This document is a West Virginia Amended Income Tax Return form for tax year 20____. It provides instructions for taxpayers to amend their original state tax return if they have made changes to their federal return or need to update certain items from their original state filing. The form collects identification information and outlines sections to explain changes, recalculate tax owed/refund due, and request payment or refund.
This document is a West Virginia amended income tax return form for tax year 20____. It provides instructions for amending a previously filed West Virginia personal income tax return. Taxpayers use this form to correct their original return by modifying items like income, deductions, credits, and filing status. The form includes sections to recalculate tax liability based on the amendments and determine if an additional amount is due or a refund is owed.
This document is a West Virginia Amended Income Tax Return form for tax years 1996 through 1999. It provides fields for the taxpayer to enter identifying information like name, address, social security number. It also allows the taxpayer to indicate filing status and number of exemptions. The main section of the form calculates adjusted gross income, modifications, exemptions, taxable income, and tax owed, adjusting amounts from the original return. The taxpayer is prompted to explain all adjustments on the back of the form.
Amended SC Individual Income Tax Returntaxman taxman
This document is an amended individual income tax return form for the State of South Carolina. It contains instructions for filing an amended return, including how to fill out various sections to correct income, deductions, credits, payments and refund or balance due amounts from the original tax return. Key sections include Part I for taxpayer information, Part II for return line items, Part III for signatures, and Part IV for nonresidents to recalculate taxable income.
This document appears to be a California state income tax return form for the year 2010. It contains fields for the taxpayer's name, address, social security number, filing status, exemptions, income sources, tax owed or refund amount, and space for voluntary contributions. The taxpayer, Joseph Chin, reported $55,000 in total wages, a tax amount of $2,510, and tax withheld of $2,510, resulting in no overpayment or tax due.
This document is an amended Wisconsin income tax return form for the year 2008. It provides instructions for filling out the form to amend a 2008 tax return. Key details include that the form can only be used to amend the 2008 return, part-year residents or nonresidents may not use this form, and the filing status may not be changed from joint to separate after the due date. It requests information such as name, address, social security number, income, deductions, exemptions, and calculations to determine the tax amount.
This document is an Arizona individual amended income tax return form for the year 2002. It provides fields to correct or amend information reported on the original 2002 tax return such as income amounts, deductions, exemptions, credits, payments and the amount of refund or tax owed. The form includes sections to report dependent exemptions, qualifying parents/ancestors exemptions, changes to specific line items from the original return and contact information.
This document is a Wisconsin state income tax return form for the year 2008. It contains instructions and lines to report income, deductions, credits, tax owed or refund amount. Key details include:
- The form is for an individual or married couple to file their joint return
- Lines are provided to report income from wages, interest, dividends, pensions and other sources
- Standard or itemized deductions can be claimed along with personal exemptions
- Various tax credits can be claimed such as for property taxes paid, education expenses, or being a married couple with two incomes
- The tax owed is calculated and any taxes withheld can be applied along with other credits to determine if a refund is due or additional tax
This document is an amended Nebraska individual income tax return form for tax years 1991 and 1992. It contains instructions for filing an amended return if the original federal or Nebraska return was incorrect or incomplete. Key details include:
- An amended Nebraska return must be filed within 90 days if the federal return is amended or corrected by the IRS.
- Amended returns should include any IRS documentation of changes to the federal filing.
- The form includes sections to update income amounts, deductions, credits, taxes paid, and calculate any refund or balance due.
- Additional schedules are included to adjust income amounts for Nebraska purposes and calculate tax credits for non-residents.
This document is a West Virginia amended income tax return form for tax year 20____. It provides instructions for amending a previously filed West Virginia personal income tax return. Taxpayers use this form to correct their original return by modifying items like income, deductions, credits, and filing status. The form includes sections to recalculate tax liability based on the amendments and determine if an additional amount is due or a refund is owed.
This document is a West Virginia Amended Income Tax Return form for tax years 1996 through 1999. It provides fields for the taxpayer to enter identifying information like name, address, social security number. It also allows the taxpayer to indicate filing status and number of exemptions. The main section of the form calculates adjusted gross income, modifications, exemptions, taxable income, and tax owed, adjusting amounts from the original return. The taxpayer is prompted to explain all adjustments on the back of the form.
Amended SC Individual Income Tax Returntaxman taxman
This document is an amended individual income tax return form for the State of South Carolina. It contains instructions for filing an amended return, including how to fill out various sections to correct income, deductions, credits, payments and refund or balance due amounts from the original tax return. Key sections include Part I for taxpayer information, Part II for return line items, Part III for signatures, and Part IV for nonresidents to recalculate taxable income.
This document appears to be a California state income tax return form for the year 2010. It contains fields for the taxpayer's name, address, social security number, filing status, exemptions, income sources, tax owed or refund amount, and space for voluntary contributions. The taxpayer, Joseph Chin, reported $55,000 in total wages, a tax amount of $2,510, and tax withheld of $2,510, resulting in no overpayment or tax due.
This document is an amended Wisconsin income tax return form for the year 2008. It provides instructions for filling out the form to amend a 2008 tax return. Key details include that the form can only be used to amend the 2008 return, part-year residents or nonresidents may not use this form, and the filing status may not be changed from joint to separate after the due date. It requests information such as name, address, social security number, income, deductions, exemptions, and calculations to determine the tax amount.
This document is an Arizona individual amended income tax return form for the year 2002. It provides fields to correct or amend information reported on the original 2002 tax return such as income amounts, deductions, exemptions, credits, payments and the amount of refund or tax owed. The form includes sections to report dependent exemptions, qualifying parents/ancestors exemptions, changes to specific line items from the original return and contact information.
This document is a Wisconsin state income tax return form for the year 2008. It contains instructions and lines to report income, deductions, credits, tax owed or refund amount. Key details include:
- The form is for an individual or married couple to file their joint return
- Lines are provided to report income from wages, interest, dividends, pensions and other sources
- Standard or itemized deductions can be claimed along with personal exemptions
- Various tax credits can be claimed such as for property taxes paid, education expenses, or being a married couple with two incomes
- The tax owed is calculated and any taxes withheld can be applied along with other credits to determine if a refund is due or additional tax
This document is an amended Nebraska individual income tax return form for tax years 1991 and 1992. It contains instructions for filing an amended return if the original federal or Nebraska return was incorrect or incomplete. Key details include:
- An amended Nebraska return must be filed within 90 days if the federal return is amended or corrected by the IRS.
