This document provides instructions for filing Connecticut estimated income tax payments for the 2009 tax year using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut income tax will be $1,000 or more more than taxes withheld.
- Payments are due on April 15, June 15, September 15 of 2009 and January 15 of 2010.
- The required annual payment is the lesser of 90% of the tax on the 2009 return or 100% of the tax on the 2008 return.
- A worksheet is provided to calculate the estimated tax liability and required installment payments. Farmers and fishermen need only make one payment by January 15, 2010.
ct2008 Connecticut Telefile Tax Return and Instructions - taxman taxman
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut income tax minus withholding is $1,000 or more, and withholding is less than their required annual payment.
- The required annual payment is the lesser of 90% of the 2008 Connecticut income tax or 100% of the 2007 tax.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- The worksheet provides guidance on calculating estimated tax liability and payment amounts due each installment.
740-ES Instructions for Filing Estimated Tax Vouchers - Form 42A740-S4taxman taxman
1) This document provides instructions for filing estimated tax vouchers in Kentucky for 2009. It notes that the standard deduction has increased to $2,190 and who must make estimated tax payments. 2) Estimated tax payments are due April 15, June 15, September 15, 2009 and January 15, 2010. Failure to pay at least 70% of the tax liability may result in penalties. 3) It provides details on calculating estimated taxes, including the family size tax credit and tax rates. Farmers have different filing requirements.
- This document provides instructions for Illinois Form IL-2210, which is used to calculate penalties for failing to make timely estimated tax payments, failing to pay taxes owed by the due date, or failing to file a processable tax return by the extended due date.
- The instructions explain how to complete the six steps of Form IL-2210, including calculating required estimated tax installments, unpaid tax amounts, late payment penalties, and penalties for underpayment of estimated tax or late filing.
- Key details include penalty rates, rules for applying payments and credits, and options for using an annualized income method to potentially reduce penalty amounts for taxpayers with fluctuating incomes throughout the year.
1. The document discusses accounting for income taxes and defines key concepts like temporary differences, deferred tax assets and liabilities, valuation allowances, and the asset-liability method.
2. It provides examples of temporary differences that result in future taxable or deductible amounts and discusses the treatment of permanent differences.
3. The presentation of income taxes in financial statements is also summarized, including how deferred tax amounts are classified and reported in the balance sheet and income statement.
The document is a tax prepayment coupon from the Utah State Tax Commission that provides instructions for making prepayments on individual income tax liability. It explains that prepayments may be necessary if an individual's tax withholding is less than 90% of their current tax liability or 100% of the prior year's liability. It provides a worksheet to calculate the required prepayment amount and notes that interest and penalties may apply if sufficient payments are not made by the filing deadline. The coupon should be sent with payment to the Utah State Tax Commission by the filing due date.
2008 Estimated Individual Income Tax Voucherstaxman taxman
This document provides instructions for Mississippi's estimated individual income tax form for 2008. It outlines who must file estimated tax payments, when payments are due, personal exemptions and deductions allowed, and tax rates. Payments must be made in four equal installments by April 15, June 15, September 15, and January 15, unless an exception applies. The form includes a taxpayer's mailing information and the amount of the estimated tax payment being submitted.
Schedule of Ad Valorem Tax Credit Claimed by Manufacturerstaxman taxman
This document provides information about filing a Declaration of Estimated Tax for Individuals in Louisiana. Some key points:
1) Individuals must make a declaration if their estimated Louisiana income tax after credits and withholding will exceed $1,000 ($2,000 for joint filers).
2) Declarations are generally due on April 15th, June 15th, September 15th, and January 15th. Farmers have until January 15th.
3) Payments can be made in full or in equal installments. Failure to pay at least 90% of the tax owed (66.6% for farmers) may result in penalties.
3) Amended declarations are needed if additional
2009 Estimated Individual Income Tax Voucherstaxman taxman
This document provides instructions for filing estimated individual income tax payments in Mississippi for 2009. It outlines who must file estimated payments, when payments are due (in four equal installments on April 15, June 15, September 15, and January 15), and exceptions. It also lists personal exemptions, optional standard deductions, and tax rates that can be used to calculate estimated taxes. The mailing checklist provides details on how to submit estimate payments by mail.
ct2008 Connecticut Telefile Tax Return and Instructions - taxman taxman
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut income tax minus withholding is $1,000 or more, and withholding is less than their required annual payment.
- The required annual payment is the lesser of 90% of the 2008 Connecticut income tax or 100% of the 2007 tax.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- The worksheet provides guidance on calculating estimated tax liability and payment amounts due each installment.
740-ES Instructions for Filing Estimated Tax Vouchers - Form 42A740-S4taxman taxman
1) This document provides instructions for filing estimated tax vouchers in Kentucky for 2009. It notes that the standard deduction has increased to $2,190 and who must make estimated tax payments. 2) Estimated tax payments are due April 15, June 15, September 15, 2009 and January 15, 2010. Failure to pay at least 70% of the tax liability may result in penalties. 3) It provides details on calculating estimated taxes, including the family size tax credit and tax rates. Farmers have different filing requirements.
- This document provides instructions for Illinois Form IL-2210, which is used to calculate penalties for failing to make timely estimated tax payments, failing to pay taxes owed by the due date, or failing to file a processable tax return by the extended due date.
- The instructions explain how to complete the six steps of Form IL-2210, including calculating required estimated tax installments, unpaid tax amounts, late payment penalties, and penalties for underpayment of estimated tax or late filing.
- Key details include penalty rates, rules for applying payments and credits, and options for using an annualized income method to potentially reduce penalty amounts for taxpayers with fluctuating incomes throughout the year.
1. The document discusses accounting for income taxes and defines key concepts like temporary differences, deferred tax assets and liabilities, valuation allowances, and the asset-liability method.
2. It provides examples of temporary differences that result in future taxable or deductible amounts and discusses the treatment of permanent differences.
3. The presentation of income taxes in financial statements is also summarized, including how deferred tax amounts are classified and reported in the balance sheet and income statement.
The document is a tax prepayment coupon from the Utah State Tax Commission that provides instructions for making prepayments on individual income tax liability. It explains that prepayments may be necessary if an individual's tax withholding is less than 90% of their current tax liability or 100% of the prior year's liability. It provides a worksheet to calculate the required prepayment amount and notes that interest and penalties may apply if sufficient payments are not made by the filing deadline. The coupon should be sent with payment to the Utah State Tax Commission by the filing due date.
2008 Estimated Individual Income Tax Voucherstaxman taxman
This document provides instructions for Mississippi's estimated individual income tax form for 2008. It outlines who must file estimated tax payments, when payments are due, personal exemptions and deductions allowed, and tax rates. Payments must be made in four equal installments by April 15, June 15, September 15, and January 15, unless an exception applies. The form includes a taxpayer's mailing information and the amount of the estimated tax payment being submitted.
