This document is a utility property tax information update form from the New Hampshire Department of Revenue Administration. It requests information about a utility's ownership structure, contact details, assets, expenses, revenues, and anticipated changes. The form must be completed and submitted by May 1st and requires attachments including operating expense, maintenance expense, and tax summaries. It collects data on the utility's operations for the years 2006-2008.
Railroad Company Property Tax Information Update taxman taxman
This document is a form from the New Hampshire Department of Revenue Administration regarding the Railroad Company Property Tax. It requests information from railroad companies operating in New Hampshire, including ownership details, anticipated changes, asset information, revenue sources, trackage breakdown, and financial details. Companies must submit the completed form and supporting documentation annually by July 1.
Business Enterprise Tax Return for Proprietorshiptaxman taxman
This document is a New Hampshire Department of Revenue Administration form for proprietorship business enterprise tax returns. It provides instructions for taxpayers to report their gross business receipts, enterprise value tax base, and calculate their business enterprise tax liability. Taxpayers must file this return if their gross business receipts were over $150,000 or their enterprise value tax base was over $75,000 for the tax year. The form guides taxpayers through reporting dividends paid, compensation, interest, and credits to determine their final tax amount due.
This document provides instructions for completing a New Hampshire Business Enterprise Tax Return form. It explains that the form must be filed if gross receipts were over $150,000 or the enterprise value tax base was over $75,000. It provides guidance on calculating values for lines 1 through 4 of the taxable enterprise value tax base, which includes dividends paid, compensation and wages paid, and interest paid. It also explains how to calculate the business enterprise tax amount and available statutory credits that can be applied.
Miscellaneous Texas Tax Forms-AP-161 Texas Questionnaire/Application for Auto...taxman taxman
1) The document is a questionnaire/application for an automotive oil sales fee in Texas that must be completed by anyone who manufactures and sells automotive oil in the state, imports automotive oil into the state for sale, or sells over 25,000 gallons of automotive oil annually and owns a warehouse in Texas.
2) It requests general information about the applicant such as their legal name, address, tax identification numbers, and details about their business ownership and operations.
3) The applicant must provide identification information for all business owners, partners, or principal officers and sign the application, declaring that the information provided is true and correct.
The document is a New Hampshire Department of Revenue Administration form for reporting changes to a New Hampshire Business Profits Tax return due to adjustments by the Internal Revenue Service. It provides instructions for taxpayers to report IRS adjustments to income, additions, deductions, and the Business Enterprise Tax that impact the New Hampshire tax return. Taxpayers must use the form to recalculate their New Hampshire tax liability based on the IRS adjustments and report any balance due or refund owed on their state taxes.
This document is an application form for a Meals and Rentals Tax Operator's License and renewal in New Hampshire. It requests information such as the business name and address, legal entity type, contact details, business activities, and a certification that the information provided is true. The license must be obtained before operating and renewed every odd-numbered year. It has instructions on who must file, when to file, where to file, and what information is required.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a partnership's New Hampshire business profits tax return caused by a final determination from an Internal Revenue Service examination. The form has sections to report adjustments to income, additions, deductions, and the business enterprise tax resulting from the IRS examination. It requires information such as the partnership name, address, federal employer identification number, income and deductions as originally filed and as adjusted by the IRS, and tax amounts due or refunded.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a corporation's business profits tax or business enterprise tax returns due to adjustments by the Internal Revenue Service. It contains instructions for calculating adjusted amounts for gross business profits, additions and deductions, credits, and taxes due or refund owed based on the IRS adjustments. The taxpayer must provide information on the original return amounts, IRS adjustment amounts, and adjusted amounts and pay any balance due.
Railroad Company Property Tax Information Update taxman taxman
This document is a form from the New Hampshire Department of Revenue Administration regarding the Railroad Company Property Tax. It requests information from railroad companies operating in New Hampshire, including ownership details, anticipated changes, asset information, revenue sources, trackage breakdown, and financial details. Companies must submit the completed form and supporting documentation annually by July 1.
Business Enterprise Tax Return for Proprietorshiptaxman taxman
This document is a New Hampshire Department of Revenue Administration form for proprietorship business enterprise tax returns. It provides instructions for taxpayers to report their gross business receipts, enterprise value tax base, and calculate their business enterprise tax liability. Taxpayers must file this return if their gross business receipts were over $150,000 or their enterprise value tax base was over $75,000 for the tax year. The form guides taxpayers through reporting dividends paid, compensation, interest, and credits to determine their final tax amount due.
This document provides instructions for completing a New Hampshire Business Enterprise Tax Return form. It explains that the form must be filed if gross receipts were over $150,000 or the enterprise value tax base was over $75,000. It provides guidance on calculating values for lines 1 through 4 of the taxable enterprise value tax base, which includes dividends paid, compensation and wages paid, and interest paid. It also explains how to calculate the business enterprise tax amount and available statutory credits that can be applied.
Miscellaneous Texas Tax Forms-AP-161 Texas Questionnaire/Application for Auto...taxman taxman
1) The document is a questionnaire/application for an automotive oil sales fee in Texas that must be completed by anyone who manufactures and sells automotive oil in the state, imports automotive oil into the state for sale, or sells over 25,000 gallons of automotive oil annually and owns a warehouse in Texas.
2) It requests general information about the applicant such as their legal name, address, tax identification numbers, and details about their business ownership and operations.
3) The applicant must provide identification information for all business owners, partners, or principal officers and sign the application, declaring that the information provided is true and correct.
The document is a New Hampshire Department of Revenue Administration form for reporting changes to a New Hampshire Business Profits Tax return due to adjustments by the Internal Revenue Service. It provides instructions for taxpayers to report IRS adjustments to income, additions, deductions, and the Business Enterprise Tax that impact the New Hampshire tax return. Taxpayers must use the form to recalculate their New Hampshire tax liability based on the IRS adjustments and report any balance due or refund owed on their state taxes.
