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 an amended Nebraska individual income tax return form for tax years 1993 through 1997. It provides fields to correct federal adjusted gross income, itemized deductions, exemptions, and adjustments in order to recalculate Nebraska income tax owed. The taxpayer is filing an amended return either because the IRS or Nebraska Department of Revenue notified them of an audit or correction to their original federal or state return.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, and Nebraska tax liability. The taxpayer filing the amended return would provide corrected amounts on lines marked (C) that differ from what was originally reported or adjusted by the IRS on lines marked (A) and (B).
1) This document is an amended Nebraska individual income tax return form for tax years before 1987.
2) It provides instructions for filing an amended return if the original federal or Nebraska return was incorrect or has been adjusted.
3) The amended return is due 90 days after filing an amended federal return or after an IRS correction becomes final. The taxpayer must attach documentation of federal adjustments.
revenue.ne.gov tax current f_1040xn_2005taxman taxman
This document is an amended Nebraska individual income tax return form for the 2005 tax year. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return for 2005 has been amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax liability, payments, credits and refunds or amounts due based on the amendments.
This document is an Iowa amended individual income tax return form (IA 1040X). It provides instructions for taxpayers to amend their previously filed Iowa individual income tax return for a given fiscal year. The form collects identification information for the taxpayer and spouse. It allows the taxpayer to correct filing status, personal exemptions or credits, income, deductions, tax owed or refund amount from the original return. The taxpayer must provide an explanation for any changes on the back of the form and attach any additional documentation as needed to support the amended return.
revenue.ne.gov tax current f_1040xn_2004taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state tax return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the updated information. It requests identification information, income and deduction amounts, tax and credit amounts, and an explanation of changes being reported.
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.
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income, credits, payments, and amounts due or owed. The taxpayer is filing an amended return because the Internal Revenue Service has corrected their federal return. They must attach a copy of the changes from the IRS.
This document is an amended Nebraska individual income tax return form for tax years 1993 through 1997. It provides fields to correct federal adjusted gross income, itemized deductions, exemptions, and adjustments in order to recalculate Nebraska income tax owed. The taxpayer is filing an amended return either because the IRS or Nebraska Department of Revenue notified them of an audit or correction to their original federal or state return.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, and Nebraska tax liability. The taxpayer filing the amended return would provide corrected amounts on lines marked (C) that differ from what was originally reported or adjusted by the IRS on lines marked (A) and (B).
1) This document is an amended Nebraska individual income tax return form for tax years before 1987.
2) It provides instructions for filing an amended return if the original federal or Nebraska return was incorrect or has been adjusted.
3) The amended return is due 90 days after filing an amended federal return or after an IRS correction becomes final. The taxpayer must attach documentation of federal adjustments.
revenue.ne.gov tax current f_1040xn_2005taxman taxman
This document is an amended Nebraska individual income tax return form for the 2005 tax year. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return for 2005 has been amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax liability, payments, credits and refunds or amounts due based on the amendments.
This document is an Iowa amended individual income tax return form (IA 1040X). It provides instructions for taxpayers to amend their previously filed Iowa individual income tax return for a given fiscal year. The form collects identification information for the taxpayer and spouse. It allows the taxpayer to correct filing status, personal exemptions or credits, income, deductions, tax owed or refund amount from the original return. The taxpayer must provide an explanation for any changes on the back of the form and attach any additional documentation as needed to support the amended return.
revenue.ne.gov tax current f_1040xn_2004taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state tax return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the updated information. It requests identification information, income and deduction amounts, tax and credit amounts, and an explanation of changes being reported.
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.
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income, credits, payments, and amounts due or owed. The taxpayer is filing an amended return because the Internal Revenue Service has corrected their federal return. They must attach a copy of the changes from the IRS.
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 provides instructions for completing Nebraska Form 2441N for child and dependent care expenses. Key details include:
- The form can be filed if your federal adjusted gross income is $29,000 or less and you do not file Federal Form 2441 or 1040A Schedule 2.
- Part I requires information about care providers, including name, address, and amount paid.
- Part II calculates a credit amount based on qualifying expenses and income limits. The credit is entered on the Refundable Child/Dependent Care Worksheet.
- Part III accounts for dependent care benefits received and calculates the amount to claim based on expenses and income limits.
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 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.
1299-S Enterprise Zones, Foreign Trade Zones, and Sub-Zonestaxman taxman
This document is an Illinois amended individual income tax return form (Form IL-1040-X) that provides instructions for correcting a previously filed Illinois tax return. It contains sections to enter personal information, provide the reason for filing an amended return, enter corrected financial information, calculate any refund or balance due, and sign the form. Supporting documentation must be provided for any corrected lines, such as federal tax forms if amending due to federal changes or Schedule M if amending additions or subtractions.
This document is a 2008 Michigan Farmland Preservation Tax Credit form. It provides instructions for agricultural property owners to calculate eligibility for a tax credit based on their farmland property taxes and agricultural gross receipts. The form has several parts that guide the applicant through determining qualification based on either gross receipts or property taxes over multiple years. It then has sections to list the applicant's enrolled farmland properties, property tax amounts, and calculation of taxes that qualify for the tax credit versus those that do not.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments to income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and other taxes owed or refund due. The form requests information about whether the taxpayer is amending due to an IRS correction or Nebraska audit notification. It also asks the reason for and documentation of any refund claim.
This document provides line-by-line instructions for completing Form K-40, the Kansas individual income tax return. It explains how to fill out taxpayer information, filing status, exemptions, the food sales tax refund, income, deductions, taxes owed, and credits. Key details include checking boxes for residency status, entering the number of exemptions and standard or itemized deductions, completing schedules for modifications to income and itemized deductions, using tax tables or computations to determine tax, and claiming a credit for taxes paid to other states.
This document provides instructions for completing New York State Form IT-2104, the Employee's Withholding Allowance Certificate. It explains how to determine the proper number of withholding allowances to claim based on an employee's filing status and income sources in order to avoid underwithholding. The form and instructions are used by employees to provide their employers with information to determine the appropriate amount of state and local income tax to withhold from paychecks.
1. This document is an Indiana state tax return form for part-year or full-year nonresidents.
2. It provides instructions for nonresidents to calculate their Indiana state income tax liability based on income earned while living in Indiana.
3. The form walks through calculating Indiana adjusted gross income, exemptions, tax credits, tax owed or refund amount.
Application for Extension of Time to File NJ Gross Income Tax Returntaxman taxman
This document is a 2008 New Jersey Homestead Rebate Application for tenants. It requests information such as the applicant's social security number, address, income, and rental payment information. The application is for tenants seeking a rebate of property taxes paid indirectly through rent. It must be filed if the applicant rented and occupied a property in New Jersey as their principal residence on October 1, 2008 and their total 2008 income was under $100,000.
