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Any comments on the chart or new developments that should be reflected on the chart may be sent

More information