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	<title>Accounting portal</title>
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	<link>http://accountingportal.com</link>
	<description>Tax resources for accountants and small businesses (U.S.)</description>
	<lastBuildDate>Wed, 22 Feb 2012 18:58:22 +0000</lastBuildDate>
	<language>en</language>
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		<item>
		<title>Delaware &#8211; 2012 Gross Reciepts Tax Rates Decrease From 2011</title>
		<link>http://accountingportal.com/2012/02/22/delaware-2012-gross-reciepts-tax-rates-decrease-2011/</link>
		<comments>http://accountingportal.com/2012/02/22/delaware-2012-gross-reciepts-tax-rates-decrease-2011/#comments</comments>
		<pubDate>Wed, 22 Feb 2012 18:58:22 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Delaware]]></category>
		<category><![CDATA[delaware Gross Reciepts Tax Rates]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1128</guid>
		<description><![CDATA[Based on House Bill 127: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO GROSS RECEIPTS TAXES. Delaware has enacted legislation decreasing a number of gross receipts tax rates. The following rate decreases are effective for taxable periods beginning January 1, 2012. •  Occupations requiring licenses. The gross receipts license fee for occupations]]></description>
			<content:encoded><![CDATA[<p>Based on <a href="http://legis.delaware.gov/LIS/LIS146.NSF/vwlegislation/96CEDAE5DFB1F62C8525788D005EECFC">House Bill 127</a>: AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO GROSS RECEIPTS TAXES.</p>
<p>Delaware has enacted legislation decreasing a number of gross receipts tax rates. The following rate decreases are effective for taxable periods <strong><em>beginning January 1, 2012</em></strong>.</p>
<p>•  <strong>Occupations requiring licenses.</strong> The gross receipts license fee for occupations requiring licenses decreases from 0.4147% to 0.4023% of aggregate gross receipts.</p>
<p>•  <strong>Contractors.</strong> The contractors&#8217; gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.</p>
<p>•  <strong>Manufacturers.</strong> The manufacturers&#8217; gross receipts license fee decreases from 0.1944% to 0.1886% of aggregate gross receipts.</p>
<p>•  <strong>Wholesalers.</strong> The wholesalers&#8217; gross receipts license fee decreases from 0.4147% to 0.4023% of aggregate gross receipts.</p>
<p>•  <strong>Petroleum products wholesalers.</strong> The additional petroleum product wholesalers&#8217; gross receipts license fee decreases from 0.2592% to 0.2514% of all taxable gross receipts derived from the sale of petroleum or petroleum products.</p>
<p>•  <strong>Food processors wholesalers.</strong> The food processors wholesalers&#8217; gross receipts license fee decreases from 0.2074% to 0.2012% of aggregate gross receipts.</p>
<p>•  <strong>Commercial feed dealer wholesalers.</strong> The commercial feed dealer wholesalers&#8217; gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.</p>
<p>•  <strong>Retailers.</strong> The retailers&#8217; gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.</p>
<p>•  <strong>Transient retailers.</strong> The transient retailers&#8217; gross receipts license fee decreases from 0.7776% to 0.7543% of aggregate gross receipts.</p>
<p>•  <strong>Restaurant retailers.</strong> The restaurant retailers&#8217; gross receipts license fee decreases from 0.6739% to 0.6537% of aggregate gross receipts.</p>
<p>•  <strong>Farm machinery retailers.</strong> The farm machinery retailers&#8217; gross receipts license fee decreases from 0.1037% to 0.1006% of aggregate gross receipts.</p>
<p>•  <strong>Grocery store retailers.</strong> The grocery store retailers&#8217; gross receipts license fee decreases from 0.3402% of the first $2 million per month and 0.6372% of aggregate gross receipts afterwards to 0.33% of aggregate gross receipts. There are no longer two rates.</p>
<p>•  <strong>Lessees.</strong> The leasing use tax decreases from 2.0736% to 2.0114% of the rent paid under a lease of tangible personal property.</p>
<p>•  <strong>Lessors.</strong> The lessors&#8217; gross receipts license fee decreases from 0.3110% to 0.3017% of lease rental payments received.</p>
<p><a href="http://www.revenue.delaware.gov/information/grrates.shtml">Source</a></p>
]]></content:encoded>
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		</item>
		<item>
		<title>Alternative Minimum Tax 2011</title>
		<link>http://accountingportal.com/2012/02/22/alternative-minimum-tax-2011/</link>
		<comments>http://accountingportal.com/2012/02/22/alternative-minimum-tax-2011/#comments</comments>
		<pubDate>Wed, 22 Feb 2012 18:31:17 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Individual]]></category>
		<category><![CDATA[New]]></category>
		<category><![CDATA[2011 AMT Assistant]]></category>
		<category><![CDATA[Alternative Minimum Tax]]></category>
		<category><![CDATA[AMT]]></category>
		<category><![CDATA[Form 6251]]></category>
		<category><![CDATA[Tax Year 2011 AMT Assistant]]></category>

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		<description><![CDATA[The tax law provides exclusions for certain kinds of income and deductions and credits for certain expenses. The alternative minimum tax (AMT) attempts to ensure that an individual who benefits from certain exclusions, deductions, or credits pays at least a minimum amount of tax. The AMT is a separately figured tax that eliminates or reduces]]></description>
			<content:encoded><![CDATA[<p>The tax law provides exclusions for certain kinds of income and deductions and credits for certain expenses. The alternative minimum tax (AMT) attempts to ensure that an individual who benefits from certain exclusions, deductions, or credits pays at least a minimum amount of tax.</p>
<p>The AMT is a separately figured tax that eliminates or reduces many exclusions and deductions. In addition, certain credits (generally, business-related credits) cannot be used to offset the AMT. Thus the AMT increases the tax liability of an individual who would otherwise pay less tax. The AMT tax rates on ordinary income are percentages set by law. For capital gains and certain dividends, the rates in effect for the regular tax are used.</p>
<p>2011 Instructions for Form 6251 &#8211; Alternative Minimum Tax—Individuals</p>
<p>Exemption amount.</p>
<p>The exemption amount has increased to $48,450 ($74,450 if married filing jointly or qualifying widow(er); $37,225 if married filing separately).</p>
<h4>Who Must File</h4>
<p>Attach Form 6251 to your return if any of the following statements is true.</p>
<div>
<ol type="1">
<li>Form 6251, line 31, is greater than line 34.</li>
<li>You claim any general business credit, and either line 6 (in Part I) or line 25 of Form 3800 is more than zero.</li>
<li>You claim the qualified electric vehicle credit, the personal use part of the alternative fuel vehicle refueling property credit, or the credit for prior year minimum tax.</li>
<li>The total of Form 6251, lines 8 through 27, is negative and line 31 would be greater than line 34 if you did not take into account lines 8 through 27.</li>
</ol>
</div>
<p>&nbsp;</p>
<div lang="en">
<div>
<div>
<div>
<h4>Purpose of Form</h4>
</div>
</div>
</div>
<p>Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). The AMT applies to taxpayers who have certain types of income that receive favorable treatment, or who qualify for certain deductions, under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax.</p>
<p>Also use Form 6251 to help you figure the tax liability limit on the credits listed under <em>Who Must File</em>.</p>
</div>
<div lang="en">
<div>
<div>
<div>
<h4><a name="d0e66"></a>Recordkeeping</h4>
</div>
</div>
</div>
<p>For the AMT, certain items of income, deductions, etc., receive different tax treatment than for the regular tax. Therefore, you need to refigure items for the AMT that you figured for the regular tax. In some cases, you may wish to do this by completing the applicable tax form a second time. If you do complete another form, do not attach it to your tax return, but keep it for your records. However, you may have to attach an AMT Form 1116, Foreign Tax Credit, to your return; see the instructions for line 32.</p>
<p>For the regular tax, some deductions and credits may result in carrybacks or carryforwards to other tax years. Examples are investment interest expense, a net operating loss, a capital loss, a passive activity loss, and the foreign tax credit. Because you may have to refigure these items for the AMT, the carryback or carryforward amount may be different for the AMT than for the regular tax. Your at-risk limits and basis amounts also may differ for the AMT. Therefore, you must keep records of these different amounts.</p>
</div>
<div lang="en">
<div>
<div>
<div>
<h4>Partners and Shareholders</h4>
</div>
</div>
</div>
<p>If you are a partner in a partnership or a shareholder in an S corporation, see Schedule K-1 and its instructions to figure your adjustments or preferences from the partnership or S corporation to include on Form 6251.</p>
</div>
<div lang="en">
<div>
<div>
<div>
<h4>Nonresident Aliens</h4>
</div>
</div>
</div>