Schedule A for the IT-40PNR: Income, Proration & Adjustmentstaxman taxman
This document is an Indiana Schedule A form for nonresidents to report income and calculate the portion of income taxed by Indiana. It summarizes income from the federal return and allows the reporting of adjustments. The form includes sections to report income or loss by line item from the federal return in Columns A and B. Column B is for income taxed by Indiana. It also includes sections to report adjustments to income and calculate total income.
This document provides line-by-line instructions for completing Form K-40, the Kansas individual income tax return. It explains how to fill out sections for taxpayer information, filing status, exemptions, the standard or itemized deduction, income amounts, the tax calculation, and credits. Key points covered include determining residency status, qualifying for the food sales tax refund, and calculating credits for taxes paid to other states or countries.
This document appears to be an Arizona personal income tax return form for the 1999 tax year. It includes sections to provide personal information like name, address, social security number, as well as filing status, exemptions, income and deduction amounts. The taxpayer would use this form to file their part-year Arizona personal income taxes for the period beginning in 1999 and ending in 2000.
revenue.ne.gov tax current f_1065n_schIItaxman taxman
This document is a partnership tax form for the state of Nebraska. It includes schedules to report adjustments increasing or decreasing ordinary partnership income, as well as a schedule to report the share of Nebraska income and deductions for any nonresident or corporate partners. The form is used to determine any Nebraska withholding tax required for nonresident individual partners.
This document is instructions for an Illinois tax form called Schedule ICR. It allows taxpayers to claim credits for Illinois property tax paid, K-12 education expenses, and earned income. The summary provides instructions on determining eligibility for and calculating amounts for the various nonrefundable and refundable credits available on the form.
This document provides instructions for completing Nebraska Form 2441N to claim a child and dependent care tax credit. It explains that the form should only be filed if federal adjusted gross income is $29,000 or less. The form collects information about care providers, qualifying dependents, expenses paid, earned income, and any dependent care benefits received in order to calculate the allowable credit amount.
Schedule NRH apportionment for married person electing to file singletaxman taxman
The schedule provides instructions for married persons electing to file as single to calculate the nonresident credit for Maine income tax. It involves completing columns with information from the federal tax return to determine income, deductions, exemptions, and the nonresident credit amount. The nonresident credit is calculated by determining the portion of adjusted Maine income tax that is attributable to non-Maine source income.
This document is an amended Nebraska individual income tax return form for tax year 1987. It provides instructions for taxpayers to amend their original 1987 Nebraska tax return if they have amended their federal return or need to correct information on their original state filing. The form collects identifying information and amended income and tax details to recalculate the taxpayer's Nebraska tax liability.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2008. It allows the filer to correct their original 2008 Nebraska return. The 3-page form includes sections to report corrected amounts for income, deductions, credits, taxes owed/refunded. It requires the filer to explain any changes from the original return and sign under penalty of perjury.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is a Nebraska Individual Income Tax Return form for filing an amended return for tax year 2008. It provides line items to adjust amounts reported on the original return, including federal adjusted gross income, deductions, exemptions, credits, payments, and any balance due or refund. The form requests information about reasons for the amended filing and requires explanations of changes being reported.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for 2008. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, adjustments, tax table income, income tax, and other tax. The form requests information on why the return is being amended, whether it is due to an IRS correction or federal amended return, operating loss carryback, or notification of an audit. Copies of related federal forms and schedules must be attached.
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 provides instructions for completing Nebraska Form 2441N for child and dependent care expenses. Key details include:
- The form can be filed if your federal adjusted gross income is $29,000 or less and you do not file Federal Form 2441 or 1040A Schedule 2.
- Part I requires information about care providers, including name, address, and amount paid.
- Part II calculates a credit amount based on qualifying expenses and income limits. The credit is entered on the Refundable Child/Dependent Care Worksheet.
- Part III accounts for dependent care benefits received and calculates the amount to claim based on expenses and income limits.
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 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.
1299-S Enterprise Zones, Foreign Trade Zones, and Sub-Zonestaxman taxman
This document is an Illinois amended individual income tax return form (Form IL-1040-X) that provides instructions for correcting a previously filed Illinois tax return. It contains sections to enter personal information, provide the reason for filing an amended return, enter corrected financial information, calculate any refund or balance due, and sign the form. Supporting documentation must be provided for any corrected lines, such as federal tax forms if amending due to federal changes or Schedule M if amending additions or subtractions.
This document is a 2008 Michigan Farmland Preservation Tax Credit form. It provides instructions for agricultural property owners to calculate eligibility for a tax credit based on their farmland property taxes and agricultural gross receipts. The form has several parts that guide the applicant through determining qualification based on either gross receipts or property taxes over multiple years. It then has sections to list the applicant's enrolled farmland properties, property tax amounts, and calculation of taxes that qualify for the tax credit versus those that do not.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments to income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and other taxes owed or refund due. The form requests information about whether the taxpayer is amending due to an IRS correction or Nebraska audit notification. It also asks the reason for and documentation of any refund claim.
This document provides line-by-line instructions for completing Form K-40, the Kansas individual income tax return. It explains how to fill out taxpayer information, filing status, exemptions, the food sales tax refund, income, deductions, taxes owed, and credits. Key details include checking boxes for residency status, entering the number of exemptions and standard or itemized deductions, completing schedules for modifications to income and itemized deductions, using tax tables or computations to determine tax, and claiming a credit for taxes paid to other states.
This document provides instructions for completing New York State Form IT-2104, the Employee's Withholding Allowance Certificate. It explains how to determine the proper number of withholding allowances to claim based on an employee's filing status and income sources in order to avoid underwithholding. The form and instructions are used by employees to provide their employers with information to determine the appropriate amount of state and local income tax to withhold from paychecks.
1. This document is an Indiana state tax return form for part-year or full-year nonresidents.
2. It provides instructions for nonresidents to calculate their Indiana state income tax liability based on income earned while living in Indiana.
3. The form walks through calculating Indiana adjusted gross income, exemptions, tax credits, tax owed or refund amount.
Application for Extension of Time to File NJ Gross Income Tax Returntaxman taxman
This document is a 2008 New Jersey Homestead Rebate Application for tenants. It requests information such as the applicant's social security number, address, income, and rental payment information. The application is for tenants seeking a rebate of property taxes paid indirectly through rent. It must be filed if the applicant rented and occupied a property in New Jersey as their principal residence on October 1, 2008 and their total 2008 income was under $100,000.
Schedule A for the IT-40PNR: Income, Proration & Adjustmentstaxman taxman
This document is an Indiana Schedule A form for nonresidents to report income and calculate the portion of income taxed by Indiana. It summarizes income from the federal return and allows the reporting of adjustments. The form includes sections to report income or loss by line item from the federal return in Columns A and B. Column B is for income taxed by Indiana. It also includes sections to report adjustments to income and calculate total income.
