The document is a utility property tax return form for New Hampshire. It includes instructions for completing the form to file an annual utility property tax return or make estimated quarterly tax payments. Taxpayers must report their assessed property valuation, calculate taxes owed, and pay any amounts due. The form also addresses interest, penalties, credits, and overpayments that may apply.
Utility Property Tax Return, Includes DP-255-ES Quarterly Payment Forms taxman taxman
This document is a utility property tax return form from the New Hampshire Department of Revenue Administration. It contains instructions for completing the form to file a utility property tax return or make estimated tax payments. Taxpayers must report their assessed utility property valuation, calculate their tax amount, and make any payments due. The form also addresses penalties, credits, appeals processes, and confidentiality of taxpayer information.
Smokeless and Loose Tobacco Tax Return taxman taxman
1. The document is a tobacco tax return form for New Hampshire wholesalers to report taxes owed on smokeless tobacco, loose tobacco, and little cigars sold in the state.
2. It requires the wholesaler to provide identifying information and report the quantities and dollar amounts of different tobacco products sold. Tax amounts owed are then calculated based on the reported amounts and applicable tax rates.
3. The form also provides instructions for completing the return, calculating interest and penalties if applicable, and determining if a refund is due or additional payment owed.
Utility Property Tax Information Updatetaxman taxman
This document is a payment form for the New Hampshire Department of Revenue Administration's private car tax for 2007. It provides instructions for taxpayers to report their annual private car tax amount from their tax bill, make payments on any balance due including estimated tax payments, and claim overpayment credits or refunds. Taxpayers are directed to sign and submit the form along with any payment due by December 30, 2007.
This document is a private car tax payment form from the New Hampshire Department of Revenue Administration. It provides instructions and lines for taxpayers to calculate their annual private car tax, any additions to tax such as interest or penalties, payments made, overpayment credits or amounts due. Taxpayers are directed to make payments for the annual tax and quarterly estimated tax payments by the specified due dates.
Railroad Tax Return Booklet, Includes DP-255-ES Quarterly Payment Formstaxman taxman
This document is a payment form for the New Hampshire Department of Revenue Administration's 2007 Railroad Tax. It provides instructions for taxpayers to pay their annual railroad tax, including any balance due, overpayment credits or refunds. Taxpayers must provide their name, address, federal employer identification number and calculate amounts for their annual tax, payments, balance due, additions to tax and net balance/overpayment. The form is due by December 30, 2007 and payments should be made payable to the State of New Hampshire.
This document is a New Hampshire Department of Revenue Administration form for railroad companies to pay their 2008 railroad tax and any related interest or penalties. It provides instructions for completing the form, including:
- Listing the name, address, and federal employer ID of the taxpayer
- Calculating amounts for the annual tax, payments, balance due, additions to tax for interest and penalties, and any overpayment
- Directions for making payments, requesting refunds of overpayments, or applying overpayments to the 2009 tax liability.
This document is an application for an oil lease property tax refund from the Kansas Department of Revenue. It requests information about the oil operator and leased properties for which 1999 property taxes were paid in 2000. If average daily oil production was 15 barrels or less per well, the operator may be eligible for a 50% refund of the property taxes paid. The application must be filed by April 15 of the year after taxes were paid and include copies of tax receipts.
This document is an annual insurance premium tax reconciliation return for the year 2008 from an insurance company to the Nevada Department of Taxation. It includes:
1) Details of net quarterly taxable premiums received during 2008.
2) Calculations of the gross premium tax owed at 3.5% of total premiums, along with potential credits for a home office and ad valorem taxes.
3) Instructions for completing the return, including definitions of terms and guidance on calculating penalties and interest owed.
The return requires the company to show premium amounts, tax calculations, payments made, credits, penalties and interest due to reconcile premium taxes for the year.
Utility Property Tax Return, Includes DP-255-ES Quarterly Payment Forms taxman taxman
This document is a utility property tax return form from the New Hampshire Department of Revenue Administration. It contains instructions for completing the form to file a utility property tax return or make estimated tax payments. Taxpayers must report their assessed utility property valuation, calculate their tax amount, and make any payments due. The form also addresses penalties, credits, appeals processes, and confidentiality of taxpayer information.
Smokeless and Loose Tobacco Tax Return taxman taxman
1. The document is a tobacco tax return form for New Hampshire wholesalers to report taxes owed on smokeless tobacco, loose tobacco, and little cigars sold in the state.
2. It requires the wholesaler to provide identifying information and report the quantities and dollar amounts of different tobacco products sold. Tax amounts owed are then calculated based on the reported amounts and applicable tax rates.
3. The form also provides instructions for completing the return, calculating interest and penalties if applicable, and determining if a refund is due or additional payment owed.
Utility Property Tax Information Updatetaxman taxman
This document is a payment form for the New Hampshire Department of Revenue Administration's private car tax for 2007. It provides instructions for taxpayers to report their annual private car tax amount from their tax bill, make payments on any balance due including estimated tax payments, and claim overpayment credits or refunds. Taxpayers are directed to sign and submit the form along with any payment due by December 30, 2007.
This document is a private car tax payment form from the New Hampshire Department of Revenue Administration. It provides instructions and lines for taxpayers to calculate their annual private car tax, any additions to tax such as interest or penalties, payments made, overpayment credits or amounts due. Taxpayers are directed to make payments for the annual tax and quarterly estimated tax payments by the specified due dates.
