1. The document provides instructions for Form 10 in Oregon, which is used to determine if taxpayers owe interest for underpaying their 2006 estimated tax payments.
2. It outlines three methods taxpayers can use to determine if they owe interest: meeting 90% of their tax liability, paying 100% of their 2005 tax, or paying 90% of their annualized tax liability.
3. It also lists five exceptions where taxpayers would not owe interest even if they underpaid, such as being retired or disabled, or having unusual circumstances. The form is used to calculate any interest owed on underpayments.
azdor.gov Forms .. ADOR Forms 140ES_2005_instrtaxman taxman
This document provides instructions for making Arizona individual estimated tax payments for 2005. It states that estimated payments are required if an individual's 2004 Arizona gross income exceeded certain thresholds and their 2005 income is expected to exceed those thresholds. It provides due dates for estimated payments as April 15, June 15, September 15, and January 17 for calendar year filers. It outlines three optional methods for making estimated payments, including filing Form 140ES at the same time as federal estimated payments, making four equal installments, or making a single lump-sum payment by January 17.
azdor.gov Forms .. ADOR Forms 140ES%20instructionstaxman taxman
This document provides instructions for making estimated income tax payments in Arizona. It explains that estimated payments are required if an individual's Arizona gross income exceeds $75,000 for single filers or $150,000 for joint filers. Payments are due in four equal installments on April 17, June 15, September 15, and January 16 of the following year. However, farmers and fishermen only need to make one payment by January 16. The document also outlines optional voluntary payment methods and includes a table to track estimated payments.
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.
colorado.gov cms forms dor-tax CY104insttaxman taxman
This document provides information about taxpayer assistance services available from the Colorado Department of Revenue. It lists several options for taxpayers to get tax information and assistance, including a tax information call center, walk-in assistance at several locations, online customer support, and forms and information available online. It also provides instructions for completing Colorado income tax form 104, including explaining how to determine Colorado taxable income and additions or subtractions allowed on the form.
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.
This tax return summary provides instructions for completing a 2010 UK tax return:
1. Provide personal details like name, address, date of birth, and National Insurance number.
2. Indicate which supplementary pages are needed by answering questions about employment, self-employment, partnerships, UK property, foreign income, trusts, capital gains, residence status, and whether any extra supplementary pages are required.
3. Complete the return providing information about income, deductions, tax paid, and signing the declaration. Round numbers up or down as indicated and submit by the given deadlines.
azdor.gov Forms .. ADOR Forms 140ES_2005_instrtaxman taxman
This document provides instructions for making Arizona individual estimated tax payments for 2005. It states that estimated payments are required if an individual's 2004 Arizona gross income exceeded certain thresholds and their 2005 income is expected to exceed those thresholds. It provides due dates for estimated payments as April 15, June 15, September 15, and January 17 for calendar year filers. It outlines three optional methods for making estimated payments, including filing Form 140ES at the same time as federal estimated payments, making four equal installments, or making a single lump-sum payment by January 17.
azdor.gov Forms .. ADOR Forms 140ES%20instructionstaxman taxman
This document provides instructions for making estimated income tax payments in Arizona. It explains that estimated payments are required if an individual's Arizona gross income exceeds $75,000 for single filers or $150,000 for joint filers. Payments are due in four equal installments on April 17, June 15, September 15, and January 16 of the following year. However, farmers and fishermen only need to make one payment by January 16. The document also outlines optional voluntary payment methods and includes a table to track estimated payments.
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.
colorado.gov cms forms dor-tax CY104insttaxman taxman
This document provides information about taxpayer assistance services available from the Colorado Department of Revenue. It lists several options for taxpayers to get tax information and assistance, including a tax information call center, walk-in assistance at several locations, online customer support, and forms and information available online. It also provides instructions for completing Colorado income tax form 104, including explaining how to determine Colorado taxable income and additions or subtractions allowed on the form.
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.
This tax return summary provides instructions for completing a 2010 UK tax return:
1. Provide personal details like name, address, date of birth, and National Insurance number.
2. Indicate which supplementary pages are needed by answering questions about employment, self-employment, partnerships, UK property, foreign income, trusts, capital gains, residence status, and whether any extra supplementary pages are required.
3. Complete the return providing information about income, deductions, tax paid, and signing the declaration. Round numbers up or down as indicated and submit by the given deadlines.
This document is a schedule for filing a composite Kansas income tax return on behalf of nonresident shareholders or partners of an S corporation or partnership. It provides instructions for completing the schedule, which includes columns for listing each nonresident owner's name, income, exemptions, tax calculations, payments made, and the amount due or refunded. The totals from this schedule are then transferred to the S corporation or partnership's Kansas tax return Form K-40.
1azdor.gov Forms .. ADOR Forms 40ES%20instructionstaxman taxman
1) The document provides instructions for making estimated income tax payments in Arizona, including who must make payments, how much should be paid, and payment due dates.
2) Payments must total either 90% of the tax due for the current year or 100% of last year's tax. Payments are generally due in four equal installments by April 16, June 15, September 17, and January 15.
3) Exceptions to the four payment rule include filing by January 31 and paying in full, being a farmer/fisherman, or being a nonresident alien.
Form 1040-ES Estimated Tax for Individuals taxman taxman
This document provides guidance on estimated tax payments for 2009. It notes that the American Recovery and Reinvestment Act of 2009 made several changes that could affect estimated tax calculations, including changes to deductions, credits, exemption amounts, and other tax provisions. It directs taxpayers to refer to IRS Publication 505 for additional information on items affected by these changes. The document then provides an overview of estimated tax payment requirements and guidelines on how to calculate estimated tax using the 2009 Estimated Tax Worksheet and Tax Rate Schedules.
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
The Form W-4 allows employees to specify the number of withholding allowances they are claiming so that their employer can withhold the proper amount of federal income tax from each paycheck. It explains how to determine the number of allowances based on filing status, deductions, credits, and other income. Employees must sign the form, certify its accuracy, and submit it to their employer.
The document provides instructions for completing Form W-4 to determine federal income tax withholding. It explains that Form W-4 allows employees to claim withholding allowances to determine the appropriate amount withheld from their paychecks. It includes a worksheet to calculate the number of allowances based on filing status, deductions, credits, and other individual situations. It also addresses situations for married couples with two incomes or more than one job.
azdor.gov Forms .. ADOR Forms instr%20140EStaxman taxman
This document provides instructions for making Arizona estimated income tax payments for 2004. It states that estimated payments must be made if an individual's 2003 Arizona gross income exceeded $150,000 for married filing jointly or $75,000 for other filing statuses, and their 2004 income is expected to exceed the same thresholds. It outlines options for calculating payment amounts as 90% of the 2004 tax or 100% of the 2003 tax, and due dates of payments which are generally in four equal installments by April 15, June 15, September 15, and January 18 of the following year. Exceptions to the installment schedule are provided for farmers/fishermen and nonresident aliens.
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
This document provides instructions for filing Michigan estimated income tax payments for individuals for 2009. Key details include:
- Estimated tax payments are due April 15, June 15, September 15, 2009 and January 15, 2010. Late payments may incur penalties.
