This document is a form used to compute various tax credits available in Nebraska, including credits for job creation and investment incentives. It provides instructions for taxpayers to calculate credits earned under the Employment Expansion and Investment Incentive Act (LB 270) and distribute those credits to partners or shareholders. The form guides the taxpayer through calculating total available credits, applying credits to reduce tax liability, and carrying forward any unused credits to future tax years.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for taxpayers claiming various Nebraska job creation and investment incentives. The form guides the taxpayer through calculating available credits, distributing credits to partners or shareholders, and claiming credits to reduce their tax liability or carry credits forward to future tax years. It includes sections to report employment expansion incentive credits, renewable energy credits, and credits distributed from other entities.
revenue.ne.gov tax current f_1065n_schIItaxman taxman
This document is a Nebraska Schedule II and III tax form for partnerships. Schedule II lists adjustments that increase or decrease ordinary partnership income reported on the federal Form 1065. These include rental income/losses, portfolio gains/losses, and other partnership items. Schedule III provides information about nonresident and corporate partners, including each partner's share of Nebraska partnership income and calculations for Nebraska withholding tax.
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.
The document is HCA's 2002 annual report. It summarizes that 2002 was a successful year for HCA financially and in resolving investigations by the federal government. HCA reinvested $1.7 billion in its existing facilities and acquired additional hospitals. It also initiated several long-term programs to develop its workforce, such as scholarships through HCA Cares and military training through Army PaYS, to address the national nursing shortage. The CEO and COO were pleased with progress in 2002, their first full year in their roles, and committed to continued investment in facilities, technology, and employees.
This financial document summarizes Prophecy Coal Corp's condensed consolidated interim financial statements for the nine month period ended September 30, 2011. It includes the condensed consolidated interim statements of financial position, operations and comprehensive loss, changes in equity, and cash flows. Notes to the financial statements provide details on the nature of operations, basis of preparation of the financial statements, acquisitions and restatements, segmented information, cash and cash equivalents, and other assets and liabilities. Management is responsible for the preparation of the financial statements and maintaining internal controls, while the Board of Directors provides oversight.
This document summarizes the condensed consolidated financial statements of Wipro Limited and its subsidiaries for the quarter ended December 31, 2008 and the fiscal year ended March 31, 2008. It includes a condensed consolidated balance sheet, profit and loss account, and cash flow statement. The balance sheet shows the company had total assets of Rs. 181,683 million as of December 31, 2008, with shareholders' funds of Rs. 133,913 million. In the quarter ended December 31, 2008, the company reported a net profit of Rs. 10,039 million. For the fiscal year ended March 31, 2008, net profit was Rs. 28,897 million.
This document is a Nebraska Partnership Return of Income form for the tax year 2008. It provides lines to report ordinary income, Nebraska adjustments increasing/decreasing ordinary income, Nebraska adjusted income, income reported to Nebraska, percentage of ownership by nonresident partners, income subject to withholding, Nebraska income tax withheld, credits/recapture, prior payments, tax due, and overpayment refund. Accompanying schedules provide lines to report income apportionment to Nebraska using a sales factor apportionment method.
This document provides an annual report summary for Jacobs Engineering Group for fiscal year 2003. It highlights increased revenues and record net income compared to previous years. It also summarizes key financial metrics like backlog, assets, and return on equity. The report discusses Jacobs' continued focus on safety, quality, and client satisfaction. It reaffirms Jacobs' core values of being relationship-based and putting people and growth as top priorities.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for taxpayers claiming various Nebraska job creation and investment incentives. The form guides the taxpayer through calculating available credits, distributing credits to partners or shareholders, and claiming credits to reduce their tax liability or carry credits forward to future tax years. It includes sections to report employment expansion incentive credits, renewable energy credits, and credits distributed from other entities.
revenue.ne.gov tax current f_1065n_schIItaxman taxman
This document is a Nebraska Schedule II and III tax form for partnerships. Schedule II lists adjustments that increase or decrease ordinary partnership income reported on the federal Form 1065. These include rental income/losses, portfolio gains/losses, and other partnership items. Schedule III provides information about nonresident and corporate partners, including each partner's share of Nebraska partnership income and calculations for Nebraska withholding tax.
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.
The document is HCA's 2002 annual report. It summarizes that 2002 was a successful year for HCA financially and in resolving investigations by the federal government. HCA reinvested $1.7 billion in its existing facilities and acquired additional hospitals. It also initiated several long-term programs to develop its workforce, such as scholarships through HCA Cares and military training through Army PaYS, to address the national nursing shortage. The CEO and COO were pleased with progress in 2002, their first full year in their roles, and committed to continued investment in facilities, technology, and employees.