Railroad Tax Return Booklet, Includes DP-255-ES Quarterly Payment Formstaxman taxman
This document is a payment form for the New Hampshire Department of Revenue Administration's 2007 Railroad Tax. It provides instructions for taxpayers to pay their annual railroad tax, including any balance due, overpayment credits or refunds. Taxpayers must provide their name, address, federal employer identification number and calculate amounts for their annual tax, payments, balance due, additions to tax and net balance/overpayment. The form is due by December 30, 2007 and payments should be made payable to the State of New Hampshire.
This document is a New Hampshire Department of Revenue Administration form for railroad companies to pay their 2008 railroad tax and any related interest or penalties. It provides instructions for completing the form, including:
- Listing the name, address, and federal employer ID of the taxpayer
- Calculating amounts for the annual tax, payments, balance due, additions to tax for interest and penalties, and any overpayment
- Directions for making payments, requesting refunds of overpayments, or applying overpayments to the 2009 tax liability.
This document is an application for an oil lease property tax refund from the Kansas Department of Revenue. It requests information about the oil operator and leased properties for which 1999 property taxes were paid in 2000. If average daily oil production was 15 barrels or less per well, the operator may be eligible for a 50% refund of the property taxes paid. The application must be filed by April 15 of the year after taxes were paid and include copies of tax receipts.
This document is an annual insurance premium tax reconciliation return for the year 2008 from an insurance company to the Nevada Department of Taxation. It includes:
1) Details of net quarterly taxable premiums received during 2008.
2) Calculations of the gross premium tax owed at 3.5% of total premiums, along with potential credits for a home office and ad valorem taxes.
3) Instructions for completing the return, including definitions of terms and guidance on calculating penalties and interest owed.
The return requires the company to show premium amounts, tax calculations, payments made, credits, penalties and interest due to reconcile premium taxes for the year.
A taxpayer filed a claim for a refund of $XX in sales tax or license fees paid for a motor vehicle. The taxpayer paid $YY in fees or taxes originally but believes the correct amount should have been $ZZ based on their own computation. They are requesting a refund of $XX, which is the difference between what they paid and what they calculated as correct. They have provided documentation to support their reason for requesting the refund.
AR1000ES - Estimated Income Tax Vouchers & Instructions for 2009taxman taxman
The document provides instructions and information for filing estimated tax declarations and making payments for Arkansas state income tax year 2009. It states that taxpayers must file a declaration if their estimated tax is over $1,000. Taxpayers must make estimated payments in four installments by April 15, June 15, September 15, and January 15. The document provides a worksheet to help calculate estimated tax and instructions for completing declaration vouchers to submit estimated payments.
Community Revitalization Tax Relief Incentive Penalty taxman taxman
This document is a form used by local assessing officials in New Hampshire to assess a penalty on property owners who fail to comply with terms of a community revitalization tax relief incentive. It contains instructions for completing the form which includes entering property owner and location details, calculating the penalty amount, obtaining necessary signatures, and information on payment and appeal processes.
Form 8899 Notification of Income from Donated Intellectual Property taxman taxman
This document is an IRS Form 8899 that charitable organizations must file to report income received from donated intellectual property to donors and the IRS. It summarizes that:
1) Donee organizations that receive charitable gifts of qualified intellectual property must file this form if the property produces income for the tax year.
2) The form provides information on the qualified intellectual property donated, income received from it, and tax years involved.
3) It must be filed with the IRS and a copy provided to the donor by the last day of the first full month after the donee's tax year ends, to allow donors to claim additional charitable deductions.
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.
This document appears to be a Certificate of Creditable Tax Withheld at Source form from the Philippines. It contains information about taxes withheld from income payments between a payor and payee within certain date ranges. It includes sections for payee information, payor information, details of income payments and taxes withheld by payment type for the quarter using alphanumeric tax codes. The payor and payee representatives sign the form, declaring the information provided is true and correct according to Philippines tax regulations.
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.
Schedule R Non-Corporate Gross Business Profits Reconciliationtaxman taxman
This document is a form from the New Hampshire Department of Revenue Administration for reconciling a business's federal income calculations to New Hampshire's standards. It contains instructions for reconciling differences in depreciation deductions and asset sales prices due to changes in the Internal Revenue Code. The form has business owners adjust their federal income by adding back depreciation deductions and losses not allowed in NH and subtracting allowable deductions to determine their adjusted gross business profits for NH tax purposes.
This document is a Power of Attorney form from the Wisconsin Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the Department for certain tax matters. The form includes sections for the taxpayer and attorney contact information, the type of tax and years covered, any exclusions of authority for the attorney, how written communications should be sent, revocation of prior powers of attorney, and signatures to authorize the form. It provides a concise way for a taxpayer to grant tax representation powers to an attorney-in-fact for matters before the Wisconsin Department of Revenue.
Election to Participate in Composite Returntaxman taxman
This document contains four estimated tax payment vouchers for New Jersey residents. Each voucher is for a different quarterly due date and includes fields for the taxpayer's name, address, social security number, amount of payment, and return type. Taxpayers are instructed to write their social security number on checks, select the appropriate return type, and mail payments to the New Jersey Revenue Processing Center.
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.
