This document provides instructions and forms for making Nebraska estimated income tax payments. Key details include:
- Corporations must make estimated payments if expected Nebraska tax liability exceeds $400 after credits.
- Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year.
- The forms include a worksheet to compute estimated tax, payment vouchers to submit with payments, and a payment record sheet.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making Nebraska estimated income tax payments, including:
- A corporation must make estimated payments if its Nebraska tax liability is expected to exceed $400. Payments are due in four installments on the 15th day of the 4th, 6th, 9th, and 12th months.
- The forms include a worksheet to calculate estimated tax, payment vouchers for each installment, and a record of payments form. Electronic payment options and penalties for underpayment are also described.
- Additional instructions address fiscal year tax rates, amended estimates, credits, unitary business filings, and other details related to making Nebraska estimated corporation income tax payments.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making estimated income tax payments for Nebraska corporations. It includes a worksheet to calculate estimated tax, payment voucher forms to submit installments, and details on payment deadlines, options for paying electronically, and penalties for underpayment.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
This document provides information about making prepayment of Utah fiduciary income taxes. It explains that taxpayers can make prepayments to cover their expected tax liability before the return due date to avoid penalties. It includes a worksheet to calculate the minimum required prepayment, which is either 90% of the estimated current year tax liability or 100% of the prior year's tax liability. The form also provides contact information for the Utah State Tax Commission for questions.
The document is a tax prepayment coupon from the Utah State Tax Commission that provides instructions for making prepayments on individual income tax liability. It explains that prepayments may be necessary if an individual's tax withholding is less than 90% of their current tax liability or 100% of the prior year's liability. It provides a worksheet to calculate the required prepayment amount and notes that interest and penalties may apply if sufficient payments are not made by the filing deadline. The coupon should be sent with payment to the Utah State Tax Commission by the filing due date.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1040nes_2008taxman taxman
The document provides instructions and payment vouchers for making 2008 Nebraska estimated income tax payments. It notes tax law changes from 2007 and emphasizes the need to make adequate and timely estimated payments to avoid penalties. It includes a worksheet to calculate estimated tax amounts due and instructions for completing the payment vouchers to submit estimated tax payments.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making Nebraska estimated income tax payments, including:
- A corporation must make estimated payments if its Nebraska tax liability is expected to exceed $400. Payments are due in four installments on the 15th day of the 4th, 6th, 9th, and 12th months.
- The forms include a worksheet to calculate estimated tax, payment vouchers for each installment, and a record of payments form. Electronic payment options and penalties for underpayment are also described.
- Additional instructions address fiscal year tax rates, amended estimates, credits, unitary business filings, and other details related to making Nebraska estimated corporation income tax payments.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making estimated income tax payments for Nebraska corporations. It includes a worksheet to calculate estimated tax, payment voucher forms to submit installments, and details on payment deadlines, options for paying electronically, and penalties for underpayment.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. It also provides options for electronic payment of estimated taxes by EFT or credit card.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
This document provides information about making prepayment of Utah fiduciary income taxes. It explains that taxpayers can make prepayments to cover their expected tax liability before the return due date to avoid penalties. It includes a worksheet to calculate the minimum required prepayment, which is either 90% of the estimated current year tax liability or 100% of the prior year's tax liability. The form also provides contact information for the Utah State Tax Commission for questions.
The document is a tax prepayment coupon from the Utah State Tax Commission that provides instructions for making prepayments on individual income tax liability. It explains that prepayments may be necessary if an individual's tax withholding is less than 90% of their current tax liability or 100% of the prior year's liability. It provides a worksheet to calculate the required prepayment amount and notes that interest and penalties may apply if sufficient payments are not made by the filing deadline. The coupon should be sent with payment to the Utah State Tax Commission by the filing due date.
revenue.ne.gov tax current f_1120n_insttaxman taxman
This document provides instructions for completing Nebraska's 2008 Corporation Income Tax return. It outlines who must file, when and where to file, income subject to Nebraska taxation, payment options including electronic funds transfer and credit cards, penalties, accounting methods, and other tax credits and deductions. Key reminders include no longer having to add back bonus depreciation and enhanced Section 179 deductions to Nebraska income and being able to reclaim portions of previous add-backs.
tax.utah.gov forms current tc tc-546-2009taxman taxman
1. The document provides instructions for making prepayment of individual income taxes in Utah prior to the tax return due date.
2. It notes that prepayments may not be necessary if sufficient taxes were withheld, and provides a worksheet to calculate if prepayment is required.
3. The summary also states that taxpayers have an automatic 6-month extension to file their return but not to pay taxes owed, and that penalties will be assessed if the minimum tax payment is not made by the original due date.
1) Form NJ-630 is an application for a 5-month or 6-month extension to file a New Jersey gross income tax return, but does not extend the deadline to pay taxes owed. To qualify for an extension, at least 80% of the total tax liability must be paid by the original filing deadline through withholding, estimated payments, or payment submitted with this form.
2) This form must be submitted if applying for a New Jersey extension without also applying for a federal extension, or if required to pay the New Jersey Division of Taxation by the original deadline to meet the 80% threshold.
3) The form requests identifying information and an extension request of 5 or 6 months, and must be
Form 9465-Installment Agreement Requesttaxman taxman
The document is an IRS form for requesting an installment agreement to pay back taxes owed. It provides instructions for taxpayers to set up a monthly payment plan rather than paying their full tax balance immediately. Key details include the monthly payment amount, date each payment will be due, and option to have payments automatically withdrawn from a checking account. The IRS will generally respond within 30 days to approve or deny the request, and set up the installment agreement if approved.