This financial document summarizes Prophecy Coal Corp's condensed consolidated interim financial statements for the nine month period ended September 30, 2011. It includes the condensed consolidated interim statements of financial position, operations and comprehensive loss, changes in equity, and cash flows. Notes to the financial statements provide details on the nature of operations, basis of preparation of the financial statements, acquisitions and restatements, segmented information, cash and cash equivalents, and other assets and liabilities. Management is responsible for the preparation of the financial statements and maintaining internal controls, while the Board of Directors provides oversight.
This document summarizes the condensed consolidated financial statements of Wipro Limited and its subsidiaries for the quarter ended December 31, 2008 and the fiscal year ended March 31, 2008. It includes a condensed consolidated balance sheet, profit and loss account, and cash flow statement. The balance sheet shows the company had total assets of Rs. 181,683 million as of December 31, 2008, with shareholders' funds of Rs. 133,913 million. In the quarter ended December 31, 2008, the company reported a net profit of Rs. 10,039 million. For the fiscal year ended March 31, 2008, net profit was Rs. 28,897 million.
This document is a Nebraska Partnership Return of Income form for the tax year 2008. It provides lines to report ordinary income, Nebraska adjustments increasing/decreasing ordinary income, Nebraska adjusted income, income reported to Nebraska, percentage of ownership by nonresident partners, income subject to withholding, Nebraska income tax withheld, credits/recapture, prior payments, tax due, and overpayment refund. Accompanying schedules provide lines to report income apportionment to Nebraska using a sales factor apportionment method.
This document provides an annual report summary for Jacobs Engineering Group for fiscal year 2003. It highlights increased revenues and record net income compared to previous years. It also summarizes key financial metrics like backlog, assets, and return on equity. The report discusses Jacobs' continued focus on safety, quality, and client satisfaction. It reaffirms Jacobs' core values of being relationship-based and putting people and growth as top priorities.
This document is McKesson Corporation's Form 10-Q quarterly report filed with the SEC for the quarter ended December 31, 2002. It includes condensed financial statements and notes. The financial statements show that for the quarter, McKesson reported revenues of $14.9 billion, net income of $134.3 million, and basic earnings per share of $0.46. For the nine months ended December 31, 2002, revenues were $42.2 billion, net income was $376.4 million, and basic EPS was $1.30. The notes provide additional details on new accounting pronouncements and the company's adoption of new standards.
This annual report summarizes the financial highlights and performance of Cooper Cameron Corporation for the years 1997, 1996 and 1995. Some key points:
- Revenues increased over 30% from 1996 to 1997, reaching $1.81 billion, driven by acquisitions, pricing improvements and strong sales.
- Earnings before interest, taxes, depreciation and amortization exceeded the target of 15% of revenues, reaching 16.3%.
- Net income improved to $140.58 million in 1997 compared to a net loss in 1996.
- The CEO outlines plans to continue improving productivity and manufacturing efficiency to meet increased financial targets for 1998.
The document is Crown's 2003 Annual Report. It announces the date and location of the upcoming annual shareholder meeting on April 22, 2004 and that proxy statements will be mailed on or around March 19, 2004. It includes the financial highlights from 2003 including a net loss of $32 million and loss per share of $0.19. It also provides information on assets, debt, cash flow, number of employees and shareholders.
The auditor's report summarizes the audit of the consolidated financial statements of Dabur India Limited for the year ended March 31, 2010. The auditor conducted an audit to verify that the financial statements fairly represent the company's financial position and results. The auditor confirms that the financial statements were prepared according to accounting standards and give a true and fair view of the company's finances. However, the financial information of one jointly controlled entity was included based on unaudited accounts certified by its management rather than being audited.
This annual report summarizes the company's financial performance in fiscal year 2004. Revenues were relatively flat compared to 2003 at $4.59 billion, and net earnings were also similar to the previous year at $129 million. Total backlog increased to $7.45 billion. The founder and chairman, Dr. Joseph J. Jacobs, passed away in 2004. The company pursued strategic growth through international acquisitions and expansion in key markets such as infrastructure, oil and gas, and government services. Safety performance improved significantly with a 25% reduction in incident rates. Client satisfaction also increased with better survey results.
The document is American Express Company's 2001 annual report. It summarizes the company's financial performance for the year, which was significantly impacted by weak economic conditions, the September 11th attacks, and losses from rebalancing its investment portfolio. Net income declined 53% to $1.31 billion due to these factors. It also outlines steps the company took to strengthen its business model and lower its risk profile going forward.
This document is a form used to calculate underpayment penalties for corporate estimated tax payments in Nebraska. It provides instructions on who must file the form, when and where to file it, and how to complete the various sections and lines to determine if an underpayment penalty applies. The form has two parts - Part I is used to calculate any underpayment amount, and Part II calculates the corresponding penalty based on the underpayment.