This document is a Vermont captive insurance premium tax return form for the year 2007. It provides instructions for captive insurance companies to report their direct and reinsurance premiums collected in Vermont and calculate the taxes owed. Key information to report includes gross direct premiums, assumed reinsurance premiums, return premiums and deductions. Taxes owed are determined based on sliding tax rate schedules applied to net taxable premium amounts. The return is due by February 28, 2008 and must be signed and sent to the Vermont Department of Taxes.
This document is a Kansas Net Operating Loss Carry Forward Form used to calculate a taxpayer's net operating loss that can be carried forward to offset income in future tax years. It contains schedules to compute the Kansas net operating loss, distribute the loss amount to future years, and allocate income between spouses if filing statuses changed. The form provides instructions on how to complete the schedules for qualifying for a Kansas net operating loss carry forward based on having a federal net operating loss, Kansas tax return filed in the loss year, and Kansas source income or residency in the loss year.
This document provides instructions for completing Form AU-22 to request a tax statement from the New Hampshire Department of Revenue Administration. The form is used to request statements of good standing, dissolution, withdrawal, or cancellation. The summary includes completing business information in Step 1, selecting the statement type in Step 2, providing details in Step 3, attaching required documents in Step 4, and signing in Step 5. A $30 non-refundable fee is due with the form.
This document is an Illinois Department of Revenue form for computing penalties for individuals. It provides instructions for taxpayers to calculate any late payment penalties owed based on unpaid taxes or underpayment of estimated taxes. The form contains worksheets to determine the required installments, unpaid tax amounts, late payment amounts and totals owed.
Microsoft Power Point Afrithuto Presents Revenue, Debt Management And Suspe...fred fred
The document discusses responsibilities for managing revenue in the public sector, including identifying and collecting revenue, safeguarding funds, maintaining accurate records, and submitting regular financial reports. It also outlines requirements for reviewing fees and tariffs annually, obtaining treasury approval for rate changes, and disclosing tariff structures. Public sector managers are responsible for efficiently managing revenue collection and ensuring adequate separation of financial duties.
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.
This document is an Arizona property tax refund claim form for tax year 2008. It requests information to determine eligibility for the refund such as whether the applicant owned or rented their home in 2008, their Arizona residency status, and total household income. It then calculates the potential refund amount based on an income-based credit schedule, or actual property taxes paid, whichever is less. It provides instructions for direct deposit of any refund amount and for amending a previously filed 2008 claim.
This document is a payment form for the New Hampshire Department of Revenue Administration's 2007 Railroad Tax. It provides instructions for taxpayers to pay their annual railroad tax, including any balance due, overpayment credits or refunds. Taxpayers must provide their name, address, federal employer identification number and calculate amounts for their annual tax, payments, balance due, additions to tax and net balance/overpayment. The form is due by December 30, 2007 and payments should be made payable to the State of New Hampshire.
Intermediate Care Facility (ICF) Assessment Return taxman taxman
This document contains instructions for completing New Hampshire's Intermediate Care Facility (ICF) Quality Assessment Return form (DP-158). It explains that ICFs in New Hampshire are subject to a 5.5% assessment on net patient services revenues. The form is used to calculate the assessment amount owed and makes quarterly payments due by the 10th of the month after the close of the assessment period. It provides line-by-line instructions for completing the form to determine the assessment balance, any applicable credits, interest or penalties, and the total amount due.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a partnership's New Hampshire business profits tax return caused by a final determination from an Internal Revenue Service examination. The form has sections to report adjustments to income, additions, deductions, and the business enterprise tax resulting from the IRS examination. It requires information such as the partnership name, address, federal employer identification number, income and deductions as originally filed and as adjusted by the IRS, and tax amounts due or refunded.
This document is 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.
A taxpayer filed a claim for a refund of $XX in sales tax or license fees paid for a motor vehicle. The taxpayer paid $YY in fees or taxes originally but believes the correct amount should have been $ZZ based on their own computation. They are requesting a refund of $XX, which is the difference between what they paid and what they calculated as correct. They have provided documentation to support their reason for requesting the refund.
AR1000ES - Estimated Income Tax Vouchers & Instructions for 2009taxman taxman
The document provides instructions and information for filing estimated tax declarations and making payments for Arkansas state income tax year 2009. It states that taxpayers must file a declaration if their estimated tax is over $1,000. Taxpayers must make estimated payments in four installments by April 15, June 15, September 15, and January 15. The document provides a worksheet to help calculate estimated tax and instructions for completing declaration vouchers to submit estimated payments.
Community Revitalization Tax Relief Incentive Penalty taxman taxman
This document is a form used by local assessing officials in New Hampshire to assess a penalty on property owners who fail to comply with terms of a community revitalization tax relief incentive. It contains instructions for completing the form which includes entering property owner and location details, calculating the penalty amount, obtaining necessary signatures, and information on payment and appeal processes.
Form 8899 Notification of Income from Donated Intellectual Property taxman taxman
This document is an IRS Form 8899 that charitable organizations must file to report income received from donated intellectual property to donors and the IRS. It summarizes that:
1) Donee organizations that receive charitable gifts of qualified intellectual property must file this form if the property produces income for the tax year.
2) The form provides information on the qualified intellectual property donated, income received from it, and tax years involved.
3) It must be filed with the IRS and a copy provided to the donor by the last day of the first full month after the donee's tax year ends, to allow donors to claim additional charitable deductions.
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.