<p>If you are a nonresident alien and you disposed of U.S. real property interests at a gain, you must make a special computation. Fill in Form 6251 through line 30. If your net gain from the disposition of U.S. real property interests and the amount on line 28 are both greater than the tentative amount you figured for line 30, replace the amount on line 30 with the smaller of that net gain or the amount on line 28. Also, enter “RPI” on the dotted line next to line 30. Otherwise, do not change line 30.</p>
</div>
<div lang="en">
<div>
<div>
<div>
<h4>Credit for Prior Year Minimum Tax</h4>
</div>
</div>
</div>
<p>See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, if you paid AMT for 2010 or you had a minimum tax credit carryforward on your 2010 Form 8801. If you pay AMT for 2011, you may be able to take a credit on Form 8801 for 2012.</p>
</div>
<div lang="en">
<div>
<div>
<div>
<h4>Optional Write-Off for Certain Expenditures</h4>
</div>
</div>
</div>
<p>There is no AMT adjustment for the following items if you elect for the regular tax to deduct them ratably over the period of time shown.</p>
<div>
<ul type="disc">
<li>Circulation expenditures—3 years (section 173).</li>
<li>Research and experimental expenditures—10 years (section 174(a)).</li>
<li>Mining exploration and development costs—10 years (sections 616(a) and 617(a)).</li>
<li>Intangible drilling costs—60 months (section 263(c))</li>
</ul>
<p><a href="http://www.irs.gov/instructions/i6251/index.html">Read more</a></p>
<blockquote dir="ltr"><p><a href="http://www.irs.gov/pub/irs-pdf/f6251.pdf">Form 6251</a></p>
<p><a href="http://www.irs.gov/pub/irs-pdf/i6251.pdf">Instructions for Form 6251</a> (<a href="http://www.irs.gov/instructions/i6251/index.html">HTML</a>)</p></blockquote>
</div>
</div>
<p>Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). The AMT applies to taxpayers who have ceertain types of income that receive favorable treatment, or who qualify for certain deductions, under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax.</p>
<p>To find out if you may be subject to the AMT, refer to the <a href="http://www.irs.gov/pub/irs-pdf/i1040.pdf"> Form 1040 Instructions</a> and the <a href="http://www.irs.gov/pub/irs-pdf/i1040a.pdf"> Form 1040A Instructions</a>. If you are filing the Form 1040 you may use the <a href="http://www.irs.gov/businesses/small/article/0,,id=150703,00.html">AMT Assistant for Individuals</a>, which is an electronic version of the AMT worksheet available on the IRS web page at <em><em>www.irs.gov</em></em>. The AMT worksheet may tell you that you do not owe the AMT or it may direct you to Form 6251, <em><em>Alternative Minimum Tax &#8211; Individuals</em></em>. If you are directed to Form 6251, you will have to complete that form to determine whether you owe the AMT. <a href="http://www.irs.gov/pub/irs-pdf/f6251.pdf"> Form 6251</a> (PDF), <em><em>Alternative Minimum Tax &#8211; Individuals</em></em>, is available in a PDF format on the IRS web page.</p>
<p>If you are not liable for AMT this year, but you paid AMT in one or more previous years, you may be eligible to take a special minimum tax credit against your regular tax this year. If eligible, you should complete and attach <a href="http://www.irs.gov/pub/irs-pdf/f8801.pdf"> Form 8801</a> (PDF)<em><em>, Credit for Prior Year Minimum Tax &#8211; Individuals, Estates, and Trusts</em></em>.</p>
<p><a href="http://apps.irs.gov/app/amt2011/">Tax Year 2011 AMT Assistant</a></p>
]]></content:encoded>
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		<item>
		<title>NAICS codes &#8211; North American Industry Classification System (NAICS)</title>
		<link>http://accountingportal.com/2012/02/19/naics-codes-north-american-industry-classification-system-naics/</link>
		<comments>http://accountingportal.com/2012/02/19/naics-codes-north-american-industry-classification-system-naics/#comments</comments>
		<pubDate>Sun, 19 Feb 2012 09:17:38 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[New]]></category>
		<category><![CDATA[2007 NAICS]]></category>
		<category><![CDATA[NAICS codes]]></category>
		<category><![CDATA[NAICS Search]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1115</guid>
		<description><![CDATA[The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS Search On left side of NAICS website enter keyword or 2-6 digit code. 2007 NAICS Sector Description 11 Agriculture,]]></description>
			<content:encoded><![CDATA[<p>The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.</p>
<h3><a href="http://www.census.gov/eos/www/naics/">NAICS Search</a></h3>
<p>On left side of NAICS website enter keyword or 2-6 digit code.</p>
<h2><a href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart=2007">2007 NAICS</a></h2>
<table summary="This table provides detailed information on the structure of NAICS" border="0" cellspacing="0" cellpadding="5">
<tbody>
<tr>
<td><strong>Sector</strong></td>
<td><strong>Description</strong></td>
</tr>
<tr>
<td><a title="NAICS sector 11 Agriculture, Forestry, Fishing and Hunting" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=11&amp;search=2007%20NAICS%20Search">11</a></td>
<td>Agriculture, Forestry, Fishing and Hunting</td>
</tr>
<tr>
<td><a title="NAICS sector 21 Mining, Quarrying, and Oil and Gas Extraction" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=21&amp;search=2007%20NAICS%20Search">21</a></td>
<td>Mining, Quarrying, and Oil and Gas Extraction</td>
</tr>
<tr>
<td><a title="NAICS sector 22 Utilities" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=22&amp;search=2007%20NAICS%20Search">22</a></td>
<td>Utilities</td>
</tr>
<tr>
<td><a title="NAICS sector 23 Construction" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=23&amp;search=2007%20NAICS%20Search">23</a></td>
<td>Construction</td>
</tr>
<tr>
<td><a title="NAICS sector 31-33 Manufacturing" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=31&amp;search=2007%20NAICS%20Search">31-33</a></td>
<td>Manufacturing</td>
</tr>
<tr>
<td><a title="NAICS sector 42 Wholesale Trade" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=42&amp;search=2007%20NAICS%20Search">42</a></td>
<td>Wholesale Trade</td>
</tr>
<tr>
<td><a title="NAICS sector 44-45 Retail Trade" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=44&amp;search=2007%20NAICS%20Search">44-45</a></td>
<td>Retail Trade</td>
</tr>
<tr>
<td><a title="NAICS sector 48-49 Transportation and Warehousing" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=48&amp;search=2007%20NAICS%20Search">48-49</a></td>
<td>Transportation and Warehousing</td>
</tr>
<tr>
<td><a title="NAICS sector 51 Information" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=51&amp;search=2007%20NAICS%20Search">51</a></td>
<td>Information</td>
</tr>
<tr>
<td><a title="NAICS sector 52 Finance and Insurance" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=52&amp;search=2007%20NAICS%20Search">52</a></td>
<td>Finance and Insurance</td>
</tr>
<tr>
<td><a title="NAICS sector 53 Real Estate and Rental and Leasing" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=53&amp;search=2007%20NAICS%20Search">53</a></td>
<td>Real Estate and Rental and Leasing</td>
</tr>
<tr>
<td><a title="NAICS sector 54 Professional, Scientific, and Technical Services" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=54&amp;search=2007%20NAICS%20Search">54</a></td>
<td>Professional, Scientific, and Technical Services</td>
</tr>
<tr>
<td><a title="NAICS sector 55 Management of Companies and Enterprises" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=55&amp;search=2007%20NAICS%20Search">55</a></td>
<td>Management of Companies and Enterprises</td>
</tr>
<tr>
<td><a title="NAICS sector 56 Administrative and Support and Waste Management and Remediation Services" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=56&amp;search=2007%20NAICS%20Search">56</a></td>
<td>Administrative and Support and Waste Management and Remediation Services</td>
</tr>
<tr>
<td><a title="NAICS sector 61 Educational Services" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=61&amp;search=2007%20NAICS%20Search">61</a></td>
<td>Educational Services</td>
</tr>
<tr>
<td><a title="NAICS sector 62 Health Care and Social Assistance" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=62&amp;search=2007%20NAICS%20Search">62</a></td>
<td>Health Care and Social Assistance</td>
</tr>
<tr>
<td><a title="NAICS sector 71 Arts, Entertainment, and Recreation" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=71&amp;search=2007%20NAICS%20Search">71</a></td>
<td>Arts, Entertainment, and Recreation</td>
</tr>
<tr>
<td><a title="NAICS sector 72 Accommodation and Food Services" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=72&amp;search=2007%20NAICS%20Search">72</a></td>
<td>Accommodation and Food Services</td>
</tr>
<tr>
<td><a title="NAICS sector 81 Other Services (except Public Administration)" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=81&amp;search=2007%20NAICS%20Search">81</a></td>
<td>Other Services (except Public Administration)</td>
</tr>
<tr>
<td><a title="NAICS sector 92 Public Administration" href="http://www.census.gov/cgi-bin/sssd/naics/naicsrch?chart_code=92&amp;search=2007%20NAICS%20Search">92</a></td>
<td>Public Administration</td>
</tr>
</tbody>
</table>
]]></content:encoded>