2008 Application for Automatic Extension of Time to Filetaxman taxman
This document is Indiana's Form IT-9, which allows taxpayers to request a 60-day extension to file their state income tax return. It explains who should file, how to calculate the minimum extension payment, and where to send the completed form and payment. Key details include that the extension maintains an April 15 payment deadline to avoid penalties and interest, and the extension payment should be claimed as a credit on the eventual tax return.
1azdor.gov Forms .. ADOR Forms 40ES%20instructionstaxman taxman
1) The document provides instructions for making estimated income tax payments in Arizona, including who must make payments, how much should be paid, and payment due dates.
2) Payments must total either 90% of the tax due for the current year or 100% of last year's tax. Payments are generally due in four equal installments by April 16, June 15, September 17, and January 15.
3) Exceptions to the four payment rule include filing by January 31 and paying in full, being a farmer/fisherman, or being a nonresident alien.
This document provides instructions for paying Utah partnership tax balances. It explains that partnerships should use the payment coupon to pay balances due when filing a paper return or to pay an existing balance after filing. It includes a payment worksheet to calculate the minimum payment due, which is 90% of the current year's liability or 100% of the previous year's liability. Penalties may be assessed for underpayment or late payment. Interest accrues until the full balance is paid.
revenue.ne.gov tax current f_1041n_insttaxman taxman
This document provides instructions for completing Nebraska's 2008 Fiduciary Income Tax Return. It discusses who must file, when and where to file, definitions of key terms, and how to report income and deductions. Key points include:
- Fiduciaries of resident estates or trusts that file a federal return must also file a Nebraska return
- The return is due by the 15th day of the 4th month after the close of the tax year
- Fiduciaries must provide beneficiaries with schedules of their share of income and deductions to report on their individual returns
- Tax may be owed on income of nonresident beneficiaries, which the fiduciary must remit or withhold
azdor.gov Forms .. ADOR Forms 140ES%20instructionstaxman taxman
This document provides instructions for making estimated income tax payments in Arizona. It explains that estimated payments are required if an individual's Arizona gross income exceeds $75,000 for single filers or $150,000 for joint filers. Payments are due in four equal installments on April 17, June 15, September 15, and January 16 of the following year. However, farmers and fishermen only need to make one payment by January 16. The document also outlines optional voluntary payment methods and includes a table to track estimated payments.
azdor.gov Forms .. ADOR Forms instr%20140EStaxman taxman
This document provides instructions for making Arizona estimated income tax payments for 2004. It states that estimated payments must be made if an individual's 2003 Arizona gross income exceeded $150,000 for married filing jointly or $75,000 for other filing statuses, and their 2004 income is expected to exceed the same thresholds. It outlines options for calculating payment amounts as 90% of the 2004 tax or 100% of the 2003 tax, and due dates of payments which are generally in four equal installments by April 15, June 15, September 15, and January 18 of the following year. Exceptions to the installment schedule are provided for farmers/fishermen and nonresident aliens.
1. This document provides instructions for making Arizona estimated income tax payments for 2003. It explains that estimated payments are required if an individual's 2002 or 2003 Arizona gross income exceeds certain thresholds based on their filing status. 2. It provides the due dates for estimated tax payments, which are generally in four equal installments on April 15, June 15, September 15, and January 15 of the following year. However, farmers and fishermen only need to make one payment. 3. The document describes three optional methods for making estimated payments and provides a table to record payments made.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
Interest and Dividends Tax Estimated Quarterly Payment Forms taxman taxman
1. The document provides instructions for making estimated tax payments for New Hampshire's Interest and Dividends Tax.
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 provides instructions for making Arizona estimated income tax payments for individuals. It states that estimated payments must reasonably reflect the taxpayer's expected Arizona income tax liability for the year. Payments are due in four installments for calendar year taxpayers, on April 17, June 15, September 15, and January 16 of the following year. Penalties may apply for underpayment or late payment of estimated taxes.
1. The document provides instructions and details for filing 2008 individual income tax returns in Nebraska.
2. It encourages filing electronically and provides options for e-filing through NebFile, a preparer, or commercial software.
3. The document outlines important information for all Nebraska filers, including completing the federal return first, entering amounts as whole dollars, obtaining correct W-2 and 1099 forms, and penalties for late or unpaid taxes.
This document provides instructions and information for filing 2008 individual income tax returns in Nebraska. It discusses electronic filing options, payment options, extensions, estimated tax payments, and other topics. Key points include:
- Taxpayers are encouraged to file electronically using the free NebFile system or hiring a tax preparer.
- The deadline to file 2008 returns was April 15, 2009. Extensions could be obtained by attaching a federal extension form.
- Taxpayers may owe penalties for underpaying estimated taxes if payments were less than 90% of the 2008 tax or 100% of the 2007 tax. Exceptions include low income or farmers/ranchers.
This document is an estimated tax payment form for Indiana taxpayers. It provides instructions for taxpayers who expect to owe more than $1,000 in state and county taxes for 2009 and need to make estimated tax payments. The form allows taxpayers to calculate their estimated total tax due, income amounts, credits, and exemptions to determine the amount due for each of four installment payments that are due in 2009 and 2010.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making Nebraska estimated income tax payments, including:
- A corporation must make estimated payments if its Nebraska tax liability is expected to exceed $400. Payments are due in four installments on the 15th day of the 4th, 6th, 9th, and 12th months.