- Amended returns should include any IRS documentation of changes to the federal filing.
- The form includes sections to update income amounts, deductions, credits, taxes paid, and calculate any refund or balance due.
- Additional schedules are included to adjust income amounts for Nebraska purposes and calculate tax credits for non-residents.
This document is a 2008 Wisconsin income tax return form for nonresidents and part-year residents. It includes sections to report income, adjustments to income, exemptions, tax credits, and calculate tax owed. Key sections include: reporting wages, business/capital gains, pensions and other income; standard/itemized deductions; personal exemptions; tax credits for rent/property taxes paid; and calculation of total tax owed taking into account applicable credits.
This document is an Indiana state income tax return form for 2008. It requests basic personal information such as names, addresses, social security numbers. It then asks for income and deduction amounts to calculate state tax owed or refund due. Key sections include:
- Lines to enter federal adjusted gross income, state deductions, and taxable income.
- Lines to calculate state income tax amount, county income tax, total tax, tax withholdings and credits.
- Lines to determine if a refund is due or an amount is owed, including options to donate or direct deposit a refund.
- Worksheets to calculate renter's deductions and Indiana earned income credit.
- Signature line to authorize the filing
Amended Resident Return Form and Instructionstaxman taxman
This document is a New Jersey Form TR-1040-X for amending or withdrawing a 2008 tenant homestead rebate application. It provides instructions on when and how to use the form to amend information reported on the original TR-1040 application or withdraw an application filed in error. Key details include that the form can be used to change information on the original application or withdraw if the taxpayer is determined to be ineligible for the rebate. Both spouses must sign a joint amended application.
This document is an Arizona state personal income tax return form for the year 2008. It is a short form for residents with taxable income under $50,000. The form includes sections to enter personal information, filing status, exemptions, income and deductions, tax owed or refund amount, and voluntary donations. It must be signed by the taxpayer and spouse if filing jointly to certify the information is true and complete.
NYC-3360 General Corporation Tax Report of Change in Tax Base Made by Interna...taxman taxman
This document is a General Corporation Tax Report of Change in Tax Base made by the Internal Revenue Service or New York State Department of Taxation and Finance. It must be filed within 90 days of a final determination of a change. The report requires recalculating taxes owed based on the correct tax base amounts in Columns 1, 2, and 3, which show the original amounts, net changes, and correct amounts respectively for items like net income allocated to New York City, capital amounts, and tax rates. The total corrected tax due is calculated and any payment due must be made with the filing of this report.
This document is an amended New Jersey state income tax return form (NJ-1040X) for the year 2008. It provides lines to correct or update information reported on the original 2008 state tax return such as income amounts, deductions, exemptions, credits, payments and the amount of refund or tax owed. The form also includes sections to provide identification information, dependent information, an explanation of changes being reported, and instructions on where to file the amended return.
This document is an Arkansas individual income tax return form for nonresidents and part-year residents of Arkansas for the 2008 tax year. The multi-page form includes sections to report personal information, filing status, income, adjustments, tax credits, payments and refund/amount due. Key sections include lines to report wages, military income, retirement income, business/rental income, capital gains/losses, total income, itemized or standard deductions, tax amount, credits, withholdings and estimated tax paid, and determination of refund owed or tax amount due.
This document is an Indiana state tax return form for 2008. It provides instructions for filing as an individual taxpayer and includes sections to report income, deductions, exemptions, taxes owed or refund amount. Key details include reporting federal adjusted gross income, Indiana deductions, exemptions, state and county tax amounts, credits, payments made including withholdings, and amounts owed or to be refunded.
This document is a Wisconsin state income tax form for the year 2008. It requests information such as the filer's name, address, social security number, filing status, and income and deduction amounts to calculate the tax amount owed or refund due. The multi-page form includes sections to report income, deductions, exemptions, credits and calculate tax liability. It directs filers to include additional schedules as needed to claim various credits.
This document is a form for claiming the Vermont renter rebate for the year 2007. It provides instructions for completing the form, including details on eligibility requirements and how to calculate the rebate amount. Key information includes a due date of April 15, 2008 to file the claim, a household income limit of $47,000 to qualify, and requirements to attach additional forms providing information on household income and property taxes.
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 Maine Form 1040X, which is used to file an amended individual income tax return. It provides instructions for taxpayers to correct their original Maine tax return. The form includes sections to report income, deductions, exemptions, payments and the refund or amount owed. Taxpayers must explain any changes on page 2 and attach supporting documents. The instructions provide guidance on filing amended returns, reporting income and deductions, and claiming refunds for deceased taxpayers.
This document appears to be a Wisconsin income tax form for nonresidents and part-year residents for the year 2008. It includes sections to report income, adjustments to income, exemptions, tax credits, and calculate tax owed. The form provides line-by-line instructions for completing each section to determine the taxpayer's Wisconsin tax liability. Key sections include reporting wages, interest, dividends, and other income on lines 1-16, then claiming applicable exemptions, deductions and tax credits to calculate the amount owed or refund due on line 56.
This 3 sentence summary provides the key details from the Arizona Form 140NR document:
The document is an Arizona nonresident personal income tax return form for tax year 2000, which includes sections to fill out the taxpayer's identifying information, filing status, exemptions, residency status, income and adjustments amounts, tax calculation, and a clean elections fund tax reduction worksheet.
[DOCUMENT]
Election to Participate in Composite Returntaxman taxman
This document contains four estimated tax payment vouchers for New Jersey residents. Each voucher is for a different quarterly due date and includes fields for the taxpayer's name, address, social security number, amount of payment, and return type. Taxpayers are instructed to write their social security number on checks, select the appropriate return type, and mail payments to the New Jersey Revenue Processing Center.
This document is a Wisconsin income tax form for the year 2008. It provides instructions for filling out basic personal and income information to calculate state income tax owed. The form includes sections to report income, deductions, exemptions, tax amount, credits for rent/property taxes paid, and other state tax credits that may apply.