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		<title>North Carolina 2011 Individual Tax Return Forms</title>
		<link>http://accountingportal.com/2012/02/14/north-carolina-2011-individual-tax-return-forms/</link>
		<comments>http://accountingportal.com/2012/02/14/north-carolina-2011-individual-tax-return-forms/#comments</comments>
		<pubDate>Tue, 14 Feb 2012 16:37:44 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Forms]]></category>
		<category><![CDATA[Individual]]></category>
		<category><![CDATA[New]]></category>
		<category><![CDATA[North Carolina]]></category>
		<category><![CDATA[State tax]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[nort carolina form D-400 with TC]]></category>
		<category><![CDATA[North Carolina 2011 Individual Tax Return]]></category>
		<category><![CDATA[north carolina D-400]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1100</guid>
		<description><![CDATA[D-400 with TC  Individual Income Tax Return and Form D-400TC, Individual Tax Credits (You must include Form D-400TC if you claim any tax credits.) [web fill-in, instructions] D-400 without TC   Individual Income Tax Return (no tax credits) [web fill-in, instructions] D-401  Individual Income Tax Instructions for Form D-400 More forms Tax Rate Schedule for Tax Year]]></description>
			<content:encoded><![CDATA[<p><strong><a href="http://www.dornc.com/downloads/forms_trad_d400tc.php?url=D400_D400TC.pdf">D-400 with TC</a></strong>  Individual Income Tax Return and Form D-400TC, Individual Tax Credits (You must include Form D-400TC if you claim any tax credits.) [<a href="http://www.dornc.com/downloads/forms_fillin_d400tc.php?url=/downloads/fillin/D400_D400TC_webfill.pdf">web fill-in</a>, <a href="http://www.dornc.com/downloads/D401.pdf">instructions</a>]</p>
<p><strong><a href="http://www.dornc.com/downloads/forms_trad_d400.php?url=D400.pdf">D-400 without TC</a></strong>   Individual Income Tax Return (no tax credits) [<a href="http://www.dornc.com/downloads/forms_fillin_d400.php?url=/downloads/fillin/D400_webfill.pdf">web fill-in</a>, <a href="http://www.dornc.com/downloads/D401.pdf">instructions</a>]</p>
<p><strong><a href="http://www.dornc.com/downloads/D401.pdf">D-401</a>  </strong>Individual Income Tax Instructions for Form D-400</p>
<p><a href="http://www.dornc.com/electronic/e-file.html">More forms </a></p>
<p><a href="http://www.dornc.com/electronic/e-file.html">Tax Rate Schedule for Tax Year 2011 </a></p>
<p><a href="http://www.dornc.com/electronic/e-file.html">Tax calculator </a></p>
<p><a href="http://www.dornc.com/electronic/e-file.html">More info about Individual tax return<br />
E-file </a></p>
<p><strong>2011 news</strong></p>
<p>• North Carolina no longer has an income tax surtax.<br />
• An addition is required on the 2011 income tax return for taxpayers claiming bonus depreciation and<br />
section 179 expense deduction.<br />
• A deduction is allowed for individuals who added back bonus depreciation and section 179 expense<br />
deduction on their 2010 income tax return.<br />
• A tax credit for children with disabilities who require special education is available to certain taxpayers.</p>
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		<title>New York State 2011 Individual Tax Return Forms</title>
		<link>http://accountingportal.com/2012/02/14/york-state-2011-individual-tax-return-forms/</link>
		<comments>http://accountingportal.com/2012/02/14/york-state-2011-individual-tax-return-forms/#comments</comments>
		<pubDate>Tue, 14 Feb 2012 08:38:45 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Forms]]></category>
		<category><![CDATA[Individual]]></category>
		<category><![CDATA[New York]]></category>
		<category><![CDATA[State tax]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[Form IT-201]]></category>
		<category><![CDATA[IT-201-I Instructions]]></category>
		<category><![CDATA[IT-203 Nonresident and Part-Year Resident Income Tax Return]]></category>
		<category><![CDATA[new york stane resident]]></category>
		<category><![CDATA[new york state tax return]]></category>
		<category><![CDATA[new yourk state IT-201 Resident Income Tax Return]]></category>
		<category><![CDATA[nys IT-201 Resident Income Tax Return]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1097</guid>
		<description><![CDATA[IT-201 Resident Income Tax Return You must file Form IT-201 if you were a New York State resident for the entire year. You must also complete Form IT-201-ATT, Other Tax Credits and Taxes, and attach it to your IT-201 if you are: subject to other New York State or New York City taxes claiming any]]></description>
			<content:encoded><![CDATA[<p><strong>IT-201 Resident Income Tax Return</strong></p>
<p>You must file Form IT-201 if you were a New York State resident for the entire year. You must also complete <a href="http://www.tax.ny.gov/pdf/current_forms/it/it201att_fill_in.pdf">Form IT-201-ATT, <em>Other Tax Credits and Taxes</em></a>, and attach it to your IT-201 if you are:</p>
<ul type="disc">
<li>subject to other New York State or New York City taxes</li>
<li>claiming any credits other than those claimed directly on Form IT-201. (e.g., long-term care insurance credit, New York City resident UBT credit, and farmer&#8217;s school credit)</li>
</ul>
<p><strong>Form and Instructions:</strong></p>
<p><a title="IT-201 Resident Income Tax Return long form" href="http://www.tax.ny.gov/pdf/current_forms/it/it201_fill_in.pdf">IT-201 Resident Income Tax Return </a></p>
<p><a title="IT-201/150 Instructions" href="http://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf">IT-201-I Instructions</a></p>
<p>&nbsp;</p>
<p><strong>IT-203 Nonresident and Part-Year Resident Income Tax Return</strong></p>
<p>You must file Form IT-203 if you:</p>
<ul type="disc">
<li>were not a resident of New York State and received income during the tax year from New York State sources, or</li>
<li>moved into or out of New York State during the tax year.</li>
</ul>
<p>You are subject to New York State income tax on:</p>
<ul type="disc">
<li>income you received from New York sources while you were a nonresident</li>
<li>all income you received while you were a New York State resident.</li>
</ul>
<p><strong>Form and Instructions:</strong></p>
<p><a title="IT-203 Nonresident and part-year resident income tax return form" href="http://www.tax.ny.gov/pdf/current_forms/it/it203_fill_in.pdf">IT-203 <em>Nonresident and Part-Year Resident Income Tax Return form</em></a></p>
<p><a title="IT-203 Instructions" href="http://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf">IT-203-I Instructions</a></p>
<p><a href="http://www.tax.ny.gov/pit/file/packet.htm">More New York State Individual Tax return forms</a></p>
<p>&nbsp;</p>
<p><strong>2011 Income tax news </strong></p>
<p><strong>General changes for 2011</strong></p>
<p><strong>Same-sex married couples &#8211; tax return filing obligations<br />
</strong>The <em>Marriage Equality Act</em>, which took effect on July 24, 2011, provides that all marriages, whether of same-sex couples or different-sex couples, will be treated equally under the laws of New York. For tax years 2011 and after, same-sex married couples who are married as of the last day of the tax year must file New York personal income tax returns using a married filing status, even though their marital status is not recognized for federal income tax purposes. For additional information, see <a href="http://www.tax.ny.gov/pit/pit_mea.htm">Personal income tax information for same-sex married couples</a>.</p>
<p><strong>Three ways to get your refund<br />
</strong>We&#8217;re offering three refund choices: direct deposit, debit cards (new), and paper checks.</p>
<p><strong>Form IT-150 (short form) discontinued<br />
</strong>Form IT-150, <em>Resident Income Tax Return (short form)</em>, has been discontinued. All full-year New York State residents must now use Form IT-201 to file and pay their taxes.</p>
<p><strong>Date of birth required on income tax return<br />
</strong>Taxpayers must now enter their date of birth (and their spouse&#8217;s date of birth, if applicable) on their primary returns.</p>
<p><strong>Yonkers resident income tax surcharge increased<br />
</strong>For tax years beginning on and after 2011, the rate of the Yonkers resident income tax surcharge has been increased from 10% to 15% of the net state tax.</p>
<p><strong>E-file requirement for individual taxpayers<br />
</strong>Individual taxpayers who prepare their personal income tax returns using tax software are generally required to file electronically. A taxpayer who is required to e-file and fails to do so will be subject to a penalty and will not be eligible to receive interest on any overpayment until the return is filed electronically. For additional information, see <a href="http://www.tax.ny.gov/pit/efile/efile_mandate_for_individuals.htm">E-file mandate for individuals</a>.</p>
<p><strong>Federal extension forms no longer accepted<br />
</strong>For tax years beginning on and after 2011, a copy of federal Form 4868, <em>Application for Automatic Extension of Time to File U.S. Individual Income Tax Return</em>, or Form 7004, <em>Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns</em>, will no longer be accepted in place of New York Form IT-370, <em>Application for Automatic Six-Month Extension of Time to File for Individuals</em>, or Form IT-370-PF, <em>Application for Automatic Extension of Time to File for Partnerships and Fiduciaries</em>. For additional information, see <a href="http://www.tax.ny.gov/pdf/notices/n11_16.pdf">Important Notice, N-11-16</a>.</p>