- The forms include a worksheet to calculate estimated tax, payment vouchers for each installment, and a record of payments form. Electronic payment options and penalties for underpayment are also described.
- Additional instructions address fiscal year tax rates, amended estimates, credits, unitary business filings, and other details related to making Nebraska estimated corporation income tax payments.
tax.utah.gov forms current tc tc-548-2009taxman taxman
1) This document is a fiduciary income tax prepayment coupon from the Utah State Tax Commission that allows taxpayers to make prepayments toward their tax liability before the return due date.
2) It provides instructions on calculating required prepayments and notes that interest is charged from the original due date if the full amount owed isn't paid by then.
3) Taxpayers can pay electronically or mail the completed coupon and prepayment to the Utah State Tax Commission by the filing deadline to avoid potential penalties for unpaid taxes.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
This document is a request form for a monthly payment plan to pay back taxes owed to the Utah State Tax Commission. It provides instructions for taxpayers to request spreading payments of their tax debt over multiple months instead of paying the full amount at once. Key details include entering contact and account information, the tax period and amount owed, proposed monthly payment amounts, and requirements to have filed all prior tax returns to qualify for the payment plan. It explains the payment plan approval process and consequences for missing payments or future tax filing obligations.
Instructions for Resident And Non-Resident Individual Income Taxtaxman taxman
This document provides instructions for filing Mississippi resident and non-resident/part-year resident income tax forms for 2008. It includes details on electronic filing options, payment methods, legislative changes, residency status determination, filing deadlines, estimated tax payments, record keeping requirements, and county codes. Key details are highlighted such as electronic filing benefits, payment due dates, extension request procedures, and refund timing.
revenue.ne.gov tax current f_1120n_insttaxman taxman
This document provides instructions for completing Nebraska's 2008 Corporation Income Tax return. It outlines who must file, when and where to file, income subject to Nebraska taxation, payment options including electronic funds transfer and credit cards, penalties, accounting methods, and other tax credits and deductions. Key reminders include no longer having to add back bonus depreciation and enhanced Section 179 deductions to Nebraska income and being able to reclaim portions of previous add-backs.
tax.utah.gov forms current tc tc-546-2009taxman taxman
1. The document provides instructions for making prepayment of individual income taxes in Utah prior to the tax return due date.
2. It notes that prepayments may not be necessary if sufficient taxes were withheld, and provides a worksheet to calculate if prepayment is required.
3. The summary also states that taxpayers have an automatic 6-month extension to file their return but not to pay taxes owed, and that penalties will be assessed if the minimum tax payment is not made by the original due date.
1) Form NJ-630 is an application for a 5-month or 6-month extension to file a New Jersey gross income tax return, but does not extend the deadline to pay taxes owed. To qualify for an extension, at least 80% of the total tax liability must be paid by the original filing deadline through withholding, estimated payments, or payment submitted with this form.
2) This form must be submitted if applying for a New Jersey extension without also applying for a federal extension, or if required to pay the New Jersey Division of Taxation by the original deadline to meet the 80% threshold.
3) The form requests identifying information and an extension request of 5 or 6 months, and must be
Form 9465-Installment Agreement Requesttaxman taxman
The document is an IRS form for requesting an installment agreement to pay back taxes owed. It provides instructions for taxpayers to set up a monthly payment plan rather than paying their full tax balance immediately. Key details include the monthly payment amount, date each payment will be due, and option to have payments automatically withdrawn from a checking account. The IRS will generally respond within 30 days to approve or deny the request, and set up the installment agreement if approved.
2008 Application for Automatic Extension of Time to Filetaxman taxman
This document is Indiana's Form IT-9, which allows taxpayers to request a 60-day extension to file their state income tax return. It explains who should file, how to calculate the minimum extension payment, and where to send the completed form and payment. Key details include that the extension maintains an April 15 payment deadline to avoid penalties and interest, and the extension payment should be claimed as a credit on the eventual tax return.
1azdor.gov Forms .. ADOR Forms 40ES%20instructionstaxman taxman
1) The document provides instructions for making estimated income tax payments in Arizona, including who must make payments, how much should be paid, and payment due dates.
2) Payments must total either 90% of the tax due for the current year or 100% of last year's tax. Payments are generally due in four equal installments by April 16, June 15, September 17, and January 15.
3) Exceptions to the four payment rule include filing by January 31 and paying in full, being a farmer/fisherman, or being a nonresident alien.
This document provides instructions for paying Utah partnership tax balances. It explains that partnerships should use the payment coupon to pay balances due when filing a paper return or to pay an existing balance after filing. It includes a payment worksheet to calculate the minimum payment due, which is 90% of the current year's liability or 100% of the previous year's liability. Penalties may be assessed for underpayment or late payment. Interest accrues until the full balance is paid.
revenue.ne.gov tax current f_1041n_insttaxman taxman
This document provides instructions for completing Nebraska's 2008 Fiduciary Income Tax Return. It discusses who must file, when and where to file, definitions of key terms, and how to report income and deductions. Key points include:
- Fiduciaries of resident estates or trusts that file a federal return must also file a Nebraska return
- The return is due by the 15th day of the 4th month after the close of the tax year
- Fiduciaries must provide beneficiaries with schedules of their share of income and deductions to report on their individual returns
- Tax may be owed on income of nonresident beneficiaries, which the fiduciary must remit or withhold
azdor.gov Forms .. ADOR Forms 140ES%20instructionstaxman taxman
This document provides instructions for making estimated income tax payments in Arizona. It explains that estimated payments are required if an individual's Arizona gross income exceeds $75,000 for single filers or $150,000 for joint filers. Payments are due in four equal installments on April 17, June 15, September 15, and January 16 of the following year. However, farmers and fishermen only need to make one payment by January 16. The document also outlines optional voluntary payment methods and includes a table to track estimated payments.