2008 Unified Tax Credit for the Elderlytaxman taxman
This document is a tax form for claiming the Indiana Unified Tax Credit for the Elderly for tax year 2008. It provides instructions for eligible taxpayers to report their income and marital status to determine if they qualify for a tax refund of $100, $50, $40, or $0 depending on filing status and income level. Eligible filers must be Indiana residents, age 65 or older, not have been incarcerated for more than 180 days in 2008, and if married, must file jointly.
This document is a West Virginia amended income tax return form for tax year 20__. It provides instructions for amending a previously filed West Virginia personal income tax return. Taxpayers must use this form to correct their original return if they filed an amended federal return or the IRS made changes to their federal return. The form collects identifying and filing information and allows taxpayers to adjust amounts reported on their original return, including income, exemptions, credits, payments and the calculated tax amount. Detailed line-by-line instructions are provided to guide taxpayers through amending their return.
This document is a West Virginia Amended Income Tax Return form for tax year 19__. It allows the taxpayer to correct information from their original tax return. The form has sections to update personal information, filing status, exemptions, income and tax calculations. It instructs the taxpayer to explain any changes in Part II and provide supporting documentation for any adjusted items.
This document is an individual amended income tax return for the year 2001 filed in Arizona. It contains fields for identifying information of the filer such as name, address, social security number. It includes sections to indicate filing status, residency status, and exemptions. The main sections calculate federal adjusted gross income, additions and subtractions to income, deductions, and exemptions to determine the tax amount.
This document is an Arizona state individual amended income tax return form for the year 2005. It provides fields to correct or update information from the original tax return such as filing status, exemptions, income, deductions, credits, payments and refunds. The taxpayer needs to describe any changes being made on the amended return and provide supporting documentation.
This document is an Arizona state individual amended income tax return form for the year 2006. It provides lines to correct or update information from the original 2006 tax return such as filing status, exemptions, income, deductions, credits, payments and refund or amount owed. The form includes sections to update dependent and qualifying relative exemptions, provide explanations for income and deduction changes, and requires the taxpayer's signature under penalty of perjury.
This document is a 2008 Wisconsin income tax return form for nonresidents and part-year residents. It includes sections to report income, adjustments to income, exemptions, tax credits, and calculate tax owed. Key sections include: reporting wages, business/capital gains, pensions and other income; standard/itemized deductions; personal exemptions; tax credits for rent/property taxes paid; and calculation of total tax owed taking into account applicable credits.
This document is an Indiana state income tax return form for 2008. It requests basic personal information such as names, addresses, social security numbers. It then asks for income and deduction amounts to calculate state tax owed or refund due. Key sections include:
- Lines to enter federal adjusted gross income, state deductions, and taxable income.
- Lines to calculate state income tax amount, county income tax, total tax, tax withholdings and credits.
- Lines to determine if a refund is due or an amount is owed, including options to donate or direct deposit a refund.
- Worksheets to calculate renter's deductions and Indiana earned income credit.
- Signature line to authorize the filing
Amended Resident Return Form and Instructionstaxman taxman
This document is a New Jersey Form TR-1040-X for amending or withdrawing a 2008 tenant homestead rebate application. It provides instructions on when and how to use the form to amend information reported on the original TR-1040 application or withdraw an application filed in error. Key details include that the form can be used to change information on the original application or withdraw if the taxpayer is determined to be ineligible for the rebate. Both spouses must sign a joint amended application.
This document is an Arizona state personal income tax return form for the year 2008. It is a short form for residents with taxable income under $50,000. The form includes sections to enter personal information, filing status, exemptions, income and deductions, tax owed or refund amount, and voluntary donations. It must be signed by the taxpayer and spouse if filing jointly to certify the information is true and complete.
NYC-3360 General Corporation Tax Report of Change in Tax Base Made by Interna...taxman taxman
This document is a General Corporation Tax Report of Change in Tax Base made by the Internal Revenue Service or New York State Department of Taxation and Finance. It must be filed within 90 days of a final determination of a change. The report requires recalculating taxes owed based on the correct tax base amounts in Columns 1, 2, and 3, which show the original amounts, net changes, and correct amounts respectively for items like net income allocated to New York City, capital amounts, and tax rates. The total corrected tax due is calculated and any payment due must be made with the filing of this report.
This document is an amended New Jersey state income tax return form (NJ-1040X) for the year 2008. It provides lines to correct or update information reported on the original 2008 state tax return such as income amounts, deductions, exemptions, credits, payments and the amount of refund or tax owed. The form also includes sections to provide identification information, dependent information, an explanation of changes being reported, and instructions on where to file the amended return.
This document is an Arkansas individual income tax return form for nonresidents and part-year residents of Arkansas for the 2008 tax year. The multi-page form includes sections to report personal information, filing status, income, adjustments, tax credits, payments and refund/amount due. Key sections include lines to report wages, military income, retirement income, business/rental income, capital gains/losses, total income, itemized or standard deductions, tax amount, credits, withholdings and estimated tax paid, and determination of refund owed or tax amount due.
This document is an Indiana state tax return form for 2008. It provides instructions for filing as an individual taxpayer and includes sections to report income, deductions, exemptions, taxes owed or refund amount. Key details include reporting federal adjusted gross income, Indiana deductions, exemptions, state and county tax amounts, credits, payments made including withholdings, and amounts owed or to be refunded.
This document is a Wisconsin state income tax form for the year 2008. It requests information such as the filer's name, address, social security number, filing status, and income and deduction amounts to calculate the tax amount owed or refund due. The multi-page form includes sections to report income, deductions, exemptions, credits and calculate tax liability. It directs filers to include additional schedules as needed to claim various credits.
This document is a form for claiming the Vermont renter rebate for the year 2007. It provides instructions for completing the form, including details on eligibility requirements and how to calculate the rebate amount. Key information includes a due date of April 15, 2008 to file the claim, a household income limit of $47,000 to qualify, and requirements to attach additional forms providing information on household income and property taxes.