- Payments should be mailed to the Michigan Department of Treasury with the taxpayer's Social Security number and "2009 MI-1040ES" written on the check.
- A worksheet is provided to help taxpayers estimate their 2009 income and exemption amounts to calculate estimated tax payments.
The Kansas Department of Revenue is introducing a new Form K-4 for calculating Kansas state income tax withholding starting in 2008, as the federal Form W-4 differs from state withholding policies. Employees hired after January 1, 2008 must use the new Form K-4, while current employees can continue using the old form or switch to the new one if adjusting withholding. The document provides details on the new form and who must use it, as well as contact information for taxpayers with additional questions.
1040ES-ME vouchers for estimated tax paymentstaxman taxman
This document provides instructions for filing estimated individual income tax payments in Maine. It outlines who must make estimated payments, how to calculate the estimated tax, when and where payments are due. It includes a worksheet to calculate estimated tax and record of payments form. Key details include paying estimated tax in four installments on April 15, June 16, September 15, and January 15, with options to pay all at once or use prior year overpayment. Penalties apply for underpayment below required thresholds.
Form 1040, Schedule SE- Self-Employment Taxtaxman taxman
This document is the 2008 IRS Schedule SE, which is used to calculate self-employment tax. Key details:
- You must file Schedule SE if you had net earnings from self-employment of $400 or more, or church employee income of $108.28 or more.
- You can use the Short Schedule SE if your self-employment income meets certain criteria; otherwise you must use the Long Schedule SE.
- The Long Schedule SE calculates self-employment tax in two parts - first for net earnings from self-employment, then optional methods to calculate net earnings are provided.
tax.utah.gov forms current tc tc-548-2009taxman taxman
1) This document is a fiduciary income tax prepayment coupon from the Utah State Tax Commission that allows taxpayers to make prepayments toward their tax liability before the return due date.
2) It provides instructions on calculating required prepayments and notes that interest is charged from the original due date if the full amount owed isn't paid by then.
3) Taxpayers can pay electronically or mail the completed coupon and prepayment to the Utah State Tax Commission by the filing deadline to avoid potential penalties for unpaid taxes.
Form 1040, Schedules A & B-Itemized Deductions & Interest and Dividend Income taxman taxman
This document is IRS Form 1040 Schedules A and B for itemized deductions and interest/dividend income for tax year 2008. Schedule A allows taxpayers to list various deductions including medical expenses, taxes paid, home mortgage and other loan interest, gifts to charity, casualty losses, and job/other miscellaneous expenses. Schedule B requires reporting of interest and ordinary dividend income received over $1,500 and asks if the taxpayer had any foreign bank accounts or involvement with foreign trusts.
Form 8805 Foreign Partner's Information Statement of Section 1446 Withholdin...taxman taxman
This document is an IRS Form 8805 used to report information about foreign partners in a partnership to the IRS. It provides identifying information about the foreign partner and U.S. partnership. It also reports the partner's share of effectively connected taxable income from the partnership and the tax credit allowed to the partner under section 1446 of the tax code. Where applicable, it includes similar information about beneficiaries of foreign partners.
This document analyzes student performance in final year examinations for Form 4 students at SMK Indahpura 1 in 2013. It provides data on the number of students who took each subject and their results. Most subjects had over 50% of students passing, with grades of C and above. However, some subjects like Bahasa Tamil and Biology had much lower pass rates, with over 90% and 66% of students respectively failing these subjects. Overall, 56.65% of students passed the final year examinations and obtained the Sijil Pelajaran Malaysia, while 31.88% failed and were not eligible for the certificate. The average grade point for the school was 7.61 out of 10.
El documento contiene una serie de preguntas que comparan diferentes conceptos. Algunas preguntas comparan dioses griegos como Afrodita y Venus, y planetas como Marte e Indico. Otras preguntas comparan las relaciones entre niños y pelotas, adultos y trabajo, lenguaje y letras, peso y distancia, y artistas y chefs. La última pregunta compara leones y carnívoros con vacas y herbívoros.
The document discusses design elements for a magazine website that appeal to audiences and encourage purchasing the physical magazine. These include using the magazine's recognizable serif title font consistently on pages and in the top left corner to create familiarity. It also recommends using colorful pictures to draw readers in without extensive reading, column headings to help users easily explore content and find things they'll enjoy, and offering a newsletter signup to get audiences involved with the magazine online. The goal is to make readers enjoy the online content so much that they are more likely to buy the physical magazine.
Este documento describe los componentes principales de una computadora. Explica que una computadora está compuesta por hardware y software. El hardware incluye componentes físicos como la unidad central de procesamiento, memoria, unidades de almacenamiento y periféricos de entrada/salida. El software incluye sistemas operativos y aplicaciones.
The document discusses concerts. It mentions that concerts can be enjoyable experiences to attend with friends or family. However, they also note that concerts come with challenges like high ticket and food prices at venues that can make the experience more expensive than anticipated.
Este documento define las redes sociales y describe las principales redes sociales como Facebook, Twitter, Google+, LinkedIn y StumbleUpon. Explica que las redes sociales son estructuras sociales formadas por individuos u organizaciones conectadas a través de relaciones. Luego describe cada red social, incluyendo sus características, fundadores y número de usuarios.
This document is a schedule for filing a composite Kansas income tax return on behalf of nonresident shareholders or partners of an S corporation or partnership. It provides instructions for completing the schedule, which includes columns for listing each nonresident owner's name, income, exemptions, tax calculations, payments made, and the amount due or refunded. The totals from this schedule are then transferred to the S corporation or partnership's Kansas tax return Form K-40.
1azdor.gov Forms .. ADOR Forms 40ES%20instructionstaxman taxman
1) The document provides instructions for making estimated income tax payments in Arizona, including who must make payments, how much should be paid, and payment due dates.
2) Payments must total either 90% of the tax due for the current year or 100% of last year's tax. Payments are generally due in four equal installments by April 16, June 15, September 17, and January 15.
3) Exceptions to the four payment rule include filing by January 31 and paying in full, being a farmer/fisherman, or being a nonresident alien.
Form 1040-ES Estimated Tax for Individuals taxman taxman
This document provides guidance on estimated tax payments for 2009. It notes that the American Recovery and Reinvestment Act of 2009 made several changes that could affect estimated tax calculations, including changes to deductions, credits, exemption amounts, and other tax provisions. It directs taxpayers to refer to IRS Publication 505 for additional information on items affected by these changes. The document then provides an overview of estimated tax payment requirements and guidelines on how to calculate estimated tax using the 2009 Estimated Tax Worksheet and Tax Rate Schedules.
The document provides instructions for filing a 2008 South Carolina individual income tax return (SC1040). Key details include:
- The due date for filing is April 15, 2009 and the deadline to claim a refund is April 15, 2012.
- Taxpayers must complete their federal return before beginning the state return as the federal return provides needed information.
- Forms and schedules used on the federal return like Schedules C, D, E and F must be attached to the state return.