This document is McKesson Corporation's quarterly report filed with the SEC for the quarter ended December 31, 2001 on Form 10-Q. The summary includes:
1) McKesson provides condensed consolidated financial statements including the balance sheet, income statement, and cash flow statement for the quarter and nine months ended December 31, 2001 compared to the same periods in 2000.
2) Management's discussion and analysis is provided to discuss the company's financial condition, results of operations, liquidity, capital resources and critical accounting policies.
3) Disclosure is made regarding the company's exposure to market risks from foreign currency exchange rates and interest rates.
This document provides supplemental financial information for SLM Corporation for the first quarter of 2007. It includes key statements of income figures for the quarters ending March 31, 2007, December 31, 2006, and March 31, 2006. Net income for the quarter increased significantly from the previous quarter due to higher gains on student loan securitizations. The company's net income was also up compared to the same quarter last year, driven by growth in interest income from its student loan portfolios.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for claiming various tax credits, including:
- The Employment Expansion and Investment Incentive Act (LB 270) credit
- The Employment and Investment Growth Act (LB 775) credit
- The Nebraska Advantage programs credits
- Renewable energy tax credits
The form guides the taxpayer through calculating eligibility for the various credits, distributing any credits to partners or shareholders, and correctly reporting the credits on their Nebraska state tax return. Records must be maintained for at least three years to substantiate claimed credits.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for claiming various tax credits, including:
- The Employment Expansion and Investment Incentive Act (LB 270) credit
- The Employment and Investment Growth Act (LB 775) credit
- The Nebraska Advantage programs credits
- Renewable energy tax credits
The form guides the taxpayer through calculating eligible credits, distributing credits to partners or shareholders, and carrying forward unused credits to future tax years. It requires attaching supporting documentation for claimed credits.
This document is a form for computing various Nebraska state tax credits, including credits related to employment expansion, investment incentives, sales tax refunds, and other programs. It provides lines to calculate credits earned and carried forward, income tax liability, the amount of credits that can be used to offset taxes, the amount to be carried forward, and how to distribute credits to partners or shareholders. The form requires identifying information about the taxpayer and the locations and years associated with credit-eligible expansions or investments.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines to report income, deductions, tax payments, and refund amounts. It includes schedules to report income from both within and outside of Nebraska that require apportionment. Shareholders must be identified, including any nonresidents, and withholding amounts for nonresident shareholders are calculated. The form is used by S corporations to file their annual income tax return with the Nebraska Department of Revenue.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides instructions and lines to report income, deductions, tax payments, and other information needed to calculate taxes owed or refunds due. Key details include: the business name and identification numbers, ordinary income and adjustments, percentages of ownership by resident and nonresident shareholders, income and tax amounts subject to withholding, tax deposited or owed/refunded, and options for a refund payment. Schedules are included to apportion income derived from both within and without Nebraska.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines for reporting ordinary income, Nebraska-specific adjustments that increase or decrease ordinary income, income apportioned to Nebraska, income subject to withholding for nonresident shareholders, withholding amounts, estimated tax payments, amounts due and refunds. Accompanying schedules are included for reporting income from both within and without Nebraska using apportionment factors. The form must be filed by S corporations operating in Nebraska and have the federal return and supporting schedules attached.
This document is a corporation's application for adjustment of overpayment of estimated tax for the 2008 tax year. It contains the corporation's identifying information and calculations of estimated income tax liability, payments, credits, and the amount of overpayment being claimed for adjustment. Key details include that the overpayment must be at least 10% of estimated tax liability and $500 to qualify for adjustment. The application must be filed by the third month after the tax year ends.
This document is a corporation's application for adjustment of overpayment of estimated tax for the 2008 tax year. It contains the corporation's identifying information and calculations of estimated income tax liability, payments, credits, and the amount of overpayment being claimed for adjustment. Key details include that the overpayment must be at least 10% of the estimated tax liability and $500 to qualify for adjustment. The application must be filed by the third month after the tax year ends.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska state tax return. It provides instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income for items like U.S. government bond interest, then determining the portion of income from Nebraska sources to calculate the Nebraska tax amount.
This document is a Nebraska Corporation Income Tax Return form for the 2008 tax year. It includes instructions and schedules to report a corporation's income, tax liability, payments, and credits. Key information includes:
- The corporation's legal name, address, federal ID number, and business activity.
- Computation of the corporation's federal and Nebraska taxable income, capital loss carryovers, and net operating loss carryovers.
- Schedules to apportion income for multistate businesses based on sales, and to calculate foreign dividend and special foreign tax credits.
- Lines to report total tax, nonrefundable credits, refundable credits, estimated payments, and amounts due or to be refunded.
This document is a Nebraska Corporation Income Tax Return form for the 2008 tax year. It includes instructions and schedules to report a corporation's income, tax liability, payments, and credits. Key information includes:
- The corporation's legal name, address, federal ID number, and business activity.
