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

  • 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.

  • 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).

  • 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.

  • 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.

  • In the Federal Register of January 16, 2013 (78 FR 3377) (FRL–9375–4), EPAissued a notice pursuant to FFDCA section 408, 21 U.S.C. 346a, announcing the filing of a pesticide petition (PP IN– 10525) by Exponent®, 1150 Connecticut Ave.


More Definitions of Nonresident partner

Nonresident partner means a partner other than a resident partner.
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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 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. (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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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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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.

  • Alien means a person who is not a Commonwealth citizen, a British protected person or a citizen of the Republic of Ireland;

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

  • Disqualified Partnership Any domestic entity classified as a partnership under the Code if any of its direct or indirect beneficial owners (other than through a U.S. corporation) are (or, under the applicable partnership agreement, are permitted to be) Disqualified Non-United States Tax Persons.

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

  • Residentia Group means Residentia Group Pty Ltd of 165 Barkly Avenue Burnley VIC, ACN 600 546 656 in respect of Appliances purchased in Australia;

  • 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.

  • Lead Partner means the lead partner of a joint venture, as described in Sub-Clause

  • Partner means any General Partner or Limited Partner.

  • Foreign limited partnership means a partnership formed under laws other than of this state and having as partners one or more general partners and one or more limited partners.

  • General partnership means an organization formed by two or more persons under chapters 45-13 through 45-21.

  • Section 385 Controlled Partnership has the meaning set forth in Treasury Regulation Section 1.385-1(c)(1) for a “controlled partnership”.

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

  • Partnership Subsidiary means Host LP and any partnership, limited liability company, or other entity treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes in which either Host REIT or Host LP owns (or owned on or after January 1, 1999) an interest, either directly or through one or more other partnerships, limited liability companies or other entities treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes (whether or not Host REIT or Host LP has a controlling interest in, or otherwise has the ability to control or direct the operation of, such entity). Notwithstanding the foregoing, the term “Partnership Subsidiary” shall not in any way be deemed to include the Non-Controlled Subsidiaries or subsidiaries thereof, the Taxable REIT Subsidiaries or subsidiaries thereof, or the Subsidiary REITs or subsidiaries thereof.

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

  • Resident school district means the public school district in which the student resides.

  • Private partner means any entity that is a partner in a public-private partnership other than:

  • 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 11.2.

  • Co-licensed partner means a person who, with at least one other person, has the right to engage in

  • Partnership means the limited partnership formed under the Act and pursuant to this Agreement, and any successor thereto.

  • 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.

  • Honorary Life Member means a Member who has been elected as such by the Board;