This document is an application form for a Meals and Rentals Tax Operator's License and renewal in New Hampshire. It requests information such as the business name and address, legal entity type, contact details, business activities, and a certification that the information provided is true. The license must be obtained before operating and renewed every odd-numbered year. It has instructions on who must file, when to file, where to file, and what information is required.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a partnership's New Hampshire business profits tax return caused by a final determination from an Internal Revenue Service examination. The form has sections to report adjustments to income, additions, deductions, and the business enterprise tax resulting from the IRS examination. It requires information such as the partnership name, address, federal employer identification number, income and deductions as originally filed and as adjusted by the IRS, and tax amounts due or refunded.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a corporation's business profits tax or business enterprise tax returns due to adjustments by the Internal Revenue Service. It contains instructions for calculating adjusted amounts for gross business profits, additions and deductions, credits, and taxes due or refund owed based on the IRS adjustments. The taxpayer must provide information on the original return amounts, IRS adjustment amounts, and adjusted amounts and pay any balance due.
Combined Group Business Tax Apportionmenttaxman taxman
This document is a form for apportioning business enterprise tax for individual members of a combined group in New Hampshire. It provides instructions for completing the form, which involves calculating apportionment factors for compensation, property, and sales to determine the portions of dividends, compensation, and interest that are taxable in New Hampshire. The form has sections to calculate apportionment factors for each member and combine them to determine the total amounts reported on the main business enterprise tax form.
Tobacco Floor Tax Inventory and Return Forms and Instructions taxman taxman
This document is a tobacco floor tax inventory and return form from the New Hampshire Department of Revenue Administration. It requires taxpayers who sell tobacco products (retailers, manufacturers, wholesalers, etc.) to report their inventory of cigarette tax stamps as of October 14, 2008 and pay taxes owed due to a rate increase that took effect on October 15, 2008. The taxpayer must provide identifying information, report the numbers of different cigarette tax stamps in their possession, and calculate taxes, interest and penalties owed based on the stamp inventory and tax rates.
The document provides an overview of Monsanto's third-quarter 2006 financial results and strategic initiatives. Key points include:
- Net sales for Q3 2006 were $2.348 billion, up 15% from Q3 2005, driven by growth in seeds and traits.
- Net income for Q3 2006 was $334 million, up 611% from Q3 2005, due to acquisitions and increased penetration of key traits.
- Monsanto is focusing on growth in traits like Roundup Ready 2 corn and developing product pipelines like drought-tolerant corn and Vistive III soybeans.
- The company aims to expand seeds and traits globally and leverage acquisitions like Seminis to unlock additional value
Form 8404 Interest Charge on DISC-Related Deferred Tax Liability taxman taxman
This document is an IRS form (Form 8404) used by shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) to calculate and report the interest owed on DISC-related deferred tax liability. The form contains instructions for completing the form, including information on who must file, when to file, where to file, and line-by-line instructions. It also provides special rules for calculating amounts carried back or forward to other tax years.
This document is an IRS Form 8935 reporting payments made to an individual. It summarizes:
1) The form reports payments made by a commercial airline carrier to an individual under a bankruptcy court order related to the airline's terminated pension plan.
2) The recipient received the payments and can contribute them to a Roth IRA to receive tax benefits.
3) The form provides details on the total payment amount and amounts paid in different years.
gov revenue formsandresources forms ATFF5630taxman taxman
This document appears to be a tax registration and return form for alcohol and tobacco taxes from the Department of the Treasury Bureau of Alcohol, Tobacco and Firearms. The form requests identifying information in Section I and calculates taxes owed in Section II based on the taxpayer's business activities involving liquor, beer, tobacco, and industrial alcohol. Tax amounts are provided for various activities on a monthly and annual basis with codes to identify the applicable tax class.
El Paso Corporation provides a third quarter 2008 financial and operational update. Key points include:
- Earnings were higher driven by growth in the pipeline and E&P businesses. However, results were impacted by $63 million from changes in fair value of power contracts.
- Cash flow from operations was over $2 billion for the first nine months of 2008.
- Capital expenditures totaled $1.9 billion through September 2008, with a planned $3 billion budget for 2009 focused on pipelines and E&P.
- Pipeline throughput increased 5% from 2007, and three expansion projects were placed in service. However, earnings were impacted by $12 million from hurricanes.
The document provides an overview of a leading rent-to-own company, outlining its key investment rationale. It is the largest rent-to-own operator in the US with over 3,000 stores and a 40% market share. It has a proven and financially solid business model centered around renting durable goods to underserved consumers. The company aims to continue growing its core rent-to-own business while expanding into financial services offerings within existing stores and seeking new distribution channels.
Form 1065-B (Schedule K-1)-Partner's Share of Income (Loss) From an Electing ...taxman taxman
This document is an IRS Schedule K-1 form for a partner in a publicly traded partnership. It provides information about the partner's share of income, deductions, credits, and liabilities from the partnership for tax year 2008. The form includes lines for taxable income or loss from passive activities and other activities, qualified dividends, net capital gains or losses, tax preference items, general business credits, and the partner's share of nonrecourse liabilities.
Supplement Schedule for Refund of LA Citizens Property Insurance Assessmenttaxman taxman
This document provides instructions for filing a request for refund of assessments paid to the Louisiana Citizens Property Insurance Corporation during 2009. Taxpayers who paid this assessment as part of their homeowner's insurance premium can claim a refundable tax credit. The form requires the address of the insured property, the insurance company name, and policy number. For multiple properties, an attachment must be completed and the total assessment entered on line 1. A copy of the insurance declaration page must be attached to verify the amount paid.