- Filing status, exemptions, and income amounts should match what was reported on the federal return.
The Form W-4 allows employees to specify the number of withholding allowances they are claiming so that their employer can withhold the proper amount of federal income tax from each paycheck. It explains how to determine the number of allowances based on filing status, deductions, credits, and other income. Employees must sign the form, certify its accuracy, and submit it to their employer.
The document provides instructions for completing Form W-4 to determine federal income tax withholding. It explains that Form W-4 allows employees to claim withholding allowances to determine the appropriate amount withheld from their paychecks. It includes a worksheet to calculate the number of allowances based on filing status, deductions, credits, and other individual situations. It also addresses situations for married couples with two incomes or more than one job.
azdor.gov Forms .. ADOR Forms instr%20140EStaxman taxman
This document provides instructions for making Arizona estimated income tax payments for 2004. It states that estimated payments must be made if an individual's 2003 Arizona gross income exceeded $150,000 for married filing jointly or $75,000 for other filing statuses, and their 2004 income is expected to exceed the same thresholds. It outlines options for calculating payment amounts as 90% of the 2004 tax or 100% of the 2003 tax, and due dates of payments which are generally in four equal installments by April 15, June 15, September 15, and January 18 of the following year. Exceptions to the installment schedule are provided for farmers/fishermen and nonresident aliens.
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
This document provides instructions for filing Michigan estimated income tax payments for individuals for 2009. Key details include:
- Estimated tax payments are due April 15, June 15, September 15, 2009 and January 15, 2010. Late payments may incur penalties.
- Payments should be mailed to the Michigan Department of Treasury with the taxpayer's Social Security number and "2009 MI-1040ES" written on the check.
- A worksheet is provided to help taxpayers estimate their 2009 income and exemption amounts to calculate estimated tax payments.
The Kansas Department of Revenue is introducing a new Form K-4 for calculating Kansas state income tax withholding starting in 2008, as the federal Form W-4 differs from state withholding policies. Employees hired after January 1, 2008 must use the new Form K-4, while current employees can continue using the old form or switch to the new one if adjusting withholding. The document provides details on the new form and who must use it, as well as contact information for taxpayers with additional questions.
1040ES-ME vouchers for estimated tax paymentstaxman taxman
This document provides instructions for filing estimated individual income tax payments in Maine. It outlines who must make estimated payments, how to calculate the estimated tax, when and where payments are due. It includes a worksheet to calculate estimated tax and record of payments form. Key details include paying estimated tax in four installments on April 15, June 16, September 15, and January 15, with options to pay all at once or use prior year overpayment. Penalties apply for underpayment below required thresholds.
Form 1040, Schedule SE- Self-Employment Taxtaxman taxman
This document is the 2008 IRS Schedule SE, which is used to calculate self-employment tax. Key details:
- You must file Schedule SE if you had net earnings from self-employment of $400 or more, or church employee income of $108.28 or more.
- You can use the Short Schedule SE if your self-employment income meets certain criteria; otherwise you must use the Long Schedule SE.
- The Long Schedule SE calculates self-employment tax in two parts - first for net earnings from self-employment, then optional methods to calculate net earnings are provided.
tax.utah.gov forms current tc tc-548-2009taxman taxman
1) This document is a fiduciary income tax prepayment coupon from the Utah State Tax Commission that allows taxpayers to make prepayments toward their tax liability before the return due date.
2) It provides instructions on calculating required prepayments and notes that interest is charged from the original due date if the full amount owed isn't paid by then.
3) Taxpayers can pay electronically or mail the completed coupon and prepayment to the Utah State Tax Commission by the filing deadline to avoid potential penalties for unpaid taxes.
Form 1040, Schedules A & B-Itemized Deductions & Interest and Dividend Income taxman taxman
This document is IRS Form 1040 Schedules A and B for itemized deductions and interest/dividend income for tax year 2008. Schedule A allows taxpayers to list various deductions including medical expenses, taxes paid, home mortgage and other loan interest, gifts to charity, casualty losses, and job/other miscellaneous expenses. Schedule B requires reporting of interest and ordinary dividend income received over $1,500 and asks if the taxpayer had any foreign bank accounts or involvement with foreign trusts.
Form 8805 Foreign Partner's Information Statement of Section 1446 Withholdin...taxman taxman
This document is an IRS Form 8805 used to report information about foreign partners in a partnership to the IRS. It provides identifying information about the foreign partner and U.S. partnership. It also reports the partner's share of effectively connected taxable income from the partnership and the tax credit allowed to the partner under section 1446 of the tax code. Where applicable, it includes similar information about beneficiaries of foreign partners.
This document analyzes student performance in final year examinations for Form 4 students at SMK Indahpura 1 in 2013. It provides data on the number of students who took each subject and their results. Most subjects had over 50% of students passing, with grades of C and above. However, some subjects like Bahasa Tamil and Biology had much lower pass rates, with over 90% and 66% of students respectively failing these subjects. Overall, 56.65% of students passed the final year examinations and obtained the Sijil Pelajaran Malaysia, while 31.88% failed and were not eligible for the certificate. The average grade point for the school was 7.61 out of 10.
El documento contiene una serie de preguntas que comparan diferentes conceptos. Algunas preguntas comparan dioses griegos como Afrodita y Venus, y planetas como Marte e Indico. Otras preguntas comparan las relaciones entre niños y pelotas, adultos y trabajo, lenguaje y letras, peso y distancia, y artistas y chefs. La última pregunta compara leones y carnívoros con vacas y herbívoros.
The document discusses design elements for a magazine website that appeal to audiences and encourage purchasing the physical magazine. These include using the magazine's recognizable serif title font consistently on pages and in the top left corner to create familiarity. It also recommends using colorful pictures to draw readers in without extensive reading, column headings to help users easily explore content and find things they'll enjoy, and offering a newsletter signup to get audiences involved with the magazine online. The goal is to make readers enjoy the online content so much that they are more likely to buy the physical magazine.
Este documento describe los componentes principales de una computadora. Explica que una computadora está compuesta por hardware y software. El hardware incluye componentes físicos como la unidad central de procesamiento, memoria, unidades de almacenamiento y periféricos de entrada/salida. El software incluye sistemas operativos y aplicaciones.
The document discusses concerts. It mentions that concerts can be enjoyable experiences to attend with friends or family. However, they also note that concerts come with challenges like high ticket and food prices at venues that can make the experience more expensive than anticipated.
Este documento define las redes sociales y describe las principales redes sociales como Facebook, Twitter, Google+, LinkedIn y StumbleUpon. Explica que las redes sociales son estructuras sociales formadas por individuos u organizaciones conectadas a través de relaciones. Luego describe cada red social, incluyendo sus características, fundadores y número de usuarios.
Research and planning, Part 1 - Dominic Rosedominicrose93
Dominic Rose conducted research and planning for an A2 media portfolio consisting of a teaser trailer, film poster, and magazine cover focusing on the romance genre. Through questionnaires and a focus group with his target audience of 16-18 year old girls, he determined the audience expects attractive characters, a problem to overcome, and a happy ending. His revised synopsis focused on a multi-cultural romance that addresses relationship issues in a way that still appeals to a mass audience.