- Computation of the corporation's federal and Nebraska taxable income, capital loss carryovers, and net operating loss carryovers.
- Schedules to apportion income for multistate businesses based on sales, and to calculate foreign dividend and special foreign tax credits.
- Lines to report total tax, nonrefundable credits, refundable credits, estimated payments, and amounts due or to be refunded.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska fiduciary income tax return. It provides line-by-line instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income, calculating Nebraska taxable income, and determining the Nebraska tax, including a separate calculation for nonresident ESBTs.
1) This document provides instructions for calculating South Carolina state tax on lump-sum distributions from qualified retirement plans using form SC4972.
2) It allows taxpayers to choose either a capital gain election to be taxed at 3.92% or a 10-year tax option that spreads the taxable amount over 10 years.
3) The form guides taxpayers through calculating deductions for retirement income and age 65 or older, as well as determining tax rates and amounts owed.
This document is McKesson Corporation's Form 10-Q quarterly report filed with the SEC for the quarter ended December 31, 2002. It includes condensed financial statements and notes. The financial statements show that for the quarter, McKesson reported revenues of $14.9 billion, net income of $134.3 million, and basic earnings per share of $0.46. For the nine months ended December 31, 2002, revenues were $42.2 billion, net income was $376.4 million, and basic EPS was $1.30. The notes provide additional details on new accounting pronouncements and the company's adoption of new standards.
This annual report summarizes the financial highlights and performance of Cooper Cameron Corporation for the years 1997, 1996 and 1995. Some key points:
- Revenues increased over 30% from 1996 to 1997, reaching $1.81 billion, driven by acquisitions, pricing improvements and strong sales.
- Earnings before interest, taxes, depreciation and amortization exceeded the target of 15% of revenues, reaching 16.3%.
- Net income improved to $140.58 million in 1997 compared to a net loss in 1996.
- The CEO outlines plans to continue improving productivity and manufacturing efficiency to meet increased financial targets for 1998.
The document is Crown's 2003 Annual Report. It announces the date and location of the upcoming annual shareholder meeting on April 22, 2004 and that proxy statements will be mailed on or around March 19, 2004. It includes the financial highlights from 2003 including a net loss of $32 million and loss per share of $0.19. It also provides information on assets, debt, cash flow, number of employees and shareholders.
The auditor's report summarizes the audit of the consolidated financial statements of Dabur India Limited for the year ended March 31, 2010. The auditor conducted an audit to verify that the financial statements fairly represent the company's financial position and results. The auditor confirms that the financial statements were prepared according to accounting standards and give a true and fair view of the company's finances. However, the financial information of one jointly controlled entity was included based on unaudited accounts certified by its management rather than being audited.
This annual report summarizes the company's financial performance in fiscal year 2004. Revenues were relatively flat compared to 2003 at $4.59 billion, and net earnings were also similar to the previous year at $129 million. Total backlog increased to $7.45 billion. The founder and chairman, Dr. Joseph J. Jacobs, passed away in 2004. The company pursued strategic growth through international acquisitions and expansion in key markets such as infrastructure, oil and gas, and government services. Safety performance improved significantly with a 25% reduction in incident rates. Client satisfaction also increased with better survey results.
The document is American Express Company's 2001 annual report. It summarizes the company's financial performance for the year, which was significantly impacted by weak economic conditions, the September 11th attacks, and losses from rebalancing its investment portfolio. Net income declined 53% to $1.31 billion due to these factors. It also outlines steps the company took to strengthen its business model and lower its risk profile going forward.
This document is a form used to calculate underpayment penalties for corporate estimated tax payments in Nebraska. It provides instructions on who must file the form, when and where to file it, and how to complete the various sections and lines to determine if an underpayment penalty applies. The form has two parts - Part I is used to calculate any underpayment amount, and Part II calculates the corresponding penalty based on the underpayment.
This document is McKesson Corporation's quarterly report filed with the SEC for the quarter ended December 31, 2001 on Form 10-Q. The summary includes:
1) McKesson provides condensed consolidated financial statements including the balance sheet, income statement, and cash flow statement for the quarter and nine months ended December 31, 2001 compared to the same periods in 2000.
2) Management's discussion and analysis is provided to discuss the company's financial condition, results of operations, liquidity, capital resources and critical accounting policies.
3) Disclosure is made regarding the company's exposure to market risks from foreign currency exchange rates and interest rates.