<p><strong>E-file mandate for tax return preparers revised<br />
</strong>The threshold for determining if tax return preparers are required to e-file their clients&#8217; tax documents has been reduced to five original tax documents. In addition, if a tax return preparer is required to e-file a client&#8217;s tax document and fails to do so, both the preparer and the client may be subject to a penalty, and the client will not be eligible to receive interest on any overpayment until the tax document is filed electronically. For additional information, see <a href="http://www.tax.ny.gov/tp/efile/tp_busn_mandate.htm">E-file mandate for tax preparers</a>.</p>
<p><strong>Online Account Summary<br />
</strong>As part of our expansion into electronic communication, the Tax Department is offering new online services. Our <em>Online Account Summary </em>allows you to:</p>
<ul>
<li>receive e-mail alerts and reminders about your tax account, including notification of your refund</li>
<li>view a comprehensive, customized summary of your account</li>
<li>respond to department notices</li>
<li>update account information</li>
</ul>
<p>For additional information, see <a href="http://www.tax.ny.gov/online/ind.htm">Online Services for Individuals</a>.</p>
<p><strong>Tax shelter reporting requirements extended<br />
</strong>The expiration date of the reporting requirements and related administrative provisions concerning the disclosure of certain federal and New York State reportable transactions and related information regarding tax shelters has been extended to July 1, 2015. For additional information, see <a href="http://www.tax.ny.gov/pdf/memos/multitax/m11_5c_5i.pdf">TSB-M-11(5)C, (5)I, <em>Extension of Tax Shelter Disclosure and Penalty Provisions</em></a>.</p>
<p><strong>Lottery prizes may be applied against tax liabilities<br />
</strong>A lottery prize winning of more than $600 may now be applied against the winner&#8217;s outstanding New York tax liabilities.</p>
<p><strong>New credit</strong></p>
<p><strong>Economic transformation and facility redevelopment program<br />
</strong>This new program provides tax incentives to businesses to stimulate redevelopment in targeted communities where certain correctional or juvenile facilities are closed. For additional information, see <a href="http://www.tax.ny.gov/pdf/memos/income/m11_6i.pdf">TSB-M-11(6)I, <em>Summary of</em> <em>Budget Bill Personal Income Tax Changes Enacted in 2011</em></a>, and <a href="http://www.tax.ny.gov/pdf/current_forms/it/it633_fill_in.pdf">Form IT-633, <em>Economic Transformation and Facility</em> <em>Redevelopment Program Tax Credit</em></a>, and <a href="http://www.tax.ny.gov/pdf/current_forms/it/it633i.pdf">its instructions</a>.</p>
<p><strong>Changes to existing credits</strong></p>
<p><strong>Credits for taxicab and livery service vehicles accessible to persons with disabilities<br />
</strong>The credit for taxicab and livery service vehicles accessible to persons with disabilities expired for costs incurred after December 31, 2010. However, any unused credit from a prior year can be carried over until used. For additional information, see <a href="http://www.tax.ny.gov/pdf/current_forms/it/it239_fill_in.pdf">Form IT-239, <em>Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities</em>.</a></p>
<p><strong>Alternative fuels credit<br />
</strong>The credit for investing in new alternative-fuel vehicle refueling property expired for tax years beginning on and after January 1, 2011. However, any unused credit from a prior year can be carried over until used. For additional information, see <a href="http://www.tax.ny.gov/pdf/current_forms/it/it253_fill_in.pdf">Form IT-253, <em>Claim for Alternative Fuels Credit</em></a>.</p>
<p><strong>Investment tax credits for the financial services industry<br />
</strong>The investment tax credit (ITC) for the financial services industry has been extended to include property placed in service before October 1, 2015. The empire zone (EZ) ITC for the financial services industry has been extended to include property placed in service before April 1, 2014 (when the EZs are deemed to expire). However, a financial services business that places property in service between April 1, 2014, and October 1, 2015, may still claim the regular ITC for the financial services industry on that property. For additional information, see Forms IT-252, <em>Investment Tax Credit for the Financial Services Industry</em>, and IT-605, <em>Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry</em>, and their instructions.</p>
<p><strong>Excelsior Jobs Program Act<br />
</strong>The benefit period of the Excelsior Jobs Program has been extended from five years to ten. Several other administrative changes were made to the program and to how the credit is computed. For additional information, see <a href="http://www.tax.ny.gov/pdf/memos/income/m11_6i.pdf">TSB-M-11(6)I, <em>Summary of Budget Bill Personal Income Tax Changes Enacted in 2011</em>,</a> and <a href="http://www.tax.ny.gov/pdf/current_forms/it/it607_fill_in.pdf">Form IT-607, <em>Claim for Excelsior Jobs Program Tax Credit</em></a>, and <a href="http://www.tax.ny.gov/pdf/current_forms/it/it607i.pdf">its instructions</a>.</p>
<p><strong>New modification</strong></p>
<p><strong>Subtraction modification for QEZE credit for real property taxes<br />
</strong>A new subtraction modification is available for any amount of QEZE credit for real property taxes included in federal adjusted gross income. For additional information, see <a href="http://www.tax.ny.gov/pdf/memos/multitax/m10_9c_15i.pdf">TSB-M-10(9)(C), (15)I, <em>New York State Tax Treatment of Refunds of the Qualified Empire Zone Enterprise (QEZE) Credit for Real Property Taxes</em></a>.</p>
<p><a href="http://www.tax.ny.gov/pit/file/income_tax_highlights.htm">Source: tax.ny.gov</a></p>
]]></content:encoded>
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		<item>
		<title>Check Federal Tax Refund Status with IRS2Go &#8211; Smartphone Application for Mobile Devices (Android, iPhone)</title>
		<link>http://accountingportal.com/2012/02/13/irs2go-smartphone-application-mobile-devices/</link>
		<comments>http://accountingportal.com/2012/02/13/irs2go-smartphone-application-mobile-devices/#comments</comments>
		<pubDate>Mon, 13 Feb 2012 22:35:03 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Federal income tax]]></category>
		<category><![CDATA[Federal Tax]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[New]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[IRS2Go]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1090</guid>
		<description><![CDATA[Download the IRS2Go App If you have an Apple iPhone or iTouch, you can download the free IRS2Go app by visiting the iTunes app store. If you have an Android device, you can visit the Android Marketplace to download the free IRS2Go app. Available features: Get Your Tax Record You can request your tax return]]></description>
			<content:encoded><![CDATA[<p><strong>Download the IRS2Go App</strong></p>
<p>If you have an Apple iPhone or iTouch, you can download the free IRS2Go app by visiting the iTunes app store.</p>
<p>If you have an Android device, you can visit the<a href="https://market.android.com/details?id=gov.irs"> Android Marketplace to download the free IRS2Go app.</a></p>
<p><strong>Available features:</strong></p>
<p><strong>Get Your Tax Record</strong><br />
You can request your tax return or account transcript using your smartphone. IRS2Go allows you to request this information, which will be mailed to you within several business days.</p>
<p><strong>Get Your Refund Status</strong><br />
You can check the status of your federal income tax refund using IRS2Go. Simply enter your Social Security Number, which will be masked and encrypted for security purposes, then select your filing status and enter the amount of your anticipated refund from your 2011 tax return. If you e-file your return, you can check your refund status within a few days. If you file a paper tax return, you will need to wait three to four weeks to check your refund status because it takes longer to process a paper return.</p>
<p><strong><br />
</strong></p>
<p>&nbsp;</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Tax Refund for 2011 Tax Year</title>
		<link>http://accountingportal.com/2012/02/13/tax-refunds-2011-tax-year/</link>
		<comments>http://accountingportal.com/2012/02/13/tax-refunds-2011-tax-year/#comments</comments>
		<pubDate>Mon, 13 Feb 2012 22:24:09 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Federal Tax]]></category>
		<category><![CDATA[Individual]]></category>
		<category><![CDATA[New]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[tax refund 2011]]></category>
		<category><![CDATA[Where is My Refund]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1082</guid>