This document provides a list of 6 songs that were played on El Mañanero radio show on January 20th. It includes the song title, artist, album or single the song is from, and year of release. Songs on the list are: "Riptide" by Vance Joy from his 2013 single; "De ti depende" by Héctor Lavoe from his 2007 greatest hits album; "C’est toi que j’aime" by Niuver from his 2012 album Trasnochado; and "Don’t Look Back Into the Sun" by The Libertines from their 2003 EP of the same name. Classical and live performances are also listed.
El documento describe los principales componentes de un ordenador. Estos incluyen la fuente de alimentación, la placa base, el microprocesador, la memoria RAM, el disco duro, las tarjetas de expansión, los dispositivos de memoria óptica, y los periféricos de entrada y salida como el ratón, teclado, impresora y monitor. Cada componente cumple una función específica para procesar y almacenar información o interactuar con el usuario.
El documento lista 4 canciones y piezas musicales: 1) "Vereda Tropical" de Lucrecia, un álbum cubano de 2009. 2) "San Francisco" de la banda The Mowgli's, incluida en su EP de 2012 "Love's Not Dead". 3) "The Stars and Strips Forever" interpretada por Vladimir Horowitz en su álbum en vivo de 2013 "Great Moments Horowitz Live at Carnegie Hall". 4) "Gorgeous Fool" de Luba Mason incluida en su álbum de 2009 "Krazy Love".
Dokumen ini membahas tentang kemahiran berbahasa yang penting dalam kehidupan. Tujuannya adalah untuk menghasilkan pelajar yang mahir berbahasa dengan benar. Program yang dirancang termasuk pertandingan bercerita untuk murid dan penghargaan kepada semua yang terlibat dalam Minggu Bahasa pada 9 Oktober 2009.
Este documento presenta los aspectos clave de una sesión de bachillerato. Los objetivos son conocer las partes del cuerpo a través de la inercia y el control postural, trabajar la inercia corporal y la expresividad del alumno. La evaluación se basa en la creatividad, participación, trabajo en equipo y ritmo. Los principios incluyen la predisposición, actitud positiva, puntualidad y respeto. Los estilos de enseñanza son el descubrimiento guiado y la resolución de problemas. La estrategia de evaluación
The document provides the name "E. M. PROF. JOÃO DE LIMA PAES" which appears to be a name and title, possibly of an educator given the inclusion of "PROF."
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.
colorado.gov cms forms dor-tax CY104insttaxman taxman
This document provides information about taxpayer assistance services available from the Colorado Department of Revenue, including:
- A tax information call center and walk-in assistance offices where taxpayers can get tax forms, information, and help with questions.
- An online "My Income Tax Account" portal and customer support services where taxpayers can check refund status, payments, bills, and set up payment plans.
- A tax information index on the department website providing publications, forms, laws, and answers to common tax questions.
The document then provides line-by-line instructions for completing Colorado income tax form 104, explaining how to calculate additions and subtractions to federal taxable income and claim various tax credits.
In general terms, this is one of the most frequent questions we get from prospective clients. So then, How do you file US tax returns while in Canada?
The first question we need to ask is whether you’re actually required to file US tax returns. Generally speaking, US citizens and Green Card holders are required to file US tax returns regardless of where they live. Therefore Americans living in Canada, whether they’ve recently moved to Canada or have been in the country their entire lives are required to file US tax returns in addition to their regular Canadian tax returns.
- 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.
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.
This document provides instructions for claiming a subtraction or credit on an Oregon tax return for repaying income that was previously reported as taxable. It outlines two scenarios: 1) If claiming the repayment lowers your current year tax by the same amount as the prior year, you can claim either a subtraction or credit. 2) If claiming as a subtraction provides a greater benefit, you can do so if you claimed the repayment as a federal credit. Otherwise claim the repayment as an Oregon credit. Step-by-step worksheets are provided to calculate the appropriate approach.
This document provides instructions for completing Schedule E of Form 1040 to report supplemental income and loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs. Key details include:
- Schedule E is used to report income or loss from various sources including rental real estate, royalties, partnerships, and S corporations.
- Forms that may also need to be filed depending on the type of income include Form 4562 for depreciation, Form 4797 for sales of business property, and Form 8582 for passive activity losses.
- Special rules apply for husband-wife qualified joint ventures treating a jointly owned and operated rental real estate business as
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.
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.
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.
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 paying 2008 Minnesota individual income taxes. It explains that the payment is due by April 15, 2009 and outlines options for paying electronically, by credit card, or by check. It also includes a worksheet to calculate penalties and interest for late or unpaid taxes.
Form W-4 is used by employees to determine the appropriate number of withholding allowances to claim on their W-4. It contains worksheets to help calculate allowances based on filing status, deductions, credits, and other income. The number of allowances determines how much federal income tax is withheld from paychecks. The form and instructions provide guidance on filing requirements and withholding exemptions for various personal situations.
- Liz Chen filed a single tax return for 2010 reporting $45,000 in wages.
- She is claiming the standard deduction of $9,350 since no one can claim her as a dependent.
- After subtracting the standard deduction from her wages, her taxable income is $35,650. Using the tax table, she owes $5,100 in federal income tax.
- Liz Chen filed a single tax return for 2010 reporting $45,000 in wages.
- She is claiming the standard deduction of $9,350 since no one can claim her as a dependent.
- After subtracting the standard deduction from her wages, her taxable income is $35,650. Using the tax table, she owes $5,100 in taxes.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Form W-4 provides instructions for employees to determine the appropriate number of withholding allowances to claim on their W-4 form so that their employer can withhold the correct amount of federal income tax. It includes worksheets to calculate allowances based on filing status, deductions, credits, and earnings from multiple jobs. The document provides guidance on exemptions from withholding and adjusting withholding throughout the year if personal circumstances change.
Demystifying the Form 990: Tips, Tricks, and Traps of the Form 990GuideStar
Presenters: Virginia C. Gross, Shareholder, Polsinelli PC; Dave Moja,Partner and National Director of Not-for-Profit Tax Services, Capin Crouse, and Jenny Taylor, Community Manager, GuideStar USA (moderator)
Join us for our free webinar featuring Polsinelli PC shareholder Virginia C. Gross, and Capin Crouse National Director for Not-for-Profit Tax Services Dave Moja. These leaders will present new insights from the 2015 ACT report, go over common trip up points in the Form 990, and reveal what’s new in the 2014 Form 990.
A guide to newly self employed personnel as to what to do with setting up the legal requirements to operate a business and capture the tax benefits that go along with being self employed!
In the event a taxpayer has a balance due on their income tax return and currently unable to pay. The taxpayer should file the tax return without payment. Doing this will avoid a late filing penalty. Under §6651 of the Internal Revenue Code a penalty is imposed for failure to file a tax return. This penalty is 5% of the balance due (on the return); and 5% for each additional month the tax return is not filed but not to exceed 25%. Therefore it is more important for a taxpayer with a tax return balance due to timely file than a taxpayer who is due a refund, since the taxpayer receiving a refund will not be subject to the failure to file penalty under IRC section 6651.