This document appears to be a Certificate of Creditable Tax Withheld at Source form from the Philippines. It contains information about taxes withheld from income payments between a payor and payee within certain date ranges. It includes sections for payee information, payor information, details of income payments and taxes withheld by payment type for the quarter using alphanumeric tax codes. The payor and payee representatives sign the form, declaring the information provided is true and correct according to Philippines tax regulations.
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.
Schedule R Non-Corporate Gross Business Profits Reconciliationtaxman taxman
This document is a form from the New Hampshire Department of Revenue Administration for reconciling a business's federal income calculations to New Hampshire's standards. It contains instructions for reconciling differences in depreciation deductions and asset sales prices due to changes in the Internal Revenue Code. The form has business owners adjust their federal income by adding back depreciation deductions and losses not allowed in NH and subtracting allowable deductions to determine their adjusted gross business profits for NH tax purposes.
This document is a Power of Attorney form from the Wisconsin Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the Department for certain tax matters. The form includes sections for the taxpayer and attorney contact information, the type of tax and years covered, any exclusions of authority for the attorney, how written communications should be sent, revocation of prior powers of attorney, and signatures to authorize the form. It provides a concise way for a taxpayer to grant tax representation powers to an attorney-in-fact for matters before the Wisconsin Department of Revenue.
Election to Participate in Composite Returntaxman taxman
This document contains four estimated tax payment vouchers for New Jersey residents. Each voucher is for a different quarterly due date and includes fields for the taxpayer's name, address, social security number, amount of payment, and return type. Taxpayers are instructed to write their social security number on checks, select the appropriate return type, and mail payments to the New Jersey Revenue Processing Center.
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.
This document is a Vermont captive insurance premium tax return form for the year 2007. It provides instructions for captive insurance companies to report their direct and reinsurance premiums collected in Vermont and calculate the taxes owed. Key information to report includes gross direct premiums, assumed reinsurance premiums, return premiums and deductions. Taxes owed are determined based on sliding tax rate schedules applied to net taxable premium amounts. The return is due by February 28, 2008 and must be signed and sent to the Vermont Department of Taxes.
This document is a Kansas Net Operating Loss Carry Forward Form used to calculate a taxpayer's net operating loss that can be carried forward to offset income in future tax years. It contains schedules to compute the Kansas net operating loss, distribute the loss amount to future years, and allocate income between spouses if filing statuses changed. The form provides instructions on how to complete the schedules for qualifying for a Kansas net operating loss carry forward based on having a federal net operating loss, Kansas tax return filed in the loss year, and Kansas source income or residency in the loss year.
This document provides instructions for completing Form AU-22 to request a tax statement from the New Hampshire Department of Revenue Administration. The form is used to request statements of good standing, dissolution, withdrawal, or cancellation. The summary includes completing business information in Step 1, selecting the statement type in Step 2, providing details in Step 3, attaching required documents in Step 4, and signing in Step 5. A $30 non-refundable fee is due with the form.
This document is an Illinois Department of Revenue form for computing penalties for individuals. It provides instructions for taxpayers to calculate any late payment penalties owed based on unpaid taxes or underpayment of estimated taxes. The form contains worksheets to determine the required installments, unpaid tax amounts, late payment amounts and totals owed.
Microsoft Power Point Afrithuto Presents Revenue, Debt Management And Suspe...fred fred
The document discusses responsibilities for managing revenue in the public sector, including identifying and collecting revenue, safeguarding funds, maintaining accurate records, and submitting regular financial reports. It also outlines requirements for reviewing fees and tariffs annually, obtaining treasury approval for rate changes, and disclosing tariff structures. Public sector managers are responsible for efficiently managing revenue collection and ensuring adequate separation of financial duties.
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.
This document is an Arizona property tax refund claim form for tax year 2008. It requests information to determine eligibility for the refund such as whether the applicant owned or rented their home in 2008, their Arizona residency status, and total household income. It then calculates the potential refund amount based on an income-based credit schedule, or actual property taxes paid, whichever is less. It provides instructions for direct deposit of any refund amount and for amending a previously filed 2008 claim.
This document is a payment form for the New Hampshire Department of Revenue Administration's 2007 Railroad Tax. It provides instructions for taxpayers to pay their annual railroad tax, including any balance due, overpayment credits or refunds. Taxpayers must provide their name, address, federal employer identification number and calculate amounts for their annual tax, payments, balance due, additions to tax and net balance/overpayment. The form is due by December 30, 2007 and payments should be made payable to the State of New Hampshire.
Intermediate Care Facility (ICF) Assessment Return taxman taxman
This document contains instructions for completing New Hampshire's Intermediate Care Facility (ICF) Quality Assessment Return form (DP-158). It explains that ICFs in New Hampshire are subject to a 5.5% assessment on net patient services revenues. The form is used to calculate the assessment amount owed and makes quarterly payments due by the 10th of the month after the close of the assessment period. It provides line-by-line instructions for completing the form to determine the assessment balance, any applicable credits, interest or penalties, and the total amount due.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a partnership's New Hampshire business profits tax return caused by a final determination from an Internal Revenue Service examination. The form has sections to report adjustments to income, additions, deductions, and the business enterprise tax resulting from the IRS examination. It requires information such as the partnership name, address, federal employer identification number, income and deductions as originally filed and as adjusted by the IRS, and tax amounts due or refunded.
This document is 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.
This document is a form from the New Hampshire Department of Revenue Administration for proprietorships to report changes to their New Hampshire Business Profits Tax return caused by a final determination of an Internal Revenue Service examination. The form includes sections to report IRS adjustments to income, additions, deductions, and calculate the balance of tax due or refund due based on the IRS adjustments.