This document is a liquor excise tax return form for the Nevada Department of Taxation. It requires the taxpayer to provide information about their liquor imports and transactions for the month, including the total imports, credits, deductions, taxable gallons, tax rates, gross tax, discounts, penalties, and total amount due. The taxpayer must sign the form certifying the accuracy of the reported information before submitting it along with any required payment by the due date listed to avoid penalties and interest.
The document summarizes Monsanto's financial results for the first quarter of 2007. Some key points:
- Net sales increased 10% to $1.539 billion compared to the first quarter of 2006.
- Gross profit increased 7% to $680 million.
- Net income increased 53% to $90 million.
- Free cash flow decreased 17% to $533 million due to higher working capital needs.
- Early orders signal a strong start for achieving the company's 2010 trait opportunity goals, with over 35% of corn seed sales expected to be triple-stacked hybrids, up from no triple-stacked sales in 2005.
Return of Income Tax Withholding for Nonresident Sale of Real Propertytaxman taxman
This document provides instructions for completing Maryland Form MW506NRS, which is used to report income tax withholding for nonresident sellers of real property in Maryland. Key details include:
- Form MW506NRS must be filed with the deed or other instrument of transfer presented to the Clerk of the Circuit Court for recordation.
- It is used to determine the amount of income tax withholding due on the sale and provide for its collection at closing.
- Separate forms are required for each nonresident transferor/seller subject to withholding.
- The person responsible for closing must complete various lines providing identification information for the transferor/seller, details of the property sale, and computation of
- Monsanto reported a 10% increase in net sales for the first quarter of fiscal year 2007 compared to the same period in 2006, driven by growth in its U.S. corn seed and traits business and increased sales of Roundup herbicides.
- Net income for the quarter was $90 million, up from $59 million in the prior year. Earnings per share were $0.16 for both reported and ongoing business.
- For the full fiscal year 2007, Monsanto expects earnings per share toward the upper end of its previous guidance range of $1.50 to $1.57 and free cash flow between $875-950 million.
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 provides a worksheet and example for taxpayers to determine how much of their itemized deductions for Oregon state tax purposes they can claim if their federal adjusted gross income exceeds certain limits. The worksheet walks through calculating the reduction in itemized deductions, if any, based on the taxpayer's federal AGI. It then shows how to apply the same reduction percentage to the Oregon income tax portion of itemized deductions. The example illustrates these calculations for a hypothetical single taxpayer with a $500,000 federal AGI.
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 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 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.
Combined Group Business Tax Apportionmenttaxman taxman
This document is a form for apportioning business enterprise tax for individual members of a combined group in New Hampshire. It provides instructions for completing the form, which involves calculating apportionment factors for compensation, property, and sales to determine the portions of dividends, compensation, and interest that are taxable in New Hampshire. The form has sections to calculate apportionment factors for each member and combine them to determine the total amounts reported on the main business enterprise tax form.
Tobacco Floor Tax Inventory and Return Forms and Instructions taxman taxman
This document is a tobacco floor tax inventory and return form from the New Hampshire Department of Revenue Administration. It requires taxpayers who sell tobacco products (retailers, manufacturers, wholesalers, etc.) to report their inventory of cigarette tax stamps as of October 14, 2008 and pay taxes owed due to a rate increase that took effect on October 15, 2008. The taxpayer must provide identifying information, report the numbers of different cigarette tax stamps in their possession, and calculate taxes, interest and penalties owed based on the stamp inventory and tax rates.
The document provides an overview of Monsanto's third-quarter 2006 financial results and strategic initiatives. Key points include:
- Net sales for Q3 2006 were $2.348 billion, up 15% from Q3 2005, driven by growth in seeds and traits.
- Net income for Q3 2006 was $334 million, up 611% from Q3 2005, due to acquisitions and increased penetration of key traits.
- Monsanto is focusing on growth in traits like Roundup Ready 2 corn and developing product pipelines like drought-tolerant corn and Vistive III soybeans.
- The company aims to expand seeds and traits globally and leverage acquisitions like Seminis to unlock additional value
Form 8404 Interest Charge on DISC-Related Deferred Tax Liability taxman taxman
This document is an IRS form (Form 8404) used by shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) to calculate and report the interest owed on DISC-related deferred tax liability. The form contains instructions for completing the form, including information on who must file, when to file, where to file, and line-by-line instructions. It also provides special rules for calculating amounts carried back or forward to other tax years.
This document is an IRS Form 8935 reporting payments made to an individual. It summarizes:
1) The form reports payments made by a commercial airline carrier to an individual under a bankruptcy court order related to the airline's terminated pension plan.
2) The recipient received the payments and can contribute them to a Roth IRA to receive tax benefits.
3) The form provides details on the total payment amount and amounts paid in different years.
gov revenue formsandresources forms ATFF5630taxman taxman
This document appears to be a tax registration and return form for alcohol and tobacco taxes from the Department of the Treasury Bureau of Alcohol, Tobacco and Firearms. The form requests identifying information in Section I and calculates taxes owed in Section II based on the taxpayer's business activities involving liquor, beer, tobacco, and industrial alcohol. Tax amounts are provided for various activities on a monthly and annual basis with codes to identify the applicable tax class.
El Paso Corporation provides a third quarter 2008 financial and operational update. Key points include:
- Earnings were higher driven by growth in the pipeline and E&P businesses. However, results were impacted by $63 million from changes in fair value of power contracts.
- Cash flow from operations was over $2 billion for the first nine months of 2008.
- Capital expenditures totaled $1.9 billion through September 2008, with a planned $3 billion budget for 2009 focused on pipelines and E&P.
- Pipeline throughput increased 5% from 2007, and three expansion projects were placed in service. However, earnings were impacted by $12 million from hurricanes.
The document provides an overview of a leading rent-to-own company, outlining its key investment rationale. It is the largest rent-to-own operator in the US with over 3,000 stores and a 40% market share. It has a proven and financially solid business model centered around renting durable goods to underserved consumers. The company aims to continue growing its core rent-to-own business while expanding into financial services offerings within existing stores and seeking new distribution channels.
