Arkansas requires all corporations to use the federal employer identification number (FEIN) assigned to the corporation by the Internal Revenue Service. To obtain a FEIN, contact the Internal Revenue Service Center in your area. In Arkansas, contact the Memphis Service Center, Memphis, Tennessee, telephone number (901) 546-3920.

Arkansas Code Annotated (ACA) 26-51-806 has been amended to require an Arkansas corporation income tax return to be filed on or before the 15th day of the third month after the close of the corporation's tax year. If the corporation's tax year began prior to January 1, 2003, the old due date of four and one half (41/2) months after the close of the tax year remains in effect.

ACA 26-18-306(i) states that an amended return may be filed within three (3) years of the original return filing date or two (2) years from the date the tax was paid, whichever event occurred later. ACA 26-51-804(b) requires the return be signed by a corporate officer, which may be the president, vice-president, treasurer, or other principal officer.

No. Arkansas "C" corporation income tax forms may be obtained by calling our office at (501) 682-4775, downloading from the Revenue Division Internet Income Tax Forms link at www.arkansas.gov/dfa/income_tax/tax_forms_overview.html, or a written request to Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919.

No. ACA 26-51-416 does not allow Arkansas or federal income tax or taxes that increase the value of assessed property to be taken as a deduction.

ACA 26-51-913 amended the due date for Arkansas "C" corporation estimated income tax payments for tax years beginning on or after January 1, 2003, as follows: Fourth installment, Voucher 4, is due on or before the 15th day of the twelfth month of the tax year. No. Arkansas has not adopted the income tax provisions contained in the federal economic stimulus bill congress passed on March 8, 2002.

ACA 26-51-805 establishes which corporations are eligible to be a member of an Arkansas consolidated group. The following is a brief summary of those requirements: Only those federal eligible members with income from sources within Arkansas may be part of Arkansas consolidated group. All of the Arkansas eligible members must consent to and join in the filing of Arkansas consolidated return prior to the last day for filing a return.

Federal Tax/Employer Identification Numbers are issued through the Internal Revenue Service (IRS). The IRS can be reached at: State Tax/Employer Identification Numbers and Wholesaler's Registration Numbers are issued through the Georgia Department of Revenue.

The Employee Identification Number is obtained from the Internal Revenue Service, www.irs.ustreas.gov. The Corporations Division does not issue, or maintain record of, EINs.

A5.   The IRS has been working with the Federation of Tax Administrators (FTA) and 26 state tax agencies on a joint project to develop a new fed/state electronic filing system. IRS will implement the new system in 2006, and many states likewise expect to implement electronic tax filing programs. Check with your State tax authorities for specific information about state electronic filing options available to corporations. 

An EIN and a TIN are one and the same. It is an identification number assigned to identify taxpayers who are required to file various business tax returns. It is generally used by corporations, sole proprietors, partnerships, nonprofit associations, trust estates of descendants and other business entities.

Federal and State income tax returns or information returns are required to be filed by individuals, estates, trusts, corporations, partnerships, other business entities (LLC's and LLP's), and certain non-profit organizations. In some cases, there are income thresholds that apply that will avoid the need for some taxpayers to file a tax return.

Certain medical expenses incurred by you, your spouse or common-law partner and particular dependents are qualified by Canada Revenue Agency ("CRA") for a federal tax credit. You may claim expenses paid in any twelve-month period that ends within the taxation year if they were not claimed previously. The expenses claimed must be greater than either 3% of your net income or $1,844, whichever is lower, to be eligible.

The due date for your Virginia income tax return is May 1. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due the 15th day of the fourth month, following the close of your fiscal year.

A short period franchise tax return may not be required when there is a change in ownership unless there has been a subsequent change in accounting periods. Normally, the prior and present owners pro-rate the taxes during the course of the sale of the business.

If you already have an EIN, and the organization or ownership of your business changes, you may need to apply for a new number. Some of the circumstances under which a new number is required are as follows: existing business is purchased or inherited by an individual who will operate it as a sole proprietorship, This list is not all inclusive. Please refer to the website under Business, then Employer ID Numbers. Tax Information for Business 12.

The name is optional. The District Assigned Staff Identification Number is required. Refer to the instructions on page 29 of the Administrative Manual for CBEDS Coordinators and School Principals (DOC; 2,643KB; 42pp.). Complete only one assignment block using assignment code (1012) combination class for 100 percent of the teacher's time. We have a math class that has 15 seventh graders and 15 eighth graders.

MARTIN’S needs to obtain this number in order to have the school set up as a vendor for payment. All accredited schools are issued a tax identification number but if you are a Home-school we will need your social security number.

TRA must receive a complete AT1 return within six months from the end of a corporation's taxation year (the required filing date). You may send the return by mail, fax, courier or hand deliver it to TRA. Your corporation's return will be considered filed on the date it is received by TRA. However, a late filing penalty will not be charged if: A faxed or personally-delivered return received after the required filing date will be considered late and a penalty will be charged.

The Colorado Department of Revenue issues tax ID numbers. For more information, call (303) 238-7378 or check www.taxcolorado.com

You must file for a federal tax identification number or EIN (Employer Identification Number) to ensure that federal payroll tax withholding payments, Social Security contributions, and federal unemployment payments are properly credited. After your Application (Form SS-4) is submitted to the IRS, you will receive a letter with your EIN and a coupon booklet (the 8109-Federal Tax Deposit). This booklet is essential for payment of federal payroll tax obligations.

A16. A general overview of how IRS communicates with transmitters during the electronic filing process is available to assist corporations. Specific information will vary depending on if your corporation uses a third party transmitter or chooses to transmit their own electronic income tax return.

An individual who derives any gross income from North Dakota sources and who is required to file a federal tax return is required to file a North Dakota tax return for the same year. This requirement applies to both residents and non-residents of North Dakota.

Your permanent residence was in the District of Columbia for either part of or the full taxable year. You lived in the District of Columbia for 183 days or more during the taxable year, even though your permanent residence was outside the District of Columbia. You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.