This document provides supplemental financial information for SLM Corporation for the first quarter of 2007. It includes key statements of income figures for the quarters ending March 31, 2007, December 31, 2006, and March 31, 2006. Net income for the quarter increased significantly from the previous quarter due to higher gains on student loan securitizations. The company's net income was also up compared to the same quarter last year, driven by growth in interest income from its student loan portfolios.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for claiming various tax credits, including:
- The Employment Expansion and Investment Incentive Act (LB 270) credit
- The Employment and Investment Growth Act (LB 775) credit
- The Nebraska Advantage programs credits
- Renewable energy tax credits
The form guides the taxpayer through calculating eligibility for the various credits, distributing any credits to partners or shareholders, and correctly reporting the credits on their Nebraska state tax return. Records must be maintained for at least three years to substantiate claimed credits.
This document is a form for computing Nebraska state tax incentives and credits. It provides instructions for claiming various tax credits, including:
- The Employment Expansion and Investment Incentive Act (LB 270) credit
- The Employment and Investment Growth Act (LB 775) credit
- The Nebraska Advantage programs credits
- Renewable energy tax credits
The form guides the taxpayer through calculating eligible credits, distributing credits to partners or shareholders, and carrying forward unused credits to future tax years. It requires attaching supporting documentation for claimed credits.
This document is a form for computing various Nebraska state tax credits, including credits related to employment expansion, investment incentives, sales tax refunds, and other programs. It provides lines to calculate credits earned and carried forward, income tax liability, the amount of credits that can be used to offset taxes, the amount to be carried forward, and how to distribute credits to partners or shareholders. The form requires identifying information about the taxpayer and the locations and years associated with credit-eligible expansions or investments.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines to report income, deductions, tax payments, and refund amounts. It includes schedules to report income from both within and outside of Nebraska that require apportionment. Shareholders must be identified, including any nonresidents, and withholding amounts for nonresident shareholders are calculated. The form is used by S corporations to file their annual income tax return with the Nebraska Department of Revenue.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides instructions and lines to report income, deductions, tax payments, and other information needed to calculate taxes owed or refunds due. Key details include: the business name and identification numbers, ordinary income and adjustments, percentages of ownership by resident and nonresident shareholders, income and tax amounts subject to withholding, tax deposited or owed/refunded, and options for a refund payment. Schedules are included to apportion income derived from both within and without Nebraska.
This document is a Nebraska S Corporation Income Tax Return form for the 2008 tax year. It provides lines for reporting ordinary income, Nebraska-specific adjustments that increase or decrease ordinary income, income apportioned to Nebraska, income subject to withholding for nonresident shareholders, withholding amounts, estimated tax payments, amounts due and refunds. Accompanying schedules are included for reporting income from both within and without Nebraska using apportionment factors. The form must be filed by S corporations operating in Nebraska and have the federal return and supporting schedules attached.
This document is a corporation's application for adjustment of overpayment of estimated tax for the 2008 tax year. It contains the corporation's identifying information and calculations of estimated income tax liability, payments, credits, and the amount of overpayment being claimed for adjustment. Key details include that the overpayment must be at least 10% of estimated tax liability and $500 to qualify for adjustment. The application must be filed by the third month after the tax year ends.
This document is a corporation's application for adjustment of overpayment of estimated tax for the 2008 tax year. It contains the corporation's identifying information and calculations of estimated income tax liability, payments, credits, and the amount of overpayment being claimed for adjustment. Key details include that the overpayment must be at least 10% of the estimated tax liability and $500 to qualify for adjustment. The application must be filed by the third month after the tax year ends.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska state tax return. It provides instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income for items like U.S. government bond interest, then determining the portion of income from Nebraska sources to calculate the Nebraska tax amount.
This document is a Nebraska Corporation Income Tax Return form for the 2008 tax year. It includes instructions and schedules to report a corporation's income, tax liability, payments, and credits. Key information includes:
- The corporation's legal name, address, federal ID number, and business activity.
- Computation of the corporation's federal and Nebraska taxable income, capital loss carryovers, and net operating loss carryovers.
- Schedules to apportion income for multistate businesses based on sales, and to calculate foreign dividend and special foreign tax credits.
- Lines to report total tax, nonrefundable credits, refundable credits, estimated payments, and amounts due or to be refunded.
This document is a Nebraska Corporation Income Tax Return form for the 2008 tax year. It includes instructions and schedules to report a corporation's income, tax liability, payments, and credits. Key information includes:
- The corporation's legal name, address, federal ID number, and business activity.
- Computation of the corporation's federal and Nebraska taxable income, capital loss carryovers, and net operating loss carryovers.
- Schedules to apportion income for multistate businesses based on sales, and to calculate foreign dividend and special foreign tax credits.
- Lines to report total tax, nonrefundable credits, refundable credits, estimated payments, and amounts due or to be refunded.
revenue.ne.gov tax current f_1041n_wksttaxman taxman
This document is a tax calculation worksheet for an Electing Small Business Trust (ESBT) filing a Nebraska fiduciary income tax return. It provides line-by-line instructions for calculating the ESBT's Nebraska taxable income and tax liability based on income received from an S corporation. Key steps include adjusting federal taxable income, calculating Nebraska taxable income, and determining the Nebraska tax, including a separate calculation for nonresident ESBTs.