Form 1065-B (Schedule K-1)-Partner's Share of Income (Loss) From an Electing ...taxman taxman
This document is an IRS Schedule K-1 form for a partner in a publicly traded partnership. It provides information about the partner's share of income, deductions, credits, and liabilities from the partnership for tax year 2008. The form includes lines for taxable income or loss from passive activities and other activities, qualified dividends, net capital gains or losses, tax preference items, general business credits, and the partner's share of nonrecourse liabilities.
Supplement Schedule for Refund of LA Citizens Property Insurance Assessmenttaxman taxman
This document provides instructions for filing a request for refund of assessments paid to the Louisiana Citizens Property Insurance Corporation during 2009. Taxpayers who paid this assessment as part of their homeowner's insurance premium can claim a refundable tax credit. The form requires the address of the insured property, the insurance company name, and policy number. For multiple properties, an attachment must be completed and the total assessment entered on line 1. A copy of the insurance declaration page must be attached to verify the amount paid.
This document is a liquor excise tax return form for the Nevada Department of Taxation. It requires the taxpayer to provide information about their liquor imports and transactions for the month, including the total imports, credits, deductions, taxable gallons, tax rates, gross tax, discounts, penalties, and total amount due. The taxpayer must sign the form certifying the accuracy of the reported information before submitting it along with any required payment by the due date listed to avoid penalties and interest.
The document summarizes Monsanto's financial results for the first quarter of 2007. Some key points:
- Net sales increased 10% to $1.539 billion compared to the first quarter of 2006.
- Gross profit increased 7% to $680 million.
- Net income increased 53% to $90 million.
- Free cash flow decreased 17% to $533 million due to higher working capital needs.
- Early orders signal a strong start for achieving the company's 2010 trait opportunity goals, with over 35% of corn seed sales expected to be triple-stacked hybrids, up from no triple-stacked sales in 2005.
Return of Income Tax Withholding for Nonresident Sale of Real Propertytaxman taxman
This document provides instructions for completing Maryland Form MW506NRS, which is used to report income tax withholding for nonresident sellers of real property in Maryland. Key details include:
- Form MW506NRS must be filed with the deed or other instrument of transfer presented to the Clerk of the Circuit Court for recordation.
- It is used to determine the amount of income tax withholding due on the sale and provide for its collection at closing.
- Separate forms are required for each nonresident transferor/seller subject to withholding.
- The person responsible for closing must complete various lines providing identification information for the transferor/seller, details of the property sale, and computation of
- Monsanto reported a 10% increase in net sales for the first quarter of fiscal year 2007 compared to the same period in 2006, driven by growth in its U.S. corn seed and traits business and increased sales of Roundup herbicides.
- Net income for the quarter was $90 million, up from $59 million in the prior year. Earnings per share were $0.16 for both reported and ongoing business.
- For the full fiscal year 2007, Monsanto expects earnings per share toward the upper end of its previous guidance range of $1.50 to $1.57 and free cash flow between $875-950 million.
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 provides a worksheet and example for taxpayers to determine how much of their itemized deductions for Oregon state tax purposes they can claim if their federal adjusted gross income exceeds certain limits. The worksheet walks through calculating the reduction in itemized deductions, if any, based on the taxpayer's federal AGI. It then shows how to apply the same reduction percentage to the Oregon income tax portion of itemized deductions. The example illustrates these calculations for a hypothetical single taxpayer with a $500,000 federal AGI.
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 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 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.
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 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 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 an application for the Oregon Working Family Child Care Credit. It contains instructions for filers to report their household size, qualifying child care expenses paid in 2005, qualifying child information, and a computation of the potential credit amount. Key details include reporting the filer's name, address, dependents, adjusted gross income, child care provider information, and expenses paid. Tables are provided to lookup the applicable decimal credit rate based on household size and income level.
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 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.
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 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 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.
The document is instructions for a Qualified Investment Company (QIC) Report form from the New Hampshire Department of Revenue Administration. It provides details on who must file the form, what to file, when and where to file it. It outlines penalties for failure to timely file. It describes record keeping requirements and contact information if needing help or forms. Step-by-step instructions explain how to complete the form, including providing identifying information, investment amounts, income/expense details, and signature.
This document is a New Hampshire Business Tax Summary form used to report business taxes owed for the calendar or fiscal year. It includes instructions for completing the form. The form collects identifying information about the business and requires the taxpayer to indicate if they are required to file business enterprise and/or business profits tax returns. It then guides the taxpayer through calculating amounts owed or overpaid based on tax liability, payments made, credits, and additions to tax such as interest and penalties.
Private Railcar Property Tax Information Updatetaxman taxman
The document is a form from the New Hampshire Department of Revenue Administration for private railcar property tax. It requests information to update the department's records, including ownership details, contact information, and statistics on the number of railcars owned or leased by the company, miles traveled, and the original and net book value of the railcars. The form must be signed and submitted by July 1 with an assessment date of April 1 in order to file the private railcar property tax return.
Raytheon Reports 2004 Second Quarter Resultsfinance12
Raytheon reported second quarter earnings for 2004. Revenues increased 11% to $4.9 billion due to growth across several business segments. However, earnings per share were $0.22 due to one-time charges related to settling a class action lawsuit and retiring debt. Excluding these charges, earnings per share were $0.35. Free cash flow increased to $818 million compared to the prior year. Looking ahead, Raytheon expects full year revenues of $20 billion and earnings per share between $0.79-0.89 or $1.30-1.40 excluding the class action settlement charges.
This document is a West Virginia partnership tax return form for tax year 20___. It includes sections to report the partnership's income and losses, modifications to federal partnership income, apportionment factors for multi-state partnerships, and information about the partnership's nonresident partners including withholding requirements. The form provides instructions for completing the various sections and schedules including how to calculate the partnership's West Virginia taxable income, the withholding amounts for nonresident partners, and filing requirements.