This document provides line-by-line instructions for completing Form K-40, the Kansas individual income tax return. It explains how to fill out sections for taxpayer information, filing status, exemptions, the standard or itemized deduction, income amounts, the tax calculation, and credits. Key points covered include determining residency status, qualifying for the food sales tax refund, and calculating credits for taxes paid to other states or countries.
This document appears to be an Arizona personal income tax return form for the 1999 tax year. It includes sections to provide personal information like name, address, social security number, as well as filing status, exemptions, income and deduction amounts. The taxpayer would use this form to file their part-year Arizona personal income taxes for the period beginning in 1999 and ending in 2000.
revenue.ne.gov tax current f_1065n_schIItaxman taxman
This document is a partnership tax form for the state of Nebraska. It includes schedules to report adjustments increasing or decreasing ordinary partnership income, as well as a schedule to report the share of Nebraska income and deductions for any nonresident or corporate partners. The form is used to determine any Nebraska withholding tax required for nonresident individual partners.
This document is instructions for an Illinois tax form called Schedule ICR. It allows taxpayers to claim credits for Illinois property tax paid, K-12 education expenses, and earned income. The summary provides instructions on determining eligibility for and calculating amounts for the various nonrefundable and refundable credits available on the form.
This document provides instructions for completing Nebraska Form 2441N to claim a child and dependent care tax credit. It explains that the form should only be filed if federal adjusted gross income is $29,000 or less. The form collects information about care providers, qualifying dependents, expenses paid, earned income, and any dependent care benefits received in order to calculate the allowable credit amount.
Schedule NRH apportionment for married person electing to file singletaxman taxman
The schedule provides instructions for married persons electing to file as single to calculate the nonresident credit for Maine income tax. It involves completing columns with information from the federal tax return to determine income, deductions, exemptions, and the nonresident credit amount. The nonresident credit is calculated by determining the portion of adjusted Maine income tax that is attributable to non-Maine source income.
This document is an amended Nebraska individual income tax return form for tax year 1987. It provides instructions for taxpayers to amend their original 1987 Nebraska tax return if they have amended their federal return or need to correct information on their original state filing. The form collects identifying information and amended income and tax details to recalculate the taxpayer's Nebraska tax liability.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2008. It allows the filer to correct their original 2008 Nebraska return. The 3-page form includes sections to report corrected amounts for income, deductions, credits, taxes owed/refunded. It requires the filer to explain any changes from the original return and sign under penalty of perjury.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is a Nebraska Individual Income Tax Return form for filing an amended return for tax year 2008. It provides line items to adjust amounts reported on the original return, including federal adjusted gross income, deductions, exemptions, credits, payments, and any balance due or refund. The form requests information about reasons for the amended filing and requires explanations of changes being reported.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for 2008. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, adjustments, tax table income, income tax, and other tax. The form requests information on why the return is being amended, whether it is due to an IRS correction or federal amended return, operating loss carryback, or notification of an audit. Copies of related federal forms and schedules must be attached.
This document is an amended Nebraska individual income tax return form for tax years 1998, 1999, or 2000. It provides instructions for filing an amended return if the taxpayer's federal or other state return was amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It must be filed within 90 days of amending a federal return or finalizing an IRS correction.
This document is an amended Nebraska individual income tax return form for tax years 1988, 1989, and 1990. It provides instructions for taxpayers to amend their original Nebraska tax return if they have amended their federal return or need to correct information on their original state filing. The form collects identifying information and financial data to recalculate the taxpayer's Nebraska tax liability. It includes schedules to adjust income and claim credits that impact the revised tax amount due or refund owed.
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes schedules to calculate the credit for tax paid to another state, and to determine the Nebraska tax liability for nonresidents and partial-year residents based on Nebraska source income.
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It requests identifying information, income and deduction amounts, tax and credit amounts, and an explanation of changes from the original filing.
Amended Resident Individual Income Tax Returntaxman taxman
This document provides instructions for filing an amended Oklahoma state individual income tax return using Form 511X. It notes that the correct version of Form 511X must be used depending on the tax year being amended. It emphasizes that proof of approval from the IRS for any federal amended return must be enclosed. Line by line instructions are provided for certain entries on Form 511X, highlighting which supporting documents must be enclosed for any amended amounts.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes sections to calculate Nebraska tax liability, credits against tax, payments and refunds/amount due. The form requests information about the taxpayer's filing status and exemptions on the original and amended returns.
Amended Resident Individual Income Tax Returntaxman taxman
This document provides instructions for filing an amended Oklahoma state individual income tax return using Form 511X. Key details include:
- Taxpayers must file an amended return within one year if their federal return is changed or amended.
- Separate amended returns must be filed for each tax year being amended.
- Supporting documentation must be provided for any changes reported on the amended return.
- The correct version of Form 511X must be used based on the tax year being amended.
1) Alice Hsieh filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income.
2) She claimed a standard deduction of $9,350 and had no other deductions or credits.
3) Based on her taxable income of $30,650, she owed $4,183 in federal income tax but had no withholdings or other payments, so she owed $3,783.
This document is an amended Nebraska individual income tax return form for tax year 2005. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on a previously filed Nebraska return was incorrect. The form collects identification information for the taxpayer, as well as financial information to recalculate tax amounts owed or refunds due based on the amendments.
Shannon Cheng filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income. She claimed the standard deduction of $9,350 and had no tax withheld, resulting in $4,183 in tax due. Cheng did not request a refund or direct deposit and owed $3,783 after a $400 making work pay credit.
Shannon Cheng filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income. She claimed the standard deduction of $9,350 and had no tax withheld, resulting in $4,183 in tax due. After accounting for a $400 making work pay credit, she owed $3,783.
This document is an amended Nebraska individual income tax return form for tax year 2001. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts and payments and determine if a refund is due or additional tax is owed. Key sections include recalculating income, deductions, credits, taxes, payments and determining the balance due or refund amount.
This document is Kevin Wan's 2010 Form 1040EZ tax return. It shows that Kevin earned $40,000 in wages and had no other income. As a single filer with no dependents or other deductions, Kevin's standard deduction of $9,350 reduces his taxable income to $30,650. Using the tax table, Kevin's tax amount due is $4,183. The return provides instructions for direct deposit and payment of the amount owed.
This document is an IRS Form 1040EZ for the 2010 tax year. It provides instructions for filing a basic tax return for single or married taxpayers with no dependents who had only wage/salary income reported on a W-2 form, taxable interest income under $1,500, and unemployment compensation. The summary is:
1) Monica Sagowitz is filing a single return reporting $55,000 in wages from box 1 of her W-2 form.
2) She is claiming the standard deduction of $9,350 since no one can claim her as a dependent.
3) After subtracting her deduction from her income, her taxable income is $0. She owes $
This document is an IRS Form 1040EZ for the 2010 tax year. It provides instructions for filing a basic tax return for single or married taxpayers with no dependents who had only wage/salary income and tax withheld.