Schedule of Ad Valorem Tax Credit Claimed by Manufacturerstaxman taxman
This document provides information about filing a Declaration of Estimated Tax for Individuals in Louisiana. Some key points:
1) Individuals must make a declaration if their estimated Louisiana income tax after credits and withholding will exceed $1,000 ($2,000 for joint filers).
2) Declarations are generally due on April 15th, June 15th, September 15th, and January 15th. Farmers have until January 15th.
3) Payments can be made in full or in equal installments. Failure to pay at least 90% of the tax owed (66.6% for farmers) may result in penalties.
3) Amended declarations are needed if additional
2009 Estimated Individual Income Tax Voucherstaxman taxman
This document provides instructions for filing estimated individual income tax payments in Mississippi for 2009. It outlines who must file estimated payments, when payments are due (in four equal installments on April 15, June 15, September 15, and January 15), and exceptions. It also lists personal exemptions, optional standard deductions, and tax rates that can be used to calculate estimated taxes. The mailing checklist provides details on how to submit estimate payments by mail.
This document provides instructions for Form 1-ES, which is used to pay estimated income tax for individuals, estates, and trusts in Wisconsin. It discusses who must pay estimated tax, when payments are due, and how to calculate the amount due. The key points are:
- You must pay estimated tax if you expect to owe at least $200 in tax and your withholding will be less than 90% of the current year's tax or 100% of the prior year's tax.
- Estimated tax payments are generally due on April 15, June 16, September 15, and January 16 of the following year. Special rules apply to farmers, fishers, and fiscal year filers.
- To calculate your
This 3 sentence summary provides the essential information from the document:
The document provides instructions for completing Schedule OS to claim a credit for net income tax paid to another state. It explains who is eligible for the credit and how to calculate the credit amount based on income and taxes paid to the other state. The instructions include details on reporting income and tax amounts for different filing situations, such as composite returns filed by partnerships.
tax.utah.gov forms current tc tc-41insttaxman taxman
This document provides instructions for completing the 2008 Utah Fiduciary Income Tax Return (Form TC-41). It outlines who must file, when and where to file, tax periods and accounting methods, and how to amend a return. It also provides definitions and instructions for specific lines on the tax return form.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
The document provides a summary of major taxes for individuals moving or living in South Carolina, including income tax, property tax, sales tax, and other taxes. It outlines tax rates and brackets, deductions, credits, exemptions, and requirements for filing returns. Key points covered are South Carolina's simplified income tax structure following federal law, various deductions for retirement income, capital gains, tuition costs, and more.
The document is Connecticut Form CT-1040X, which is used to amend a previously filed Connecticut income tax return. Some key details:
- It provides instructions on when and how to file an amended return, including circumstances that require an amended filing and deadlines.
- It explains how to complete the form by referring to the original return, identifying changes, and entering corrected amounts.
- Schedules are used to modify federal adjusted gross income amounts and claim credits for taxes paid to other jurisdictions.
- Additional forms may need to be filed if alternative minimum tax, individual use tax, or withholding amounts are being amended.
tax.utah.gov forms current tc tc-546-2009taxman taxman
1. The document provides instructions for making prepayment of individual income taxes in Utah prior to the tax return due date.
2. It notes that prepayments may not be necessary if sufficient taxes were withheld, and provides a worksheet to calculate if prepayment is required.
3. The summary also states that taxpayers have an automatic 6-month extension to file their return but not to pay taxes owed, and that penalties will be assessed if the minimum tax payment is not made by the original due date.
Fiduciary Income Tax Return Instructionstaxman taxman
This document provides instructions for completing Mississippi's Form 81-110, the fiduciary income tax return for estates and trusts. It explains that estates and trusts generally follow federal tax rules, with some exceptions. It defines resident and nonresident estates and trusts, and outlines filing requirements. The fiduciary must file if the estate or trust had any taxable income from Mississippi sources for nonresidents. Line-by-line instructions are provided for completing the two-page tax return and attached Schedule K-1.
This chapter from the textbook Intermediate Accounting discusses accounting for income taxes. It covers differences between pre-tax financial income and taxable income, temporary and permanent differences that result in future taxable or deductible amounts, deferred tax assets and liabilities, applying tax rates, net operating losses, and the asset-liability method for income tax accounting. The chapter is prepared by Jep Robertson and Renae Clark of New Mexico State University.
2009 Estimated Income Tax Payments for Individualstaxman taxman
Illinois taxpayers may be required to make estimated income tax payments if they expect their tax liability to exceed $500. Payments are due on April 15, June 15, September 15, and January 15. Failure to make required payments may result in late penalties. Farmers are not required to make estimated payments.
This document discusses tax evasion, tax avoidance, and tax planning in India. It defines each term and explains the differences between them. Tax evasion is illegal and involves failing to report income or improperly claiming deductions. Tax avoidance uses legal loopholes to reduce tax liability but still defeats the intention of tax laws. Tax planning is the recommended approach, as it involves legitimate strategies like maximizing deductions, investments, and year-end planning to minimize tax burden. The document also outlines some common penalties for tax non-compliance in India.
FTB Publication 1100 Taxation of NonResidentstaxhowto
This document from the California Franchise Tax Board provides information about how California taxes nonresidents and individuals who change residency. It outlines California's present tax computation method, which calculates tax liability by multiplying California taxable income by an effective tax rate. The document also discusses how installment sales are taxed depending on whether the individual has always been a nonresident, changes residency to California, or changes residency from California.
The document discusses various taxes in accounting including income tax, sales tax, and value-added tax (VAT). It provides details on income tax slabs for salaried individuals, how to maintain income tax withholding on goods and services, the liability and rates of sales tax, and defines VAT. The key information covered includes different categories of taxpayers for income tax, the responsibilities of withholding agents to deduct and deposit taxes, and the requirements for registered entities to file tax returns and maintain records.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
2008 Amended Income Tax Return for Individualstaxman taxman
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut tax minus withholding is $1,000 or more and withholding is less than required annual payments.
- Required annual payments are 90% of 2008 Connecticut tax or 100% of 2007 tax if a return was filed for a 12-month period.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- Taxpayers may owe interest if estimated payments are insufficient by installment due dates.
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut income tax minus withholding is $1,000 or more, and withholding is less than their required annual payment.
- The required annual payment is the lesser of 90% of the 2008 Connecticut income tax or 100% of the 2007 tax.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- The worksheet provides guidance on calculating estimated tax liability and payment amounts due each installment.
This document provides instructions for California taxpayers to estimate their tax liability and make estimated tax payments for tax year 2009. Key details include:
- Taxpayers must make estimated payments if they expect to owe $500 or more in tax for 2009 after subtracting withholding and credits.
- Payments are due April 15, June 15, September 15 of 2009, and January 15 of 2010.
- A worksheet is provided to help calculate estimated tax liability based on 2008 tax return or expected 2009 income.
- Failure to make required estimated payments may result in penalties. Electronic payment is required for payments over $20,000.
gov revenue formsandresources forms EXT FID 08 fill-intaxman taxman
This document provides instructions and a worksheet for estates and trusts to calculate their 2008 Montana income tax extension payment. Key details:
- Estates and trusts now have a 5-month automatic extension to file their Montana return instead of 6 months.