		<description><![CDATA[Taxpayers can help ensure their refund arrives as expected by submitting an error free return. Use the correct Social Security number or taxpayer identification number, the correct address, and the correct bank and routing number if electing direct deposit. You don’t need to wait on the phone to check on the status of your refund.]]></description>
			<content:encoded><![CDATA[<p>Taxpayers can help ensure their refund arrives as expected by submitting an error free return. Use the correct Social Security number or taxpayer identification number, the correct address, and the correct bank and routing number if electing direct deposit.</p>
<p>You don’t need to wait on the phone to check on the status of your refund. The fastest and best way to get information on your refund is through the “Where&#8217;s My Refund?” tool on IRS.gov and the IRS2Go phone app. Information about refund status is available about three days after the IRS acknowledges receipt of your e-filed return, or four weeks after mailing a paper return.</p>
<p>The free IRS2Go application is available at the Apple App Store and the Android Marketplace.</p>
<p>When checking the status of your refund through these IRS online tools, you will need to have your federal tax return handy. To get your personalized refund information you must enter the following information on the safe and secure IRS.gov website or phone app:</p>
<ul>
<li>Your Social Security Number or Individual Taxpayer Identification Number;</li>
<li>Your filing status, which will be Single, Married Filing Joint Return, Married Filing Separate Return, Head of Household or Qualifying Widow(er); and</li>
<li>Exact whole dollar refund amount shown on your tax return.</li>
</ul>
<p>Once you’ve entered your personal information, and depending on the status of your refund, our online tool may provide several pieces of information, including acknowledgement that your return was received and is being processed, the mailing or payment issuance date of your refund, and possibly a notification that the IRS could not deliver your refund due to an incorrect address.</p>
<table width="98%" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td>
<h2>2012 Tax Season Refund Frequently Asked Questions</h2>
</td>
</tr>
<tr>
<td></td>
</tr>
<tr>
<td>
<table width="auto" border="0">
<tbody>
<tr>
<td><strong>How quickly will taxpayers get refunds?</strong></p>
<ul>
<li>Following technology improvements, the IRS will issue refunds to more taxpayers in as few as 10 days this year. But taxpayers should keep in mind that many variables can affect the speed of a tax refund.</li>
<li>The IRS issues more than 90 percent of refunds within 21 days</li>
</ul>
<p><strong>Why can’t the IRS tell me the exact date I will get my refund?</strong></p>
<ul>
<li>The IRS reminds taxpayers that refund time frames provided by the &#8220;<a href="http://www.irs.gov/individuals/article/0,,id=96596,00.html">Where&#8217;s My Refund?</a>&#8220; IRS2Go smartphone application (app) and tax providers are projected time frames and are subject to revision. Many different factors can affect the timing of the refund after the IRS receives the return for processing.</li>
<li>Also, keep in mind that the date “Where’s My Refund“ provides is the estimated date the IRS will issue the refund, not the date the taxpayer will get the refund. It may take up to five additional days for the financial institution to post the refund to your account, or for mail delivery.</li>
</ul>
<p><strong>Why did my refund date on “Where&#8217;s My Refund”change?</strong></p>
<p>Refund dates change in “Where’s My Refund” as a tax return moves through IRS processing. A date change is not a sign of a problem for a person’s tax return. No action is needed by the taxpayer, unless “Where’s My Refund” specifically indicates that an action is needed.</p>
<p>The estimated refund date initially provided via “Where&#8217;s My Refund” is just that, an estimate based on a best-case scenario in which the tax return was filed accurately and there are no corrections or reviews required. However, there are many factors that could affect the processing of a taxpayer&#8217;s return that may also change the estimated date the refund will be issued. These could include:</p>
<ul>
<li>The IRS balances customer service and tax compliance by reviewing tax returns to prevent fraudulent and erroneous refunds. These critical reviews could add time to refund processing, even for some legitimate returns.</li>
<li>The IRS may need time to fix a simple error, like a math error.</li>
<li>Refund timeframes can also be affected by such factors as bankruptcy, an open audit or a balance due on a related account such as a different tax year.</li>
</ul>
<p>If a tax return is affected by one of these factors or by an IRS processing system delay, “Where&#8217;s My Refund” will generally provide updated information as that return is processed and/or an updated estimate as the actual refund date becomes more clear.</p>
<p><strong>The date “Where’s My Refund” provided is different than the date my tax preparer or tax software provided. What should I do?</strong></p>
<ul>
<li>The IRS reminds taxpayers that refund time frames provided by “Where’s My Refund” and tax providers are projected time frames and are subject to change. Many different factors can affect the timing of the refund after the IRS receives the return for processing.</li>
<li>The IRS issues the vast majority of refunds in 21 days or less so even though the issue date provided to you may have changed, it’s very likely that your refund is on its way.</li>
<li>There is no need to call unless you get a specific message indicating that you should. If the IRS needs more information to process your return, they will contact you by mail. The telephone assistors do not process refunds and will not be able to provide additional information.</li>
</ul>
<p><strong>Will calling the IRS give me additional information or speed my refund?</strong></p>
<ul type="disc">
<li>No, calling the IRS won’t do anything to speed your refund. The IRS processes more than 140 million tax returns each year, and our telephone assistors are not the people who actually process tax returns.</li>
<li>The best option for taxpayers is to check “Where’s My Refund” or IRS2Go and remember the vast majority of tax refunds will be issued within 21 days.</li>
<li>More information about the refund process is available in our YouTube video, <a href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DjNlmQZ_mXko">When Will I Get My Refund?</a>, and an IRS <a href="http://www.irs.gov/newsroom/article/0,,id=251959,00.html">fact sheet</a>.</li>
</ul>
<p><strong>Is the estimated date provided by my tax preparer, tax software or “Where’s My Refund” a guarantee of when I will get my refund?</strong></p>
<p>Unfortunately, the IRS cannot guarantee a taxpayer will get their refund on a certain date. While estimates are provided as the return is processed, the IRS emphasizes these are “best-case scenarios” where tax returns are filed accurately and no corrections or review are required.</p>
<p><strong>What might cause a taxpayer&#8217;s return to take longer to process?</strong></p>
<ul>
<li>Common errors can delay processing and extend refund timelines. Ensure your refund arrives as expected by submitting an error-free return. Use the correct Social Security or taxpayer identification numbers, address, and bank and routing numbers if electing direct deposit.</li>
<li>To balance taxpayer service, quick refunds and tax compliance, the IRS must review refunds to prevent fraudulent and erroneous refunds. These critical reviews can add time to refund processing, even for some legitimate tax returns.</li>
<li>The IRS also periodically adjusts its technology systems during the filing season, which can also factor into short refund delays.</li>
</ul>
<p><strong>What is the best way to file for an accurate return and a fast refund?</strong></p>
<ul>
<li>Using e-file with direct deposit remains the fastest option for taxpayers.</li>
<li>E-file remains the best way to ensure an error-free return. However, certain taxpayers, like those claiming the adoption credit, must file paper tax returns so that they can submit required documentation. Paper returns take longer to process.</li>
<li>Ensure your refund arrives as expected by submitting an error free return. Use the correct Social Security or taxpayer identification numbers, address, and bank and routing numbers if electing direct deposit.</li>
</ul>
<p><strong>What&#8217;s the best way for taxpayers to check on the status of their refund?</strong></p>
<ul>
<li>You don’t need to call and wait on the telephone. The fastest and best way to check the status of your refund is through the “Where&#8217;s My Refund” tool on IRS.gov and the IRS2Go smartphone app.</li>
<li>Generally, information about refund status is available about three days after the IRS acknowledges receipt of your e-filed return, or four weeks after you mailed a paper return.</li>
<li>The IRS works hard to issue refunds as quickly as possible. But the IRS cautions taxpayers not to tie major financial decisions to the receipt of their tax refund by a specific date.</li>
</ul>
<p><strong>How does the IRS&#8217;s Refund Cycle Chart used by tax professionals differ from general refund timelines?</strong></p>
<ul>