The key details are:
1) Monica Sagowitz is filing as a single taxpayer and reports $55,000 in wages from box 1 of her W-2 form.
2) She had $45,650 in federal income tax withheld.
3) Based on her income and filing status, she qualifies for a $7,600 tax refund, which she elects to receive as a direct deposit.
This document is an IRS Form 1040EZ for individual income tax return filing for the year 2010. It contains information about a taxpayer named Monica B. Sagowitz including her wages of $55,000 and federal income tax withheld of $45,650. The summary is:
1) This is an IRS Form 1040EZ for 2010 individual income tax filing for Monica B. Sagowitz.
2) Monica reported $55,000 in wages and $45,650 in federal income tax withholding.
3) Based on Monica's income and withholding, she is due a tax refund of $7,600.
Similar to revenue.ne.gov tax current 1040xn-3 (20)
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
The document provides instructions for Form 541-ES, which is used to calculate and pay estimated tax for estates and trusts. Key details include:
- Estimated tax payments for 2009 are now required to be 30% of the estimated tax liability for the 1st and 2nd installments and 20% for the 3rd and 4th installments.
- Estates and trusts with a 2009 adjusted gross income of $1,000,000 or more must base estimated tax payments on their 2009 tax liability rather than the prior year's tax.
- The form and instructions provide guidance on calculating estimated tax, payment due dates, and how to complete and submit Form 541-ES.
This document provides instructions for 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.
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfthesiliconleaders
In the recent edition, The 10 Most Influential Leaders Guiding Corporate Evolution, 2024, The Silicon Leaders magazine gladly features Dejan Štancer, President of the Global Chamber of Business Leaders (GCBL), along with other leaders.
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
buy old yahoo accounts buy yahoo accountsSusan Laney
As a business owner, I understand the importance of having a strong online presence and leveraging various digital platforms to reach and engage with your target audience. One often overlooked yet highly valuable asset in this regard is the humble Yahoo account. While many may perceive Yahoo as a relic of the past, the truth is that these accounts still hold immense potential for businesses of all sizes.
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LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
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The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...ABHILASH DUTTA
This presentation provides a thorough examination of Over-the-Top (OTT) platforms, focusing on their development and substantial influence on the entertainment industry, with a particular emphasis on the Indian market.We begin with an introduction to OTT platforms, defining them as streaming services that deliver content directly over the internet, bypassing traditional broadcast channels. These platforms offer a variety of content, including movies, TV shows, and original productions, allowing users to access content on-demand across multiple devices.The historical context covers the early days of streaming, starting with Netflix's inception in 1997 as a DVD rental service and its transition to streaming in 2007. The presentation also highlights India's television journey, from the launch of Doordarshan in 1959 to the introduction of Direct-to-Home (DTH) satellite television in 2000, which expanded viewing choices and set the stage for the rise of OTT platforms like Big Flix, Ditto TV, Sony LIV, Hotstar, and Netflix. The business models of OTT platforms are explored in detail. Subscription Video on Demand (SVOD) models, exemplified by Netflix and Amazon Prime Video, offer unlimited content access for a monthly fee. Transactional Video on Demand (TVOD) models, like iTunes and Sky Box Office, allow users to pay for individual pieces of content. Advertising-Based Video on Demand (AVOD) models, such as YouTube and Facebook Watch, provide free content supported by advertisements. Hybrid models combine elements of SVOD and AVOD, offering flexibility to cater to diverse audience preferences.
Content acquisition strategies are also discussed, highlighting the dual approach of purchasing broadcasting rights for existing films and TV shows and investing in original content production. This section underscores the importance of a robust content library in attracting and retaining subscribers.The presentation addresses the challenges faced by OTT platforms, including the unpredictability of content acquisition and audience preferences. It emphasizes the difficulty of balancing content investment with returns in a competitive market, the high costs associated with marketing, and the need for continuous innovation and adaptation to stay relevant.
The impact of OTT platforms on the Bollywood film industry is significant. The competition for viewers has led to a decrease in cinema ticket sales, affecting the revenue of Bollywood films that traditionally rely on theatrical releases. Additionally, OTT platforms now pay less for film rights due to the uncertain success of films in cinemas.
Looking ahead, the future of OTT in India appears promising. The market is expected to grow by 20% annually, reaching a value of ₹1200 billion by the end of the decade. The increasing availability of affordable smartphones and internet access will drive this growth, making OTT platforms a primary source of entertainment for many viewers.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
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IMPACT Silver is a pure silver zinc producer with over $260 million in revenue since 2008 and a large 100% owned 210km Mexico land package - 2024 catalysts includes new 14% grade zinc Plomosas mine and 20,000m of fully funded exploration drilling.
1. AMENDED NEBRASKA INDIVIDUAL INCOME TAX RETURN FORM
for Tax Years 1991 and 1992
nebraska
1040XN-3
Taxable Year of Original Return
department
beginning , 19 and ending , 19
of revenue
First Name(s) and Initial(s) Last Name
Please Type or Print
PLEASE DO NOT WRITE IN THIS SPACE
Home Address (Number and Street or Rural Route and Box Number)
City, Town, or Post Office State Zip Code
Public School District Data: County of Residence If your principal source of income is from farm- Your Social Security No. Spouse's Number
ing, ranching, or fishing, check this box:
County I.D. No.
Are you filing this amended return because: Are you filing for a refund based on:
a. The Nebraska Department of Revenue has YES NO a. The filing of a federal amended return or claim for refund? YES NO
notified you that your return will be audited? Attach copies of Federal Form 1045 or 1040X and supporting schedules.
b. The Internal Revenue Service has corrected YES NO b. Carryback of a net operating loss or section 1256 loss? YES NO
your federal return? If Yes, identify office: If Yes, year of loss: Amount: $
and attach a copy of changes from Internal Revenue Service. Attach copies of Federal Form 1045 or 1040X and supporting schedules.