Similar to egov.oregon.gov DOR PERTAX 101-028-031-06fill (20)
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.
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egov.oregon.gov DOR PERTAX 101-028-031-06fill
1. 2006
OREGON
Form 10 and Instructions for
Underpayment of Estimated Tax
General information
Oregon law requires some taxpayers to make estimated tax payments. Interest is charged on underpayments or late pay-
ments. The table below will help you determine if you owe interest on underpayment of your 2006 estimated tax.
Do I Owe Interest on Underpayment of 2006 Estimated Tax Payments?
Start here
You are not required to pay interest on underpayment
If no
Do you owe $1,000 or more after withholding and refund-
of 2006 estimated tax and you are not required to file
able tax credits on your 2006 Oregon income tax return?
Form 10.
If yes
Method 1—Estimated—2006 Tax
If yes
Did your timely withholding and/or timely estimated No interest is due on your underpayment of estimated
tax payments equal at least 90 percent of your 2006 tax. However, you must complete Parts A, B, and C of
Oregon tax after all credits? Form 10 and attach it to your Oregon income tax return.
Check the box on your Oregon return to show Form 10
If no is attached.
Method 2—Safe Harbor—2005 Tax
Did your timely withholding and/or timely estimated
tax payments on your 2006 income taxes equal 100 If yes
percent of your 2005 net income tax, minus the working
family child care credit? (You can’t use this method if
you didn’t timely file a 2005 Oregon return.)
No interest is due on your underpayment of estimated
If no
tax. However, you must file Form 10 if you meet an
exception. Write in the exception number you are claim-
Method 3—Annualized—2006 Tax
ing on Form 10, line 1, and on Form 40, box 51a; Form
If yes
Did your timely withholding and/or timely estimated tax 40N, box 69a; or Form 40P, box 68a. Attach Form 10 to
payments equal at least 90 percent of your 2006 annualized your Oregon income tax return. Check the box on your
income tax? Oregon return to show Form 10 is attached.
If no
You must complete Form 10 to figure the amount you
underpaid and the amount of interest due. Attach Form
If yes
Do you qualify for one of the five exceptions listed on 10 to your Oregon income tax return. Check the box on
page 2? If no your Oregon return to show Form 10 is attached.
150-101-031 (Rev. 12-06)
2. Reasonable cause will be decided on a case-by-case basis.
Instructions
The extent of your effort to comply with the law will be
These instructions are for lines not fully explained on the considered. Attach a statement explaining the cause to be
form. considered for the exception. Label the statement “Form 10
Attachment” at the top center of the page.
Line 1—Claiming an exception
Exception 4—Underpayment due to unusual circumstances.
Exception 1—Farmers and commercial fishermen.
No interest is due if your underpayment is due to a casualty,
If at least two-thirds (66.7 percent) of your 2005 or 2006 total disaster, or other unusual circumstance. Unemployment
gross income is from farming or fishing, you don’t have to does not qualify as an unusual circumstance. Books and
pay underpayment interest. records that are destroyed by fire, flood, or other natural
disaster may qualify as an unusual circumstance. Unusual
Gross income includes items such as wages, interest, and
circumstances will be determined on a case-by-case basis.
dividends. It also includes gross profit from rentals, royal-
The extent of your effort to comply with the law will be
ties, businesses, farming, fishing, and the sale of property.
considered. Attach a statement explaining the cause to be
When figuring gross profit, subtract only the cost of goods
considered for the exception. Label the statement “Form 10
sold. When figuring gross profit on the sale of property,
Attachment” at the top center of the page.
subtract only the adjusted basis or cost.
Exception 5—S corporation shareholders.
Farmers. Use the amounts on the following lines of both
your 2005 and 2006 federal income tax returns to determine Contact the Department of Revenue to see if you meet this
your gross income from farming: exception. See page 8 for numbers to call.
• Federal Schedule F, line 11;
PART A—Figure your required annual payment
• Federal Schedule E, line 42;
• Federal Form 4797, line 20. (Include only gains from sale Line 2. Fill in your 2006 net income tax amount from Form
of livestock held for drafting, breeding, dairy, or sporting 40, line 41; Form 40N, line 59; or Form 40P, line 58.
purposes.)
Line 3. Fill in your total 2006 refundable tax credit amounts
Fishermen. Use the amounts on the following lines of both from Form 40, lines 44–46; Form 40N, lines 62–64; or Form
your 2005 and 2006 federal income tax returns to determine 40P, lines 61–63.
your gross income from fishing:
Line 6. Fill in only your Oregon income tax withheld from
• Federal Schedule C, line 5; income. Don’t include any estimated tax payments.
• Federal Schedule C-EZ, line 1;
Line 8. Enter your 2005 tax after all credits, Form 40, line 42
• Federal Schedule E, line 42.
minus line 45; or Form 40N or 40P, line 60 minus line 63. If
Exception 2—Prior year. your 2005 tax after credits is less than zero, enter -0-.
You meet this exception if all of the following are true: If you didn’t file a return for 2005, or your 2005 return was
not timely filed (including extensions), or your 2005 tax year
• Your net income tax for 2005 was -0- or you were not
was less than 12 months, don’t complete line 8. Enter the
required to file a return for 2005.
amount from line 5 on line 9. Note: If you were a part-year
• You were a full-year Oregon resident in 2005.
resident or nonresident in 2005 and you have a tax year of
• Your tax year was a full 12 months.
12 months, you may use the tax shown on your 2005 Form
Your 2005 net income tax is your Oregon income tax after 40N or 40P, line 60 minus line 63.
tax credits, including refundable tax credits, but before with-
holding, estimated tax payments, or payments made with
PART B—Figure your required periodic payment
an extension.
Line 11. Divide line 9 by four and enter the amount in each
Note: If you were a nonresident or a part-year resident in
column. If you moved into or out of Oregon in 2006, use the
2005, you can’t use this exception. However, you may be
column(s) that correspond to the dates you lived in Oregon.
able to use the Safe Harbor Method to figure your required
Divide the amount on line 9 by the number of periods you
annual payment. See Part A instructions on this page.
were a resident of Oregon. This is your required payment
for the period.
Exception 3—Retired or disabled and have a reasonable
cause for the underpayment.
OR
You meet this exception if:
If you annualized your income using the Annualized Income
Worksheet on the back of Form 10, enter the amounts from
• There was reasonable cause for underpaying your esti-
line 31 of the worksheet.
mated tax, AND
— You retired at age 62 or older during 2005 or 2006, or
— You became disabled during 2005 or 2006.
2
3. Lines 19, 20, and 21. Enter the dates and amounts of any
PART C—Figure your interest
estimated payments you made from June 15, 2006 until
Interest is calculated on the balance of tax due (running September 14, 2006 in date order.
balance) between event dates. The required payments due
Lines 24, 25, and 26. Enter the dates and amounts of any
on April 17, 2006, June 15, 2006, September 15, 2006, and
estimated payments you made from September 15, 2006 until
January 16, 2007 increase your running balance. Withhold-
January 15, 2007 in date order.
ing and estimated payments decrease your running balance.