1) This document provides instructions for calculating South Carolina state tax on lump-sum distributions from qualified retirement plans using form SC4972.
2) It allows taxpayers to choose either a capital gain election to be taxed at 3.92% or a 10-year tax option that spreads the taxable amount over 10 years.
3) The form guides taxpayers through calculating deductions for retirement income and age 65 or older, as well as determining tax rates and amounts owed.
Corporate Business Profits Tax Return and Instructionstaxman taxman
This document is a form and instructions for the New Hampshire Corporation Business Profits Tax Return. It requires corporations doing business in New Hampshire with over $50,000 in gross business income to file. The form collects information about the corporation's name, federal tax filings, and subsidiaries. It then guides corporations through calculating their New Hampshire gross business profits, adjustments, apportionment, credits, and tax due.
The document is a Nebraska Partnership Return of Income tax form for the 2008 tax year. It contains information about the partnership such as the name, address, federal ID number, and date business began in Nebraska. It also includes sections to report the partnership's ordinary income, Nebraska tax adjustments, income apportioned to Nebraska, and withholding amounts for nonresident partners. Accompanying schedules provide details to apportion income and report amounts to partners from an electing large partnership.
The document is a Nebraska Partnership Return of Income tax form for the 2008 tax year. It contains information about the partnership such as the name, address, federal ID number, and date business began in Nebraska. It also includes sections to report the partnership's ordinary income, Nebraska tax adjustments, income apportioned to Nebraska, and withholding amounts for nonresident partners. Accompanying schedules provide details to apportion income and report amounts to partners from an electing large partnership.
1. The document is a New Hampshire Department of Revenue Administration form for fiduciary business profits tax returns.
2. It provides instructions for estates and trusts to report their business income and deductions to calculate their New Hampshire business profits tax liability.
3. The form requires the reporting of gross business income and various deductions, as well as capital gains or losses, to determine adjusted gross business profits used to calculate the amount of tax owed.
Combined Business Profits Tax Return and Instructionstaxman taxman
This document is a tax return form for the New Hampshire Department of Revenue Administration Combined Business Profits Tax. It provides instructions for corporations to report their gross business profits, figure their taxes owed, and claim any credits to calculate their net business profits tax. Taxpayers are required to file this form if their gross business income was greater than $50,000 for the tax year. The form includes sections to enter the business's identifying information, calculate adjusted gross profits, apply the New Hampshire apportionment percentage, and determine tax credits to arrive at the final amount owed.
Exceptions & Penalty for the Underpayment of Estimated Taxtaxman taxman
This document is an exception and penalty form for underpayment of estimated taxes from the New Hampshire Department of Revenue Administration. It provides instructions for taxpayers to calculate any penalties owed for underpaying their estimated quarterly taxes throughout the year based on their income and applicable tax rates. The form has sections to enter the taxpayer's information, calculate estimated taxes owed each quarter, and determine if any exceptions or penalties apply.
This document is an IRS adjustment form for a New Hampshire business taxpayer. It allows the taxpayer to report changes to their New Hampshire business profits tax and business enterprise tax returns caused by a final determination from an IRS examination. The form guides the taxpayer through calculating adjusted amounts for items like gross business profits, additions and deductions, apportionment percentage, taxable income, tax amounts, and credits based on the IRS adjustments. It requires the taxpayer to provide information on the IRS adjustments and recalculate their state taxes accordingly.
Similar to revenue.ne.gov tax current f_3800n (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
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This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
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revenue.ne.gov tax current f_3800n
1. RESET PRINT SAVE
NEBRASKA INCENTIVES CREDIT COMPUTATION FORM
for Tax Years after 2005
3800N
• Attach this form to the original or amended return.
beginning , and ending ,
Name as Shown on Return Social Security No. or Nebraska I.D. No. Type of Return
(1) 1040N (4) 1120-SN
Location Address(es) Where Expansion Occurred County Where Expansion Occurred (2) 1120N (5) 1041N
(3) 1065N (6) 1120NF
1 1
Total Employment Expansion and Investment Incentive Act (LB 270) distributed credit received (line 26 below)
2 2
Total LB 270 credits carried forward (List years credits earned: _____________________________________)
3 3
Amount of Nebraska sales and use tax refunds for LB 270 claimed to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 4$
Total available LB 270 credit amounts (total of lines 1, and 2; minus line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 5
Nebraska income tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 6$
Total nonrefundable credits (other than Form 3800N) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 7
Nebraska income tax liability after other nonrefundable credits (line 5 minus line 6) . . . . . . . . . . . . . . . . . . . . . .
8 8
50 percent of line 7 (multiply line 7 by 0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 9
LB 270 credit used to reduce income tax liability (do not exceed the lesser of line 4 or line 8). . . . . . . . . . . . . . .