1 2 3
FEDERAL FILING STATUS CHECK IF: TYPE OF RETURN BEING FILED
(check only one for each return): Original Amended (on federal return) Original Amended (check only one for each return):
(1) Single (1) You were 65 or over Original Amended
(2) Married, filing joint (2) You were blind (1) Resident
(3) Married, filing separate (3) Spouse was 65 or over
(2) Nonresident or
Spouse's S.S. No.: (4) Spouse was blind
Partial-year resident
(4) Head of household (5) You can be claimed as a dependent
from 19 to 19
(5) Widow(er) with dependent child(ren) on another person's return
4 Federal exemptions (number of exemptions claimed on your federal return) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Computation of Tax (A) As Reported or Adjusted (B) Net Change (C) Correct Amount
5 Federal adjusted gross income (AGI) . . . . . . . . . . . . . . . . 5 5
6 Nebraska exemption deduction (see instructions) . . . . . . 6 6
7 Nebraska income after exemptions (line 5 minus line 6) . 7 7
8 Nebraska standard deduction (see instructions) . . . . . . . . 8 8
8-499-91 Rev. 6-94 Supersedes 8-499-91 Rev. 10-93
9 Federal total itemized deductions . . . . . . . . . . . . . . . . . . . 9 9
10 State and local income tax included in line 9 . . . . . . . . . . 10 10
11 Nebraska itemized deductions (line 9 minus line 10) . . . . 11 11
12 Amount from line 8 or line 11, whichever is greater . . . . . 12 12
13 Nebr. income before adjustments (line 7 minus line 12) . . 13 13
14 Adjustments increasing federal AGI . . . . . . . . . . . . . . . . . 14 14
15 Adjustments decreasing federal AGI . . . . . . . . . . . . . . . . . 15 15
16 Nebr. tax table income (line 13 plus line 14 minus line 15) 16 16
17 Nebraska income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17
18 Nebraska minimum or other tax . . . . . . . . . . . . . . . . . . . . 18 18
19 Total Nebraska income tax . . . . . . . . . . . . . . . . . . . . . . . . 19 19
20 Credit for tax paid to another state . . . . . . . . . . . . . . . . . . 20 20
21 Credit for the elderly or disabled . . . . . . . . . . . . . . . . . . . . 21 21
22 Community Development Assistance Act credit . . . . . . . . 22 22
23 Form 3800N credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 23
24 Credit for child and dependent care expenses . . . . . . . . . 24 24
25 Total nonrefundable credits (total of lines 20 through 24) . 25 25
26 Line 19 minus line 25 (if less than zero, enter -0-) . . . . . . 26 26
27 Nebraska depreciation surcharge . . . . . . . . . . . . . . . . . . . 27 27
28 Add lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28
29 Nebraska income tax withheld . . . . . . . . . . . . . . . . . . . . . . 29 29
30 Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . 30 30
31 Form 4136N credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 31
32 Amount paid with original return, plus additional payments made after it was filed . . . . . . . . . . . . . . . . . . . . . . 32
33 Total payments (total of lines 29 through 32, column C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 Overpayment allowed on original return, plus additional overpayments allowed after it was filed . . . . . . . . . . . 34
35 Line 33 minus line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
36 TAX DUE (subtract line 35 from line 28, column C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Interest (on line 36 amount – see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
39 Total BALANCE DUE (total of lines 36 through 38). Pay in full with this return . . . . . . . . . . . . . . . . . . . . . . . . . 39
40 REFUND to be received (subtract line 28, column C, from line 35) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
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 correct and complete.
sign Your Signature Date Signature of Preparer Other than Taxpayer Date
here Spouse's Signature (if filing jointly both must sign) Phone Number City State Zip Code
2. NEBRASKA SCHEDULE I — Nebraska Adjustments to Income FORM
NEBRASKA SCHEDULE II — Credit for Tax Paid to Another State
1040XN-3
nebraska
department
NEBRASKA SCHEDULE III — Computation of Nebraska Tax
of revenue
Name as Shown on Form 1040XN-3 Social Security Number
Explanation of Changes
Attach additional sheets or schedules if necessary
Reference net change (column B) and line number
Nebraska Schedule I — Nebraska Adjustments to Income
for Nebraska Residents, Nonresidents, and Partial-Year Residents
PART A — Adjustments Increasing Federal Adjusted Gross Income
41 Total adjustments increasing income (include interest (A) As Reported or Adjusted (B) Net Change (C) Correct Amount
from non-Nebraska state and local obligations). Enter
here and on line 14, Form 1040XN-3 .................................. 41 41
PART B — Adjustments Decreasing Federal Adjusted Gross Income
42 State income tax refund deduction ...................................... 42 42
43 Interest or dividend income from U.S. obligations ............... 43 43
44 Tier I or II benefits paid by the Railroad Retirement Board 44 44
45 Special capital gains deduction ........................................... 45 45
46 Other adjustments decreasing income ................................ 46 46
47 Total adjustments decreasing income. Enter here and on
line 15, Form 1040XN-3 ...................................................... 47 47
Nebraska Schedule II — Credit for Tax Paid to Another State for Full-Year Residents Only
If line 49 or 51 is amended, a copy of the return filed with another state must be attached
(A) As Reported or Adjusted (B) Net Change (C) Correct Amount
48 Total Nebraska income tax (line 19, Form 1040XN-3) ........ 48 48
49 Adjusted gross income from another state (do not enter
amount of taxable income from the other state) .................. 49 49
50 Computed tax credit (divide line 49 by [line 5, 1040XN-3,
plus line 41 minus line 47], then multiply by line 48) ........... 50 50
51 Tax due and paid to another state (do not enter amount
withheld for the other state) ................................................. 51 51
52 Maximum tax credit (line 48, 50, or 51, whichever is least).
Enter amount here and on line 20, Form 1040XN-3 ........... 52 52
Nebraska Schedule III — Computation of Nebraska Tax
Nonresidents and partial-year residents complete lines 53 through 60 below
(A) As Reported or Adjusted (B) Net Change (C) Correct Amount
53 Nebraska tax table income (from line 16, Form 1040XN-3) 53 53
54 Nebraska income tax: $ , minus credits for
partial-year residents: $ . Enter difference here 54 54
55 Nebraska minimum and other taxes (see instructions) ....... 55 55
56 Income derived from Nebraska sources ............................. 56 56
57 Adjustments as applied to Nebraska income, if any ........... 57 57
58 Nebraska adjusted gross income (line 56 minus line 57) ... 58 58
59 Nebraska share of line 54. Enter here and on line 17,
Form 1040XN-3 (see instructions) ...................................... 59 59
60 Nebraska share of line 55. Enter here and on line 18,
Form 1040XN-3 (see instructions) ...................................... 60 60
FOR NEBRASKA DEPARTMENT OF REVENUE USE ONLY
Batch Number Report Number Claim Number Amount Received Amount Refunded
3. AMENDED NEBRASKA INDIVIDUAL INCOME TAX RETURN
for Tax Years 1991 and 1992
This Form 1040XN-3 is to be used only when returns for tax years 1991 and 1992 are amended. Returns for other years cannot be
amended using this form. The proper Form 1040XN may be obtained from the taxpayer assistance offices listed on page 4.
INSTRUCTIONS
AN AMENDED NEBRASKA INDIVIDUAL INCOME TAX Confidential tax information will be given only by return telephone
RETURN, Form 1040XN-3, is filed whenever the taxpayer’s federal call after the caller’s identity has been established. A representative
tax return is amended or corrected, or whenever the information on of a taxpayer requesting confidential tax infor-mation must have a
a Nebraska return previously filed is not correct. If a resident power of attorney on file with the department before any information
taxpayer claimed credit for tax paid to another state and the other will be released. An income tax return signed by the preparer is
state’s return is amended or corrected, an amended Nebraska return considered a limited power of attorney authorizing the department to
must also be filed. Form 1040XN-3 may only be filed after the release only the information contained on that return to the preparer.