Underpayment interest accrues until the balance is paid in Lines 30, 31, and 32. Enter the dates and amounts of any
full or April 16, 2007, whichever is earlier. Interest will con- estimated payments you made from January 16, 2007 until
tinue to accrue on any tax due after April 16, 2007 and will April 16, 2007 in date order.
be computed separately.
Running balance column
Date and amount columns
Running balance is the amount of tax due at any given time
Lines 12, 17, 22, and 28. Enter your required payments from
during the year. Start on line 12 and work your way down.
line 11 in the Amount column for each corresponding period.
The required payments on lines 12, 17, 22, and 28 increase
If the required payment is zero, enter -0-.
your running balance. Withholding and estimated payments
Lines 13, 18, 23, and 29. Fill in Oregon income tax withheld on the other lines decrease your running balance. If there is
from your wages, pension, or any other income. Withholding no withholding payment for the period, your running bal-
is considered to be paid in equal amounts on the required ance will be the same as shown on the required payment
payment dates (usually four), unless you prove otherwise. line. The rate change on line 27 has no effect on your running
If you worked all year, divide your withholding by four and balance. Your running balance can be positive, negative, or
enter the figure in the Amount column for the four withhold- zero.
ing payment dates. If there was no withholding during the
Example 1: Catelyn has a required payment of $5,000 every
period, enter zero.
period. Her total withholding is $14,000 for 2006 ($3,500 each
Lines 14, 15, and 16. Enter the dates and amounts of any period). Catelyn made estimated tax payments of $2,500 on
estimated payments you made before June 15, 2006 in date May 18, 2006 and July 15, 2006 and $3,000 on August 15,
order. All payments made on or before April 17, 2006 can be 2006. Catelyn’s running balance as of September 15, 2006 is
added together and entered on line 14. negative $3,500.
Example 1. Date, Amount, and Running Balance Columns
No. of Monthly No. of Daily Interest
Date Event Amount Running Balance Months Rate Days Rate Due
$5,000.00 $5,000.00
12. 4/17/06 Req. Pymt.
$3,500.00 $1,500.00
13. 4/17/06 Withholding 0.005833 0.000192
5/18/06 $2,500.00 ($1,000.00)
14. Payment 0.005833 0.000192
15. Payment 0.005833 0.000192
16. Payment 0.005833 0.000192
$5,000.00 $4,000.00
17. 6/15/06 Req. Pymt.
$3,500.00 $500.00
18. 6/15/06 Withholding 0.005833 0.000192
7/15/06 $2,500.00 ($2,000.00)
19. Payment 0.005833 0.000192
8/15/06 $3,000.00 ($5,000.00)
20. Payment 0.005833 0.000192
21. Payment 0.005833 0.000192
$5,000.00 $0.00
22. 9/15/06 Req. Pymt.
$3,500.00 ($3,500.00)
23. 9/15/06 Withholding 0.005833 0.000192
3
4. Example 3: Using the information on page 3, Catelyn’s
Months and days columns
estimated tax payment on May 18, 2006 creates a negative
Count the number of full months and days between the first running balance on line 14. Because she has met the required
event that creates a positive running balance and the next payments to date, she will not owe further underpayment
event that changes your running balance. You will not count interest this period. It is not necessary for her to calculate the
the number of days between required payments and with- number of days between her estimated tax payment and her
holding payments because they are on the same day. Enter required payment on June 15, 2006.
the months and days in the same row as your first event.
Continue entering the number of full months and days
Interest column
between events down the column until you reach the last
event that affects your running balance. Count the number of To calculate your interest, multiply your positive running
full months and days between the last event in your column balance by the number of full months and the monthly rate.
and April 16, 2007. Underpayment interest is not calculated Add to this your positive running balance multiplied by the
past April 16, 2007, the due date of the return. number of days and the daily rate. Do not calculate interest
on a negative or zero running balance.
If the running balance is negative or zero, do not calculate
the number of days between the day the running balance Example 4: On line 13, Catelyn has a running balance of
becomes negative or zero and the next event. $1,500 for one month and one day. The interest that accrues
during this period totals $9.04 ([1,500 × 1 × 0.005833] + [1,500
Example 2: Using the information on page 3, Catelyn does
× 1 × 0.000192]). Catelyn later has a balance of $500 for 28
not calculate the number of days between her first required
days. The interest that accrues during that period totals $2.69
payment and first withholding payment. The department
(500 x 28 x 0.000192).
recognizes her required payment and withholding on the
same day. There is one full month and one day between Line 34. Add the amounts in the interest column. Round to
Catelyn’s first withholding payment and first estimated tax the nearest whole dollar and enter here and on Form 40, line
payment. Catelyn will enter “1” in the month column on line 51; Form 40N, line 69; or Form 40P, line 68.
13 and “1” in the days column on line 13.
Examples 2, 3, and 4. Months, Days, and Interest Columns
No. of Monthly No. of Daily Interest
Date Event Amount Running Balance Months Rate Days Rate Due
$5,000.00 $5,000.00
12. 4/17/06 Req. Pymt.
$3,500.00 $1,500.00 1 1 9.04
13. 4/17/06 Withholding 0.005833 0.000192
5/18/06 $2,500.00 ($1,000.00) – –
14. Payment 0.005833 0.000192
15. Payment 0.005833 0.000192
16. Payment 0.005833 0.000192
$5,000.00 $4,000.00
17. 6/15/06 Req. Pymt.
$3,500.00 $500.00 – 28 2.69
18. 6/15/06 Withholding 0.005833 0.000192
7/15/06 $2,500.00 ($2,000.00) – –
19. Payment 0.005833 0.000192
8/15/06 $3,000.00 ($5,000.00) – –
20. Payment 0.005833 0.000192
21. Payment 0.005833 0.000192
$5,000.00 $0.00
22. 9/15/06 Req. Pymt.
$3,500.00 ($3,500.00) – –
23. 9/15/06 Withholding 0.005833 0.000192
Continued on page 7...
4
5. Clear Form
For Office Use Only
UNDERPAYMENT OF
FORM Date Received
2006
10 OREGON ESTIMATED TAX
File with your 2006 Oregon individual income tax return
Name Social Security Number
– –
EXCEPTION TO PAYING INTEREST
1. I am claiming an exception to the imposition of estimated payment interest because I qualified
for relief under ORS 316.573 or 316.587. See instructions and write in the exception number
you are claiming here and on Form 40, box 51a; Form 40N, box 69a; or Form 40P, box 68a ......................... 1 Exception No._______
PART A—Figure your required annual payment
.00
2. 2006 net income tax from Form 40, line 41; Form 40N, line 59; or Form 40P, line 58 ...................................... 2
3. 2006 refundable tax credit amounts you claimed on Form 40, lines 44–46; Form 40N, lines 62–64;
.00
or Form 40P, lines 61–63 ..........................................................................................................................................3
.00
4. Line 2 minus line 3 ............................................................................................................................................. 4
.00
5. Multiply line 4 by 90% (0.90) ............................................................................................5
.00
6. 2006 Oregon income tax withheld from income ................................................................................................ 6
.00
7. Line 4 minus line 6. If less than $1,000, stop here! You do not owe underpayment interest .......................... 7
.00
8. Enter your 2005 tax after credits, including the working family child care credit (see instructions) .................. 8
.00
9. Required annual payment. Enter the smaller of line 5 or line 8 ....................................................................... 9
Note: If line 6 is equal to or more than line 9, stop here! You do not owe underpayment interest. Attach this form to your return.