This document is a West Virginia partnership tax return form for tax year 20___. It includes sections to report the partnership's income and losses, modifications to federal partnership income, apportionment factors for multi-state partnerships, and information about the partnership's nonresident partners including withholding requirements. The form provides instructions for completing the various sections and schedules including how to calculate the partnership's West Virginia taxable income, the withholding amounts for nonresident partners, and filing requirements.
tax.state.nv.us documents let under 7500taxman taxman
This document is a tax return form for non-gaming facilities in Nevada with between 200-7499 occupants to report their live entertainment tax liability. It requires the facility to provide their tax identification number, the month being reported, and calculations for admission charges, concession sales, total taxable amount, net live entertainment tax, any penalties or interest due based on late filing, and the total amount due or refund owed. It includes instructions for completing each line and additional information about applicable tax rates, credits, and requirements for facilities above or below the reported occupancy range.
tax.state.nv.us documents let under 7500taxman taxman
This document is a tax return form for non-gaming facilities in Nevada with between 200-7499 occupants to report their live entertainment tax liability. It requires the facility to provide their tax identification number, the month being reported, and calculations for admission charges, concession sales, total taxable amount, net live entertainment tax, any penalties or interest due based on late filing, and the total amount due or refund owed. It includes instructions for completing each line of the return and provides additional information about applicable occupancy thresholds, licensing, and contacts for questions.
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This document is instructions for a New Hampshire Business Enterprise Tax Return form. It provides the following information:
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2) It includes steps to calculate the taxable enterprise value tax base and figure the business enterprise tax.
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Estimated Proprietorship Business Tax Quarterly Payment Formstaxman taxman
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3) The document also outlines penalties for underpayment of estimated taxes and provides contact information for additional help or questions.
This document provides instructions for completing Form AU-22 to request a tax statement from the New Hampshire Department of Revenue Administration. The form is used to request statements of good standing, dissolution, withdrawal, or cancellation. The summary includes completing business information in Step 1, selecting the statement type in Step 2, providing details in Step 3, attaching required documents in Step 4, and signing in Step 5. A $30 non-refundable fee is due with the form.
This document is a Form 8-K filed by Harleysville Group Inc. with the SEC reporting its first quarter 2009 results. Key points:
- Operating income was $0.63 per share, impacted by elevated property losses. Statutory combined ratio was 101.9%.
- Commercial lines premiums decreased 8.9% while personal lines increased 6.6%. Commercial combined ratio was 102.6% and personal was 98.9%.
- Investment income decreased but the company maintained a strong capital position with a book value of $23.82 per share and dividend increase of 20%.
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This document is an application for a Petroleum Product Delivery Fee Permit from the Texas Comptroller of Public Accounts. It provides instructions for completing the application depending on the type of organization (sole owner, partnership, corporation, etc.). It explains what information is required in each item, such as contact information, identification numbers, location of business, and bond details. The applicant must submit this form to the Comptroller of Public Accounts in Austin, Texas to obtain the permit.
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This document is a form from the New Hampshire Department of Revenue Administration regarding the assessment use change release of farm structures and land under farm structures. It contains seven steps to be completed by property owners, local assessing officials, and tax collectors in order to process the release when farm structures and land under farm structures no longer qualify to be assessed. Local assessing officials must complete the form and submit it to the tax collector to serve notice and collect any use change tax due.
Interest and Dividends Tax Estimated Quarterly Payment Forms taxman taxman
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2. It states that estimated tax payments are required if an individual's annual tax is expected to be $500 or more. Payments are due quarterly.
3. The document provides the due dates for estimated tax payments and instructions on how to calculate and submit payments. It also outlines penalties for underpayment of estimated taxes.
This document is a summary schedule from a New Hampshire tax return. It reconciles a company's federal consolidated taxable income to its New Hampshire combined net income under the state's water's edge rules. It makes adjustments such as removing income from overseas affiliates and non-unitary entities not included in the federal return, as well as eliminating intercompany transactions. Line 9 provides the combined net income amount reported on the New Hampshire return.
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:
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This 10-Q filing by Northrop Grumman Corp provides quarterly financial statements and other information. It includes:
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2) Segment information is provided for the company's main business units.
3) Management's discussion covers highlights from operations, backlog, liquidity, and risks. It notes results were impacted by hurricane Katrina costs.
4) Certifications are included from the CEO and CFO regarding financial controls and reporting.
In summary, this 10-Q filing provides Northrop Grum
Similar to Private Railcar Property Tax Information Update (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:
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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.
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Oregon 2005 PART-YEAR RESIDENT NONRESIDENT PERSONAL INCOME TAX FORMS 40N AND 40P WITH INSTRUCTIONS
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Oregon 2005 PART-YEAR RESIDENT NONRESIDENT PERSONAL INCOME TAX FORMS 40N AND 40P WITH INSTRUCTIONS
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Private Railcar Property Tax Information Update
1. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83F
DUE ON OR BEFORE MAY 1, 2009
Please check one
STEP 1
Association Trust
Corporation
OWNERSHIP
INFORMATION Limited Partnership Estate
Partnership
Other (specify)
Individual (Sole Proprietor) Political Subdivision
NAME OF UTILITY (TRADE NAME)
IF AMENDED RETURN, CHECK HERE
NAME OF OWNER (IF DIFFERENT THAN NAME OF UTILITY) FEDERAL IDENTIFICATION NUMBER
PARENT COMPANY (IF UTILITY DOES NOT FILE A FEDERAL TAX RETURN) FEDERAL IDENTIFICATION NUMBER
BILLING ADDRESS
CITY/STATE/ZIP CODE
PHONE NUMBER
CONTACT PERSON
E-MAIL ADDRESS FAX NUMBER
STEP 2 If you wish to claim air and/or water pollution control exemption(s) as described in RSA 72:12-A, please complete and
POLLUTION submit to the Department of Revenue Form PA-20E and include a copy of the exemption letter from New Hampshire
CONTROL Department of Environmental Services. If you do not have Form PA-20E, you may visit our web site at www.nh.gov/
EXEMPTION revenue or contact this office by calling the Property Appraisal Division at (603) 271-2687.