The document is a New Hampshire Department of Revenue Administration form for reporting changes to a New Hampshire Business Profits Tax return due to adjustments by the Internal Revenue Service. It provides instructions for taxpayers to report IRS adjustments to income, additions, deductions, and the Business Enterprise Tax that impact the New Hampshire tax return. Taxpayers must use the form to recalculate their New Hampshire tax liability based on the IRS adjustments and report any balance due or refund owed on their state taxes.
This document is an Interest and Dividends Tax form from the New Hampshire Department of Revenue Administration reporting adjustments made by the Internal Revenue Service to a taxpayer's federal tax return. It contains sections to report changes to interest income, dividend income, exempt interest income, and other income. The taxpayer will use the adjusted amounts to recalculate their New Hampshire Interest and Dividends Tax liability.
This document is a New Hampshire Department of Revenue Administration form for filing an Interest and Dividends Tax Return for the 2008 calendar year. It provides instructions for completing the two page tax return form, including who must file, when to file, how to report income and claim exemptions. It outlines common errors to avoid, such as failing to sign or pay any amount due. It also provides information on filing amended returns, reporting changes from federal audits, and where/how to obtain additional forms.
Monthly Report of Taxes & Surcharge Fees Collected on Transfer of Real Property taxman taxman
This document is a form used by New Hampshire counties to report real estate transfer taxes and surcharge fees collected on a monthly basis. It requires the county to provide details of tax stamps issued and used, the total value of taxes collected, any deductions for voided stamps or refunds, calculation of the county commission, and the net amount due. The county must certify the report is full and accurate and submit it along with any supporting documentation to the New Hampshire Department of Revenue Administration each month.
This document is a form from the New Hampshire Department of Revenue Administration for reporting changes to a corporation's business profits tax or business enterprise tax returns due to adjustments by the Internal Revenue Service. It contains instructions for calculating adjusted amounts for gross business profits, additions and deductions, credits, and taxes due or refund owed based on the IRS adjustments. The taxpayer must provide information on the original return amounts, IRS adjustment amounts, and adjusted amounts and pay any balance due.
The worksheet is used by New Hampshire nursing facilities to calculate the quarterly quality assessment owed to the state based on a percentage of the facility's net patient services revenue for the assessment period. It walks through the calculation in steps, showing how to determine the assessment amount, apply any credits or additions, and calculate the total balance due.
The document is instructions for a Qualified Investment Company (QIC) Report form from the New Hampshire Department of Revenue Administration. It provides details on who must file the form, what to file, when and where to file it. It outlines penalties for failure to timely file. It describes record keeping requirements and contact information if needing help or forms. Step-by-step instructions explain how to complete the form, including providing identifying information, investment amounts, income/expense details, and signature.
Permission to Report Net Gain in Year of Sale taxman taxman
The New Hampshire Department of Revenue Administration Form DP-95 allows businesses to elect to report the full net gain from an installment sale in the year of sale for state tax purposes, even if reporting the gain on an installment basis for federal taxes. The form requires the business to provide identifying information and signatures, indicate the tax period and entity type, and attach documentation of the installment sale for federal taxes. Filing this form treats the entire gain as taxable business profits in the year of sale for New Hampshire rather than over multiple years on an installment basis.
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.
Combined Group Business Enterprise Tax Returntaxman taxman
This document is instructions for a New Hampshire Business Enterprise Tax Return form. It provides the following information:
1) This form is required to be filed if a business's gross receipts were over $150,000 or its enterprise value tax base was over $75,000 for at least one member of a combined group.
2) It includes steps to calculate the taxable enterprise value tax base and figure the business enterprise tax.
3) There are statutory credits that can be applied against the business enterprise tax, including credits for investments, community reinvestment, research and development, and job creation.
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 Fiduciary Business Tax Quarterly Payment Forms taxman taxman
1. This document provides instructions for making estimated tax payments for New Hampshire's Business Profits and Business Enterprise Taxes.
2. It explains that estimated tax payments are due quarterly from entities required to file these business tax returns, unless their annual estimated tax is less than $200.
3. The instructions provide details on how to calculate estimated tax payments, where to submit payments, and payment due dates. Penalties may apply for underpayment or late payment.
Real Estate Transfer Tax Declaration of Considerationtaxman taxman
This document is a form and instructions for a New Hampshire Department of Revenue Administration Real Estate Transfer Tax Declaration of Consideration. It includes a form for declaring real estate transfers with sections for purchaser/grantee information, seller/grantor information, property details, transfer date, price/consideration calculation, signatures, and a checklist of taxable vs. non-taxable transfers. The instructions provide guidance on completing the form, definitions, filing requirements, and penalties.
Form 8404 Interest Charge on DISC-Related Deferred Tax Liability taxman taxman
This document is an IRS form (Form 8404) used by shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) to calculate and report the interest owed on DISC-related deferred tax liability. The form contains instructions for completing the form, including information on who must file, when to file, where to file, and line-by-line instructions. It also provides special rules for calculating amounts carried back or forward to other tax years.
This document provides instructions for completing a New Hampshire Business Enterprise Tax Return form. It explains that the form must be filed if gross receipts were over $150,000 or the enterprise value tax base was over $75,000. It provides guidance on calculating values for lines 1 through 4 of the taxable enterprise value tax base, which includes dividends paid, compensation and wages paid, and interest paid. It also explains how to calculate the business enterprise tax amount and available statutory credits that can be applied.