Nebraska Individual Income Tax Return, Form 1040N, has been
filed. SPECIFIC INSTRUCTIONS
The amended return is due 90 days after filing an amended federal COUNTY OF RESIDENCE is the place where you maintained
return or after an Internal Revenue Service correction becomes final. your home in the year being amended. If you are a nonresident of
A correction is final, even though the taxpayer and the IRS are still Nebraska, enter “nonresident.”
contesting the amount due, whenever one of the following has PUBLIC SCHOOL DISTRICT DATA. All residents and partial-
occurred: year residents who reside in Nebraska on December 31 of the year
being amended must complete the school district data. A complete
1. The tax has been paid by the taxpayer;
list of the school identification numbers to be used is contained in the
2. The examining officer’s findings have been accepted by
most recent Nebraska Individual Income Tax Booklet.
the taxpayer;
Nonresidents or partial-year residents who did not reside in Nebraska
3. A closing agreement has been approved by the IRS; or on December 31 of the year being amended do not complete the
public school district data.
4. A decision of a court has become final.
LINE 1. A change in the filing status can only be made when the
Attach copies of the federal claim for refund, the audit determination
federal filing status has been changed. An exception is made when a
of the IRS, or the amended federal return to the amended Nebraska
joint federal return was filed and the Nebraska residency of the
return. If you are filing for a refund more than three years after the
spouse is different.
filing of the original return or for a refund due to a net operating loss
The residencies are different when, during all or some part of the year,
carryback more than three years after the due date of the loss year’s
one spouse is a resident and the other spouse is a nonresident at the
return, attach dated proof of federal acceptance of your federal
same time. The couple with different residencies may file original
refund or copies of federal or Nebraska waivers of the statute of
returns with Nebraska on either a joint return or a separate return
limitations to each amended return affected.
basis.
An amended return based on the filing of a federal protective claim
The couple who has filed separate Nebraska returns may elect, either
with the IRS does not require the filing of an amended Nebraska
before or after the original return is due, to file a joint return with
return as a protective claim. The payment by the IRS of a refund on
Nebraska. They are then taxed as though both were residents during
a protective claim is a federal change that must be reported within 90
the time either was a resident.
days of such refund.
The couple with different residencies who filed a joint Nebraska
An oral hearing may be requested when filing for a refund on Form
return and wish to change to separate returns must follow the steps
1040XN-3 by writing the request on the Explanation of Changes,
provided in Revenue Ruling 22-81-2.
Form 1040XN-3.
LINE 2. Check the appropriate boxes if you or your spouse were 65
NEBRASKA NET OPERATING LOSS. If you are carrying back
or over, blind, or could be claimed as a dependent on another’s
a Nebraska net operating loss, you must attach the appropriate
return.
Nebraska Net Operating Loss Worksheet, Form NOL. Enter the
LINE 3, TYPE OF RETURN BEING FILED. Residency is
federal adjusted gross income which you originally reported on line
determined in accordance with the Form 1040N instructions.
5, column A; and report only the Nebraska NOL which you computed
Military service members can refer to the Nebraska Income Tax for
on Form NOL, line 5, column B.
Military Service Members Information Guide.
TAXPAYER ASSISTANCE is available at the Nebraska
LINE 5. Enter adjusted gross income from your federal return.
Department of Revenue offices located in Grand Island, Lincoln,
LINE 6. To compute the Nebraska exemption deduction, multiply
Norfolk, North Platte, Omaha, and Scottsbluff.
the number of exemptions (line 4) by $1,290 for 1991 and by $1,360
The addresses and phone numbers are shown on page 4 of these
for 1992.
instructions. Hours are 8 a.m. to 5 p.m., Monday through Friday, and
LINE 8. Nebraska standard deduction is the same as the federal
at such other times and places as may be announced. Persons within
standard deduction allowed on your federal return.
Nebraska may also call for taxpayer assistance toll free by dialing 1-
LINES 9 THROUGH 11. Only taxpayers who itemized should
800-742-7474. If you are located outside Nebraska, you must call
complete these lines. Nebraska itemized deductions (line 11), is
402-471-5729.
1
4. calculated by subtracting line 10 from line 9 (the result should not be of the corrected Federal Schedule R or RP is to be attached to verify
less than 0). If the result on line 11 is less than the amount of the any change in the Nebraska credit.
federal standard deduction to which you were entitled, return to line
LINE 22, COMMUNITY DEVELOPMENT ASSISTANCE ACT
8, and enter on line 8 the federal standard deduction to which you
CREDIT. Individuals are allowed a credit for contributions made to
would have been entitled, based on your federal filing status. Enter a community betterment organization approved by the Department
the line 8 amount on line 12. of Economic Development.
LINE 12. Enter line 8 amount or, if you itemized on your Federal
Attach the Nebraska Community Development Assistance Act
Form 1040, and line 11 is greater than line 8, enter line 11.
Credit Computation, Form CDN, to the Form 1040XN-3 if this credit
LINE 14. Enter amount from Amended Nebraska Individual Income is being claimed or amended.
Tax Return, Form 1040XN-3, line 41, Schedule I.
LINE 23, FORM 3800N CREDIT. If you are correcting the amount
LINE 15. Enter amount from Amended Nebraska Individual Income of Nebraska Employment and Investment Credit, a copy of the
Tax Return, Form 1040XN-3, line 47, Schedule I. original and corrected credit computation (Form 3800N) is to be
attached.
LINE 17. Use the Nebraska Tax Table for the taxable year you are
amending or Form 1040XN-3, Schedule III, line 59, to determine the LINE 24, CREDIT FOR CHILD AND DEPENDENT CARE
Nebraska income tax. EXPENSES. Nebraska residents are allowed a nonrefundable
LINE 18. The Nebraska minimum or other tax is the sum of (1) credit equal to 25 percent of the allowable federal credit. Full-year
federal alternative minimum tax; (2) federal tax on lump-sum residents should enter the credit on line 24, and partial-year residents
distributions of pensions; and (3) federal tax on premature individual should include the credit on line 54. If you are correcting this credit,
retirement account distributions, multiplied by the tax rate of 25.9 the change must be explained in detail on Nebraska Explanation of
percent. Changes.
USE THE FOLLOWING WORKSHEET to calculate LINE 27, NEBRASKA DEPRECIATION SURCHARGE. If you
Nebraska minimum or other tax. are correcting the amount of Nebraska depreciation surcharge, a copy
of the original and corrected computation (Form DPR) is to be
attached.