10 10
Amount of LB 270 credits distributed to partners, shareholders, and beneficiaries on line 25 below . . . . . . . . . .
11 11
Unused LB 270 credits no longer available (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 12 $
Total LB 270 credit to be carried forward (line 4 minus lines 9, 10, and 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 13
Form 775N credit (from Form 775N and line 31, on reverse side) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 14
Enterprise zone credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 15
Total Renewable Energy Tax Credit (attach worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 16
Total Nebraska Advantage Act credit. Attach a worksheet and qualification letter . . . . . . . . . . . . . . . . . . . . . . . .
17 17
Total Nebraska Advantage Rural Development Act (LB 608) distributed credit received . . . . . . . . . . . . . . . . . . .
18 18
Total Research and Development distributed credit received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 19
Biodiesel Facility Credit. Attach worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 TOTAL Form 3800N nonrefundable credit (total of lines 9 and 13 through 19). Enter here and on Form 1040N,
1120N, or 1041N as appropriate. NOTE – Total of lines 9 and 13 through 19 cannot exceed line 7 . . . . . . . . . 20
21 21
Total LB 608 credit. Attach a worksheet and qualification letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 22
Total Nebraska Advantage Microenterprise Credit. Attach approved application with Part 3 completed . . . . . . .
23 23
Total Research and Development Credit (attach Research and Development Credit Worksheet) . . . . . . . . . . . .
24 TOTAL Form 3800N refundable credit (Total of lines 21, 22, 23). Enter here and on Form 1040N, 1120N, . . .
24 $
or 1041N as appropriate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employment Expansion and Investment Incentive Act (LB 270) Credit Distribution Only
Distribution of Credits by Partnerships, S Corporations, Limited Liability Companies, and Certain Fiduciaries Only
25 Distribution of Employment Expansion and Investment Incentive Act credit among partners, shareholders, members, and bene-
ficiaries. Enter in the space provided the partner’s, shareholder’s, member’s, or beneficiary’s name, social security number or federal
identification number, share of income or ownership, and appropriate share of the credit.
Name of Partners, Year Credit
Shareholders, Members or Beneficiaries Social Security No. or Federal I.D. No. Share of Income or Ownership Earned Share of Credit
$
TOTAL of credits distributed (enter here and include on line 10) 100% $
Employment Expansion and Investment Incentive Act (LB 270) Credits Received
Distributed Credits Received by Partners, S Corporation Shareholders,
Limited Liability Company Members, and Certain Fiduciary Beneficiaries Only
26 If any of the credit is from a partnership, S corporation, limited liability company, exempt cooperative, or fiduciary that distributes its
income currently, enter in the space provided the name, address, Nebraska identification number, the year the credit was earned, and
your share of the credit of each partnership, S corporation, limited liability company, or fiduciary.
Year Credit
Name Address Nebraska I.D. Number Share of Credit
Earned
$
TOTAL of credits received (enter here and include on line 1)
8-624-2007 Rev. 12-2008 Supersedes 8-624-2007 Rev. 2-2008
2. LB 775 Credits Received Through Distribution
Distributed Credits Received by Partners, S Corporation Shareholders,
Limited Liability Company Members, and Certain Fiduciary Beneficiaries Only
27 If any of the credit is from a partnership, S corporation, limited liability company, exempt cooperative, or fiduciary that distributes its
income currently, enter in the space provided the name, address, Nebraska identification number, the year the credit was earned, and
your share of the credit of each partnership, S corporation, limited liability company, or fiduciary.
Year Credit
Name Address Nebraska I.D. Number Share of Credit
Earned
$
27
TOTAL of your share of distributed credits...................................................................................................
28 28
Total distributed credits carried forward from earlier year(s)........................................................................
29 29
Total amount of distributed credits available for use (line 27 plus line 28) ...................................................
30 30
Nebraska income tax liability after all other non-refundable credits.............................................................
31 31
Credits used to reduce income tax liability. Enter here and on line 13 ........................................................
32 32 $
Total credits to be carried forward (line 29 minus line 31) ...........................................................................
INSTRUCTIONS
the taxpayer will be utilizing the carryforward period to claim
SPECIAL INSTRUCTIONS FOR TAXPAYERS
the credit calculated, the records supporting the original credit
CLAIMING CREDIT UNDER EMPLOYMENT AND
must be kept for a period of at least three years after the return
INVESTMENT GROWTH ACT (LB 775)
is filed in which the credit carryforward is used.