<li>The IRS Refund Cycle Chart is a tool provided to help tax professionals provide a best-case estimate when the IRS may issue a refund based on when the return is accepted by the IRS. The refund time frames provided by the Refund Cycle Chart are best-case estimates and subject to revision as many different factors can affect the timing of the refund after the IRS receives the return for processing.</li>
<li>The times listed on the Refund Cycle Chart are the best-case scenarios for refunds. These refund times routinely differ from those listed on Where’s My Refund and the IRS2Go smartphone app.</li>
<li>It&#8217;s important to note that the chart is only for electronically filed returns, but it does show timelines for both direct deposit and mailed checks. The dates on the Refund Cycle Chart are the best-case estimate date the IRS will issue the refund, not the date the taxpayer will receive it. Also, remember many factors can extend refund receipt timelines, including IRS reviews, banking practices and speed of mail delivery.</li>
</ul>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p><a href="http://www.irs.gov/individuals/article/0,,id=96596,00.html">Check online &#8211; Where is my refund?</a></p>
<p><a href="http://www.irs.gov/newsroom/article/0,,id=251959,00.html?portlet=108">Source: IRS website<br />
</a></p>
]]></content:encoded>
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		<title>Indiana 2011 Individual Income Tax Forms</title>
		<link>http://accountingportal.com/2012/02/12/indiana-2011-individual-income-tax-forms/</link>
		<comments>http://accountingportal.com/2012/02/12/indiana-2011-individual-income-tax-forms/#comments</comments>
		<pubDate>Sun, 12 Feb 2012 20:55:58 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Indiana]]></category>
		<category><![CDATA[Indiana 2011 Individual Income Tax Forms]]></category>
		<category><![CDATA[indiana IT-40 Form]]></category>
		<category><![CDATA[INfreefile]]></category>

		<guid isPermaLink="false">http://accountingportal.com/?p=1080</guid>
		<description><![CDATA[2011 IT-40 Income Tax Instruction Booklet: IT-40 Booklet 2011 IT-40 Income Tax Form: IT-40 Form When filing, you must include Schedules 3 &#38; 4, 7, and probably CT-40, along with Form IT-40. You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits, such as Indiana withholding), 6 (offset credits) and IN-DEP (additional dependent information) if you have entries]]></description>
			<content:encoded><![CDATA[<p>2011 IT-40 Income Tax Instruction Booklet: <a href="https://forms.in.gov/Download.aspx?id=10188">IT-40 Booklet</a></p>
<p>2011 IT-40 Income Tax Form: <a href="https://forms.in.gov/Download.aspx?id=10152">IT-40 Form</a></p>
<p>When filing, you must include Schedules 3 &amp; 4, 7, and probably CT-40, along with Form IT-40. You must include Schedules 1 (add-backs), 2 (deductions), 5 (credits, such as Indiana withholding), 6 (offset credits) and IN-DEP (additional dependent information) if you have entries on those schedules.</p>
<p>Find more forms <a href="http://www.in.gov/dor/4546.htm">here</a></p>
<p><a href="http://www.in.gov/dor/3723.htm">Indiana Individual Income Tax Return Electronic Filling &#8211; INfreefile</a></p>
<p>Indiana has four different individual income tax returns.</p>
<p>Indiana Full-Year Residents<br />
Use Form IT-40EZ:<br />
If you (and your spouse, if filing jointly) were a full-year Indiana<br />
resident and all of the following are true:<br />
• You filed a federal Form 1040EZ,<br />
• You are claiming only the renter’s deduction and/or unemployment compensation deduction, and<br />
• You have only Indiana state and county tax withholding credits.<br />
Use Form IT-40:<br />
If you (and your spouse, if filing jointly) were a full-year Indiana resident and you do not qualify to file Form IT-40EZ.<br />
All Other Individuals<br />
Use Form IT-40RNR:<br />
If you (and your spouse, if filing jointly) were:<br />
• A full-year resident of Kentucky, Michigan, Ohio, Pennsylvania or<br />
Wisconsin, and<br />
• Your only type of income from Indiana was from wage, tip, salary<br />
or other compensation.*</p>
<p>*If you have any other kind of Indiana-source income, you are required to file Form IT-40PNR (see below).<br />
Use Form IT-40PNR:<br />
If you (and/or your spouse, if filing jointly) were an Indiana resident for less than a full year (or not at all) and you do not qualify to file Form IT-40RNR.<br />
Note. If you have income that is being taxed by both Indiana and another state, you may have to file a tax return with the other state. A listing of other states’ tax forms can be found at www.taxadmin.org/fta/link/forms.html.<br />
Military Personnel<br />
See the instructions on page 8 to determine which form to file. Military personnel stationed in a combat zone should see the instructions on page 8 for extensions of time to file procedures.</p>
<p>2011 Changes</p>
<p>Earned income credit change<br />
The way to figure Indiana’s earned income credit has changed. See the instructions for Schedule 5: Credits, Line 5, beginning on page 27. You will need to complete Worksheet A or Worksheet B and Schedule INEIC<br />
to figure your credit.<br />
Additional exemption for dependent child: new filing requirement The new Schedule IN-DEP: Additional Dependent Child Information must be completed when claiming an additional dependent child exemption. See page 24 for more information.</p>
<p>Private school/homeschool deduction<br />
A deduction may be available for expenses related to a child attending a private school or homeschool. See instructions beginning on page 23 for more information.<br />
New add-backs and change to reporting method The 2011 Indiana General Assembly did not adopt several provisions of the Internal Revenue Code. This is a list of those provisions (addbacks) that apply to tax years beginning after December 31, 2009*. See the instructions beginning on page 13 for detailed information about each add-back and how to report it.<br />
• Certain trade or business deductions based on employment of unauthorized alien (for tax years beginning in 2011)<br />
• Educator expense<br />
• Employer-provided educational expenses<br />
• IRA charitable distribution<br />
• Motorsports entertainment complex<br />
• Oil and gas well depletion deduction<br />
• Qualified advance mining safety equipment<br />
• Qualified electric utility amortization<br />
• Qualified environmental remediation costs<br />
• Qualified leasehold improvement property<br />
• Qualified transportation fringe expenses<br />
• RIC dividends to nonresident aliens<br />
• Start-up expenditures<br />
• Student loan interest<br />
• Tuition and fees<br />
*Important. If you should have reported any of these add-backs on<br />
your 2010 Indiana state tax return and have not yet done so, you are<br />
not required to file an amended tax return for 2010. Instead, you<br />
may elect to report the add back on your 2011 tax return. See the<br />
instructions for the add-back(s) in question for details.<br />
Certain offset credit changes<br />
Changes have been made to several state offset credits, including:<br />
• Employer health benefit plan credit<br />
• Industrial recovery account credit<br />
• Maternity home credit<br />
• Small employer qualified wellness program credit<br />
• Teacher summer employment credit<br />
• Venture capital investment credit<br />
See instructions for these credits beginning on page 39 for more information.<br />
Net operating loss carryback ends<br />
No longer may a net operating loss be carried back. Get Schedule IT-40NOL at www.in.gov/dor/4546.htm for more information.<br />
Indiana advance earned income credit ends<br />
No longer will Indiana employers advance the Indiana earned income credit.<br />
Energy Star credit ends<br />
The Energy Star credit has expired and is no longer available.</p>
<p><a href="https://forms.in.gov/Download.aspx?id=10188">Read more</a></p>
<p>&nbsp;</p>
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		<title>Michigan 2011 Individual Income Tax Forms</title>
		<link>http://accountingportal.com/2012/02/11/michigan-2011-individual-income-tax-forms/</link>
		<comments>http://accountingportal.com/2012/02/11/michigan-2011-individual-income-tax-forms/#comments</comments>
		<pubDate>Sat, 11 Feb 2012 04:36:08 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Forms]]></category>
		<category><![CDATA[Individual]]></category>
		<category><![CDATA[Michigan]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[MI-1040]]></category>
		<category><![CDATA[MI-1040 Individual Income Tax Return]]></category>
		<category><![CDATA[MI-1040CR Homestead Property Tax Credit Claim]]></category>

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		<description><![CDATA[&#160; Michigan 2011 Individual Income Tax Forms &#160; MI-1040 Individual Income Tax Return Individual Income Tax Instruction Book MI-1040CR Homestead Property Tax Credit Claim MI-1040CR Instructions Find more forms here &#160; Individual Income Tax Instruction Book &#160; 2011 Michigan individual tax news Annual mailing of MI-1040 instruction booklets will be limited as part of budgetary]]></description>
			<content:encoded><![CDATA[<p>&nbsp;</p>
<p><strong>Michigan 2011 Individual Income Tax Forms</strong></p>
<p>&nbsp;</p>
