When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your Signature Date Spouse’s Signature
When and Where to File. A signed and dated Form 12N must be completed each year and delivered to the organization prior to filing the organization’s Nebraska income tax return. The due date for the Nebraska income tax return for estates and trusts, is the 15th day of the fourth month following the close of the taxable year. The due date for the Nebraska income tax return of an S corporation, partnership, and LLC filing as an S corporation or partnership is the 15th day of the third month following the close of the taxable year. The organization will file the Forms 12N with its Nebraska income tax return. If Form 12N is Filed. The nonresident individual who has filed the Form 12N is required to timely file a Nebraska Individual Income Tax Return, Form 1040N. This return must report the nonresident’s share of the organization’s Nebraska income attributable to his or her interest in the organization during the taxable year, as well as any other income the nonresident has earned from Nebraska sources. A nonresident individual taxpayer who has a taxable year different from the taxable year shown on the Form 12N for the estate, trust, S corporation, partnership, or LLC, must report the income on the Form 1040N that includes the tax year end date of the organization.
When and Where to File. A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI 1040C- NE to the pass-through entity prior to the filing of Form RI-1040C by the pass- through entity. The due date for Form RI-1040C is the fifteenth day of the fourth month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI 1040C- NE in its permanent records and make them available to the Division of Taxation upon request. Form RI 1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all follow- ing taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the pass- through entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request.
When and Where to File. Form 12N must be completed and delivered to the organization prior to the filing of the organization’s Nebraska income tax return. The due date for the Nebraska income tax return for es- tates, trusts, partnerships, and limited liability companies is the 15th day of the fourth month following the close of the taxable year. The due date for the Nebraska income tax return of an S corporation is the 15th day of the third month following the close of the taxable year.
When and Where to File. Form 12N must be completed and delivered to the organization prior to the filing of the organization’s Nebraska income tax return. The due date for the Nebraska income tax return for estates, trusts, partnerships, and limited liability companies is the 15th day of the fourth month following the close of the taxable year. The due date for the Nebraska income tax return of an S corporation is the 15th day of the third month following the close of the taxable year. IF FORM 12N IS FILED. The nonresident individual who has filed the Form 12N is required to timely file a Nebraska Individual Income Tax Return, Form 1040N. Such return must report and pay tax on the nonresident’s share of the organization’s Nebraska income attributable to his or her interest in the organization during the taxable year as well as any other income the nonresident has earned from Nebraska sources. IF FORM 12N IS NOT FILED. If a Form 12N is not attached to the organization’s return for a nonresident individual, the organization is required to remit 6.84 percent of the nonresident’s share of the organization’s income derived from or attributable to Nebraska sources. Publicly traded partnerships are not subject to the above withholding provision. The withholding is to be remitted with the Statement of Nebraska Income Tax Withheld for Nonresident Individual, Form 14N, and the organization’s Nebraska return. When the nonresident files Form 1040N, the remittance submitted by the organization will be allowed as a credit against the taxpayer’s Nebraska income tax liability.
When and Where to File. This agreement must be received by the department at least ten days prior to the due date of the first installment. Send this agreement to the Nebraska Department of Revenue, P.O. Box 94609, Lincoln, Nebraska 68509-4609. SPECIFIC INSTRUCTIONS. Business Name and Location Address, complete this part if this agreement is to resolve any tax other than individual income taxes. Enter the name and address under which you do business. Taxpayer Name (name of corporation, partnership or, if sole proprietorship or individual income taxes, your full name) and Address are to be completed by every taxpayer. Complete your Nebraska Business Identification number if you have been assigned one. Enter the federal identification number if you hold one. If no federal identification number is held, enter your social security number. Check the appropriate blocks for the delinquent tax programs this agreement will resolve. Enter the total amount due, the periods of delinquency and the date interest has been computed through (this can most easily be obtained from your most recent balance due notice from the department).