- To receive an extension, the taxpayer must have applied for a federal extension and paid 90% of the current year or 100% of the prior year's Montana tax liability by April 15.
- The extension is for filing only, not payment. Late payment penalties and interest apply if the full tax owed is not paid by the deadline.
- The worksheet calculates the minimum payment needed to avoid penalties by comparing the prior and current year tax liabilities to payments and
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
This document provides instructions for Form 1-ES, which is used to pay estimated income tax for individuals, estates, and trusts in Wisconsin. It discusses who must pay estimated tax, when payments are due, and how to calculate the amount due. The key points are:
- You must pay estimated tax if you expect to owe at least $200 in tax and your withholding will be less than 90% of the current year's tax or 100% of the prior year's tax.
- Estimated tax payments are generally due on April 15, June 16, September 15, and January 16 of the following year. Special rules apply to farmers, fishers, and fiscal year filers.
- To calculate your
This 3 sentence summary provides the essential information from the document:
The document provides instructions for completing Schedule OS to claim a credit for net income tax paid to another state. It explains who is eligible for the credit and how to calculate the credit amount based on income and taxes paid to the other state. The instructions include details on reporting income and tax amounts for different filing situations, such as composite returns filed by partnerships.
tax.utah.gov forms current tc tc-41insttaxman taxman
This document provides instructions for completing the 2008 Utah Fiduciary Income Tax Return (Form TC-41). It outlines who must file, when and where to file, tax periods and accounting methods, and how to amend a return. It also provides definitions and instructions for specific lines on the tax return form.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
The document provides a summary of major taxes for individuals moving or living in South Carolina, including income tax, property tax, sales tax, and other taxes. It outlines tax rates and brackets, deductions, credits, exemptions, and requirements for filing returns. Key points covered are South Carolina's simplified income tax structure following federal law, various deductions for retirement income, capital gains, tuition costs, and more.
The document is Connecticut Form CT-1040X, which is used to amend a previously filed Connecticut income tax return. Some key details:
- It provides instructions on when and how to file an amended return, including circumstances that require an amended filing and deadlines.
- It explains how to complete the form by referring to the original return, identifying changes, and entering corrected amounts.
- Schedules are used to modify federal adjusted gross income amounts and claim credits for taxes paid to other jurisdictions.
- Additional forms may need to be filed if alternative minimum tax, individual use tax, or withholding amounts are being amended.
tax.utah.gov forms current tc tc-546-2009taxman taxman
1. The document provides instructions for making prepayment of individual income taxes in Utah prior to the tax return due date.
2. It notes that prepayments may not be necessary if sufficient taxes were withheld, and provides a worksheet to calculate if prepayment is required.
3. The summary also states that taxpayers have an automatic 6-month extension to file their return but not to pay taxes owed, and that penalties will be assessed if the minimum tax payment is not made by the original due date.
Fiduciary Income Tax Return Instructionstaxman taxman
This document provides instructions for completing Mississippi's Form 81-110, the fiduciary income tax return for estates and trusts. It explains that estates and trusts generally follow federal tax rules, with some exceptions. It defines resident and nonresident estates and trusts, and outlines filing requirements. The fiduciary must file if the estate or trust had any taxable income from Mississippi sources for nonresidents. Line-by-line instructions are provided for completing the two-page tax return and attached Schedule K-1.
This chapter from the textbook Intermediate Accounting discusses accounting for income taxes. It covers differences between pre-tax financial income and taxable income, temporary and permanent differences that result in future taxable or deductible amounts, deferred tax assets and liabilities, applying tax rates, net operating losses, and the asset-liability method for income tax accounting. The chapter is prepared by Jep Robertson and Renae Clark of New Mexico State University.
2009 Estimated Income Tax Payments for Individualstaxman taxman
Illinois taxpayers may be required to make estimated income tax payments if they expect their tax liability to exceed $500. Payments are due on April 15, June 15, September 15, and January 15. Failure to make required payments may result in late penalties. Farmers are not required to make estimated payments.
This document discusses tax evasion, tax avoidance, and tax planning in India. It defines each term and explains the differences between them. Tax evasion is illegal and involves failing to report income or improperly claiming deductions. Tax avoidance uses legal loopholes to reduce tax liability but still defeats the intention of tax laws. Tax planning is the recommended approach, as it involves legitimate strategies like maximizing deductions, investments, and year-end planning to minimize tax burden. The document also outlines some common penalties for tax non-compliance in India.
FTB Publication 1100 Taxation of NonResidentstaxhowto
This document from the California Franchise Tax Board provides information about how California taxes nonresidents and individuals who change residency. It outlines California's present tax computation method, which calculates tax liability by multiplying California taxable income by an effective tax rate. The document also discusses how installment sales are taxed depending on whether the individual has always been a nonresident, changes residency to California, or changes residency from California.
The document discusses various taxes in accounting including income tax, sales tax, and value-added tax (VAT). It provides details on income tax slabs for salaried individuals, how to maintain income tax withholding on goods and services, the liability and rates of sales tax, and defines VAT. The key information covered includes different categories of taxpayers for income tax, the responsibilities of withholding agents to deduct and deposit taxes, and the requirements for registered entities to file tax returns and maintain records.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
2008 Amended Income Tax Return for Individualstaxman taxman
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut tax minus withholding is $1,000 or more and withholding is less than required annual payments.
- Required annual payments are 90% of 2008 Connecticut tax or 100% of 2007 tax if a return was filed for a 12-month period.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- Taxpayers may owe interest if estimated payments are insufficient by installment due dates.
The document provides instructions for filing Connecticut estimated income tax payments for 2008 using Form CT-1040ES. Key details include:
- Taxpayers must make estimated payments if their Connecticut income tax minus withholding is $1,000 or more, and withholding is less than their required annual payment.
- The required annual payment is the lesser of 90% of the 2008 Connecticut income tax or 100% of the 2007 tax.
- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- The worksheet provides guidance on calculating estimated tax liability and payment amounts due each installment.
This document provides instructions for California taxpayers to estimate their tax liability and make estimated tax payments for tax year 2009. Key details include:
- Taxpayers must make estimated payments if they expect to owe $500 or more in tax for 2009 after subtracting withholding and credits.
- Payments are due April 15, June 15, September 15 of 2009, and January 15 of 2010.
- A worksheet is provided to help calculate estimated tax liability based on 2008 tax return or expected 2009 income.
- Failure to make required estimated payments may result in penalties. Electronic payment is required for payments over $20,000.
gov revenue formsandresources forms EXT FID 08 fill-intaxman taxman
This document provides instructions and a worksheet for estates and trusts to calculate their 2008 Montana income tax extension payment. Key details:
- Estates and trusts now have a 5-month automatic extension to file their Montana return instead of 6 months.
- To receive an extension, the taxpayer must have applied for a federal extension and paid 90% of the current year or 100% of the prior year's Montana tax liability by April 15.