<p><span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;"><a href="http://www.michigan.gov/documents/taxes/MI-1040_372124_7.pdf">MI-1040</a></span></span> <span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;">Individual Income Tax Return</span></span></p>
<p><span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;"><a href="http://www.michigan.gov/documents/taxes/1040_Book_372115_7.pdf">Individual Income Tax Instruction Book</a></span></span></p>
<p><span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;"><a href="http://www.michigan.gov/documents/taxes/MI-1040CR_372129_7.pdf">MI-1040CR</a></span></span> <span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;">Homestead Property Tax Credit Claim</span></span></p>
<p><span style="color: black; font-family: arial,helvetica,sans-serif;"><span style="font-family: Arial; font-size: x-small;"><a href="http://www.michigan.gov/documents/taxes/1040_Book_372115_7.pdf#Page=17">MI-1040CR Instructions</a></span></span></p>
<p><a href="http://www.michigan.gov/taxes/0,4676,7-238-44143-268091--,00.html">Find more forms here</a></p>
<p>&nbsp;</p>
<p><strong><a href="http://www.michigan.gov/documents/taxes/1040_Book_372115_7.pdf">Individual Income Tax Instruction Book</a></strong></p>
<p>&nbsp;</p>
<p><strong>2011 Michigan individual tax news</strong></p>
<ul type="disc">
<li><strong>Annual mailing of MI-1040 instruction booklets will be limited</strong> as part of budgetary savings measures. The MI-1040CR<strong>-</strong>2, MI-1040CR-5 and MI-1040CR-7 instruction booklets will continue to be mailed in mid-January to taxpayers who filed their 2010 return on Treasury forms. All forms and instructions may be viewed and/or downloaded from our   Web site beginning in January 2012.  In addition, commonly used forms will continue to be available at Treasury offices, most public libraries, Northern Michigan   post offices, and Department of Human Services (DHS) county offices.</li>
<li><strong>Renewable Energy Surcharge Credit</strong> &#8211; The credit for 2011 is based on 20% of the total monthly surcharges for renewable energy that may appear on itemized residential electric bills. Customers of DTE Energy pay the maximum surcharge of $3 per month, customers of Consumers Energy paid $2.50 per month through September and $0.65 per month for October through December. Other utilities may impose the surcharge. Taxpayers may claim the credit only if the surcharge appears on their monthly electric utility bill. To be eligible for this credit, AGI must be no more than $65,000 for single/married filing separate or $130,000 for joint filers. <strong><em>Note:</em></strong><em> Credit only applies to purchases made after December 31, 2008 and before January 1, 2012.</em></li>
<li><strong>Small Business Investment Tax Credit </strong>-<strong> </strong>The credit program provides Qualified Investors a 25% tax credit over a two year period on Qualified Investments in Qualified Businesses.  Taxpayers eligible for this credit have received a certificate from the Michigan Strategic Fund Board, Small Business Investment Tax Credit Program (certificate must be attached   to the taxpayer’s return).  <em>Note: Qualified Investments must be made after December 31, 2010 and before January 1, 2012 to be eligible for the tax credit.</em> Visit <strong><span style="text-decoration: underline;"><a href="http://www.michiganadvantage.org/SBITC">www.MichiganAdvantage.org/SBITC</a></span></strong> for more information.</li>
</ul>
<p><strong>Important Information</strong></p>
<ul type="disc">
<li><strong>Tax Rate</strong> &#8211; The income tax rate for 2011 is 4.35%.</li>
<li><strong>Personal Exemption Allowances</strong> &#8211; The personal exemption allowance increased to $3,700 for 2011. The special exemption allowance increased to $2,400.</li>
<li><strong>Pension and Interest Deduction</strong> &#8211; For tax year 2011, qualified pension benefits included in adjusted gross income (AGI) from a private pension system or an IRA are deductible to a maximum of $45,842 for a single filer, or $91,684 for joint filers. Senior citizens age 65 or older may be able to deduct part or all of their interest, dividends and capital gains  that are included in AGI. For 2011, the deduction is limited to a maximum of $10,218 for single filers and $20,437 for joint filers. <a href="http://www.michigan.gov/taxes/0,1607,7-238-43513_44135-156347--,00.html">More Information for Seniors and Retirees.</a></li>
<li><strong>Exemption for Qualified Disabled Veterans</strong> &#8211; Taxpayers who either have a service-connected disability or have a dependent with a service-connected disability may be eligible to claim a $300 exemption for tax year 2011. View instructions for MI-1040 line 9e. The additional exemption may also be claimed on the MI-1040CR-7 Home Heating Credit. View instructions for MI-1040CR-7 line 11c regarding eligibility.</li>
<li><strong>Easy to Use Direct Deposit</strong> &#8211; Your refund is deposited safely into your account at the financial institution of your choice and is immediately available. Be sure to choose Direct Deposit when filing your 2011 tax return and credits.</li>
<li><strong>Property Tax Credits / Refunds</strong> &#8211; Michigan homestead property tax credit and State or local refunds received in 2011 may be taxable on your 2011 U.S. 1040. If you claimed an itemized deduction for property or Michigan income taxes on your 2010 U.S. 1040 and   then received a refund in 2011 from the State or your local unit of government for a portion of those taxes, you must include that refund as income on your 2011 U.S. 1040.  If you   have questions about the taxability (for federal tax purposes) of the refunds, call the IRS at 1-800-829-1040.</li>
<li><strong>Filing Extension Granted for Military Personnel Serving in a Combat Zone</strong> &#8211; United States military personnel serving in a combat zone on April 17, 2012, will be given 180   days after leaving the combat zone to file their federal and State tax returns and will be exempt from penalties and interest. When e-filing, service men and women serving in combat zones should enter the words &#8220;Combat Zone&#8221; in the preparer notes. When filing      a paper return print &#8220;Combat Zone&#8221; in ink on the top of page 1. <a href="http://www.michigan.gov/taxes/0,1607,7-238-43513_44135-156333--,00.html">More Information for Members of the Military</a></li>
<li><strong>Pension Interest/Dividends/Capital Gain Estimator</strong> &#8211; Certain amounts of pension interest/dividends/capital gains and pension distributions are subtractable from taxable income. An estimator is available on Treasury&#8217;s Web site to assist taxpayers in determining what amounts can be subtracted and to make return preparation easier. Access the estimator at <a href="http://www.michigan.gov/taxes">www.michigan.gov/taxes</a>. Under Quick List &#8211; Services select Pension Estimator from the drop down menu.</li>
<li><strong>MI-1040ES Forms not Mailed to Taxpayers Using Preparers</strong> &#8211; Treasury no longer mails preprinted estimate forms to taxpayers who use tax preparers to complete and file their tax returns.</li>
<li><strong>Postage</strong> &#8211; The Post Office calculates postage based on the weight, size and thickness of an envelope. Mail with insufficient postage will be returned to the sender by the U.S. Postal Service. Consult with your Post Office before sending mail to avoid delays in delivery.</li>
<li><strong>Renaissance</strong><strong> Zones</strong> &#8211; Certain Renaissance Zones, along with the tax benefits, <strong>will</strong> <strong>continue to be phased out</strong>. See instructions for Schedule 1, line 15, on pages 13-14 of the MI-1040 tax booklet.</li>
<li><strong>Prior Year Returns and Credits</strong> &#8211; For refunds, you have until April 17, 2012 to file or amend your 2007 Michigan Individual Income Tax Return (MI-1040) and Homestead Property Tax Credit forms (MI-1040CR and MI-1040CR<strong>-</strong>2). The State of Michigan statute of limitations is four years for claiming tax refunds and homestead property tax credits.</li>
<li><strong>Free <a href="http://www.michigan.gov/taxes/0,1607,7-238-44070-155635--,00.html">E-file</a> </strong><strong>i</strong><strong>s Available. Do You Qualify?</strong> &#8211; E-file lets you submit your Michigan and federal individual income tax returns using a computer instead of mailing paper returns.  You can even e-file your Michigan return separately from your federal return (State-Only e-file). If you choose to e-file only your Michigan tax return, be sure to calculate your federal return first before completing and e-filing your Michigan return. <a href="http://www.mifastfile.org/">www.MIfastfile.org</a></li>
<li><strong>There are many free tax preparation services available.</strong> To find out if you qualify, or to locate a free preparation service site near you visit <a href="http://www.michiganeic.org/freetaxprep">www.michiganeic.org/freetaxprep</a></li>
<li><strong>Home Heating Credit Standard Allowances and Income Ceilings for 2011<br />
(See Tables A and B below) Note: The last day to file a 2011 Home Heating Credit is September  30, 2012. No filing extensions are allowed.</strong> For more information visit <a href="http://www.michigan.gov/heatingassistance">www.michigan.gov/heatingassistance</a>.<strong> </strong></li>