azdor.gov Forms .. ADOR Forms instr%20140EStaxman taxman
This document provides instructions for making Arizona estimated income tax payments for 2004. It states that estimated payments must be made if an individual's 2003 Arizona gross income exceeded $150,000 for married filing jointly or $75,000 for other filing statuses, and their 2004 income is expected to exceed the same thresholds. It outlines options for calculating payment amounts as 90% of the 2004 tax or 100% of the 2003 tax, and due dates of payments which are generally in four equal installments by April 15, June 15, September 15, and January 18 of the following year. Exceptions to the installment schedule are provided for farmers/fishermen and nonresident aliens.
1. This document provides instructions for making Arizona estimated income tax payments for 2003. It explains that estimated payments are required if an individual's 2002 or 2003 Arizona gross income exceeds certain thresholds based on their filing status. 2. It provides the due dates for estimated tax payments, which are generally in four equal installments on April 15, June 15, September 15, and January 15 of the following year. However, farmers and fishermen only need to make one payment. 3. The document describes three optional methods for making estimated payments and provides a table to record payments made.
1. This document provides instructions for making Arizona estimated income tax payments for 2002. It explains who must make estimated payments, how to calculate payment amounts, and payment due dates.
2. Taxpayers who had Arizona gross income over $150,000 ($75,000 for individuals) in 2001 must make estimated payments in 2002 unless their 2002 income will be lower. Payments are due in four equal installments by April 15, June 17, September 16, and January 15 of the following year.
3. Farmers, fishermen, and nonresident aliens have alternative estimated payment schedules with fewer required installments. Voluntary payments can also be made by those not otherwise required to pay estimated taxes.
Interest and Dividends Tax Estimated Quarterly Payment Forms taxman taxman
1. The document provides instructions for making estimated tax payments for New Hampshire's Interest and Dividends Tax.
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 provides instructions for making Arizona estimated income tax payments for individuals. It states that estimated payments must reasonably reflect the taxpayer's expected Arizona income tax liability for the year. Payments are due in four installments for calendar year taxpayers, on April 17, June 15, September 15, and January 16 of the following year. Penalties may apply for underpayment or late payment of estimated taxes.
1. The document provides instructions and details for filing 2008 individual income tax returns in Nebraska.
2. It encourages filing electronically and provides options for e-filing through NebFile, a preparer, or commercial software.
3. The document outlines important information for all Nebraska filers, including completing the federal return first, entering amounts as whole dollars, obtaining correct W-2 and 1099 forms, and penalties for late or unpaid taxes.
This document provides instructions and information for filing 2008 individual income tax returns in Nebraska. It discusses electronic filing options, payment options, extensions, estimated tax payments, and other topics. Key points include:
- Taxpayers are encouraged to file electronically using the free NebFile system or hiring a tax preparer.
- The deadline to file 2008 returns was April 15, 2009. Extensions could be obtained by attaching a federal extension form.
- Taxpayers may owe penalties for underpaying estimated taxes if payments were less than 90% of the 2008 tax or 100% of the 2007 tax. Exceptions include low income or farmers/ranchers.
This document is an estimated tax payment form for Indiana taxpayers. It provides instructions for taxpayers who expect to owe more than $1,000 in state and county taxes for 2009 and need to make estimated tax payments. The form allows taxpayers to calculate their estimated total tax due, income amounts, credits, and exemptions to determine the amount due for each of four installment payments that are due in 2009 and 2010.
revenue.ne.gov tax current f_1120nes_2009taxman taxman
This document provides instructions and forms for making Nebraska estimated income tax payments, including:
- A corporation must make estimated payments if its Nebraska tax liability is expected to exceed $400. Payments are due in four installments on the 15th day of the 4th, 6th, 9th, and 12th months.
- The forms include a worksheet to calculate estimated tax, payment vouchers for each installment, and a record of payments form. Electronic payment options and penalties for underpayment are also described.
- Additional instructions address fiscal year tax rates, amended estimates, credits, unitary business filings, and other details related to making Nebraska estimated corporation income tax payments.
tax.utah.gov forms current tc tc-548-2009taxman taxman
1) This document is a fiduciary income tax prepayment coupon from the Utah State Tax Commission that allows taxpayers to make prepayments toward their tax liability before the return due date.
2) It provides instructions on calculating required prepayments and notes that interest is charged from the original due date if the full amount owed isn't paid by then.
3) Taxpayers can pay electronically or mail the completed coupon and prepayment to the Utah State Tax Commission by the filing deadline to avoid potential penalties for unpaid taxes.
revenue.ne.gov tax current f_1040nes_2009taxman taxman
The document provides instructions for making estimated income tax payments in Nebraska for 2009. It notes that estimated payments are required if an individual's Nebraska income tax is expected to exceed withholding and credits by $500 or more. It instructs taxpayers on how to calculate their estimated tax, when payments are due, and penalties for underpayment. The document includes worksheets, payment vouchers, and information on electronic payment options.
This document is a request form for a monthly payment plan to pay back taxes owed to the Utah State Tax Commission. It provides instructions for taxpayers to request spreading payments of their tax debt over multiple months instead of paying the full amount at once. Key details include entering contact and account information, the tax period and amount owed, proposed monthly payment amounts, and requirements to have filed all prior tax returns to qualify for the payment plan. It explains the payment plan approval process and consequences for missing payments or future tax filing obligations.