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 Maine Form 1040X, which is used to file an amended individual income tax return. It provides instructions for taxpayers to correct their original Maine tax return. The form includes sections to report income, deductions, exemptions, payments and the refund or amount owed. Taxpayers must explain any changes on page 2 and attach supporting documents. The instructions provide guidance on filing amended returns, reporting income and deductions, and claiming refunds for deceased taxpayers.
This document appears to be a Wisconsin income tax form for nonresidents and part-year residents for the year 2008. It includes sections to report income, adjustments to income, exemptions, tax credits, and calculate tax owed. The form provides line-by-line instructions for completing each section to determine the taxpayer's Wisconsin tax liability. Key sections include reporting wages, interest, dividends, and other income on lines 1-16, then claiming applicable exemptions, deductions and tax credits to calculate the amount owed or refund due on line 56.
This 3 sentence summary provides the key details from the Arizona Form 140NR document:
The document is an Arizona nonresident personal income tax return form for tax year 2000, which includes sections to fill out the taxpayer's identifying information, filing status, exemptions, residency status, income and adjustments amounts, tax calculation, and a clean elections fund tax reduction worksheet.
[DOCUMENT]
Election to Participate in Composite Returntaxman taxman
This document contains four estimated tax payment vouchers for New Jersey residents. Each voucher is for a different quarterly due date and includes fields for the taxpayer's name, address, social security number, amount of payment, and return type. Taxpayers are instructed to write their social security number on checks, select the appropriate return type, and mail payments to the New Jersey Revenue Processing Center.
This document is a Wisconsin income tax form for the year 2008. It provides instructions for filling out basic personal and income information to calculate state income tax owed. The form includes sections to report income, deductions, exemptions, tax amount, credits for rent/property taxes paid, and other state tax credits that may apply.
2008 Unified Tax Credit for the Elderlytaxman taxman
This document is a tax form for claiming the Indiana Unified Tax Credit for the Elderly for tax year 2008. It provides instructions for eligible taxpayers to report their income and marital status to determine if they qualify for a tax refund of $100, $50, $40, or $0 depending on filing status and income level. Eligible filers must be Indiana residents, age 65 or older, not have been incarcerated for more than 180 days in 2008, and if married, must file jointly.
This document is a West Virginia amended income tax return form for tax year 20__. It provides instructions for amending a previously filed West Virginia personal income tax return. Taxpayers must use this form to correct their original return if they filed an amended federal return or the IRS made changes to their federal return. The form collects identifying and filing information and allows taxpayers to adjust amounts reported on their original return, including income, exemptions, credits, payments and the calculated tax amount. Detailed line-by-line instructions are provided to guide taxpayers through amending their return.
This document is a West Virginia Amended Income Tax Return form for tax year 19__. It allows the taxpayer to correct information from their original tax return. The form has sections to update personal information, filing status, exemptions, income and tax calculations. It instructs the taxpayer to explain any changes in Part II and provide supporting documentation for any adjusted items.
This document is an individual amended income tax return for the year 2001 filed in Arizona. It contains fields for identifying information of the filer such as name, address, social security number. It includes sections to indicate filing status, residency status, and exemptions. The main sections calculate federal adjusted gross income, additions and subtractions to income, deductions, and exemptions to determine the tax amount.
This document is an Arizona state individual amended income tax return form for the year 2005. It provides fields to correct or update information from the original tax return such as filing status, exemptions, income, deductions, credits, payments and refunds. The taxpayer needs to describe any changes being made on the amended return and provide supporting documentation.
This document is an Arizona state individual amended income tax return form for the year 2006. It provides lines to correct or update information from the original 2006 tax return such as filing status, exemptions, income, deductions, credits, payments and refund or amount owed. The form includes sections to update dependent and qualifying relative exemptions, provide explanations for income and deduction changes, and requires the taxpayer's signature under penalty of perjury.
IPE-2 - Estimate of Insurance Premium Taxtaxman taxman
This document is a form from the Vermont Department of Taxes regarding estimated income tax payments for nonresident shareholders, members, or partners of pass-through entities. It provides instructions for making estimated tax payments on April 15, June 16, September 15 of 2008 and January 15 of 2009. The form requires the entity name and address, identification numbers, type of entity, total estimated tax payment amounts, and a schedule of individuals or C corporations for whom payments are being made including identification numbers, names, addresses and estimated payment amounts. It must be signed by an authorized agent certifying that the information provided is true and complete.
AR1000NR - Part Year or Nonresident Returntaxman taxman
This document is an Arkansas individual income tax return form for nonresidents and part-year residents of Arkansas for the 2008 tax year. The multi-page form includes sections to report personal information, filing status, income, adjustments, tax credits, payments and refund/amount due. Key sections include lines to report wages, military income, retirement income, business/rental income, capital gains/losses, total income, itemized or standard deductions, tax amount, credits, withholdings and estimated tax paid, and determination of refund owed or tax amount due.
This document appears to be an amended individual tax return form for the state of Arizona for the year 2000. It includes sections to report changes to income, deductions, credits, payments and refunds compared to the original return. The taxpayer would use this form to amend their 2000 state tax return and report corrections or additional information.
This document is a New Jersey state income tax return for nonresidents. It contains sections to report personal information, income sources both within and outside of New Jersey, exemptions and deductions, tax calculations, payments and credits, and designations for tax refund contributions. Information reported includes names, addresses, social security numbers, sources of income such as wages, interest, business or rental income, retirement and pension amounts. Calculations are shown to determine taxable income, tax amount, payments and credits, and any refund owed.
740-NP - 2008 Kentucky Individual Income Tax Return Nonresident or Part-Year ...taxman taxman
1. This document is a Kentucky individual income tax return form for nonresidents or part-year residents for the 2008 tax year.
2. It includes sections to report income, deductions, credits, payments, refunds or amounts owed, and requires attaching the federal return.
3. Personal information such as names, addresses, social security numbers as well as income sources like wages, interest, dividends are reported on the form to calculate tax liability.