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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.
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Utility Property Tax Return
1. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
UTILITY PROPERTY TAX RETURN
DP-255
611 For the Tax Year 2008
FOR DRA USE ONLY
Due on or before 30 days from date of Notice of Value and Tax Bill.
STEP 1 NAME OF TAXPAYER FEDERAL EMPLOYER IDENTIFICATION NUMBER
Please
Type or DEPARTMENT IDENTIFICATION NUMBER
NUMBER & STREET ADDRESS
Print
ADDRESS (Continued)
CITY/TOWN, STATE & ZIP CODE
Check Return Type
STEP 2
Return Amended Return Final Return
Type
STEP 3 1 Assessed valuation of your utility property as of April 1 ............................. 1
Figure
2 Rate of taxation per $1000 of utility property valuation .............................. 2
Your Tax,
Credits,
3 Annual Utility Property Tax (multiply Line 1 times Line 2, divided by 1000) .... 3
Interest and
Penalties
4 Payments:
(a) Payments from estimated taxes......................................................... 4(a)
(b) Credits or other payments.................................................................. 4(b)
(c) Payments made with original return (amended returns only) ............ 4(c)
Enter the sum of Lines 4(a) and 4(c).......................................................... 4
5 Tax due (Line 3 minus Line 4) ................................................................... 5
6 Additions to tax:
(a) Interest ................................................................................................ 6(a)
(b) Failure to Pay ...................................................................................... 6(b)
(c) Failure to File ....................................................................................... 6(c)
(d) Underpayment of Estimated Tax ......................................................... 6(d)
(e) Financial Statement Penalty ............................................................... 6(e)
Enter the sum of Lines 6(a) through 6(e) ................................................... 6
7 Balance due (Line 5 plus Line 6)
STEP 4
Make check payable to: State of New Hampshire
Figure Your
(if less than $1.00 do not pay, but still file the return). ................................ 7
Net Balance
Due or 8 Overpayment (Line 4 minus, Line 3 plus Line 6, if applicable).................. 8
Overpay-
ment
9 Apply Overpayment to:
Credit the 2009 year tax liability ................................................................. 9
DO NOT PAY
STEP 5 Under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete. (If
prepared by a person other than the taxpayer, this return is based on all information of which the preparer has knowledge.)
Signatures
SIGNATURE (IN INK) OF TAXPAYER DATE SIGNATURE (IN INK) OF PAID PREPARER OTHER THAN TAXPAYER DATE
FOR DRA USE ONLY
PRINT SIGNATORY NAME & TITLE PRINT PREPARER'S NAME & TAX IDENTIFICATION NUMBER
TAXPAYER'S TELEPHONE NUMBER PREPARER'S ADDRESS
CITY/TOWN, STATE & ZIP CODE
NH DRA
DOCUMENT PROCESSING DIVISION
MAIL
PO BOX 637
TO:
CONCORD NH 03302-0637 DP-255
Rev. 10/2008
2. FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-255 UTILITY PROPERTY TAX RETURN
INSTRUCTIONS
Instructions
LINE 6(a)
WHO MUST FILE
INTEREST: Interest is calculated on the balance of tax due from the
Each Utility Property owner must file a return based on the valuation for
original due date to the date paid at the applicable rate listed below. Tax
April 1 of the prior year.
due x number of days from due date to date tax was paid x daily rate
decimal equivalent.
WHEN TO FILE
The DP-255 is due on or before 30 days from the date of Notice of Value
NOTE: The interest rate is recomputed each year under the provisions
and Tax Bill.
of RSA 21-J:28, II. Applicable rates are as follows:
WHERE TO FILE
Number Daily decimal Interest
Mail the DP-255 to: NH Department of Revenue Administration,
Tax Due X of days X rate equivalent = Due
Document Processing Division, PO Box 637, Concord NH 03302-0637.
FORMS MAY NOT BE FILED BY FAX
Enter on Line 6(a)
ESTIMATED TAX DUE PERIOD RATE DAILY RATE DECIMAL
Every corporation or company required to file a DP-255 must file a EQUIVALENT
declaration of its estimated utility property tax for the subsequent taxable 1/1/2009 - 12/31/2009 7% .000192
period. One quarter of the utility property estimated tax is due on April 15, 1/1/2008 - 12/31/2008 10% .000273
June 15, September 15 and December 15. If any of these dates fall on 1/1/2007 - 12/31/2007 10% .000274
a weekend or holiday, the estimate payment is due on the next business 1/1/2006 - 12/31/2006 8% .000219
day. See the instructions with Form DP-2210/2220 for exceptions and 1/1/2005 - 12/31/2005 6% .000164
penalties for noncompliance.
(contact the Department for applicable rates for any other years)
ROUNDING OFF
LINE 6(b)
Money items on all Utility Property Tax forms may be rounded off to the
FAILURE TO PAY: A penalty equal to 10% of any nonpayment or
nearest whole dollar.
underpayment of taxes shall be imposed if the taxpayer fails to pay when
due. If the failure to pay is due to fraud, the penalty shall be 50% of the
APPEALS
amount of the nonpayment or underpayment.