Instructions for Resident And Non-Resident Individual Income Taxtaxman taxman
This document provides instructions for filing Mississippi resident and non-resident/part-year resident income tax forms for 2008. It includes details on electronic filing options, payment methods, legislative changes, residency status determination, filing deadlines, estimated tax payments, record keeping requirements, and county codes. Key details are highlighted such as electronic filing benefits, payment due dates, extension request procedures, and refund timing.
This document contains information about New Hampshire's Interest and Dividends Tax for tax year 2008, including details about:
- Filing requirements and deadlines
- Payment options including online payments and extensions
- A tax rate of 5% on interest and dividend income
- Interest rates on late or unpaid taxes
- Where to find forms and get assistance
It provides the forms and instructions needed to file the Interest and Dividends Tax return, including extensions, estimates, and payments.
Estimated Proprietorship Business Tax Quarterly Payment Formstaxman taxman
1) This document provides instructions for filing estimated tax payments for New Hampshire proprietorship business taxes.
2) It explains who must make estimated tax payments, how to calculate the payments, and the payment due dates of April 15th, June 15th, September 15th, and December 15th.
3) The document also outlines penalties for underpayment of estimated taxes and provides contact information for additional help or questions.
tax.state.nv.us documents bank excise taxtaxman taxman
This document is a bank excise tax return form for Nevada. It requires the bank to provide the total number of branches in Nevada, the number subject to the excise tax of $1,750 per branch after exempting the first branch, any credits or amounts due, and totals for the tax, penalties, interest and total amount due. The bank must also submit a list of all its Nevada branches with addresses and open/close dates.
This document provides instructions for filing estimated tax declaration vouchers and making estimated tax payments for the 2008 tax year in Arkansas. Key details include:
- Taxpayers expecting to owe more than $1,000 in taxes must file a Declaration of Estimated Tax (Voucher 1) by April 15th for calendar year filers or by the 15th day of the 4th month of the fiscal year.
- The declaration estimates the taxpayer's income, deductions, credits and total tax for the year. Quarterly payments equaling at least 90% of the total tax must be made to avoid penalties for underestimating.
- Instructions are provided for completing the estimated tax worksheet to calculate the amount due, filling out
AR1000ES - Estimated Income Tax Vouchers & Instructions for 2008taxman taxman
This document provides instructions and estimated tax declaration vouchers for Arkansas taxpayers for tax year 2008. It explains that taxpayers must file a declaration of estimated tax if they expect to owe more than $1,000. It details when vouchers and payments are due, how to calculate estimated tax, and where to file. Failure to pay at least 90% of taxes owed may result in penalties. The vouchers allow taxpayers to make estimated tax payments in installments.
Payment Form and Application for Extension of time to file Interest and Di...taxman taxman
This document is a payment form and application for a 7-month extension to file a New Hampshire Interest and Dividends Tax return. It provides instructions for taxpayers who need to make an additional payment by the original due date to have paid 100% of the determined tax. It explains that an automatic extension is granted if 100% of the tax is paid by the due date without filing this form, and outlines who must file, when to file, recognition of civil unions, and key steps to complete the form including taxpayer identification and payment amounts.
Estimated Corporation and Combined Group Business Tax Quarterly Payment Formstaxman taxman
This document provides instructions for filing estimated corporation business tax payments in New Hampshire. It outlines that:
1) Estimated tax payments are due quarterly for any business with an estimated annual tax of $200 or more.
2) Payments can be made online or mailed to the New Hampshire Department of Revenue Administration.
3) The due dates for calendar year filers are April 15, June 15, September 15, and December 15. Fiscal year filers' dates are tied to their tax periods.
740-ES Instructions for Filing Estimated Tax Vouchers - Form 42A740-S4taxman taxman
1) This document provides instructions for filing estimated tax vouchers in Kentucky for 2009. It notes that the standard deduction has increased to $2,190 and who must make estimated tax payments. 2) Estimated tax payments are due April 15, June 15, September 15, 2009 and January 15, 2010. Failure to pay at least 70% of the tax liability may result in penalties. 3) It provides details on calculating estimated taxes, including the family size tax credit and tax rates. Farmers have different filing requirements.
Estimated Partnership Business Tax Quarterly Payment Formstaxman taxman
This document provides instructions and forms for making estimated tax payments for New Hampshire partnership business taxes. It explains that partnerships must make estimated tax payments each quarter unless their annual tax is less than $200. The form is used to calculate the estimated tax amounts due for each quarter based on the partnership's taxable income. It must be submitted along with the estimated tax payment to meet the filing deadlines of April 15, June 15, September 15, and December 15. Penalties may apply for underpayment or late payment of estimated taxes.
400-es-enabled nd.gov tax indincome forms 2008 taxman taxman
The document provides instructions for calculating and paying North Dakota estimated income tax for individuals in 2009. It explains who must pay estimated tax, how to determine the amount due, and payment amounts and due dates. The document also provides North Dakota income tax rate schedules and contact information for the North Dakota Office of State Tax Commissioner.
Declaration for Electronic Filing VA-8453taxman taxman
This document is an IRS Declaration Control Number form for an individual's Virginia state income tax return that was filed electronically. It contains information about the taxpayer's income and tax amounts according to their filed tax return. The taxpayer and paid preparer, if any, must sign the form to authorize electronic filing and direct deposit of any refund amount. The paid preparer also verifies the accuracy of the return. The form must be retained by the electronic return originator or transmitter for three years.