Equipment Investment Tax Credit Program taxman taxman
This document is a West Virginia Nonresident Composite Income Tax Return form. It is used by pass-through entities like S-corporations, partnerships, estates or trusts to file a composite return and pay income tax on behalf of their nonresident shareholders, partners or beneficiaries. The form requires information like total West Virginia source income, tax due, payments made, refund or balance due amounts. It provides instructions for nonresident individuals to be included in a composite return filed by a pass-through entity.
This document is a composite nonresident income tax return filed by an S corporation, partnership, estate or trust on behalf of its nonresident shareholders, partners or beneficiaries. It summarizes the total West Virginia source income reported on the entity's tax return, calculates the 6.5% tax due on that income, adds a $50 processing fee, and shows payments made including withholding, estimated tax payments, and credits to calculate any balance due or overpayment/refund.
This document is an Arizona state personal income tax return form for the 2008 calendar year. It contains sections to provide personal identification information, filing status, exemptions, income and adjustments, tax calculation, payments and refund, and a signature block. The taxpayer must provide their name, address, social security number, filing status, and claim any applicable exemptions, deductions, credits, payments or amounts owed on the form to file their annual state personal income tax return.
egov.oregon.gov DOR PERTAX 01-040-05filltaxman taxman
This document is an Oregon individual income tax return form for the year 2005. It contains instructions for filing as a full-year resident of Oregon. The multi-page form includes sections to report income, deductions, credits, payments, and requests for refunds or amounts owed. Taxpayers must attach documentation like their federal tax return and W-2 forms. The completed form is mailed to the Oregon Department of Revenue with any required payment.
This document is an Arizona part-year resident personal income tax return form for the 2001 tax year. It requests basic personal information such as name, address, social security number, filing status, exemptions, residency status, and income information to calculate tax liability. Key sections include filing status, exemptions claimed, federal and Arizona adjusted gross incomes, additions to income, and signatures for certification.
740-XP - Amended Kentucky Individual Income Tax Return 2004 and Prior Years -...taxman taxman
This document is an amended Kentucky individual income tax return form for 2004 and prior years. It contains sections to report income and deductions, tax liability, payments and credits, and refund or amount due. The taxpayer can file as single, married filing jointly, married filing separately, or married filing separately on this combined return. It requires reporting original and corrected amounts and explaining changes in detail in an additional section. Interest rates for different years are provided to compute interest due on any additional amount owed.
This document is an Arizona state resident personal income tax return form for the year 2001. It contains instructions for filling out boxes with personal information like name, address, social security number, as well as financial information like federal adjusted gross income, standard deduction, taxable income, tax amount, payments made, refund or amount owed. The form has boxes to fill out calculations for the tax return and requires signatures for certification.
This document is an Arizona state personal income tax return form for the 2006 tax year. It is a short form to be used if the filer's Arizona taxable income is $50,000 or less. The form collects personal information about the filer and any dependents. It guides the filer through calculating their Arizona adjusted gross income, exemptions, taxable income, tax amount, payments and credits, and determines if a refund is owed or tax is due.
This document is an Arizona tax form for claiming a credit for increased excise taxes in 2002. It provides instructions for who can file the form. To qualify, a filer must have income of $25,000 or less if married filing jointly, $25,000 or less if head of household, or $12,500 or less if single or married filing separately. The form collects information to calculate the credit amount, including the number of dependents and whether the filer is married. It directs filers to enter the calculated credit amount on line 14 and provides spaces to sign declaring the form is true and correct to the best of the filer's knowledge.
740-EZ - 2008 Kentucky Individual Income Tax Return - Form 42A740-EZtaxman taxman
This document is a Kentucky individual income tax return form (Form 740-EZ) for the year 2008. It is a simplified return for single filers with no dependents and limited sources of income. The three-sentence summary is:
This form provides instructions for completing a simplified Kentucky individual income tax return for single filers with no dependents and limited sources of income such as wages, interest, and unemployment compensation. Key items include calculating taxable income, tax liability, credits, contributions to funds, and determining if a refund is due or additional tax is owed. The completed and signed form along with supporting documents like W-2 forms must be filed by April 15, 2009 to avoid penalties and interest.
Similar to it140x2003 state.wv.us/taxrev/forms (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 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 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 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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1. West Virginia Amended Income Tax Return - 20_____ IT-140X
Or other taxable year beginning _______________, 20_____ Ending _______________, 20_____(Rev. 03/07)
THIS FORM MAY BE USED ONLY FOR TAXABLE YEARS 2003 THRU 2006
Last Name Your Social Security Number
Name(if joint return, give first names and initials of both
A
USE
Present home address (number and street, including apartment number, or rural route)
LABEL, Spouse's Social Security Number
PRINT
City orTown County State Zip Code
OR TYPE
Daytime Phone Number
Spouse's Year of Birth
Your Year of Birth
B ORIGINAL THIS
RESIDENCY STATUS: RETURN RETURN
Resident for the entire tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nonresident/Part-Year Resident filing a West Virginia Nonresident/Part-Year Resident Return (Form IT-140 NR/PY) . . . . . . . . .
Nonresident filing a West Virginia Nonresident Special Return (Form IT-140 NRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
THIS
ORIGINAL
C
FILING STATUS: RETURN
RETURN
1 1
1. Single, Head of Household, or Widow(er) with Dependent Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 2
2. Married Filing Jointly (even if only one spouse had income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 3
3. Married Filing Separately. Give spouse's social security number above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and enter spouse's full name here:
ORIGINAL THIS
D EXEMPTIONS: RETURN RETURN
1 1
1. Exemptions claimed on Federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 2
2. Exemption for Surviving Spouse: Enter year spouse died __________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 3
3. Total West Virginia Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COLUMN B COLUMN C
COLUMN A
Explain all adjustments using Part II on the back of this return! NET CHANGE INCREASE CORRECTED AMOUNT
ON ORIGINAL RETURN
OR (DECREASE)
1
1. Federal Adjusted Gross Income (attach copy of Federal Form 1040X) .
2
2. West Virginia Modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3. West Virginia Adjusted Gross Income (line 1 plus or minus line 2) . . . .
4
4. Low Income Earned Income Exclusion (see instructions) . . . . . . . . . . . .
5
5. Exemptions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
6. West Virginia Taxable Income (line 3 minus lines 4 and 5) . . . . . . . . . . .
7. Tax: from Rate Schedule , Schedule T , or Part III
7
NONRESIDENTS/PART-YEAR RESIDENTS MUST USE PART III.