STEP 3 Describe events or circumstances (either past or projected; internal or external to your business; and market-related) that
has or is expected to significantly impact your income, expenses or operations. Attach additional sheets if necessary.
ANTICIPATED
CHANGES
STEP 4 Attach a summary of the contract associated with the existing rate agreement, to include the following detail: names of
RATE entities, beginning date, termination date, contract quot;ratequot; amount including any expected changes in rate, and timing. If
AGREEMENTS you are engaged in any discussions wherein purchaser intends to buy-out contract, please describe the status of these
(If applicable)
discussions.
PA-20
Rev. 3/2009
1
2. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83-F
STEP 5(a) 1. ACCOUNTING PERIOD ENDING (CHECK ONE): DECEMBER 31, 2008 or MARCH 31, 2009
COMPANY
ASSET
2. Total Original Cost Everywhere $
INFORMATION
EVERYWHERE
3. Total Original Cost In New Hampshire $
AND
NEW HAMPSHIRE
4. Total Non-Taxable Property Everywhere $
5. Total Net Book Value Everywhere $
6. Total Net Book Value In New Hampshire $
DESCRIPTION BOOK VALUE DESCRIPTION BOOK VALUE
STEP 5(b)
COMPANY
ASSET
1. Utility Plant in Service $ 5. Accum. Deprec. Util. Plant $
INFORMATION
EVERYWHERE
2. Contribution in Aid of
ONLY
Construction (CIAC) $ 6. Accum. Deprec. CIAC $
3. Construction Work
in Process (CWIP) $
4. Materials & Supplies $ 7. Fuel Stocks $
STEP 5(c) CAPITAL STRUCTURE BREAKDOWN
COMPANY
ASSET
1. Long-term Debt $
INFORMATION
EVERYWHERE
2. Preferred Stock $
ONLY
3. Common Equity $
4. Current Liabilities $
5. Total Capital $
PA-20
Rev. 3/2009
2
3. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83-F
ELECTRIC (Generation / Transmission / Distribution / Hydro & All Renewable Entities)
STEP 6(a)
PRODUCTION
& REVENUE OPERATIONAL STATISTICS
2006 2007 2008
DETAIL
UTILITY ONLY
EVERYWHERE
ONLY
1. Total Annual Output Produced
2. Generation Revenue $ $ $
3. Capacity Payment Revenue $ $ $
4. Renewable Energy Credits (RECs) $ $ $
5. Production Tax Credits (PTCs) $ $ $
6. Other Utility Revenue (Describe) $ $ $
7. Total Utility Revenue, All Sources $ $ $
WATER (Water / Sewer)
STEP 6(b)
PRODUCTION
& REVENUE OPERATIONAL STATISTICS
DETAIL 2006 2007 2008
UTILITY ONLY
EVERYWHERE
ONLY
1. Total Annual Production (gal.)
2. Total Sales of Water Revenue $ $ $
3. Total quot;Otherquot; Operating Revenues $ $ $
4. Total Utility Revenue, All Sources $ $ $
GAS / OIL
STEP 6(c)
PRODUCTION
& REVENUE OPERATIONAL STATISTICS
2006 2007 2008
DETAIL
UTILITY ONLY
EVERYWHERE
ONLY
1. Total Annual Production / Output
2. Total Sales of Gas/Oil Revenue $ $ $
3. Total quot;Otherquot; Operating Revenues $ $ $
4. Total Utility Revenue, All Sources $ $ $
PA-20
Rev. 3/2009
3
4. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83-F
STEP 7
IDENTIFY ALL EXPENSES
EXPENSES
UTILITY ONLY 2006 2007 2008
EVERYWHERE
(where applicable)
ONLY
1. Operating Expenses (Attach Schedule, Required) $ $ $
2. $ $ $
Maintenance Expenses (Attach Schedule, Required)
3. Depreciation Expense $ $ $
4. Depreciation Expense for Asset Retirement Costs $ $ $
5. Amortization of CIAC $ $ $
6. Amortization & Depletion of Utility Plant $ $ $
7. Amortization of Utility Plant Acquisition Adjustment $ $ $
Amortized Property Losses, Unrecov. Plant & Regul
8. Study Costs $ $ $
9. Amortization of Conversion Expenses $ $ $
Amortization Expense Other $ $ $
10.
11. Regulatory Debits $ $ $
12. Regulatory Credits $ $ $
13. Interest Expense $ $ $
Property Taxes $ $ $
14.
15. Taxes Other than Income (Attach detailed Schedule) $ $ $
16. Income Taxes - Federal $ $ $
Income Taxes - Other $ $ $
17.
Provision for Deferred Income Taxes $ $ $
18.
Provision for Deferred Income Taxes (Credit) $ $ $
19.
20. Investment Tax Credit Adjustment $ $ $
21. Gains for Disposition of Utility Plant $ $ $
Gains from Disposition of Allowances $ $ $
22.
23. Losses from Disposition of Allowances $ $ $
24. Accretion Expense $ $ $
25. Other (Describe) $ $ $
Other (Describe) $ $ $
26.