1040ES-ME vouchers for estimated tax paymentstaxman taxman
This document provides instructions for filing estimated individual income tax payments in Maine. It outlines who must make estimated payments, how to calculate the estimated tax, when and where payments are due. It includes a worksheet to calculate estimated tax and record of payments form. Key details include paying estimated tax in four installments on April 15, June 16, September 15, and January 15, with options to pay all at once or use prior year overpayment. Penalties apply for underpayment below required thresholds.
This document provides instructions for paying 2008 Minnesota individual income taxes. It explains that the payment is due by April 15, 2009 and if paid after that date penalties and interest must be included. It provides a worksheet to calculate the penalties and interest due based on the number of days late and unpaid tax amount. The total payment due is the unpaid taxes plus any calculated penalties and interest.
This document is a payment agreement request form for the Utah State Tax Commission. It allows taxpayers to request a monthly payment plan if they cannot pay the full amount owed on their individual income tax return. Taxpayers provide personal information and details of the requested payment plan such as the monthly payment amount and due date. The form instructions explain how to complete the form and the requirements of the payment agreement if approved.
This document is an application for an automatic extension of time to file a Nebraska corporation, fiduciary, or partnership tax return. It requests a 7-month extension until a specified future date. It requires the applicant to provide identifying information and calculates tentative tax liability, payments, and credits to determine the tax payment amount due, if any, by the original filing deadline. It must be signed by an authorized individual and submitted with any required payment to the Nebraska Department of Revenue.
Similar to revenue.ne.gov tax current f_1120nes_2008 (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.
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.
SATTA MATKA SATTA FAST RESULT KALYAN TOP MATKA RESULT KALYAN SATTA MATKA FAST RESULT MILAN RATAN RAJDHANI MAIN BAZAR MATKA FAST TIPS RESULT MATKA CHART JODI CHART PANEL CHART FREE FIX GAME SATTAMATKA ! MATKA MOBI SATTA 143 spboss.in TOP NO1 RESULT FULL RATE MATKA ONLINE GAME PLAY BY APP SPBOSS
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
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.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
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.
Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
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.
Structural Design Process: Step-by-Step Guide for BuildingsChandresh Chudasama
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
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.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
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.
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.
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
revenue.ne.gov tax current f_1120nes_2008
1. PRESRT STD
U.S. POSTAGE
PAID
P.O. BOX 94818 NEBRASKA DEPARTMENT
OF REVENUE
LINCOLN, NE 68509-4818
Questions:
Visit us at: www.revenue.ne.gov
or Call Taxpayer Assistance
1-800-742-7474 (toll free in Nebraska and Iowa)
or 1-402-471-5729
2008 NEBRASKA
CORPORATION ESTIMATED
INCOME TAX
PAYMENT VOUCHERS
Form 1120N-ES
Important Reminders: When filing its 2008 income tax return, a corporation may
subtract 20 percent of the total bonus depreciation and enhanced Section 179 expense
deduction previously added back on its 2000 through 2005 corporate returns.
The Nebraska Department of Revenue offers Electronic Funds Transfer (EFT) and
credit cards as payment options for Corporate Income Tax. These payment options
are a result of the department’s ongoing expansion of electronic commerce initiatives,
and requests by taxpayers. To enroll in the EFT program, contact the department at
1-800-433-8631 at least ten days prior to the due date of the payment. Note: EFT is
required for some taxpayers.
FORWARDING SERVICE REQUESTED
MAIL TO:
8-013-2007
TO OPEN — FOLD AND TEAR ALONG PERFORATION
2. INSTRUCTIONS
WHO MUST MAKE ESTIMATED PAYMENTS. A Nebraska Corporation year beginning in the last week of December must use the rate in effect on
Estimated Income Tax Payment Voucher, Form 1120N-ES, must be filed the following January 1st.
by every corporation subject to taxation under the Internal Revenue Code PENALTY FOR NOT PAYING ENOUGH ESTIMATED INCOME TAX.
which derives income from Nebraska if the Nebraska income tax liability A penalty at the statutory rate is imposed for underpayment of estimated tax
can reasonably be expected to exceed allowable credits by $400.00 or installments. The penalty is not due if the corporation qualifies for any of
more. The allowable credits are in lieu of intangible tax paid, the Nebraska the methods that avoid penalty listed on the Corporation Underpayment of
Charitable Endowment Tax credit, the Community Development Assistance Estimated Tax, Form 2220N.
Act credit, the Beginning Farmer credit, and various economic incentive Each corporation with an underpayment of estimated tax must file a Form
program credits reported on Form 3800N. For additional information on 2220N with its Nebraska Corporation Income Tax Return, Form 1120N. The
these credits visit our Web site www.revenue.ne.gov. estimated tax has been underpaid if the amount of payments are less than
WHEN AND WHERE TO FILE. The first payment voucher must be 100 percent of the tax shown on the return for the year after reduction by the
filed on or before the 15th day of the fourth month of the taxable year, credits other than estimated payments.
or such later date as is specified in the instruction labeled “Changes in HOW TO USE THE PAYMENT VOUCHER.
Estimated Tax.” Mail the payment voucher with remittance to the Nebraska
1. Complete the enclosed worksheet to compute your 2008
Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818.
estimated tax. If line 9 is less than $400.00, estimated tax
Mailing labels are enclosed for your convenience.
payments are not required.