NEBRASKA MINIMUM OR OTHER TAX WORKSHEET
1. Alternative minimum tax, amount on Federal
The Nebraska depreciation surcharge was invalidated for the
Form 6251 recalculated for Nebraska in
1991 tax year by the Nebraska Supreme Court. However, the
accordance with Nebraska revenue rulings for
1991 or 1992 minimum tax .............................. Legislature re-enacted this surcharge for 1992. Do not use this
amended return to claim a refund of the depreciation surcharge
2. Tax on lump-sum distributions, (enter federal
tax amount from Fed. Form 4972) ................... paid in 1991. Instead, the 1991 depreciation surcharge is to be
credited against your 1992 tax liability on the 1992 Individual
3. Tax on premature distributions from an IRA or
qualified retirement plan (enter federal tax Income Tax Return, Form 1040N. See the 1992 Form 1040N for
amount from Fed. Form 5329) ......................... further information.
4. SUBTOTAL (Add lines 1 through 3) ............... LINE 29, NEBRASKA INCOME TAX WITHHELD. If you are
correcting the amount of income tax withheld on line 29, you must
5. TOTAL (line 4 multiplied by .259) ....................
attach a Nebraska copy of any additional or corrected Wage and Tax
ENTER THIS TOTAL ON LINE 18, FORM 1040XN-3
Statements, Federal Form W-2, which were not filed with your
Nonresidents and partial-year residents, enter result
on line 55, Nebraska Schedule III original return.
Nonresidents are to include on line 29 the credit for Nebraska income
Attach a copy of your Federal Form 4972, 5329, or
tax paid on their behalf by a partnership, S corporation, estate, or trust
recalculated Form 6251 if you are amending the
as reported on Form 14N.
tax previously reported.
LINE 30, ESTIMATED TAX PAYMENTS. Enter the total
LINE 19. Total Nebraska tax is the sum of lines 17 and 18. If line 19
Nebraska estimated income tax paid for the taxable year you are
is changed and you had previously claimed a credit for tax paid to
amending. Include the income tax credit which was not refunded to
another state, enter the revised tax amount on line 48 of Nebraska
you from the previous tax year. If the amount on line 30, column C,
Schedule II, and complete the rest of the schedule.
is greater than the amount on line 30, column A, you must attach
copies of all of your payments (canceled checks or money orders) of
LINE 20, CREDIT FOR TAX PAID TO ANOTHER STATE. If
Nebraska estimated income tax for the taxable year you are
line 19 is changed, complete Schedule II of Form 1040XN-3 to
amending.
determine the amount to enter on line 20, column C. If the other
state’s return is amended or changed by the other state, file Form LINE 31, FORM 4136N CREDIT. If you are correcting
1040XN-3, including Schedule II, to report the change. Explain any nonhighway use motor vehicle fuels credit, the change must be
change in detail on Nebraska Explanation of Changes. explained in detail on Nebraska Explanation of Changes. The gallons
of fuel claimed must be for the period in which they were purchased.
See Schedule II instructions on page 4 for additional information.
If you are amending this credit, a Nebraska Nonhighway Use Motor
LINE 21, CREDIT FOR THE ELDERLY OR DISABLED.
Vehicle Fuels and Special Fuel User Permitholder’s Credit
Nebraska residents are allowed a nonrefundable credit equal to 100
Computation, Form 4136N, is required. See Form 4136N for
percent of the allowable federal credit. Full-year residents should
information regarding the special fuel user permitholder’s credit.
enter the credit on line 21, and partial-year residents should include
LINE 32, AMOUNT PAID. Enter on line 32 the amount of tax paid
the credit on line 54. If you are correcting this credit, the change must
be explained in detail on Nebraska Explanation of Changes. A copy with the original return plus any tax payments for the same taxable
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5. EXPLANATION OF CHANGES
year made after the filing of your original return. Do not include the
portion of a payment which was for interest or penalty. Print or type your explanation of changes on Form 1040XN-3 . Or
LINE 34, OVERPAYMENTS ALLOWED. Enter on line 34 the attach a schedule for each change reported on this return or entered
amount of overpayment allowed on your original return, previous in column B, lines 5 through 31. Attach a copy of each federal form
amended returns, or as later corrected by the Nebraska Department used in reporting the change. If you are filing an amended return due
of Revenue. This includes both amounts refunded and amounts to an audit by the IRS or the Nebraska Department of Revenue, attach
applied to the succeeding year’s estimated tax. Do not include a copy of the audit determination. If you are filing for an income tax
refund due to a carryback of a Nebraska net operating loss, you must
interest received on any refund.
attach a copy of either Federal Form 1045 or 1040X and supporting
LINE 37, PENALTY. If your original return was not filed by the due
schedules and a copy of Nebraska Net Operating Loss Worksheet. If
date, or during the period of an extension, and line 36 indicates a tax
you are filing an amended return due to a change in Nebraska credits
due, it is necessary to calculate a penalty for failure to timely file.
claimed, attach the applicable schedule, form, or other state’s return
Multiply the line 36 amount by five percent per month or fraction of
or audit determination.
a month, but not more than a total of 25 percent, from the due date
as extended until the original return was filed. Enter the result on line INSTRUCTIONS FOR NEBRASKA SCHEDULE I
37. Nebraska Adjustments to Income
for Nebraska Residents, Nonresidents,
If this amended return is being filed because of a change made by the
and Partial-Year Residents
IRS and the IRS assessed a penalty, multiply the line 36 amount by
the same percentage used by the IRS. Enter the result on line 37. If LINE 41, TOTAL ADJUSTMENTS INCREASING INCOME.
both the penalty for failure to timely file and the penalty because of Interest from non-Nebraska state and local municipal obligations is
an IRS assessment are calculated, enter the larger amount on line taxable income for the state.
37.
An S corporation’s loss distribution from non-Nebraska sources
Additional penalties may be imposed for: increases income and is reported on line 41.
LINES 42 THROUGH 46, TOTAL ADJUSTMENTS DE-
1. Failure to pay tax when due,
CREASING FEDERAL ADJUSTED GROSS INCOME.
2. Failure to file an amended return when required,
Adjustments decreasing Nebraska taxable income, such as state
3. Preparing or filing a fraudulent income tax return, income tax refund, interest or dividend income from U.S.
government bonds, other U.S. obligations, or Tier I or Tier II benefits
4. Understatement of income on an income tax return, or
paid by the Railroad Retirement Board, can be deducted from income
5. Underpayment of estimated tax.
for Nebraska income tax purposes.
LINE 38, INTEREST. If line 36 indicates that tax is due, interest is
List the source of any adjustments on an attached schedule. A list of
due at the statutory rate from the original due date to the date the tax
qualifying U.S. government obligations is included in Revenue
is paid. The statutory rate of interest is 14% per year through
Ruling 22-87-2. Interest income derived from the following sources
December 31, 1992. Beginning January 1, 1993, the interest rate is
is subject to Nebraska income tax and cannot be included in the
7% per year. You may need to calculate interest using both rates
amount on line 43:
depending on when the Form 1040XN-3 is filed and the tax paid.
1. Savings and loan associations or credit unions.
Contact the department if you need help in calculating the
appropriate amount of interest due. 2. Mortgage participation certificates issued by the Federal
National Mortgage Association.