- The extension is for filing only, not payment. Late payment penalties and interest apply if the full tax owed is not paid by the deadline.
- The worksheet calculates the minimum payment needed to avoid penalties by comparing the prior and current year tax liabilities to payments and
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
This document provides instructions for completing Wisconsin Schedule U to determine if a taxpayer owes interest for underpaying their estimated taxes. It outlines who must pay underpayment interest, exceptions where interest does not apply, how to calculate the required annual payment, and options for the short method or applying for a waiver of underpayment interest. Key details include calculating 90% of the current year tax or 100% of the prior year tax as the required annual payment amount and listing exception codes and circumstances for when interest does not apply or a waiver can be requested.
This document provides an overview of Canada's tax system. It discusses that personal and corporate income taxes are the main sources of revenue for the federal and provincial governments. It outlines how personal income tax is calculated, including tax brackets and credits. It also summarizes how corporate income tax works and how the taxes on corporate and personal income are integrated. Provincial/territorial tax systems are also addressed.
This document provides instructions for filing estimated tax declaration vouchers and making estimated tax payments for the 2008 tax year in Arkansas. Key details include:
- Taxpayers expecting to owe more than $1,000 in taxes must file a Declaration of Estimated Tax (Voucher 1) by April 15th for calendar year filers or by the 15th day of the 4th month of the fiscal year.
- The declaration estimates the taxpayer's income, deductions, credits and total tax for the year. Quarterly payments equaling at least 90% of the total tax must be made to avoid penalties for underestimating.
- Instructions are provided for completing the estimated tax worksheet to calculate the amount due, filling out
AR1000ES - Estimated Income Tax Vouchers & Instructions for 2008taxman taxman
This document provides instructions and estimated tax declaration vouchers for Arkansas taxpayers for tax year 2008. It explains that taxpayers must file a declaration of estimated tax if they expect to owe more than $1,000. It details when vouchers and payments are due, how to calculate estimated tax, and where to file. Failure to pay at least 90% of taxes owed may result in penalties. The vouchers allow taxpayers to make estimated tax payments in installments.
The document discusses taxation in Canada. It provides a brief history of Canada's taxation system and outlines its current tax structure. It describes Canada's tax policies and practices, including income tax and corporate tax rates. It also discusses Canada's Double Taxation Avoidance Agreement with India and special tax treatments for agricultural income in Canada, such as capital cost allowances, deductions, and property tax exemptions for farmers.
The document summarizes several key provisions and tax law changes from the American Recovery and Reinvestment Act of 2009. It discusses increases to tax credits such as the earned income tax credit and additional child tax credit. It also covers education-related changes like expansions to the Hope and Lifetime Learning credits. New tax deductions and exclusions are introduced for unemployment benefits, state sales tax on vehicle purchases, and up to $8,000 for first-time homebuyers in 2009.
The document summarizes several key provisions and tax law changes from the American Recovery and Reinvestment Act of 2009. It discusses increases to tax credits such as the earned income tax credit and additional child tax credit. It also covers education-related changes like expansions to the Hope and Lifetime Learning credits. New tax deductions and exclusions are introduced for unemployment benefits, state sales tax on vehicle purchases, and up to $8,000 for first-time homebuyers in 2009.
The document discusses key aspects of income tax administration in India, including the requirement for taxpayers to file an annual return of income by November 30 each year. It notes certain income sources that do not require filing, and penalties for failing to file. It also outlines important details like opening a tax file, information to disclose in the return, payment of quarterly tax installments, penalties for late payment, and the assessment process.
revenue.ne.gov tax current f_1120n_insttaxman taxman
This document provides instructions for completing Nebraska's 2008 Corporation Income Tax return. It outlines who must file, when and where to file, income subject to Nebraska taxation, payment options including electronic funds transfer and credit cards, penalties, accounting methods, and other tax credits and deductions. Key reminders include no longer having to add back bonus depreciation and enhanced Section 179 deductions to Nebraska income and being able to reclaim portions of previous add-backs.
Summary Of The American Recovery And Reinvestment Act Of 2009Charles Knox
The American Recovery and Reinvestment Act of 2009 provided $787 billion in tax breaks, investments in healthcare and energy, funding for infrastructure projects, and expanded unemployment benefits. Specifically, it offered individual tax relief through credits and deductions such as the Making Work Pay tax credit, increased earned income tax credit, and expanded first-time homebuyer tax credit. It also provided assistance to the unemployed through an extension of unemployment benefits and COBRA health insurance. The legislation aimed to stimulate the economy through these various tax cuts and spending measures.
IN-152 - Underpayment of 2007 Estimated Individual Income Tax taxman taxman
This document contains instructions and payment vouchers for making estimated income tax payments to Vermont for tax year 2008. Taxpayers who expect to owe more than $500 after withholding and credits are required to make estimated payments. Payments are due on April 15, June 15, September 15 of 2008 and January 15, 2009. The document provides worksheets to help estimate tax liability and record payments made. It also includes the 2008 preliminary Vermont income tax rates schedules.
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
The document provides instructions for Form 541-ES, which is used to calculate and pay estimated tax for estates and trusts. Key details include:
- Estimated tax payments for 2009 are now required to be 30% of the estimated tax liability for the 1st and 2nd installments and 20% for the 3rd and 4th installments.
- Estates and trusts with a 2009 adjusted gross income of $1,000,000 or more must base estimated tax payments on their 2009 tax liability rather than the prior year's tax.
- The form and instructions provide guidance on calculating estimated tax, payment due dates, and how to complete and submit Form 541-ES.
This document provides instructions for making estimated tax payments for individuals in California. It includes:
1) Directions for making online payments through the Franchise Tax Board website for ease and to schedule payments up to a year in advance.
2) A form for making estimated tax payments by mail on April 15, June 15, September 15, and January 15 that includes fields for name, address, amounts owed, and payment instructions.
3) Reminders not to combine estimated tax payments with tax payments from the previous year and to write your name and identification number on the check.
This document contains contact information for the California Franchise Tax Board. It lists phone numbers and addresses for various tax-related services, including automated phone services, taxpayer assistance, tax practitioner services, and departments within the FTB that handle issues like collections, bankruptcy, and deductions. The board members and executive officer are also named.
This document provides answers to frequently asked questions about tax audits conducted by the Franchise Tax Board of California. It explains that the purpose of an audit is to fairly verify the correct amount of taxes owed. It addresses questions about obtaining representation, responding to information requests, payment plans if additional taxes are owed, and appeal rights. The document directs taxpayers to contact their auditor or the Franchise Tax Board directly for additional assistance.
This document is an Oregon Working Family Child Care Credit form for tax year 2005. It contains instructions for calculating an individual's child care credit based on their household size, adjusted gross income, qualifying child care expenses paid, and number of qualifying children. Tables are provided that correspond to different household sizes and income brackets to determine the decimal amount used in the credit calculation formula.