27. TOTAL UTILITY EXPENSES $ $ $
PA-20
Rev. 3/2009
4
5. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83-F
BREAKDOWN OF ALL ASSETS - NEW HAMPSHIRE
RATED
STEP 8(a) NAME OF TOWN / YEAR YEAR LAST ORIGINAL NET BOOK
MAP / LOT TOTAL
BREAKDOWN FACILITY LOCATION BUILT REFURB. COST VALUE
CAPACITY
OF TANGIBLE
ASSETS
INCLUDE CIAC 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
8 (a) TOTAL:
ORIGINAL NET BOOK
STEP 8(b) CATEGORY
COST VALUE
BREAKDOWN
OF INTANGIBLE
ASSETS & ALL 1. Intangible Assets
OTHER ASSETS
2. All Other Assets [any other tangible utility assets not reflected in 8(a)]
3. 8 (b) TOTAL:
STEP 8(c) TOTAL ALL ASSETS, 8(a) Total + 8(b) Total:
TOTAL ALL ASSETS should match the Original Cost and Net Book data in Step 5(a), Line 3 & 6.
Provide an explanation of any discrepancies.
PA-20
Rev. 3/2009
5
6. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
RSA 83-F
STEP 9 DOCUMENTATION ATTACHMENTS
ATTACHMENT
CHECKLIST ATTACHED (YES/NO)
1. quot;Operating Expensequot; Detailed Summary (REQUIRED)
2. quot;Maintenance Expensequot; Detailed Summary (REQUIRED)
3. quot;Taxes Other Than Income Taxesquot; Detailed Summary (REQUIRED)
4. Federal Income Tax Return, with schedules
5. State Income Tax Return, with schedules
6. Balance Sheet
7. Income Statement
8. Other -
9. Other -
10. Other -
STEP 10
CERTIFICATION: I hereby certify under penalties of perjury that the information provided on the accompanying pages, is correct, and accurate to the
best of my belief and knowledge, and that I am authorized to submit this report on behalf of the utility property owner and/or operator named herein.
SIGNATURE (IN INK) DATE
PRINT SIGNATORY NAME & TITLE
NH DRA
MAIL PROPERTY APPRAISAL DIVISION
TO: ATTN: UTILITY APPRAISAL
PO BOX 487
CONCORD, NH 03302-0487
PA-20
Rev. 3/2009
6
7. FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
Instructions
RSA 83-F
INSTRUCTIONS
WHO SHOULD FILE: NOTE: If utility is located exclusively in New Hampshire, complete
RSA 83-F:4 defines quot;Persons Liablequot; as follows: The tax imposed BOTH quot;Everywherequot; and quot;New Hampshirequot; fields, even though the
by this chapter shall be assessed upon each utility owning or information is identical.
possessing utility property. If an owner of utility property has filed an
election pursuant to RSA 83-F:5, II, the tax imposed by this chapter 5(a)2: Total Original Cost Everywhere: represents the accounting
shall be assessed upon each person with an ownership interest basis for the Utility Plant + Construction Work in Progress (CWIP) +
in utility property, in the proportion that such person's ownership Contributions in Aid of Construction (CIAC) prior to any depreciation
interest bears to the entirety of the ownership in the property. and amortization, and excludes all non-utility assets. This field
captures the tangible and intangible assets located “everywhere”,
FILING DATE: implying assets located inside AND outside of New Hampshire.
The completed form is DUE ON OR BEFORE May 1, 2009. *See
note 1 below. 5(a)3: Total Original Cost New Hampshire: represents the accounting
basis for the Utility Plant + Construction Work in Progress (CWIP) +
STEP 1: Contributions in Aid of Construction (CIAC) prior to any depreciation
Check the box that indicates the type of ownership. and amortization, and EXCLUDES all non-utility assets. This field
captures the tangible and intangible assets located exclusively in
NAMES: There are four fields associated with how the utility is New Hampshire. The information you provide in this field must
identified/named. match the information provided in Step 8, “Breakdown of Assets”:
Total Original Cost.
Name of the Utility/Trade Name: is the common or legal trade
name. 5(a)4: Total Non-Taxable Property Everywhere: represents items
owned by the utility and not permanently attached to the building(s).
Name of Ownership: The name of the legal ownership of the utility, Such items include: office furniture and equipment, transportation
if different than name of the Utility or Trade Name. equipment, stores equipment, tools, shop and garage equipment,
communication equipment (phones, etc.), miscellaneous equipment,
Parent Company: In instances where the utility is a subset of a etc. In addition, non-taxable property also includes the book cost
larger parent company that files consolidated tax returns that of land, structures, equipment or other tangible and/or intangible
include the utility, provide the name of the parent company. property owned by the utility, but not utilized in the service of the
utility.
FEIN: Provide either the Federal Employer Identification Number
(FEIN) or the Social Security Number that applies, but a valid 5(a)5: Total Net Book Value Everywhere: represents the accounting
identification number MUST be entered. basis for the Utility Plant + Construction Work in Progress (CWIP) +
Contributions in Aid of Construction (CIAC) LESS DEPRECIATION
List the contact person, the phone number, the fax number and an AND AMORTIZATION, and EXCLUDES all non-utility assets. This
e-mail address. field captures the tangible and intangible DEPRECIATED assets
located “everywhere”.
STEP 2:
If filing for pollution control exemption, submit the Department's 5(a)6: Total Net Book New Hampshire: represents the accounting
Form PA-20E and a copy of the signed exemption letter from the basis for the Utility Plant + Construction Work in Progress (CWIP) +
New Hampshire Department of Environmental Services. Contributions in Aid of Construction (CIAC) LESS DEPRECIATION
AND AMORTIZATION, and EXCLUDES all non-utility assets. This
STEP 3: field captures the tangible and intangible assets located exclusively
Provide any information known to the taxpayer that was responsible in New Hampshire. The information you provide in this field must
for any significant changes in the utility’s operations or performance match the information provided in Step 8, “Breakdown of Assets”:
in the prior year, OR any issues that are anticipated to impact the Total Net Book Value.
utility’s operations or performance in the next one to five years.