8
8. West Virginia Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9. Estimated Tax Payments and Payments with Schedule L . . . . . . . . . . .
10
10. Senior Citizens Tax Credit For Property Tax Paid (attach Form WV/SCTC-1) .
11
11. Business/ Investment/ Employment/ Non-Family Adoption Credits . . . . . . .
Enclose W-2'S/1099's And Payment
12
12. Credit for Income Tax Paid to Other State(s) . . . . . . . . . . . . . . . . . . . . . . .
Amount Paid With Previous Return(s) . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
13.
14
14. Sum of Credits and Payments (sum of lines 8 through 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15. Refund Received from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
16. Estimated Credit Applied to a Subsequent Tax Year from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
17. Contributions from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
18. Sum of Previous Refunds and Credits (add lines 15, 16, and 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
19. Total Allowable Credits and Payments (line 14 minus line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20. If line 19 is LESS than line 7, column C, enter BALANCE DUE (the State) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHECK HERE IF PAYMENT BY CREDIT/DEBIT CARD (see instructions)
21
21. If line 19 is LARGER than line 7, column C, enter OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22. Amount to be Credited to Next Year's Estimated Tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23. Subtract line 22 from line 21, REFUND (due you) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
West Virginia StateTax Department, Revenue Division,
MAIL TO:
P.O. Box 1071, Charleston, WV 25324-1071
*P40200601W*
2. PART I: TAX RATE SCHEDULES
RATE SCHEDULE II
RATE SCHEDULE I
Single, Married filing jointly, Head of household, and Widow(er) Married filing separately
with dependent child
Use this schedule if you checked box number 1 or 2 under quot;FILING STATUSquot; Use this schedule if you checked box number 3 under quot;FILING STATUSquot;
Less than $10,000 . . . . . . . . . . . . . . . 3% of the taxable income Less than $5,000 . . . . . . . . . . . . . . . . 3% of the taxable income
At least− But less than−
At least- But less than−
of excess over $ 5,000
$ 300.00 plus 4% of excess over $10,000 $ 150.00 plus 4%
$ 5,000 $12,500 . . . .
$10,000 $25,000 . . . . . . . . . .
of excess over $12,500
$ 900.00 plus 4.5% of excess over $25,000 $ 450.00 plus 4.5%
$12,500 $20,000 . . . .
$25,000 $40,000 . . . . . . . . . .
of excess over $20,000
$1,575.00 plus 6% of excess over $40,000 $ 787.50 plus 6%
$20,000 $30,000 . . . .
$40,000 $60,000 . . . . . . . . . .
of excess over $30,000
$2,775.00 plus 6.5% of excess over $60,000 $1,387.50 plus 6.5%
$30,000
$60,000 ...... . .... . . .
PART II: EXPLANATION OF CHANGES TO INCOME, STATUS, EXEMPTIONS, AND CREDITS
Enter the box or line number from the front of this form for each item you are changing and give the reason for each change. Attach
all supporting forms and schedules for items changed. Be sure to include your name and social security number on any
attachments.
PART III: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION
1
1. Tentative Tax (apply the rate schedules above to the amount shown in column C, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE
YOUR TAX (ATTACH SCHEDULE T TO YOUR RETURN).
2. West Virginia Income (include all income during your period of residency and any
West Virginia source income during your nonresidency; see the instructions) . . . . . . . . . . . . . . . 2
3. Federal Adjusted Gross Income (from column C, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4
4. Tax (divide line 2 by line 3, and multiply the result by line 1; enter here and in Column C, line 7) . . . . . . . . . . . . . . . . . . . .
If you are claiming a federal net operating loss carryback, you must continue to Part IV.
PART IV: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR
NET OPERATING LOSS CARRYBACK
5
5. Subtract line 2 Part III from your original Federal Adjusted Gross Income (line1, Column A) . . . . . . . . . . . . . . . . . . . . . . .
6. Income Percentage (Divide line 5 by line 3 Part III and round the result to four decimal places)
Note: decimal cannot exceed 1.0000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7. Multiply line 1 Part III by the line 6 decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8. Subtract line 7 from line 1 Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9
9. West Virginia Tax (Enter the smaller of line 4 Part III or line 8 here and on Page 1, line 7, column C and check Part IV) . .
My/our initials in the boxes indicate waiver of my/our rights of confidentiality for the purpose of contacting the preparer regarding this return.
SIGN HERE - Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of
my knowledge and belief it is true, correct, and complete.
Your Signature Date Spouse's Signature Date
Signature of preparer other than taxpayer Date
Address of preparer Daytime Phone Number
3. Rev. 05/04
INSTRUCTIONS FOR FORM IT-140X
AMENDED WEST VIRGINIA PERSONAL INCOME TAX RETURN
or as you later amended it. If your return was changed or audited, enter
GENERAL INFORMATION
the amounts as adjusted.
CHANGES IN YOUR FEDERAL ADJUSTED GROSS INCOME. If the Federal
COLUMN B - Enter the net increase or net decrease for each line you are
Government makes any change to your Federal income tax return, you are
changing. Bracket all decreases. Explain each change on page 2, Part II,
required by law to notify the West Virginia State Tax Department of the
and attach any related schedules or forms. If you need more space, show
change within ninety (90) days after the final determination of such change.
the required information on an attached statement.
If you file an amended Federal income tax return, you are required by law
to file an amended West Virginia State income tax return within ninety (90)
COLUMN C - Add the increase in column B to the amount in column A, or
days thereafter.
subtract the column B decrease from column A. Show the result in column
C. Bracket all decreases. For any item you do not change, enter the amount
WHERE TO OBTAIN FORMS AND INFORMATION. Forms and instructions
from column A in column C.
may be obtained by visiting our web site at www.state.wv.us/taxdiv or by
calling our Interactive Voice Response System at (304) 344-2068 or toll free
LINE 1: FEDERAL ADJUSTED GROSS INCOME. Enter your Federal
1-800-422-2075. This system is available 24 hours a day. You may write
adjusted gross income.
to the Taxpayer Services Division at P.O. Box 3784, Charleston, WV 25337
or call (304) 558-3333 or toll free 1-800-982-8297 Monday through Friday LINE 2: MODIFICATION(S) TO INCOME. Enter the net plus or minus amount
between 8:30 a.m. and 5:00 p.m. of income modification. If your modification is being adjusted, you must
attach a corrected schedule M, which may be obtained from the Taxpayer
WHEN SHOULD FORM IT-140X BE USED? Form IT-140X should be used
Services Division.
to correct a West Virginia income tax return, Form IT-140 or Form IT-140NR/
PY, and can only be filed after you have filed your original return. LINE 3: WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of
line 1 plus or minus line 2.