If the business is using the Employment and Investment
Growth Act credit to reduce its income tax liability, FAILURE TO MAINTAIN LB 270 INVESTMENT AND
complete lines 27 through 32. Enter the amount of credit EMPLOYMENT LEVELS. A taxpayer is required to maintain
being used from Form 775N, and from line 30, Form the levels of employment and investment that created the
3800N on line 13. The other lines on Form 3800N do not credit for at least two years after the year in which the credit
have to be completed. If you are claiming credits from both was allowed. If a taxpayer fails to maintain the required levels
the Employment and Investment Growth Act and other of employment and investment, the taxpayer will be subject to
incentive programs contact Tax Incentives Group of the certain recapture provisions. Contact the Department’s Audit
Nebraska Department of Revenue for instructions before Services area, (402) 471-5790, for further information.
completing Form 3800N.
SPECIFIC INSTRUCTIONS
WHO MUST FILE. Every taxpayer must complete the LOCATION ADDRESS. List the business location in
Nebraska Incentives Credit Computation, Form 3800N, in Nebraska where the investment and expanded employment
order to use the credits allowed by the Employment Expansion occurred. This should include street address and city. Do
and Investment Incentive Act (LB 270); the Employment and not include the company’s headquarters address unless this
Investment Growth Act (LB 775); the Nebraska Advantage is either where the expansion occurred in Nebraska, or the
Rural Development Act (LB 608); the Nebraska Advantage expansion was at multiple locations.
Microenterprise Tax Credit Act; the Nebraska Advantage
LINE 3. Enter the amount of Nebraska LB 270 sales and
Research and Development Act; and to claim the Renewable
use tax refunds claimed to date. This should include any
Energy Tax Credit. The prior version of this form must be
amounts claimed, even if the taxpayer has not yet received
used to claim or amend LB 270 credits for tax year 2003 or
the refund.
earlier. New LB 270 credits may not be earned for tax year
2004 or after. LINE 11. Enter the total of any LB 270 credits included on line
4 that were earned five years ago and were not used on lines
WHEN AND WHERE TO FILE. This computation must be
9 and 10, and any LB 270 credits that are no longer available
completed and attached to the income tax return filed by an
due to recapture. Attach schedule with explanation.
individual, corporation, fiduciary, partnership, limited liability
company, or S corporation for which a credit is claimed. LINE 12. Enter the difference between line 4, and the total of
lines 9, 10, and 11. This is the amount of the unused credit that
Partners, shareholders, members, or beneficiaries
who are allowed any distributive credits from a partnership, can be carried over for five years after the year earned.
S corporation, limited liability company, or fiduciary
LINE 14. If you are not located in an enterprise zone, enter
should complete lines 1 through 24 and the line 27 credit
-0-.
received information. A copy of the Form 3800N filed by
LINE 15. Enter the total renewable energy tax credit from
the partnership, S corporation, limited liability company, or
attached worksheet.
fiduciary must be attached to the taxpayer’s Form 3800N.
These credits may only be used to reduce the taxpayer’s LINE 16. Enter the total Nebraska Advantage Act credit
income tax liability. allowed by the qualification audit which is being used to
RECORDS. All claimants must retain records for at least reduce income tax liability. Attach worksheet and a copy of
three years after the filing of the return claiming the credit. If the Department’s qualification letter.
3. LINE 19. Contact the Department of Revenue for the the year credits were earned, and share of the credit for each
worksheet and other documentation requirements for a credit partner, shareholder, member, or beneficiary (see line 25). The
for investing in a biodiesel facility. Contact the Department at share of credit is determined by multiplying the total amount
www.revenue.ne.gov, (800) 742-7474 (toll free in Nebraska to be distributed by the share of income or ownership of each
and Iowa) or (402) 471-5729. partner, shareholder, member, or beneficiary. If credits earned
in more than one year are distributed, complete a schedule
LINE 21. Enter the total LB 608 credits allowed by the
for each year.
qualification audit for which a refund is being requested. LB
608 credits used by the entity actually earning the credit are CREDITS RECEIVED THROUGH DISTRIBUTION.
not limited to the amount of Nebraska income tax liability on If you are filing Form 3800N to claim a credit distributed
line 5. Attach a copy of the qualification letter received after from a partnership, S corporation, limited liability company,
the Department’s qualification audit. or fiduciary that distributes its income currently, complete
applicable section for the type of credits received. If you
LINE 22. Enter the total Nebraska Advantage Microenterprise
receive credits under both incentive programs, complete
Tax credits claimed. Attach a copy of the approved application.
lines 26 through 32. Credits distributed to individual partners,
Complete Part 3 of the application and attach supporting
shareholders, members, or beneficiaries are not refundable.
documentation.
They may only be used to the extent of the individual
DISTRIBUTION OF CREDITS (LB 270 ONLY). Each
recipient’s income tax liability.
partnership, S corporation, limited liability company, and
LINE 31. Credits used cannot exceed the lesser of line 29
fiduciary that distributes its income currently must enter the
or line 30.
name, address, social security or federal identification number,