A return must be filed even if there is no tax liability. If no return is filed, it is considered delinquent.

b) Every Individual who conducted business in Guyana during the year 2001, whether you made a gain or loss.

Any individual (resident or nonresident) or business entity (partnerships, corporations, s-corporations) who receive taxable compensation are required to file a Form OL-3 and pay the occupational tax to the Revenue Commission, if due. If taxes are not withheld by your employer or you are engaged in a business, you must file a Form OL-3 each year whether or not tax is due. Business activity includes rental property, sole proprietorships (Schedule C), partnerships, and corporations.

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.

stipulated in the Income Tax Ordinance, 2001, every person (which includes legal persons i.e. companies, organisations etc.) is required to file tax returns for a financial year. It is to be noted that if the income of an NPO for the financial year has been less then the limit of the taxable income (determined by the government from time to time) even then it is required by law to file the tax return.

Franchise tax is not based upon whether or not a corporation is a franchise. It is a business tax based upon a corporation's assets.

If you are filing a short period for a reason other than those previously stated you must attach a detailed explanation when filing your MO-1120. You will be notified if the short period is disallowed or adjustments were made to a previously filed return.

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.

Yes. Whether you choose the ACH debit or ACH credit method, you must continue to file your tax returns on a timely basis. The reporting due dates and filing requirements have not changed. Your tax return will be considered timely if it is postmarked on or before the due date. If your tax return is not filed on a timely basis, even though the EFT payment may have been paid timely, you will be subject to a 10 percent penalty on the amount of tax that was due with the return.

A – Contact the Income Tax Office so your records can be corrected and to avoid non-filing penalties. A – Some areas in Alliance are located inside the city limits and also within the Marlington School District. Residents living there must file a city return. If you are in doubt as to whether your address is located inside the city limits, contact the City Income Tax Office.

If your parents are not required to file a 2006 federal tax return, please have them complete the 2007-2008 Parent Non-Tax Filer Statement. http://www.yale.edu/sfas/financial/forms0708.html

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.

Electronic filing is the best way to file an error-free return and receive an income tax refund faster. Taxpayers are encouraged to file via the District's Electronic Taxpayer Service Center or federal/state e-File. View more information on electronic filing.

Yes. As long as your withholding tax account is open, you need to file a return showing zero tax was withheld; otherwise you will receive a non-filer notice. If you no longer have employees and want to close your withholding tax account, you should file an Employer's Withholding Tax Final Report, Form MO-941F. (Form MO-941F is included in your withholding tax voucher book.)

Consolidated tax returns may be filed by a group of corporations who are affiliated through stock ownership and who join in the filing of a federal consolidated income tax return. A consolidated return must include all subsidiaries.

Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

Your payment must be mailed by the due date of the return. Example: The current reporting period is July 1, 2006 - September 30, 2006 with a due date of October 31, 2006. If you E-filed your IFTA Quarterly Tax Return on October 20th your payment must be postmarked with the October 31, 2006 date to avoid interest and penalty fees. Internet Explorer – Right click on the Internet Explorer icon on your desktop and select "Properties".

The gift tax applies to the transfer by gift of any property. It is a gift if you do not expect to receive something of at least equal value in return. You should file a gift tax return for any calendar year you have taxable gift.