SPECIAL INSTRUCTIONS FOR AMENDING A JOINTLY OR SEPARATELY
FILED RETURN. If your original return was filed jointly and you are amending LINE 4: LOW-INCOME EARNED INCOME EXCLUSION. If the amount you
to file separately, your spouse must also file a separate return. If your original entered on line 1, Column A is $10,000, or less, you may exclude a portion
filing was married filing separately and you are now amending to file jointly, of your Earned Income received after June 30, 1996.
Column A should reflect only the primary taxpayer’s original filing. If you are
changing your filing status from married filing jointly to married filing If you are eligible for the exclusion and need the Low-Income Earned Income
Exclusion worksheet or you need additional information regarding this
separately or from married filing separately to married filing jointly you MUST
do so in compliance with federal regulations. exclusion, contact the Taxpayer Services Division at 1-800-982-8297 or 1-
304-558-3333.
SCHEDULES. If any change is made on line 2 (Schedule M), line 7 (Schedule
LINE 5: EXEMPTIONS. Multiply the number entered in Section D, Block 3,
T), line 10 (Business/Investment/Employment/Non-Family Adoption Credits),
or line 11 (Schedule E), a corrected schedule must be attached. The required by $2,000 and enter the result on line 5. If you claimed zero exemptions,
schedules may be obtained by contacting the Taxpayer Services Division. enter $500 on line 5.
HOW TO COMPLETE FORM IT-140X LINE 6: WEST VIRGINIA TAXABLE INCOME. Subtract lines 4 and 5 from
line 3 and enter the result on line 6.
STEP 1
LINE 7: WEST VIRGINIA INCOME TAX. If you are a resident and marked
Section A - Type or print your name(s), address, and social security filing status “1” or quot;2quot; in Section C, you must use Rate Schedule I (on page
number(s) legibly in the spaces provided. Year of birth: Enter the years in 2, part I) to compute your tax to be entered on line 7; if you marked filing status
which you and your spouse, if joint return, were born. Telephone number: “3” in Section C, use Rate Schedule II (on page 2, part I) to compute your tax
Enter the telephone number where you can be reached during the day. to be entered on line 7. If you are a nonresident or a part-year resident,
you must use Part III on the back of Form IT-140X to calculate your West
Section B - Check only one in each column. If you were not a resident of
Virginia tax. NOTE: A nonresident or a part-year resident filing a
West Virginia for the entire taxable year, you must use Part III on the back
net operating loss carry back, must use Part III and Part IV on the back of
of the form to calculate your West Virginia tax.
Form IT-140x to calculate the West Virginia tax.
Section C - Check only one in each column. If you are married but filing
Federal Alternative Minimum Tax- If you are subject to the Federal
separate returns, enter your spouse’s name in the space provided and his/
Alternative Minimum Tax, place an “X” in the box provided and use Schedule
her social security number in Section A.
T to compute your total West Virginia Income Tax. Schedule T applies to both
residents and nonresidents.
Section D - (Block 1) If your filing status is the same on your State return
as on your Federal return, enter the total number of exemptions claimed on
LINE 8: WEST VIRGINIA INCOME TAX WITHHELD. Enter the amount of
the Federal return. If you claimed “0” exemptions on your Federal return, you
must claim “0” on your State return. If you are married filing a joint Federal West Virginia tax withheld from your wages. If you change these amounts,
return but separate State returns, enter the total number of exemptions you attach a copy of all additional or corrected forms (W-2, 1099, K-1, etc.) that
would have been entitled to claim if you had filed separate Federal returns. you received since you filed your original return.
(Block 2) If you are eligible to claim an additional exemption as a surviving
spouse, list year of spouse’s death and enter “1” in block 2. LINE 9: ESTIMATED TAX PAYMENTS AND/OR SCHEDULE L PAYMENTS.
Enter the total amount of estimated tax payments paid by you (and spouse,
(Block 3) If you claimed an exemption in block 2 for being a surviving spouse,
if joint return) for the taxable year you are amending. Be certain to claim
add blocks 1 and 2 and enter the result in block 3. Otherwise, enter in block
any overpayment that you requested to be applied to your tax and/or any
3 the number of Federal exemptions claimed in block 1.
payment made with your West Virginia application for extension of time to
STEP 2 file (Schedule L) on your original return.
Complete lines 1 through 22 of IT-140X according to the following line-by- LINE 10: SENIOR CITIZEN TAX CREDIT FOR PROPERTY TAX PAID. Enter
line instructions: the amount of allowable credit from Form (WV/SCTC-1).
COLUMN A - Enter the amounts from your return as originally filed
4. LINE 11: BUSINESS/INVESTMENT/EMPLOYMENT/NON-FAMILY ADOP- use Schedule T; otherwise, apply the appropriate rate schedule to your
taxable income and enter the result on line 1 as your tentative tax.
TION CREDITS. If you are claiming one or more of these credits, enter the
total of such credits on line 10. If you are changing this amount you must attach
LINE 2: WEST VIRGINIA INCOME. A part-year resident is subject to West
the appropriate corrected schedule(s). The schedules and instructions are
Virginia tax on the following: taxable income received from ALL sources while
available upon request to the Taxpayer Services Division. Failure to attach
a West Virginia resident; West Virginia source income earned during the
corrected schedule(s) to your return will result in any claimed credit being
period of nonresidence; and applicable special accruals. A nonresident is
disallowed.
subject to West Virginia tax on any West Virginia source income earned during
the year.