A B C D
PART B—Figure your required periodic payment
10. Payment period due date............................................................ 10 April 17, 2006 June 15, 2006 Sept. 15, 2006 Jan. 16, 2007
11. Divide the amount on line 9 by four and enter the amount
in each column, or if you use the Annualized Income
Worksheet on the back of this form, enter the amounts
from line 31 here (see instructions) ............................................. 11
PART C — Figure your interest (See instructions on page 2)
No. of Monthly No. of Daily Interest
Date Event Amount Running Balance Months Rate Days Rate Due
12. 4/17/06 Req. Pymt. . .
13. 4/17/06 Withholding . . 0.005833 0.000192 .
14. Payment . . 0.005833 0.000192 .
15. Payment . . 0.005833 0.000192 .
16. Payment . . 0.005833 0.000192 .
17. 6/15/06 Req. Pymt. . .
18. 6/15/06 Withholding . . 0.005833 0.000192 .
19. Payment . . 0.005833 0.000192 .
20. Payment . . 0.005833 0.000192 .
21. Payment . . 0.005833 0.000192 .
22. 9/15/06 Req. Pymt. . .
23. 9/15/06 Withholding . . 0.005833 0.000192 .
24. Payment . . 0.005833 0.000192 .
25. Payment . . 0.005833 0.000192 .
26. Payment . . 0.005833 0.000192 .
27. 1/16/07 Rate Chg. .
28. 1/16/07 Req. Pymt. . .
29. 1/16/07 Withholding . . 0.0075 0.000247 .
30. Payment . . 0.0075 0.000247 .
31. Payment . . 0.0075 0.000247 .
32. Payment . . 0.0075 0.000247 .
33. 4/16/07 — Do not calculate interest after April 16, 2007 —
34. Total interest due. Add the amounts in the interest column. Round to the nearest
.00
whole dollar and enter here and on Form 40, line 51; Form 40N, line 69; or Form 40P, line 68 ..................... 34
150-101-028 (Rev. 12-06) Web
6. 2006 Form 10 Page 2
ANNUALIZED INCOME WORKSHEET
Read the instructions on page 7 before completing this worksheet. Note: Start with column A. Work down the column,
and complete lines 1 through 31 before going on to columns B, C, and D.
A B C D
1/1/06 1/1/06 1/1/06 1/1/06
to to to to
1. Enter your adjusted gross income for each period 3/31/06 5/31/06 8/31/06 12/31/06
(see instructions) .......................................................................... 1
2. Oregon additions for each period (see instructions) .................... 2
3. Add lines 1 and 2 .......................................................................... 3
4 2.4 1.5 1
4. Annualization multiplier ................................................................ 4
5. Annualized Oregon income. Multiply line 3 by line 4 .................... 5
6. Oregon subtractions for each period (except federal tax) ............ 6
4 2.4 1.5 1
7. Annualization multiplier ................................................................ 7
8 Annualized Oregon subtractions. Multiply line 6 by line 7............ 8
9. Federal tax from the worksheet on page 7 of the instructions ..... 9
10. Total subtractions. Add lines 8 and 9 ......................................... 10
11. Enter your net Oregon itemized deductions for each
period. If you do not itemize, enter -0- and skip to line 14
(see instructions) ........................................................................ 11
4 2.4 1.5 1
12. Annualization multiplier .............................................................. 12
13. Annualized net Oregon itemized deductions.
Multiply line 11 by line 12 ........................................................... 13
14. In each column, enter the full amount of your Oregon
standard deduction .................................................................... 14
15. Enter line 13 or 14, whichever is larger ...................................... 15
16. Total deductions. Add lines 10 and 15 ....................................... 16 ( )( )( )( )
17. Annualized Oregon taxable income. Line 5 minus line 16.......... 17
18. Oregon tax for the amount on line 17 (see tax tables or
tax rate chart in the 2006 tax booklet)........................................ 18
19. Exemption credit (not annualized) from Form 40, line 33;
Form 40N, line 54; or Form 40P, line 53 ..................................... 19
20. Enter the credits for each period. Do not include
exemption credits (see instructions) ........................................... 20
21. Total credits. Add lines 19 and 20 .............................................. 21 ( )( )( )( )
22. Net annualized income tax. Line 18 minus line 21 ..................... 22
22.5% 45% 67.5% 90%
23. Percentage that applies for each period .................................... 23
24. Multiply line 22 by line 23 ........................................................... 24
25. Enter the sum of all amounts from the prior columns of
line 31 below (i.e., column A, line 31 amount goes in
( )( )( )
column B, line 25) ....................................................................... 25
26. Line 24 minus line 25. If less than zero, enter -0- ...................... 26
27. *Divide line 9, Part A, by four and enter results in each column ... 27
28. Enter the amount from the previous column of line 30 below
(i.e., column A, line 30 amount goes in column B, line 28)......... 28
29. Add lines 27 and 28 .................................................................... 29
30. If line 29 is more than line 26, line 29 minus line 26.
If line 29 is less than line 26, enter -0- ....................................... 30
31. Enter the smaller of line 26 or line 29 here and on Part B,
line 11 (see front of the form). Go to line 1 in next column ........ 31
* If you are a part-year filer, divide by the number of periods you resided in Oregon, if less than 4. (See instructions for Part B, line 11.)
File this form with your 2006 Oregon Individual Income Tax Return
Have questions? See page 8 of the instructions for numbers to call.
150-101-028 (Rev. 12-06) Web
7. Continued from page 4...
Instructions For Annualized Income Worksheet (Form 10, page 2)
Note: Are you using the Annualized Income Worksheet to $500 a month, she would enter $1,500 (for three months) in
compute your 2007 estimated tax payments? If so, see page column A, $2,500 (for five months) in column B, $4,000 (for
8 for further instructions. eight months) in column C, and all $6,000 (for 12 months)
in column D.
Part-year residents. If you moved into or out of Oregon dur-
ing the year, use only the columns that include the dates you Line 6. Enter the amount of Oregon subtractions (Form
lived in Oregon. You must multiply your Oregon tax (line 40, line 19; Forms 40N or 40P, line 37S) claimed during the
18), exemption credit (line 19), and prorated credits (line 20) period shown at the top of each column.
by your annualized Oregon percentage.
Line 9. Compute your federal tax subtraction on your annu-
Nonresidents. You must multiply your federal tax sub- alized income using the Federal Tax Subtraction Worksheet
traction (line 9), itemized deductions or standard deduction below.
