Nonresident partner definition

Nonresident partner means an individual, trust, or estate partner
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Nonresident partner means an individual, trust, or estate partner that is not a resident partner.
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Nonresident partner means a partner that is not a resident partner as defined in this subsection.
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Examples of Nonresident partner in a sentence

  • Nonresident partner" means an individual, trust or estate partner that is not a resident partner.[PL 2019, c.

  • Nonresident partner would mean an individual, estate, or trust partner that is not a resident partner.

  • Nonresident partner -- adjusted gross income from sources in this State1.

  • Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.

  • Resident partner" means a partner who is a resident individual, a resident estate, or a resident trust.(2) "Nonresident partner" means a partner other than a resident partner.

  • If the guaranteed payment is not in lieu of wage income, then the guaranteed payment is allocated or apportioned based on the income-generating activity (e.g., a guaranteed payment based on partnership income from the sale of real property located in Colorado is allocated pro rata to the Nonresident partner).

  • Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.When submitting DR 0108, a separate check can be sentwith each form or one check can be submitted for up to 50nonresident partners.

  • Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.When submitting DR 0108, a separate check can be sent with each form or one check can be submitted for up to 50nonresident partners.

  • The amount on line 20 cannot be included in your subtraction for any net long-term capital gain from the exchange of legal tender from assets acquired after December 31, 2011.Worksheet for Long-Term Capital Gain Subtraction for Assets Acquired After December 31, 2011 (Worksheet)To determine if you qualify to claim a subtraction from income on your Arizona personal income tax return:• Nonresident partner, complete the worksheet included in the instructions for Form 140NR.


More Definitions of Nonresident partner

Nonresident partner means a partner other than a resident partner.
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Nonresident partner. MEANS A NONRESIDENT INDIVIDUAL, A NONRESIDENT ESTATE, OR A NONRESIDENT TRUST.
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Nonresident partner means an individual, estate of a deceased individual, or trust that was a partner in a Partnership subject to a Partnership Level Audit during the Reviewed Year and is not a Resident Partner, Composite Return Partner, or Withholding Partner.
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Nonresident partner means a partner that is not a resident partner and is an indi- vidual, a trust or an estate.
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Nonresident partner means an individual, estate of a deceased individual, or trust that was a partner in a Partnership subject to a Partnership Level Audit during the Reviewed Year and is not a Resident Partner, Composite Return Partner, or Withholding Partner. (R ECOMMENDED) “Reallocation Adjustment” means a Federal Adjustment, or Final Federal Adjustment, that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to Partners. The term positive Reallocation Adjustment means Reallocation Adjustments that would increase state taxable income for Partners, and the term negative Reallocation Adjustment means Reallocation Adjustments that would decrease state taxable income for Partners. Comment [HH18]: Unnecessary – see definition of Reviewed Year which specifies that it is a year subject to Partnership Level Audit.
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Related to Nonresident partner

  • Nonresident student means every nonresident person who is enrolled as a full-time student in an

  • Nonresident pharmacy means a pharmacy located outside of Utah that sells to a person in Utah.

  • Nonresident decedent means a decedent who was domiciled in another jurisdiction at the time of his or her death.

  • Nonresident means every person who is not a resident of this state.

  • Business Partner means a legal entity that requires use of a training service in connection with Customer’s and its Affiliates’ internal business operations. These may include customers, distributors, service providers and/or suppliers of Customer.

  • Foreign partnership means an association of two or more persons to carry on as co-owners of a

  • Nonresident bidder means a bidder whose principal place of business is not in this state, but excludes a contractor whose ultimate parent company or majority owner has its principal place of business in this state.

  • Partner means any General Partner or Limited Partner.

  • General Partner means the Company or its successors as general partner of the Partnership.

  • Corporate Partner means a Partner that is subject to tax under [reference to State law].

  • Departing Partner means a former General Partner from and after the effective date of any withdrawal or removal of such former General Partner pursuant to Section 11.1 or 11.

  • Partnership has the meaning set forth in the preamble of this Agreement.

  • civil partner in relation to a person, means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, but does not include a civil partner who is living separately and apart from the person;

  • General Partner Interest means a Partnership Interest held by the General Partner, in its capacity as general partner. A General Partner Interest may be expressed as a number of Partnership Units.