PAYMENT OF ESTIMATED TAX. The estimated tax may be paid in full
2. Enter the amount shown on line 9 of the worksheet on line 1 of
with the first payment voucher or in equal installments on or before the 15th
the payment voucher.
day of the fourth, sixth, ninth, and twelfth months of the taxable year. Make
3. Enter the amount shown on line 10 of the worksheet on line 2 of
checks or money orders payable to the Nebraska Department of Revenue.
the payment voucher.
Please type or print your Nebraska identification number on the check or
4. Enter on line 3 of the payment voucher the amount of
money order. Details about EFT and credit card payment options can be
overpayment from 2007 to be credited to the installment
found on the department’s Web site at www.revenue.ne.gov. Checks written
payment.
to the Nebraska Department of Revenue may be presented for payment
5. Attach a check or money order to the payment voucher and mail
electronically.
by its due date to the Nebraska Department of Revenue, P.O.
OVERPAYMENT CREDIT FROM 2007. The amount of the overpayment
Box 94818, Lincoln, Nebraska 68509-4818. Make appropriate
may be applied in full or in part to any installment if the corporation:
entries in the Record of Estimated Tax Payments.
1. Had an overpayment on the 2007 Nebraska Corporation Income
6. For each later installment, complete lines 2, 3, and 4 of the
Tax Return, Form 1120N; and
payment voucher, attach remittance, and mail. No installment is
2. Elected to apply the overpayment to the 2008 estimated tax. required when the amount of unused 2007 overpayment is equal
CHANGES IN ESTIMATED TAX. Even though conditions existing on to or greater than the amount of installment due.
the 15th day of the fourth month of the taxable year are such that it is not LATE PAYMENTS. If you miss a payment of estimated tax or if you made
necessary to file a payment voucher, the circumstances may change so that it a mistake which caused an underpayment in earlier installments, make an
will be necessary to file estimated tax payments at a later date. In this case, immediate “catchup” payment with your next installment payment or send
the time for filing is as follows: the additional payment to the Nebraska Department of Revenue with a letter
1. 15th day of the sixth month of the taxable year if the change of explanation. The Nebraska identification number must be referenced in
occurs after the last day of the third month but before the first the letter.
day of the sixth month; OVERPAYMENT OF ESTIMATED TAX. A corporation that has overpaid
2. 15th day of the ninth month of the taxable year if the change its estimated tax may apply for a reimbursement of the overpayment if the
occurs after the last day of the fifth month but before the first day overpayment is:
of the ninth month; and 1. At least ten percent of the corporation’s expected income tax
3. 15th day of the twelfth month of the taxable year if the change liability; and
occurs after the last day of the eighth month but before the first 2. At least $500.00.
day of the twelfth month. To apply for such a reimbursement, a corporation must file a Corporation
When the first payment voucher is filed after the 15th day of the fourth Application for Adjustment of Overpayment of Estimated Tax, Form
month, the estimated tax may be paid in equal installments on the remaining 4466N, on or before the 15th day of the third month after the end of its tax
payment dates. year, and before it files its tax return.
Use the Amended Computation Schedule if, after having filed estimated UNITARY BUSINESS. Corporate taxpayers that are required to file a
payments, it is determined that the estimated tax is substantially increased single Nebraska return for a unitary business may file combined estimated
or decreased. Show the amended estimated tax on line 1 of the next payment tax payments for the group. A combined Nebraska identification number
voucher filed. is used for the group and can be requested by writing the Nebraska
FISCAL YEAR TAX RATE. Use the tax rate in effect on the first day of Department of Revenue. The same combined identification number used to
the fiscal year. The tax rate in effect for January 1 to December 31, 2008 is file estimated tax payments is assigned to the corporate taxpayer’s Nebraska
printed on the payment vouchers. A corporation using a 52-53 week fiscal corporation income tax return.
3. Nebraska Corporation Estimated FORM
1120N-ES
Income Tax Worksheet Worksheet
1 Estimated federal taxable income ................................................................................................................................................................... 1
2 Estimated Nebraska taxable income ................................................................................................................................................................ 2
3 Enter line 2 or $50,000, whichever is smaller ................................................................................................................................................... 3
4 Line 2 minus line 3 ........................................................................................................................................................................................... 4
5 Tax on line 3 (line 3 multiplied by 5.58%) ...................................................................................................... 5
6 Tax on line 4 (line 4 multiplied by 7.81%) ...................................................................................................... 6
7 Nebraska corporation estimated income tax (line 5 plus line 6) ....................................................................................................................... 7
8 Estimated credits .............................................................................................................................................................................................. 8
9 Nebraska corporation estimated income tax (line 7 minus line 8) .................................................................................................................... 9
10 COMPUTATION OF INSTALLMENTS:
If the original payment
is due to be filed on: • 15th day of the fourth month, enter 1/4 of line 9 here and on line 2 of the payment vouchers.
• 15th day of the sixth month, enter 1/3 of line 9 here and on line 2 of the remaining payment vouchers.
• 15th day of the ninth month, enter 1/2 of line 9 here and on line 2 of the remaining payment vouchers.
• 15th day of the twelfth month, enter amount on line 9 here and on line 2 of the appropriate
10
payment voucher.
4. AMENDED COMPUTATION SCHEDULE
• Use if your estimated tax changes during the year
1 1
Amended estimated tax (enter here and on line 1 of the payment voucher)................................................
2 2
Amount of 2007 overpayment elected for credit to 2008 estimated tax and applied to date........................
3 3
Estimated tax payments made to date .........................................................................................................