Hearings: A taxpayer may petition the Department for redetermination or
reconsideration within 60 days after the Notice of Assessment by written
LINE 6(c)
application to the Department. A taxpayer may appeal the Department's
FAILURE TO FILE: A taxpayer failing to timely file a complete return
redetermination or reconsideration within 30 days of the final order by
will be subject to a penalty equal to 5% of the tax due (on Line 5) or
written application to the Board of Tax and Land Appeals (BTLA). The
$10, whichever is greater, for each month or part thereof, that the return
BTLA shall determine the correctness of the Department's action de novo.
remains unfiled. The total amount of this penalty shall not exceed 25% of
Visit the BTLA on the web at www.nh.gov/btla. Appeal: The state or any
the balance of tax due (of Line 5) or $50, whichever is greater. Calculate
corporation or company against whom a tax is assessed, if aggrieved by
this penalty starting from the original due date of the return until the date
the decision of the BTLA may appeal to the supreme court pursuant to
a complete return has been filed.
RSA 541, as amended.
LINE 6(d)
CONFIDENTIAL INFORMATION
UNDERPAYMENT OF ESTIMATED TAX: If Line 3 is more than $200 you
Tax information which is disclosed to the New Hampshire Department
may have been required to file estimated payments during the tax year. To
of Revenue Administration is held in strict confidence by law. The
calculate your penalty for nonpayment or underpayment of estimates, or to
information may be disclosed to the United States Internal Revenue
determine if you qualify for an exception from filing estimated payments,
Service, agencies responsible for the administration of taxes in other
complete Form DP-2210/2220. Form DP-2210/2220 may be obtained from
states in accordance with compacts for the exchange of information,
our web site at www.nh.gov/revenue or by calling (603)271-2192.
and as otherwise authorized by New Hampshire Revised Statutes
Annotated 21-J:14.
LINE 6(e)
FINANCIAL STATEMENT PENALTY: A penalty equal to one percent of the
NEED HELP OR FORMS?
property tax; not less than $250 or more than $2500; shall be assessed for
Call the New Hampshire Department of Revenue at (603)271-2191, Monday
taxpayer's failing to file by May 1, or by the date granted by an extention; a
through Friday 8:00 am - 4:30 pm. For forms please visit our web site at
Form PA-20-A, or if applicable, Form PA-20-B detailing the utility's actual
www.nh.gov/revenue. Individuals with hearing or speech impairments
financial operating performance since April 1 of the preceding year.
may call TDD Access: Relay NH 1-800-735-2964.
LINE 6
LINE 1
Enter the total of Lines 6(a) through 6(e) to calculate the total additions
This amount is the assessed valuation of your property as determined
to tax.
by the Dept of Revenue Administration.
LINE 7
LINE 2
If the total tax (Line 3) plus interest and penalties (Line 6) is greater than
This amount is the rate of taxation per $1000 of utility property
the payments and credits (Line 4) then enter the balance due. If less than
valuation.
$1.00, do not pay, but still file the return. Make check or money order
payable to: STATE OF NEW HAMPSHIRE. Payment must accompany
LINE 3
the return. To insure the check is credited to the proper account, please
This amount is the amount of the annual tax, computed by multiplying
put the federal employer identification number on the check.
Line 1 times Line 2, divided by 1000.
LINE 8
LINE 4(a)
If your total tax (Line 3) plus interest and penalties (Line 6) is less than
Enter estimated payments to be applied to this year.
your payments and credits (Line 4) then you have overpaid. Enter the
amount on Line 8.
LINE 4(b)
Enter any credits or other payments and attach an explanation. Show
LINE 9
refund with parenthesis i.e., ($50).
If the return shows an overpayment, a credit against a subsequent payment
shall be allowed provided that any assessments pursuant to RSA 21-J
LINE 4(c)
are deducted prior to applying the credit.
If this is an amended return please enter the payments made with
original return.
SIGNATURES
The return must be signed in ink and dated by the taxpayer. If the return
LINE 4
was completed by a paid preparer, then the preparer must also sign in ink
Enter the total of Lines 4(a) plus 4(c).
and date the return. The preparer must also enter their federal employer
identification number or federal preparer tax identification number and
LINE 5
complete address.
Enter the remainder of Line 3 minus Line 4 to calculate the subtotal of
tax due.
DP-255
Instructions
Rev. 10/2008
3. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
Instructions QUARTERLY PAYMENT FORMS
1 PAYMENT OF
WHO MUST PAY
4 ESTIMATED TAX
ESTIMATED TAX
Every corporation or company required to file a Utility Estimated tax may be paid in full with the initial
Property Tax return must also make an Estimated Utility declaration or in equal installments on the due dates
Property Tax payment for its subsequent taxable period, stated in paragraph 3. Make checks payable to State
unless the annual estimated tax is less than $200. of New Hampshire.
However, quarterly payments are required to be made
whenever your annual estimated tax for the subsequent
taxable period equals or exceeds $200, a declaration
UNDERPAYMENT
5
must be made. (See paragraph 6 for exceptions).
PENALTIES
2 WHERE TO FILE
A penalty at the underpayment rate as determined from
time to time pursuant to RSA 21-J:28,II, on the amount
Mail your estimated tax payments to: of the underpayment for the period of the underpayment.
This penalty will not be imposed if any of the statutory
NH Department of Revenue Administration exceptions apply. See Form DP-2210/2220.