(line 11 or 14), exemption credit (line 19), and prorated cred-
If you are filing Form 40N, multiply your federal tax
its (line 20) by your annualized Oregon percentage.
subtraction by your Oregon percentage from Form 40N,
Line 1. Enter your adjusted gross income (AGI) (Form 40, line 39.
line 8; Form 40N, line 30S; or Form 40P, line 30F) received
Line 11. Enter only the amount of your net Oregon itemized
during the period shown at the top of each column.
deductions claimed for the period shown at the top of each
column.
Example 1: Carley received wages for the entire year of
2006. Three months wages belong in column A, five months
Example 3: Generally, home mortgage interest is a deduction
in column B, eight months in column C, and all 12 months
paid evenly throughout the year. Three months of home
in column D. She also received a lump sum distribution of
mortgage interest belong in column A (January, February,
$25,000 from her IRA on July 19, 2006. Carley includes the
and March), five months in column B, eight months in col-
total amount of the distribution in columns C and D only. If
umn C, and all 12 months of interest in column D.
Carley received the lump sum distribution on April 26, 2006
Example 4: Medical expenses claimed as medical deductions
instead, she includes it in columns B, C, and D.
generally are not incurred evenly throughout the tax year.
Line 2. Enter the amount of Oregon additions (Form 40, line
For example, Jill made deductible payments on a hospital
11; Forms 40N or 40P, line 34S) claimed during the period
bill in 2006. She made a payment of $990 in April, another
shown at the top of each column.
of $1,995 in June, and the final payment of $2,271 in October.
(All amounts are after the 7.5 percent federal AGI limitation.)
Example 2: Payton has an Oregon addition of $6,000 for
Jill will enter the $990 payment in column B. The April pay-
California bond interest received in September 2006. Payton
ment plus the June $1,995 payment (totaling $2,985) will go
enters the $6,000 in column D. If she received the interest at
(C) (D)
(A) (B)
Federal Tax Subtraction Worksheet (line 9 ) Jan 1 Jan 1
Jan 1 Jan 1
to to
to to
Aug 31 Dec 31
Mar 31 May 31
1. Enter the amount of your federal AGI for each period ..................1
1
2.4 1.5
4
2. Annualization multiplier ...................................................................2
3. Multiply line 1 by line 2 ......................................................................3
4. Actual federal itemized deductions for each period.
If you do not itemize, skip to line 7 of this worksheet ...................4
5. Annualization multiplier ...................................................................5 4 1
1.5
2.4
6. Multiply line 4 by line 5 ......................................................................6
7. Enter the full amount of your 2006 federal standard
deduction in each column ..................................................................7
8. Enter line 6 or line 7, whichever is larger .........................................8 ( )( )( )
)(
9. Line 3 minus line 8 ..............................................................................9
10. 2006 federal exemption amount (Form 1040, line 42,
or Form 1040A, line 26) ....................................................................10
)( )( )
( )(
11. Annualized federal taxable income. Line 9 minus line 10 ........... 11
12. Federal tax on line 11 amount for each
period (use the federal tax tables) ...................................................12
13. Enter $2,500 if you are married filing separately
or $5,000 for any other filing status in each column .....................13
14. Enter the smaller of line 12 or 13. Also enter this amount in
each column on line 9 of the Annualized Income Worksheet .....14
7
8. Estimating your 2007 tax payments
in column C. In column D, she will enter $5,256, the total
deductible amount of all three payments.
You can use the Annualized Income Worksheet as a guide
Line 14. If you are married filing separately, and your spouse to compute your 2007 annualized estimated tax payments.
itemizes deductions, the amount on this line is -0-. You must Follow the instructions provided for the worksheet. When
itemize your deductions. completing the worksheet, be sure to use the 2007 figures for
the Oregon exemption credit, federal tax subtraction, and
Line 18. Use the tax tables or tax rate chart in your 2006
tax rate charts. You can find these in our publication, Oregon
Oregon income tax booklet. Line 17 is your annualized
2007 Instructions for Estimated Income Tax and Form 40-ESV
Oregon taxable income for each column.
Payment Voucher. To order, call the numbers listed below.
Line 20. Enter credit amounts that apply only to each
When completing the Annualized Income Worksheet, line
period.
25, enter all previous 2007 estimated tax payments in col-
Example 5: Sam installed a residential alternative energy umns B, C, and D. Do not complete the worksheet past line
device on September 4. He qualifies for a credit of $160. Sam 26. This is your required estimated tax payment for each
includes $160 in column D only. period of 2007. Questions? See below for numbers to call.
Taxpayer assistance Telephone
Salem ................................................................ 503-378-4988
Internet www.oregon.gov/DOR
Toll-free from Oregon prefix ........................1-800-356-4222
• Download forms and publications
Call one of the numbers above to:
• Get up-to-date tax information
• Check on the status of your 2006
• E-mail: questions.dor@state.or.us
personal income tax refund
This e-mail address is not secure. Do not (beginning February 1).
send any personal information. General • Order tax forms.
questions only. • Hear recorded tax information.
For help from Tax Services, call one of the numbers above:
Correspondence
Monday through Friday ......................................7:30 a.m.–5:00 p.m.
Write to: Oregon Department of Revenue, 955 Closed Thursdays from 9:00 a.m.–11:00 a.m. Closed on holidays.
Center St NE, Salem OR 97301-2555. Include
Extended hours during tax season:
your So cial Se cu ri ty num ber and a day time
April 2–April 16, Monday–Friday .....................7:00 a.m.–7:00 p.m.
telephone number for faster service.
Saturday, April 14 ..................................................9:00 a.m.–4:00 p.m.
Wait times may vary.
Field offices
Asistencia en español:
Get forms and assistance at these offices. Don’t send your Salem ................................................................ 503-945-8618
return to these addresses. Gratis de prefijo de Oregon........................1-800-356-4222
TTY (hearing or speech impaired; machine only):
Bend 951 SW Simpson Avenue, Suite 100
Salem ................................................................ 503-945-8617
Eugene 1600 Valley River Drive, Suite 310
Toll-free from Oregon prefix ......................1-800-886-7204
Gresham 1550 NW Eastman Parkway, Suite 220
Americans with Disabilities Act (ADA): Call one of the help
Medford 3613 Aviation Way, #102
numbers for information in alternative formats
Newport 119 NE 4th Street, Suite 4
North Bend 3030 Broadway
To get forms
Pendleton 700 SE Emigrant, Suite 310
Portland 800 NE Oregon Street, Suite 505
Income tax booklets are available at many post offices,
Salem Revenue Building, 955 Center Street NE, Room 135
banks, and libraries. For booklets and other forms and
Salem 4275 Commercial Street SE, Suite 180
publications, you can also access our website, order by
Tualatin 6405 SW Rosewood Street, Suite A
telephone, or write to: Forms, Ore gon Department of
Revenue, PO Box 14999, Salem OR 97309-0990.
150-101-031 (Rev. 12-06)
8