If you are due interest on the refund, it will be calculated by the
3. Washington Metropolitan Area Transit Authority.
department and added to the amount shown on line 40.
4. Interest on federal income tax refunds.
LINE 39, TOTAL BALANCE DUE. Enter the total of lines 36
through 38. Attach check or money order payable to the Nebraska 5. Gains on the sale of tax-exempt municipal bonds and U.S.
Department of Revenue, and all required schedules to your amended government obligations.
return and mail to the Nebraska Department of Revenue, P.O. Box
6. Income from repurchase agreements involving U.S.
94818, Lincoln, Nebraska 68509-4818. government obligations.
LINE 40, REFUND. Enter the overpayment amount. This will be If the interest or dividend income from U.S. goverment obligations
refunded separately from an amount claimed as an overpayment on is derived from a partnership, fiduciary, or S corporation, the partner,
your original return. An amount less than $2.00 will not be refunded. beneficiary, or shareholder claiming the Nebraska adjustment
None of the overpayment will be applied to estimated tax for any decreasing federal taxable income must attach the applicable Federal
year. Sch. K-1.
If a taxpayer has an existing tax liability of any kind with the Special capital gains deduction. If you are correcting the
department, an overpayment shown on this return may be applied to amount of special capital gains deduction, copies of the original and
such liability. The department will notify the taxpayer if the corrected Special Capital Gains Deduction Computation, Form
overpayment has been applied against another tax liability. 4797N, and Federal Schedule D must be attached.
SIGNATURES. Both husband and wife are to sign their joint return. Native American Indians residing on a Nebraska reservation
If another person signs this return for the taxpayer, a copy of a power with income derived from sources within the boundaries of the
of attorney or court order authorizing the person to sign the return reservation may deduct such income on line 46 as this is an allowable
must be on file with this department or attached to this return. adjustment decreasing federal taxable income.
Military personnel cannot deduct military pay as this is not
Any person who is paid for preparing a taxpayer’s return must also
an allowable adjustment decreasing federal taxable income.
sign the return as preparer.
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6. Residents are not allowed to deduct income earned or derived filed with another state must be attached. If the entire return is not
outside Nebraska. However, a resident may be entitled to a credit for attached, credit for tax paid to another state will not be allowed.
income tax paid to another state. See the instructions for Credit for
INSTRUCTIONS FOR NEBRASKA SCHEDULE III
Tax Paid to Another State, Nebraska Schedule II.
Computation of Nebraska Tax
LINE 46. Enter other adjustments decreasing income. An S corpo-
NONRESIDENTS AND PARTIAL-YEAR RESIDENTS. If you
ration’s income distribution from non-Nebraska sources decreases
have income derived from Nebraska sources and you have Nebraska
income and should be reported on line 46.
adjustments to income, you must complete lines 41 through 47. Use
LINE 47. Total adjustments decreasing taxable income are the sum your copy of your original return and instructions to make the
of lines 42 through 46. necessary tax computations. Enter the amounts from lines 41 and 47
on lines 14 and 15 respectively, Form 1040XN-3.
INSTRUCTIONS FOR NEBRASKA SCHEDULE II
LINE 54. Use the Nebraska tax table contained in the 1991 or 1992
Credit for Tax Paid to Another State
1040N booklet to determine the Nebraska income tax on line 54,
for Full-Year Residents Only
Nebraska tax table income. Enter zero (0) in the credit space, and
A credit for tax paid to another state is allowed only for full-year enter the tax on line 54.
residents. A change on line 19, total Nebraska tax, requires Credit for Partial-year residents should enter the Nebraska tax amount from the
Tax Paid to Another State, Schedule II, to be recalculated. If the Nebraska Tax Table, based on line 54 income, less their Nebraska
amended Schedule II on the back of Form 1040XN-3 is not credit for the elderly or disabled and credit for child and dependent
completed, adequate supporting schedules must be attached.
care expenses. See instructions for lines 21 and 24 for specific
information.
If the other state’s return is amended or changed by the other state,
Form 1040XN-3 is to be filed to report the change in the credit for Nonresidents enter the Nebraska tax on the line 54 income amount
tax paid to the other state. Attach a complete copy of the return from the Nebraska Tax Table. Nonresidents are not allowed a
including schedules and attachments or a copy of a letter or statement Nebraska credit for the elderly or disabled or a credit for child and
from the other state or subdivision indicating the amount of income dependent care expenses; therefore, nonresidents should enter zero
reported and corrected tax paid. If the subdivision does not require (0) in the credit space.
that an income tax return be filed, attach a copy of the statement from
LINE 55. To calculate the Nebraska minimum or other tax, see the
the employer showing the corrected amount of tax withheld. Failure
worksheet provided in the line 18, Form 1040XN-3, instructions.
to attach supporting documents may cause the credit to be
LINE 56. Income derived from Nebraska sources includes income
disallowed.
from wages, interest, dividends, business, farming, partnerships, S
Refer to the instructions on Schedule II of the Form 1040N for the corporations, estates and trusts, gain or loss, rents and royalties, and
taxable year you are amending for more details on the calculation and personal services provided in Nebraska by nonresidents.
limitations of this credit.
LINES 59 AND 60. Add line 5 and line 41, then subtract line 47.
LINE 49, ADJUSTED GROSS INCOME FROM ANOTHER Divide line 58 by that amount. Then multiply the result by line 54 or
STATE. If lines 49 or 51 are changed, a complete copy of the return line 55, as appropriate.
FOR NEBRASKA TAX ASSISTANCE
Contact your regional office or call Toll Free *1-800-742-7474.
Lincoln residents call 471-5729.
** For TT (Text Telephone) dial 1-800-382-9309. Scottsbluff Norfolk
Omaha
North Platte
Grand Island
GRAND ISLAND
SCOTTSBLUFF Lincoln
First Federal Building, Suite 460
Panhandle State Office Complex
1811 West Second Street
4500 Avenue I, Box 1500
Grand Island, Nebraska 68803-5413
Scottsbluff, Nebraska 69361-1500
Telephone (308) 385-6067
Telephone (308) 632-1200
NORFOLK
NORTH PLATTE OMAHA LINCOLN
Bank of Norfolk Building, Suite 301
Craft State Office Building Nebraska State Office Building Nebraska State Office Building
100 North 13th Street
200 South Silber Street 1313 Farnam-on-the-Mall 301 Centennial Mall South
Norfolk, Nebraska 68701-3708
North Platte, Nebraska 69101-4219 Omaha, Nebraska 68102-1871 Lincoln, Nebraska 68509-4818
Telephone (402) 370-3333
Telephone (308) 535-8250 Telephone (402) 595-2065 Telephone (402) 471-5729
* Toll free from within the continental United States.
** TDD (Telecommunication Device for the Deaf) is designated by the use of “TT” (Text Telephone), which is consistent with the Americans with Disabilities Act.
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