Document Processing Division
PO Box 637
Concord NH 03302-0637
EXCEPTIONS TO THE
6 UNDERPAYMENT PENALTY
WHEN TO MAKE
3 The penalty shall not apply if you meet one of the
ESTIMATED TAX PAYMENTS exceptions provided in RSA 21-J:32. Please use form
DP-2210/2220 to see if you meet one of the exceptions
or to compute the amount of the penalty. To obtain this
1st Quarterly payment due April 15, 2009
form, visit our web site at www.nh.gov/revenue or call
2nd Quarterly payment due June 15, 2009
our forms line at (603) 271-2192.
3rd Quarterly payment due September 15, 2009
4th Quarterly payment due December 15, 2009
7 NEED HELP?
Questions not covered herein should be referred to the
Property Appraisal Division, PO Box 487, Concord,
NH 03302-0487. Telephone number (603) 271-2191.
Individuals who need auxiliary aids for effective
communications in programs and services of the New
Hampshire Department of Revenue Administration are
invited to make their needs and preferences known.
Individuals with hearing or speech impairments may
call TDD Access: Relay NH 1-800-735-2964.
DP-255-ES
Instructions
Rev. 10/2008
4. FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
2009 TAXPAYER’S WORKSHEET – KEEP FOR YOUR RECORDS
1 All Utility Property Tax paid in 2008 ..................................................................................................................... 1
2 2008 OVERPAYMENT applied to 2009 taxes...................................................................................................... 2
(If the overpayment exceeds the first 1/4 installment, the overage will be applied to
the next installment and so on)
3 BALANCE OF ESTIMATED UTILITY PROPERTY TAX (Line 1 minus Line 2) ..................................................... 3
COMPUTATION and RECORD of PAYMENTS
Amount of each 2008 Overpayment
Date Paid Installment Applied to Balance CALENDAR YEAR
(1/4 of Line 3 of worksheet) Installment Due DUE DATES
1. ................................. $ ............................................ $............................................. $ ............................................ April 15, 2009
2. ................................. $ ............................................ $............................................. $ ............................................ June 15, 2009
3. ................................. $ ............................................ $............................................. $ ............................................ Sept. 15, 2009
4. ................................. $ ............................................ $............................................. $ ............................................ Dec. 15, 2009
IMPORTANT:
THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE ESTIMATE REQUIREMENTS HAVE NOT BEEN MET.
(Cut along this line)
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
612
Payment Form 1
Due April 15, 2009
FOR DRA USE ONLY
TYPE OR PRINT
NAME OF TAXPAYER FEDERAL EMPLOYER IDENTIFICATION NUMBER
FOR DRA USE ONLY NUMBER & STREET ADDRESS
ADDRESS (continued)
CITY/TOWN, STATE & ZIP CODE
Amount Of This Payment $
NH DRA
DOCUMENT PROCESSING DIVISION
MAIL Make check or money order payable to: STATE OF NEW HAMPSHIRE.
PO BOX 637
TO: Enclose, but do not staple or tape, your payment to this estimate.
CONCORD NH 03302-0637 Do not file a $0 estimate.
DP-255-ES
Rev. 10/2008
5. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
612
Payment Form 2
Due June 15, 2009
FOR DRA USE ONLY
TYPE OR PRINT
NAME OF TAXPAYER FEDERAL EMPLOYER IDENTIFICATION NUMBER
FOR DRA USE ONLY NUMBER & STREET ADDRESS
ADDRESS (continued)
CITY/TOWN, STATE & ZIP CODE
Amount Of This Payment $
NH DRA
DOCUMENT PROCESSING DIVISION
MAIL Make check or money order payable to: STATE OF NEW HAMPSHIRE.
PO BOX 637
TO: Enclose, but do not staple or tape, your payment to this estimate.
CONCORD NH 03302-0637 Do not file a $0 estimate.
DP-255-ES
Rev. 10/2008
(Cut along this line)
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
612
Payment Form 3
Due Sept 15, 2009
FOR DRA USE ONLY
TYPE OR PRINT
NAME OF TAXPAYER FEDERAL EMPLOYER IDENTIFICATION NUMBER
FOR DRA USE ONLY NUMBER & STREET ADDRESS
ADDRESS (continued)
CITY/TOWN, STATE & ZIP CODE
Amount Of This Payment $
NH DRA
DOCUMENT PROCESSING DIVISION
MAIL Make check or money order payable to: STATE OF NEW HAMPSHIRE.
PO BOX 637
TO: Enclose, but do not staple or tape, your payment to this estimate.
CONCORD NH 03302-0637 Do not file a $0 estimate.
DP-255-ES
Rev. 10/2008
(Cut along this line)
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-255-ES ESTIMATED UTILITY PROPERTY TAX - 2009
612
Payment Form 4
Due Dec 15, 2009
FOR DRA USE ONLY
TYPE OR PRINT
NAME OF TAXPAYER FEDERAL EMPLOYER IDENTIFICATION NUMBER
FOR DRA USE ONLY NUMBER & STREET ADDRESS
ADDRESS (continued)
CITY/TOWN, STATE & ZIP CODE
Amount Of This Payment $
NH DRA
DOCUMENT PROCESSING DIVISION
MAIL Make check or money order payable to: STATE OF NEW HAMPSHIRE.
PO BOX 637
TO: Enclose, but do not staple or tape, your payment to this estimate.
CONCORD NH 03302-0637 Do not file a $0 estimate.
DP-255-ES
Rev. 10/2008