These issues may be specific to the entity, or associated with 5(b)1: Total Utility Plant: represents the accounting basis for the
broad market-related factors. Examples might include extensive Utility Plant + Construction Work in Progress (CWIP) prior to any
operational downtime due to unusual repair/maintenance issues, or depreciation and amortization, and EXCLUDES all non-utility
an expiring contract/rate agreement. assets. Importantly, CIAC is NOT included in this field. This field
captures the tangible and intangible assets located “everywhere”,
STEP 4: implying assets located inside AND outside of New Hampshire.
Provide the required information about any existing rate
agreements. 5(b)2: Contributions in Aid of Construction (CIAC): represents
property or assets that were given to the utility. Even though CIAC is
STEP 5: not included in the “rate base” (where applicable) because the utility
Provide the detailed information as requested. did not pay for it, CIAC contributes to earnings and has value.
5(a)1: Accounting Period: Indicate whether the information provided 5(b)3: Construction Work in Progress (CWIP): represents a
reflects accounting information ending on December 31, or March temporary balance sheet account that tracks all costs associated with
31. If the data provided represents LESS than a 12-month history construction, fabrication, and capital equipment purchases. Costs
indicate on the form, and provide a written explanation. remain in CWIP until the construction of the asset is completed, at
which time the capitalization and depreciation process begins.
PA-20
Instructions
7 Rev. 3/2009
8. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
PA-20 UTILITY PROPERTY TAX INFORMATION UPDATE
Instructions
RSA 83-F
INSTRUCTIONS (continued)
5(b)4: quot;Materials & Suppliesquot;: Materials & Supplies are separate in New Hampshire” and “Total Net Book Value in New Hampshire”
from Utility Plant included on Page 2 (Step 5). Materials & Supplies information in Step 5(a), Lines 3 and 6.
can be a component of construction cost. However, if the amount
is in inventory it has yet to be part of construction or maintenance, STEP 9:
and is part of current assets. Requested/required Documentation Attachments are necessary so
that a reliable appraisal can be completed. Items, such as Property
5(b)5: Accumulated Depreciation Utility Plant: The “accumulated” Taxes, imbedded in a general category may significantly impact
depreciation represents the cumulative or total depreciation of the appraisal results. Therefore, you must submit documentation with
utility’s assets up to the current tax year, and reflects the loss of sufficient detail clarifying expenses for accounts such as: Operating
value due to wear, tear, and usage. Expenses, Maintenance Expenses, and Taxes Other Than Income
Taxes.
5(b)6: Accumulated Depreciation: Contributions in Aid of Construction
(CIAC): The accumulated TOTAL depreciation associated with the Supporting documents must also provide adequate granularity so
assets given to the utility, or CIAC, up to the current tax year. that we can ensure that expense accounts in Step 7 are not duplicated
under multiple categories. Accounts, such as Miscellaneous, must
5(b)7: quot;Fuel Stocksquot;: Fuel Stocks represent the book cost of fuel on include explanations or itemization with additional detail.
hand, not captured elsewhere.
It is not necessary to submit all of the listed attachments, if they
STEP 6: contain identical material. For example: if a tax return submitted
Three different options are provided, 6(a) Electric, 6(b) Water/ contains a balance sheet pertaining solely to the Utility, then an
Sewer, or 6(c) Gas/Oil, depending on the type of utility. Select the additional balance sheet is not required for submission. However,
appropriate option, and provide the specific information requested, if a tax return pertains to both Utility and Non-Utility income and
utility revenues only. All individual sources of utility revenue should expenses, then an Income Statement and Balance Sheet must be
equal the “Total Utility Revenue, all sources” total. Provide detailed submitted with Utility only details.
attachments as required (refer to page 6).
STEP 10:
STEP 7: SIGNATURE AND TITLE: Authorized individual must sign in ink and
Identify each expense item, utility only, when applicable. It is date before mailing. Also, include the title of the person signing.
imperative that expenses associated with a particular line item are
NOT duplicated on another. Therefore, the summation of all the NOTE 1:
individual expenses should equal the “Total Utility Expenses” entry Pursuant to RSA 83-F:5,V(b), if an extension is required a request
at the bottom. Provide detailed attachments as required (refer to must be submitted in writing to the NHDRA Property Appraisal
page 6). Division. If the taxpayer is unable to file the form as required
under RSA 83-F:5(a) or (b), penalties will be assessed under RSA
quot;Interest Expensequot; should include all interest associated with 83-F:5,VII. quot;RSA 83-F:5,VII Any person who fails to file a completed
long-term debt, including funds provided by: institutional lenders, form as required under paragraph V on or before May 1, or by the
shareholders, related entities, bonds, and others. date granted by an extension, if applicable, shall pay a penalty of
one percent of the property tax for which the person is liable. In no
quot;Income Taxesquot; include all income taxes paid for the period, as case, however, shall the penalty be less than $250 or more than
reported on Federal and State income tax returns. Do not provide $2,500. This penalty shall be treated as incident to the tax and shall
imputed or estimated taxes, only those actually paid and attributable be in addition to any other penalty applicable pursuant to paragraph
to the period associated with this return. You may attach additional VI.quot;
schedules which explain your policy and calculations for allocated
or imputed amounts, but DO NOT include them in these lines.
STEP 8:
8(a) Provide a detailed itemization of the tangible assets for each
location (by municipality), including: name of entity, location, map/
lot number, year structure was built (original year of construction),
year last refurbished (most recent year of significant refurbishment),
rated total (quot;theoreticalquot;) output capacity, original cost and net book
value.
8(b) Enter the Original Cost and Net Book Value data pertaining to
the categories listed for tangible and intangible assets not allocated
by community in Step 8(a).
8(c) Enter the sum total of Original Cost and Net Book Value from
steps 8(a) and 8(b).
IMPORTANTLY, the sum total of the Original Cost and Net Book
Value detail identified in Step 8(c) must equal the “Total Original Cost
PA-20
Instructions
Rev. 3/2009
8