The Genesis of BriansClub.cm Famous Dark WEb PlatformSabaaSudozai
BriansClub.cm, a famous platform on the dark web, has become one of the most infamous carding marketplaces, specializing in the sale of stolen credit card data.
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfthesiliconleaders
In the recent edition, The 10 Most Influential Leaders Guiding Corporate Evolution, 2024, The Silicon Leaders magazine gladly features Dejan Štancer, President of the Global Chamber of Business Leaders (GCBL), along with other leaders.
SATTA MATKA SATTA FAST RESULT KALYAN TOP MATKA RESULT KALYAN SATTA MATKA FAST RESULT MILAN RATAN RAJDHANI MAIN BAZAR MATKA FAST TIPS RESULT MATKA CHART JODI CHART PANEL CHART FREE FIX GAME SATTAMATKA ! MATKA MOBI SATTA 143 spboss.in TOP NO1 RESULT FULL RATE MATKA ONLINE GAME PLAY BY APP SPBOSS
Structural Design Process: Step-by-Step Guide for BuildingsChandresh Chudasama
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
Best practices for project execution and deliveryCLIVE MINCHIN
A select set of project management best practices to keep your project on-track, on-cost and aligned to scope. Many firms have don't have the necessary skills, diligence, methods and oversight of their projects; this leads to slippage, higher costs and longer timeframes. Often firms have a history of projects that simply failed to move the needle. These best practices will help your firm avoid these pitfalls but they require fortitude to apply.
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Brian Fitzsimmons on the Business Strategy and Content Flywheel of Barstool S...Neil Horowitz
On episode 272 of the Digital and Social Media Sports Podcast, Neil chatted with Brian Fitzsimmons, Director of Licensing and Business Development for Barstool Sports.
What follows is a collection of snippets from the podcast. To hear the full interview and more, check out the podcast on all podcast platforms and at www.dsmsports.net
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
Each framework is presented with visually engaging diagrams and templates, ensuring the content is both informative and appealing. While this compilation is thorough, please note that the slides are intended as supplementary resources and may not be sufficient for standalone instructional purposes.
This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
18. Toyota’s Six Steps of Kaizen
19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations
Industrial Tech SW: Category Renewal and CreationChristian Dahlen
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
Digital Marketing with a Focus on Sustainabilitysssourabhsharma
Digital Marketing best practices including influencer marketing, content creators, and omnichannel marketing for Sustainable Brands at the Sustainable Cosmetics Summit 2024 in New York
❼❷⓿❺❻❷❽❷❼❽ Dpboss Matka Result Satta Matka Guessing Satta Fix jodi Kalyan Final ank Satta Matka Dpbos Final ank Satta Matta Matka 143 Kalyan Matka Guessing Final Matka Final ank Today Matka 420 Satta Batta Satta 143 Kalyan Chart Main Bazar Chart vip Matka Guessing Dpboss 143 Guessing Kalyan night
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
Digital Transformation Frameworks: Driving Digital Excellence
ct-1040esdrs forms 2008forms incometax
1. Department of Revenue Services
Form CT-1040ES
State of Connecticut
2009 Estimated Connecticut Income Tax Payment Coupon for Individuals
(Rev. 12/08)
General Instructions How Much Should I Pay: Complete the 2009 Estimated Connecticut
Income Tax Worksheet on Page 2 to calculate your required annual
Who Should File This Coupon: Use this coupon if you are required
payment.
to make estimated income tax payments for the 2009 taxable year and
you do not receive a preprinted coupon package from the Department Special Rules for Farmers and Fishermen: If you are a farmer
of Revenue Services (DRS). Coupon packages are mailed in or fisherman (as defined in Internal Revenue Code §6654(i)(2))
mid-January to those who made estimated income tax payments in who is required to make estimated income tax payments, you will
the prior year. be required to make only one payment. Your installment is due on
or before January 15, 2010, for the 2009 taxable year. The required
Nonresidents and Part-Year Residents: Nonresident individuals
installment is the lesser of 66b% of the income tax shown on your
are subject to Connecticut income tax on their Connecticut source
2009 Connecticut income tax return or 100% of the income tax shown
income. Part-year residents are taxed on all income received while
on your 2008 Connecticut income tax return. See Informational
a resident of Connecticut and on income received from Connecticut
Publication 2008(19), Farmer’s Guide to Sales and Use Taxes, Motor
sources while a nonresident. Connecticut source income includes
Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.
but is not limited to income from a business, profession, occupation,
or trade conducted in this state as well as income from the rental or Annualized Income Installment Method: If your income varies
throughout the year, you may be able to reduce or eliminate the amount
sale of real or tangible property located in Connecticut.
of your estimated tax payment for one or more periods by using the
Note: If you are a party to a civil union recognized under Connecticut
annualized income installment method. See Informational Publication
law or a spouse in a marriage recognized under Kerrigan v.
2008(27), A Guide to Calculating Your Annualized Estimated Income
Commissioner of Public Health, 289 Conn. 135 (2008) (Kerrigan),
Tax Installments and Worksheet CT-1040AES.
you must recalculate your federal adjusted gross income as if your
Interest: You may be charged interest if you did not pay enough tax
filing status for federal income tax purposes were married filing jointly
through withholding or estimated payments, or both, by any installment
or married filing separately. Unless otherwise noted, any reference in
due date. This is true even if you are due a refund when you file your tax
these instructions to a spouse also refers to a party to a civil union.
return. Interest is calculated separately for each installment. Therefore,
Except as otherwise noted, any reference in these instructions to filing you may owe interest for an earlier installment even if you paid enough
jointly includes filing jointly for federal and Connecticut and filing tax later to make up for the underpayment. Interest at 1% per month
jointly for Connecticut only. Likewise, filing separately includes or fraction of a month will be added to the tax due until the earlier of
filing separately for federal and Connecticut and filing separately April 15, 2010, or the date on which the underpayment is paid.
for Connecticut only.
If you file your income tax return for the 2009 taxable year on or before
Who Is Required to Make Estimated Payments: You must make January 31, 2010, and pay in full the amount computed on the return
estimated income tax payments if your Connecticut income tax (after as payable on or before that date, you will not be charged interest for
tax credits) minus Connecticut tax withheld is $1,000 or more and failing to make the estimated payment due January 15, 2010.
you expect your Connecticut income tax withheld to be less than your
A farmer or fisherman who files a 2009 Connecticut income tax return
required annual payment for the 2009 taxable year.
on or before March 1, 2010, and pays in full the amount computed
Your required annual payment is the lesser of: on the return as payable on or before that date, will not be charged
interest for underpayment of estimated tax.
• 90% of the income tax shown on your 2009 Connecticut income
tax return; or
Worksheet Instructions
• 100% of the income tax shown on your 2008 Connecticut income Line 2: Enter the total of your estimated allowable Connecticut
tax return if you filed a 2008 Connecticut income tax return that modifications. See instructions for Schedule 1 - Modifications
covered a 12-month period. to Federal Adjusted Gross Income of Form CT-1040 or Form
CT-1040NR/PY, for information about allowable modifications.