When and Where to File. This return, properly signed and accompanied by a check or money order payable to Oregon Department of Transportation (ODOT/IFTA), will be considered timely filed if postmarked on or before the last day of the month following the quarter covered by the return. A return is required for each quarter even when no fuel tax is due. Mail to Motor Carrier Transportation Division (MCTD), 0000 Xxxxxxxx Xxxxxxxxxx Xxxxx XX, Xxxxx, XX 00000-0000. FILE ONLINE! You can now file and pay your IFTA tax return online through our Web site: xxx.XxxxxxXxxxxxxxXxxxxx.xxx. Check the NO OPERATIONS box if none of your qualified vehicles had operations in the quarter covered by this return. If you have operated only in the state of Oregon, check the OREGON OPERATIONS ONLY box and provide the Oregon miles, fuel type and total gallons purchased in Oregon in the space provided in the upper right hand corner of the tax return form. Check the CHANGE OF ADDRESS box if you have changed your address. Xxxx through the incorrect address and print the correct address. Sign and return to MCTD.
When and Where to File. This return, properly signed and accompanied by a check or money order payable to Oregon Department of Transportation (ODOT/IFTA), will be considered timely filed when the cancellation postmark date affixed by the U.S. Postal Service reflects a date on or before the last day of the month following the quarter covered by the return. Please note that cancellation dates may not be affixed until the return reaches a major post office. The date stamped by customer operated postage machines is not the equivalent of the U.S. Postal Service cancellation mark. A return is required for each quarter when no fuel tax is due. Mail to Motor Carrier Transportation Division (MCTD), 0000 Xxxxxxxx Xxxxxxxxxx Xx. XX, Xxxxx, XX 00000-1166. FILE ONLINE! You can now file and pay your IFTA tax return online through our Web site: xxx.XxxxxxXxxxxxxxXxxxxx.xxx. Check the NO OPERATIONS box if none of your qualified vehicles had operations in the quarter covered by this return. If you have operated only in the state of Oregon, check the OREGON OPERATIONS ONLY box and provide the Oregon miles, fuel type and total gallons purchased in Oregon in the space provided in the upper right hand corner of the tax return form. Check the CHANGE OF ADDRESS box if you have changed your address. Xxxx through the incorrect address and print the correct address. Sign and return to MCTD.
When and Where to File. This return, properly signed and accompanied by a check or money order payable to the Kansas Department of Revenue, will be considered timely filed if postmarked on or before the last day of the month following the quarter covered by the return. A return is required for each quarter even though no fuel tax is due. Mail the return and payment to: Kansas Department of Revenue, Customer Relations, PO Box 750680, Topeka, KS 66625-0680. If you have questions regarding this return you can call 000-000-0000 or need additional copies you can download them at: xxxxx://xxx.xxxxxxxxx.xxx/forms-mfifta.html QUALIFIED MOTOR VEHICLES. All vehicles in the licensee's fleet bearing a Kansas IFTA decal must be included on this return. Qualifying vehicle means a motor vehicle (1) having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs. or 11,797 kgs., or; (2) having three or more axles regardless of weight; (3) LINE 12. The total amount from each Schedule 85A, Column H, total line PLUS all applicable surcharges.
When and Where to File. This return, properly signed and accompanied by a check or money order payable to the Kansas Department of Revenue, will be considered timely filed if postmarked on or before the last day of the month following the quarter covered by the return. A return is required for each quarter even though no fuel tax is due. Mail the return and payment to: Kansas Department of Revenue, Customer Relations, PO Box 750680, Topeka, KS 66625-0680. If you have questions regarding this return you can call 000-000-0000 or need additional copies you can download them at: xxxxx://xxx.xxxxxxxxx.xxx/forms-mfifta.html QUALIFIED MOTOR VEHICLES. All vehicles in the licensee's fleet bearing a Kansas IFTA decal must be included on this return. Qualifying vehicle means a motor vehicle (1) having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs. or 11,797 kgs., or; (2) having three or more axles regardless of weight; (3) is used in combination when the weight of such combination exceeds 26,000 lbs. or 11,797 kgs. gross vehicle weight. PREIDENTIFIED RETURNS. This return is to be used only by the motor carrier whose name is printed on it. If you have not received a return for a reporting period, request a duplicate from the department. If the business name, location, or mailing address is not correct, mark through the incorrect information and plainly print the correct information. AMENDED RETURNS. If it becomes necessary to correct a previously filed return, please make a copy of the original paper return filed, mark the box at the top that indicates it is an amended return, and make the necessary changes next to the incorrect figures. An explanation of the changes must accompany the amended return. (If filed online contact our office for further instructions.) VERIFICATION AND AUDIT. The records required to substantiate this return must be retained and be available for at least four years from the due date of the return or the date filed, whichever is later. Records which are required to be kept are listed in the IFTA Informational Manual provided by this department.