4 4
Line 2 plus line 3 ..........................................................................................................................................
5 5
Unpaid balance (line 1 minus line 4) ............................................................................................................
6 Amount to be paid (line 5 divided by number of remaining payments).
6
Enter here and on line 2 of the payment voucher ........................................................................................
Record of Estimated Tax Payments
(B) (C) (D)
Payment Installment (A) Amount Paid 2007 Overpayment Total Amount Paid
Number Date Date Filed (Line 4 of (Line 3 of and Credited
Payment Voucher) Payment Voucher) (Col. B plus Col. C)
1 4th Month
2 6th Month
3 9th Month
4 12th Month
CLAIM THIS AMOUNT ON YOUR 2008 NEBRASKA TOTAL
CORPORATION INCOME TAX RETURN, FORM 1120N.
NOTE: If you are not required to make an estimated tax payment on the first installment date, you may
still have to make a payment at a later date. See instruction entitled, “Changes in Estimated Tax.”
5. Nebraska Corporation FORM 1120N-ES
Estimated Income Tax 2008
Payment Voucher
$
1 Estimated tax (or amended estimated tax). Complete if an
1
original or amended computation ..................................................
2 Amount of this installment (line 10 of estimated tax worksheet
2
or line 6 of Amended Computation Schedule) ..............................
3 Amount of overpayment from last year applied to this
NEBRASKA CORPORATION INCOME TAX RATE FOR 2008
3
installment (and not applied to previous installment) ....................
$
First $50,000 of Taxable Income in
5.58% 7.81%
4 Amount of this payment (line 2 minus line 3). Enter here and
Taxable Income Excess of $50,000
4
in your Record of Estimated Tax Payments ...................................
Name of Corporation Nebraska I.D. Number Federal I.D. Number Taxable Year Ending
2
Street or Other Mailing Address
THIS INSTALLMENT IS DUE ON OR
BEFORE THE 15TH DAY OF THE 6TH
City State Zip Code
MONTH OF THE TAXABLE YEAR.
• File only if you are making a payment of estimated tax.
Use enclosed labels to mail this voucher and payment to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
8-013-2007
Nebraska Corporation FORM 1120N-ES
Estimated Income Tax 2008
Payment Voucher
$
1 Estimated tax for the 2008 tax year (line 9 of estimated
1
tax worksheet) ...............................................................................
2 Amount of this installment (line 10 of estimated tax
2
worksheet) ....................................................................................
3 Amount of overpayment from last year (all or part)
NEBRASKA CORPORATION INCOME TAX RATE FOR 2008
3
applied to this installment ..............................................................
$
First $50,000 of Taxable Income in
5.58% 7.81%
4 Amount of this payment (line 2 minus line 3). Enter here and
Taxable Income Excess of $50,000
4
in your Record of Estimated Tax Payments ...................................
Name of Corporation Nebraska I.D. Number Federal I.D. Number Taxable Year Ending
1
Street or Other Mailing Address
THIS INSTALLMENT IS DUE ON OR
BEFORE THE 15TH DAY OF THE 4TH
City State Zip Code
MONTH OF THE TAXABLE YEAR.
• File only if you are making a payment of estimated tax.
Use enclosed labels to mail this voucher and payment to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
8-013-2007
6. Nebraska Corporation FORM 1120N-ES
Estimated Income Tax 2008
Payment Voucher
$
1 Estimated tax (or amended estimated tax). Complete if an
1
original or amended computation ..................................................
2 Amount of this installment (line 10 of estimated tax worksheet
2
or line 6 of Amended Computation Schedule) ..............................
3 Amount of overpayment from last year applied to this
NEBRASKA CORPORATION INCOME TAX RATE FOR 2008
3
installment (and not applied to previous installments) ..................
$
First $50,000 of Taxable Income in
5.58% 7.81%
4 Amount of this payment (line 2 minus line 3). Enter here and
Taxable Income Excess of $50,000
4
in your Record of Estimated Tax Payments ...................................
Name of Corporation Nebraska I.D. Number Federal I.D. Number Taxable Year Ending
4
Street or Other Mailing Address
THIS INSTALLMENT IS DUE ON OR
BEFORE THE 15TH DAY OF THE 12TH
City State Zip Code
MONTH OF THE TAXABLE YEAR.
• File only if you are making a payment of estimated tax.
Use enclosed labels to mail this voucher and payment to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
8-013-2007
Nebraska Corporation FORM 1120N-ES
Estimated Income Tax 2008
Payment Voucher
$
1 Estimated tax (or amended estimated tax). Complete if an
1
original or amended computation ..................................................
2 Amount of this installment (line 10 of estimated tax worksheet
2
or line 6 of Amended Computation Schedule) ..............................
3 Amount of overpayment from last year applied to this
NEBRASKA CORPORATION INCOME TAX RATE FOR 2008
3
installment (and not applied to previous installments) ..................
$
First $50,000 of Taxable Income in
5.58% 7.81%
4 Amount of this payment (line 2 minus line 3). Enter here and
Taxable Income Excess of $50,000
4
in your Record of Estimated Tax Payments ...................................
Name of Corporation Nebraska I.D. Number Federal I.D. Number Taxable Year Ending
3
Street or Other Mailing Address
THIS INSTALLMENT IS DUE ON OR
BEFORE THE 15TH DAY OF THE 9TH
City State Zip Code
MONTH OF THE TAXABLE YEAR.
• File only if you are making a payment of estimated tax.
Use enclosed labels to mail this voucher and payment to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
8-013-2007