You do not have to make estimated income tax payments if:
Social Security Benefit Adjustment: Parties to a civil union
• You were a Connecticut resident during the 2008 taxable year
recognized under Connecticut law or spouses in a marriage recognized
and you did not file a 2008 income tax return because you had no
under Kerrigan must recompute their federal adjusted gross income
Connecticut income tax liability; or
as if their filing status for federal income tax purposes were married
• You were a nonresident or part-year resident with Connecticut
filing jointly or married filing separately.
source income during the 2008 taxable year and you did not file a
2008 income tax return because you had no Connecticut income If your required Connecticut income tax return filing status is
tax liability. single or filing separately and you expect your 2009 federal
adjusted gross income will be less than $50,000, enter as a
If you were a nonresident or part-year resident and you did not have
subtraction the amount of federally taxable Social Security
Connecticut source income during the 2008 taxable year, then you
benefits you expect to report on your 2009 federal Form 1040,
must use 90% of the income tax shown on your 2009 Connecticut
Line 20b, or federal Form 1040A, Line 14b. If your required
income tax return as your required annual payment.
Connecticut income tax return filing status is filing jointly, qualifying
When to File: Estimated payments for the 2009 taxable year are widow(er) with dependent child, or head of household and you
due on or before April 15, June 15, September 15, 2009, and expect your federal adjusted gross income will be less than
January 15, 2010. Fiscal year filers should follow federal filing dates. $60,000, enter as a subtraction the amount of federally taxable
If the due date falls on a Saturday, Sunday, or legal holiday, the next Social Security benefits you expect to report on your 2009 federal
business day is the due date. An estimate will be considered timely filed Form 1040, Line 20b, or federal Form 1040A, Line 14b. If you expect your
if received or if the date shown by the U.S. Postal Service cancellation federal adjusted gross income will be above the threshold for your filing
mark is on or before the due date. status, complete the Social Security Benefit Adjustment Worksheet on
Page 4 and include the amount from Line F on Line 2.
2. Line 9: If you expect to owe federal alternative minimum tax for the
Line 3: Nonresidents and Part-Year Residents Only: If your
2009 taxable year, you may also owe Connecticut alternative minimum
Connecticut source income is greater than your Connecticut adjusted
tax. Enter your estimated Connecticut alternative minimum tax liability.
gross income, enter your Connecticut source income on this line.
See instructions for Form CT-6251, Connecticut Alternative Minimum
Line 5: Apportionment Factor: Nonresidents and part-year residents,
Tax Return - Individuals.
if your Connecticut source income is greater than or equal to your
Line 11: Enter estimated allowable adjusted net Connecticut minimum
Connecticut adjusted gross income, enter 1.0000. If your Connecticut
tax credit. Enter “0” if you are not entitled to a credit or if you entered
source income is less than your Connecticut adjusted gross income,
an amount on Line 9. See instructions for Form CT-8801, Credit for Prior
complete the following calculation and enter the result on Line 5.
Year’s Connecticut Minimum Tax for Individuals, Trusts, and Estates.
Connecticut Source Income
= Line 5 Line 14: If your 2008 Connecticut income tax return covered a
Connecticut Adjusted Gross Income (Line 3)
12-month period, enter 100% of the income tax shown on your return
Do not enter a number that is less than zero or greater than 1. If the
(from Form CT-1040, Line 14; Form CT-1040EZ, Line 6; or Form
result is less than zero, enter “0”; if greater than 1 enter 1.0000. Round
CT-1040NR/PY, Line 16). If you were a resident during the 2008
to four decimal places.
taxable year and you did not file a 2008 Connecticut income tax return
Line 7: Residents and Part-Year Residents Only: Enter estimated because you had no Connecticut income tax liability, enter “0.” If you
allowable credit for income taxes paid to qualifying jurisdictions. were a nonresident or part-year resident during the 2008 taxable
Enter “0,” if not applicable. See instructions for Schedule 2 - Credit year with Connecticut source income and you did not file a 2008
for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040 or Connecticut income tax return because you had no Connecticut income
Form CT-1040NR/PY. tax liability, enter “0.” All other taxpayers must leave Line 14 blank.
2009 Estimated Connecticut Income Tax Worksheet
1. Federal adjusted gross income you expect in the 2009 taxable year from 2009 federal Form 1040ES, 2009 Estimated
Tax Worksheet, Line 1 .......................................................................................................................................................1. ________________
2. Allowable Connecticut modifications: Additions or subtractions, see instructions, Page 1. ............................................... 2. ________________
3. Connecticut adjusted gross income: Combine Line 1 and Line 2. ..................................................................................... 3. ________________
Nonresidents and part-year residents: Enter your Connecticut source income if greater than your Connecticut adjusted gross income.
4. Connecticut income tax: Complete the Tax Calculation Schedule below. ......................................................................... 4. ________________
5. Apportionment factor: Connecticut residents enter 1.0000. Nonresidents and part-year residents, see instructions above. 5. ________________
6. Multiply Line 5 by Line 4. ................................................................................................................................................... 6. ________________
7. Credit for income taxes paid to qualifying jurisdictions: See instructions above. ............................................................... 7. ________________
8. Subtract Line 7 from Line 6. ............................................................................................................................................... 8. ________________
9. Estimated Connecticut alternative minimum tax: See instructions above. ........................................................................ 9. ________________
10. Add Line 8 and Line 9. ......................................................................................................................................................10. ________________
11. Adjusted net Connecticut minimum tax credit: See instructions above. ........................................................................... 11. ________________
12. Total estimated income tax: Subtract Line 11 from Line 10. .............................................................................................12. ________________
13. Multiply Line 12 by 90% (66b% for farmers and fishermen). ...........................................................................................13. ________________
14. Enter 100% of the income tax shown on your 2008 Connecticut income tax return. See instructions above. .................14. ________________
15. Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.
This is your required annual payment. See caution below. ..........................................................................................15. ________________
Caution: Generally, you may owe interest if you do not prepay (through timely estimates, withholding, or both) the lesser of 100% of the income tax shown on
your 2008 Connecticut income tax return or 90% of the income tax shown on your 2009 Connecticut income tax return. To avoid interest charges, make sure
your estimate is as accurate as possible. You may prefer to pay 100% of the income tax shown on your 2008 Connecticut income tax return.