LINE 12: INCOME TAX PAID OTHER STATE(S). Enter your available
Schedule E credit. If you are changing this amount, a corrected Schedule E
West Virginia source income of a nonresident includes any gain, loss,
and a copy of the income tax return filed with the state for which you are
or deduction from: real or tangible personal property located in West Virginia;
claiming credit MUST be attached to your Form IT-140X. Failure to do so will
employee services performed in West Virginia; a business, trade, professsion,
result in any claimed credit being disallowed.
or occupation carried on in West Virginia; a corporation in which you are a
LINE 13: AMOUNT PAID WITH PREVIOUS RETURN(S). Enter the total shareholder which elects under federal law to be taxed as an S-corporation;
West Virginia partnership, estate, or trust income.
amount paid with your original and any previous amended return(s).
LINE 3: FEDERAL ADJUSTED GROSS INCOME. Enter the amount shown on
LINE 14: SUM OF CREDITS AND PAYMENTS. Add lines 8 through 13 and
enter the result. line 1, column C of Form IT-140X.
LINE 4: TAX. Divide line 2 by line 3, and round the result to a 4-digit decimal.
LINE 15: REFUNDS RECEIVED FROM PREVIOUS RETURN(S). The total
Multiply the 4-digit decimal by line 1 to get your West Virginia tax. Enter the
amount of refunds received from your original and any previous amended
return(s) must be entered on line 15, to be deducted from your total credits result on line 4 of this worksheet, and on line 7, Column C of Form IT-140X.
Be sure to check the PART III box on line 7 to show that you used the
on line 14.
nonresident/part-year resident worksheet to calculate your tax.
LINE 16: ESTIMATED CREDIT APPLIED TO A SUBSEQUENT TAX YEAR
FROM PREVIOUS RETURN(S). The total amount of estimated credit applied PART IV. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION
FOR NET OPERATING LOSS CARRYBACK
to a subsequent year from your original and any previous amended return(s)
must be entered on line 16, to be deducted from your total credits on line 14.
Nonresidents and part-year residents filing to carry back a federal
LINE 17: CONTRIBUTIONS FROM PREVIOUS RETURN(S). The total amount net operating loss must use Parts III & IV on the back of Form IT-
140X to calculate their West Virginia tax liability.
of any contributions made with your original and any previous amended
return(s) must be entered on line 17, to be deducted from your total credits
Please note: Your West Virginia source income does not change due to
on line 14.
a net operating loss carry back. A net operating loss carry back is a federal
allowance and applies to the Federal Adjusted Gross Income, line 1 of the
LINE 18: TOTAL OF YOUR PREVIOUS REFUNDS AND CREDITS. Add lines
IT-140X only. Amend your West Virginia Income Tax Return and apply your
15, 16 and 17 and enter the result.
net operating loss to the same tax year that you applied the loss to your federal
LINE 19: TOTAL ALLOWABLE CREDITS AND PAYMENTS. Subtract line return.
18 from line 14 and enter the result.
Line 5: OTHER INCOME. Subtract line 2 Part III from your original Federal
LINE 20: BALANCE DUE. If your total tax (line 7) is larger than your total Adjusted Gross Income (line 1, column A). Note: If you previously amended
allowable credits and payments (line 19), enter the difference as the Balance to correct your original return, use the corrected FAGI.
Due the State of West Virginia. A check or money order for the total balance
Line 6: INCOME PERCENTAGE. Divide line 5 by line 3 Part III and round the
due must be made payable to the West Virginia State Tax Department. Use
result to 4 decimal places. Note: decimal cannot exceed 1.0000.
your credit card! It's easy. Just call 1-800-2Pay-Tax or access on the
internet at www.officialpayments.com. Both options are provided by Official
Line 7: WEST VIRGINIA TAX RATE APPLIED TO OTHER INCOME. Multiply
Payments Corp., a private credit card payment services provider. A conve-
line 1 Part III by the line 6 decimal.
nience fee of 2.5% will be charged to your credit card by the provider. The
State receives no part of this fee. After you complete your transaction, you Line 8: TAX CALCULATION. Subtract line 7 from the line 1 Part III.
will be given a confirmation number.
Line 9: WEST VIRGINIA TAX. Enter the smaller of line 4 Part III or line 8 here
LINE 21: OVERPAYMENT. If your total allowable credits and payments (line
and on page 1, line 7, column C and check the box for Part IV.
19) is larger than your total tax (line 7), enter the difference as the overpayment
due you. ATTACH A COPY OF YOUR FEDERAL RETURN INCLUDING
YOUR SCHEDULE B-NOL.
LINE 22: AMOUNT TO BE CREDITED TO NEXT YEAR'S ESTIMATED TAX.
YOU MAY USE THIS OPTION ONLY IF YOU HAVE NOT PREVIOUSLY FILED WHEN YOUR RETURN IS COMPLETE
A RETURN FOR THE TAX YEAR TO RECEIVE THE CREDIT. Enter the portion
SIGNATURE: SIGN YOUR RETURN! A joint return must be signed by both
of your overpayment you wish to have credited to next year's estimated tax
husband and wife even though only one had income. If you (and your
liability.
spouse, if a joint return) do NOT sign your return it WILL NOT be processed.
If the return is prepared by an authorized agent of the taxpayer, the agent
LINE 23: REFUND. Subtract line 22 from line 21 and enter the result on line
must also sign on the line provided and enter his/her address and phone
23 as the amount of refund you are due. A refund of $2 or less will only be
number below the signature.
sent if you attach a written request to this return.
Waiver of Confidentiality: If your return was prepared by someone other
PART III. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION
than yourself, initialing the box(es) will allow the department to contact the
Nonresidents and part-year residents must use Part III on the preparer regarding any questions that may arise.
back of Form IT-140X to calculate their West Virginia tax liability.
Be sure to include any schedules and statements required to be submitted
LINE 1: TENTATIVE TAX. Compute the tax shown on the income on line 6 with the return. Mail the completed return to: West Virginia State Tax
of Form IT-140X. If you were subject to the Federal Alternative Minimum Tax, Department Revenue Division, P.O. Box 1071, Charleston, West
Virginia 25324-1071