16. Connecticut income tax withheld or expected to be withheld during the 2009 taxable year .............................................16. ________________
17. Subtract Line 16 from Line 15. If zero or less or if Line 12 minus Line 16 is less than $1,000, no estimated payment is required. ...17. ________________
25
18. Installment amount............................................................................................................................................................18. ________________
19. Multiply Line 17 by Line 18. Pay this amount for each installment. .................................................................................19. ________________
Tax Calculation Schedule
1. Enter the amount from Line 3 of the 2009 Estimated Connecticut Income Tax Worksheet. 1.
2. Enter personal exemption from Table A, Exemptions, Page 3. 2.
3. Connecticut taxable income: Subtract Line 2 from Line 1. If less than zero, enter “0.” 3.
4. Connecticut income tax from Table B, Connecticut Income Tax, Page 3 4.
5. Enter decimal amount from Table C, Personal Tax Credits, Page 3. If zero, enter “0.” 5.
6. Multiply the amount on Line 4 by the decimal amount on Line 5. 6.
7. Connecticut income tax: Subtract Line 6 from Line 4. Enter this amount on Line 4,
2009 Estimated Connecticut Income Tax Worksheet, above. 7.
Form CT-1040ES (Rev. 12/08) Page 2 of 4
3. Table A - Exemptions for 2009 Taxable Year
Use the filing status you expect to report on your 2009 tax return and your Connecticut AGI*
(from Tax Calculation Schedule, Line 1) to determine your exemption.
Filing Jointly or
Single Filing Separately Head of Household
Qualifying Widow(er)
Connecticut AGI* Exemption Connecticut AGI* Exemption Connecticut AGI* Exemption Connecticut AGI*
More Than Less Than Exemption
More Than Less Than More Than Less Than More Than Less Than
or Equal To or Equal To or Equal To or Equal To
$ 0 $27,000 $ 13,500 $ 0 $48,000 $ 24,000 $ 0 $24,000 $ 12,000 $ 0 $38,000 $19,000
$27,000 $28,000 $ 12,500 $48,000 $49,000 $ 23,000 $24,000 $25,000 $ 11,000 $38,000 $39,000 $18,000
$28,000 $29,000 $ 11,500 $49,000 $50,000 $ 22,000 $25,000 $26,000 $ 10,000 $39,000 $40,000 $17,000
$29,000 $30,000 $10, 500 $50,000 $51,000 $ 21,000 $26,000 $27,000 $ 9,000 $40,000 $41,000 $16,000
$30,000 $31,000 $ 9, 500 $51,000 $52,000 $ 20,000 $27,000 $28,000 $ 8,000 $41,000 $42,000 $15,000
$31,000 $32,000 $ 8, 500 $52,000 $53,000 $ 19,000 $28,000 $29,000 $ 7,000 $42,000 $43,000 $14,000
$32,000 $33,000 $ 7, 500 $53,000 $54,000 $ 18,000 $29,000 $30,000 $ 6,000 $43,000 $44,000 $13,000
$33,000 $34,000 $ 6, 500 $54,000 $55,000 $ 17,000 $30,000 $31,000 $ 5,000 $44,000 $45,000 $12,000
$34,000 $35,000 $ 5, 500 $55,000 $56,000 $ 16,000 $31,000 $32,000 $ 4,000 $45,000 $46,000 $11,000
$35,000 $36,000 $ 4, 500 $56,000 $57,000 $ 15,000 $32,000 $33,000 $ 3,000 $46,000 $47,000 $10,000
$36,000 $37,000 $ 3, 500 $57,000 $58,000 $ 14,000 $33,000 $34,000 $ 2,000 $47,000 $48,000 $ 9,000
$37,000 $38,000 $ 2, 500 $58,000 $59,000 $ 13,000 $34,000 $35,000 $ 1,000 $48,000 $49,000 $ 8,000
$38,000 $39,000 $ 1,500 $59,000 $60,000 $ 12,000 $35,000 and up $ 0 $49,000 $50,000 $ 7,000
$39,000 $40,000 $ 500 $60,000 $61,000 $ 11,000 $50,000 $51,000 $ 6,000
$40,000 and up $ 0 $61,000 $62,000 $ 10,000 $51,000 $52,000 $ 5,000
$62,000 $63,000 $ 9,000 $52,000 $53,000 $ 4,000
$63,000 $64,000 $ 8,000 $53,000 $54,000 $ 3,000
$64,000 $65,000 $ 7,000 $54,000 $55,000 $ 2,000
$65,000 $66,000 $ 6,000 $55,000 $56,000 $ 1,000
$66,000 $67,000 $ 5,000 $56,000 and up $ 0
$67,000 $68,000 $ 4,000
$68,000 $69,000 $ 3,000
$69,000 $70,000 $ 2,000
$70,000 $71,000 $ 1,000
$71,000 and up $ 0
Table B - Connecticut Income Tax for 2009 Taxable Year
Single or Filing Separately Head of Household
Filing Jointly or Qualifying Widow(er)
If the amount on Line 3 of the Tax If the amount on Line 3 of the Tax
If the amount on Line 3 of the Tax
Calculation Schedule is: Calculation Schedule is:
Calculation Schedule is:
Less than or equal to $20,000, multiply by .03. Less than or equal to $16,000, multiply by .03.
Less than or equal to $10,000, multiply by .03.
More than $20,000, multiply the excess over More than $16,000, multiply the excess over
More than $10,000, multiply the excess over
$20,000 by .05 and add $600. $16,000 by .05 and add $480.
$10,000 by .05 and add $300.
For example, if the amount on Line 3 is For example, if the amount on Line 3 is
For example, if the amount on Line 3 is
$22,500 enter $725 on Line 4. $20,000 enter $680 on Line 4.
$13,000 enter $450 on Line 4.
$22,500 - $20,000 = $2,500 $20,000 - $16,000 = $4,000
$13,000 - $10,000 = $3,000
$2,500 x .05 = $125 $4,000 x .05 = $200
$3,000 x .05 = $150
$125 + $600 = $725 $200 + $480 = $680
$150 + $300 = $450
Table C - Personal Tax Credits for 2009 Taxable Year
Use the filing status you expect to report on your 2009 tax return and your Connecticut AGI*
(from Tax Calculation Schedule, Line 1) to determine your decimal amount.
Filing Jointly or
Single Head of Household
Filing Separately
Qualifying Widow(er)
Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal
More Than Less Than Amount More than Less Than Amount More Than Less Than Amount More Than Less Than Amount
or Equal To or Equal To or Equal To or Equal To
$13,500 $16,900 .75 $24,000 $30,000 .75 $12,000 $15,000 .75 $19,000 $24,000 .75
$16,900 $17,400 .70 $30,000 $30,500 .70 $15,000 $15,500 .70 $24,000 $24,500 .70
$17,400 $17,900 .65 $30,500 $31,000 .65 $15,500 $16,000 .65 $24,500 $25,000 .65
$17,900 $18,400 .60 $31,000 $31,500 .60 $16,000 $16,500 .60 $25,000 $25,500 .60
$18,400 $18,900 .55 $31,500 $32,000 .55 $16,500 $17,000 .55 $25,500 $26,000 .55
$18,900 $19,400 .50 $32,000 $32,500 .50 $17,000 $17,500 .50 $26,000 $26,500 .50
$19,400 $19,900 .45 $32,500 $33,000 .45 $17,500 $18,000 .45 $26,500 $27,000 .45
$19,900 $20,400 .40 $33,000 $33,500 .40 $18,000 $18,500 .40 $27,000 $27,500 .40
$20,400 $22,500 .35 $33,500 $40,000 .35 $18,500 $20,000 .35 $27,500 $34,000 .35
$22,500 $23,000 .30 $40,000 $40,500 .30 $20,000 $20,500 .30 $34,000 $34,500 .30
$23,000 $23,500 .25 $40,500 $41,000 .25 $20,500 $21,000 .25 $34,500 $35,000 .25
$23,500 $24,000 .20 $41,000 $41,500 .20 $21,000 $21,500 .20 $35,000 $35,500 .20
$24,000 $28,100 .15 $41,500 $50,000 .15 $21,500 $25,000 .15 $35,500 $44,000 .15
$28,100 $28,600 .14 $50,000 $50,500 .14 $25,000 $25,500 .14 $44,000 $44,500 .14
$28,600 $29,100 .13 $50,500 $51,000 .13 $25,500 $26,000 .13 $44,500 $45,000 .13
$29,100 $29,600 .12 $51,000 $51,500 .12 $26,000 $26,500 .12 $45,000 $45,500 .12
$29,600 $30,100 .11 $51,500 $52,000 .11 $26,500 $27,000 .11 $45,500 $46,000 .11
$30,100 $54,000 .10 $52,000 $96,000 .10 $27,000 $48,000 .10 $46,000 $74,000 .10
$54,000 $54,500 .09 $96,000 $96,500 .09 $48,000 $48,500 .09 $74,000 $74,500 .09
$54,500 $55,000 .08 $96,500 $97,000 .08 $48,500 $49,000 .08 $74,500 $75,000 .08
$55,000 $55,500 .07 $97,000 $97,500 .07 $49,000 $49,500 .07 $75,000 $75,500 .07
$55,500 $56,000 .06 $97,500 $98,000 .06 $49,500 $50,000 .06 $75,500 $76,000 .06
$56,000 $56,500 .05 $98,000 $98,500 .05 $50,000 $50,500 .05 $76,000 $76,500 .05
$56,500 $57,000 .04 $98,500 $99,000 .04 $50,500 $51,000 .04 $76,500 $77,000 .04
$57,000 $57,500 .03 $99,000 $99,500 .03 $51,000 $51,500 .03 $77,000 $77,500 .03
$57,500 $58,000 .02 $99,500 $100,000 .02 $51,500 $52,000 .02 $77,500 $78,000 .02
$58,000 $58,500 .01 $100,000 $100 ,500 .01 $52,000 $52,500 .01 $78,000 $78,500 .01
$58,500 and up .00 $100,500 and up .00 $52,500 and up .00 $78,500 and up .00
* Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Form CT-1040ES (Rev. 12/08) Page 3 of 4
4. Social Security Benefit Adjustment Worksheet
Enter the amount you expect to enter on Form CT-1040EZ, Form CT-1040, or Form CT-1040NR/PY, Line 1.
If your filing status is single or filing separately, is the amount on Line 1 $50,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefits you expect to report on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2.
If your filing status is filing jointly, qualifying widow(er) with dependent child, or head of household, is the amount on Line 1 $60,000 or
more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefits you expect to report on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2.
A. Enter the amount you reported on federal Publication 505*, Tax Withholding and Estimated Tax, A.
Worksheet 2.1, Line 1. If Line A is zero or less, stop here. Otherwise, go to Line B.
B. Enter the amount you reported on federal Publication 505*, Tax Withholding and Estimated Tax, B.
Worksheet 2.1, Line 9. If Line B is zero or less, stop here. Otherwise, go to Line C.
C. Enter the lesser of Line A or Line B. C.
D. Multiply Line C by 25% (.25). D.
E. Expected taxable amount of Social Security benefits you reported on federal Publication 505*, E.
Tax Withholding and Estimated Tax, Worksheet 2.1, Line 18.
F. Social Security benefit adjustment - Subtract Line D from Line E. Enter the amount here F.
and as a subtraction on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2.
If Line D is greater than or equal to Line E, enter “0.”
* You may obtain federal Publication 505 by calling the Internal Revenue Service (IRS) at 1-800-829-3676 or by visiting the IRS website at www.irs.gov
Parties to a civil union should complete federal Publication 505, Tax Withholding and Estimated Tax Worksheet 2.1, as if their filing status for federal
income tax purposes were married filing jointly or married filing separately.
Payment Options: You may file and pay your Connecticut estimated taxes electronically using the Taxpayer Service Center (TSC) or visit our website at
https://drsindtax.ct.gov/AUT/welcomeindividual.aspx and follow the prompts to make a direct payment.
If you filed a 2007 Connecticut income tax return, you may elect to pay your estimated 2009 Connecticut income tax liability using your American Express®
card, Discover ® card, MasterCard® card, VISA® card or comparable debit card. A convenience fee will be charged by the credit card service provider. The
fee is 2.49% of your total tax payment. You will be informed of the amount of the fee and you may elect to cancel the transaction. At the end of the transaction
you will be given a confirmation number for your records.
To Pay by Credit Card:
• Call Official Payments Corporation toll-free at 1-800-2PAY-TAX (1-800-272-9829) and follow the instructions. You will be asked to enter the Connecticut
Jurisdiction Code: 1777; or
• Visit: www.officialpayments.com and select Payment Center.
Do not send in Form CT-1040ES if you make your payment by credit card. Your payment will be effective on the date you make the charge.
To Pay by Mail:
Make your check payable to: Commissioner of Revenue Services. To ensure proper posting of your payment, write your Social Security Number(s)
(optional) and “2009 Form CT-1040ES” on the front of your check. Be sure to sign your check and paper clip it to the front of your coupon. Do not
send cash. DRS may submit your check to your bank electronically.
Completing the Payment Coupon: Complete all required taxpayer identification information. Enter the payment amount on Line 1 of the coupon. In determining
your payment amount, you may subtract from your installment amount any available overpayment of 2008 income tax. If you file this coupon, preprinted,
personalized coupons will be mailed to you for the 2009 taxable year.
.................................................................................................. Cut Here ...........................................................................................
CT-1040ES 2009
Estimated Connecticut Income Tax Payment
Your Social Security Number Spouse’s Social Security Number Due date
• • • •
___ ___ ___ • ___ ___ • ___ ___ ___ ___ ___ ___ ___ • ___ ___ • ___ ___ ___ ___
• • • •
• • • •
Your first name and middle initial Last name
1. Payment amount 00
Spouse’s first name and middle initial Last name
Mailing address (number and street), Apartment Number, PO Box
Send completed coupon and payment to:
Department of Revenue Services
City, town, or post office State ZIP code
PO Box 2932
Hartford CT 06104-2932
• See Payment Options above.
• Pay total amount shown on Line 1.
• Print all information. Include your spouse’s SSN, if filing jointly.
• Cut along dotted line and mail coupon and payment to the address printed on the coupon.
Make your check payable to the Commissioner of Revenue Services.
•
DRS may submit your check to your bank electronically.
•
• To ensure proper posting, write your SSN(s) (optional) and “2009 Form CT-1040ES” on your check.
Form CT-1040ES (Rev. 12/08) Page 4 of 4