</ul>
<p align="center"><strong>TABLE A<br />
Standard Allowance for the Standard Credit Computation</strong></p>
<table width="100%" border="1" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td bgcolor="#99CCFF" width="33%">
<p align="center">Your Exemptions (from line 11.I)</p>
</td>
<td bgcolor="#99CCFF" width="33%">
<p align="center">Standard Allowance</p>
</td>
<td bgcolor="#99CCFF" width="33%">
<p align="center">Income Ceiling</p>
</td>
</tr>
<tr>
<td width="33%">0 or 1</td>
<td width="33%">$420</td>
<td width="33%">$11,986</td>
</tr>
<tr>
<td width="33%">2</td>
<td width="33%">$567</td>
<td width="33%">$16,186</td>
</tr>
<tr>
<td width="33%">3</td>
<td width="33%">$714</td>
<td width="33%">$20,387</td>
</tr>
<tr>
<td width="33%">4</td>
<td width="33%">$861</td>
<td width="33%">$24,587</td>
</tr>
<tr>
<td width="33%">5</td>
<td width="33%">$1,009</td>
<td width="33%">$28,815</td>
</tr>
<tr>
<td width="33%">6</td>
<td width="33%">$1,156</td>
<td width="33%">$33,014</td>
</tr>
<tr>
<td width="33%"></td>
<td width="33%">+147 for each exemption over 6</td>
<td width="33%">+4,200 for each exemption over 6</td>
</tr>
</tbody>
</table>
<p align="center"><strong>TABLE B<br />
Exemptions and Maximum Income for the Alternate Credit Computation</strong></p>
<table width="100%" border="1" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td bgcolor="#99CCFF" width="50%">
<p align="center"><strong>Your Exemptions (from line 11.I)</strong></p>
</td>
<td bgcolor="#99CCFF" width="50%">
<p align="center"><strong>Maximum Income</strong></p>
</td>
</tr>
<tr>
<td width="50%">0 or 1</td>
<td width="50%">$12,973</td>
</tr>
<tr>
<td width="50%">2</td>
<td width="50%">$17,458</td>
</tr>
<tr>
<td width="50%">3</td>
<td width="50%">$21,946</td>
</tr>
<tr>
<td width="50%">4 or more</td>
<td width="50%">$22,782</td>
</tr>
</tbody>
</table>
<table width="740" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr valign="top">
<td align="center"></td>
</tr>
</tbody>
</table>
<p>&nbsp;</p>
]]></content:encoded>
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		<title>Ohio 2011 Individual Income Tax Forms</title>
		<link>http://accountingportal.com/2012/02/11/ohio-ohio-individual-income-tax-forms/</link>
		<comments>http://accountingportal.com/2012/02/11/ohio-ohio-individual-income-tax-forms/#comments</comments>
		<pubDate>Sat, 11 Feb 2012 04:22:08 +0000</pubDate>
		<dc:creator>Marjeta</dc:creator>
				<category><![CDATA[Forms]]></category>
		<category><![CDATA[Individual]]></category>
		<category><![CDATA[Ohio]]></category>
		<category><![CDATA[Tax return]]></category>
		<category><![CDATA[IT 1040/1040EZ/]]></category>
		<category><![CDATA[Ohio Individual Income Tax Return - 2011]]></category>
		<category><![CDATA[ohio IT 1040]]></category>
		<category><![CDATA[ohio IT 1040EZ]]></category>
		<category><![CDATA[ohio TeleFile]]></category>

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		<description><![CDATA[Ohio individual income tax changes for 2011 Filing Deadline Extended — The deadline for filing your Ohio (and federal/IRS) 2011 income tax return is April 17. The deadline was extended because of a holiday observance in Washington, D.C. (Emancipation Day) that falls on April 16th, the traditional filing date. Pell Grant Deduction — Ohio taxpayers]]></description>
			<content:encoded><![CDATA[<p><strong>Ohio individual income tax changes for 2011</strong></p>
<ul>
<li>Filing Deadline Extended — The deadline for filing your Ohio (and federal/IRS) 2011 income tax return is April 17. The deadline was extended because of a holiday observance in Washington, D.C. (Emancipation Day) that falls on April 16th, the traditional filing date.</li>
<li>Pell Grant Deduction — Ohio taxpayers may now be eligible for a deduction of limited taxable grant amounts.</li>
<li>Public Service Payments — This exempts public service income (including that for highway services) or income from certain transfer agreements from income tax.</li>
<li>Ohio Historical Society — Ohio taxpayers may now donate to the Ohio Historical Society, a 501(c)(3) nonprofit organization that allocates these funds toward a matching grants program to support state and local history-related projects throughout Ohio.</li>
<li>New Ohio income tax tables — Ohio&#8217;s individual income tax brackets have been adjusted for inflation to reflect a 4% reduction in Ohio&#8217;s income tax rates, the final phase of a multi-year commitment made in 2005 to cut your income tax rates a total of 21%.</li>
<li>Direct Deposit — Changes to Ohio law permit taxpayers who file an Ohio income tax return electronically to also deposit their refund electronically into any of four different types of pre-existing accounts, including checking accounts, savings accounts, individual retirement accounts or annuities (“IRAs”) and CollegeAdvantage 529 Savings Accounts administered by the Ohio Tuition Trust Authority. Direct deposit options for electronic filing allow taxpayers to split direct deposits into three different accounts.</li>
<li>Larger personal exemption — The personal and dependent income tax exemption increased to $1,650 for the 2011 taxable year, $50 more than 2010.</li>
<li>Accident and health insurance premiums deduction — Taxpayers who do not have accident or health insurance at their place of employment and who are not eligible for Medicare or Medicaid are now allowed to deduct the cost of these premiums for themselves and for certain relatives.</li>
<li>Ohio Veterans Bonus Amounts — Taxpayers do not have to include in federal adjusted gross income any bonuses that the Ohio Department of Veterans Services paid to, or on behalf of, resident veterans of the Persian Gulf, Afghanistan and Iraq conflicts during the taxable year</li>
</ul>
<p><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040_Booklet.pdf">2011 Ohio income tax publication</a>—Official instruction booklet and tax tables for completing a 2011 Ohio individual income tax return and school district income tax return.</p>
<p><strong>2011 Ohio Individual Taax Forms.</strong> <a href="http://dw.ohio.gov/tax/dynamicforms/searchresults_individual.asp">Link to lastest forms </a></p>
<table border="1" cellspacing="0" cellpadding="2">
<tbody>
<tr>
<th align="center" width="117px">Number</th>
<th align="center" width="117px">Tax Year</th>
<th align="center" width="453px">Form Title</th>
<th align="center" width="105px">Revised</th>
<th align="center" width="107px">Format</th>
</tr>
</tbody>
</table>
<table border="1" cellspacing="0" cellpadding="2">
<tbody>
<tr>
<td width="110px"><strong>IT 10 </strong></td>
<td width="110"><strong>All </strong></td>
<td width="410px"><strong>Ohio Income Tax Information Notice </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/generic/PIT_IT10_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1040/1040EZ/ TeleFile/SD 100 </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Individual Income and School District Income Tax Publication &#8211; 2011 </strong><br />
Instructions for Filing Personal Income Tax, TeleFile and School District Income Tax</td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040_Booklet.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1040 </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Ohio Individual Income Tax Return &#8211; 2011 </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1040EZ </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Ohio Individual Income Tax EZ Return &#8211; 2011 </strong></td>
<td width="100px">9/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040EZ.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT1040EZ_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>TeleFile </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>TeleFile Instructions &#8211; 2011 </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_TeleFile_Instructions.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>TeleFile </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>TeleFile Worksheet &#8211; 2011 </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_TeleFile_Worksheet.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 40P </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Income Tax Payment Voucher &#8211; 2011 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT40P.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT40P_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1040ES </strong></td>
<td width="110"><strong>2012 </strong></td>
<td width="410px"><strong>Income Tax Estimated Payment Vouchers and Instructions &#8211; 2012 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2012/PIT_IT1040ES_Arrow.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2012/PIT_IT1040ES_Arrow_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1040X </strong></td>
<td width="110"><strong>All </strong></td>
<td width="410px"><strong>Ohio Amended Individual Income Tax Return </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_1040X.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_1040X_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1041 </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Ohio Fiduciary Income Tax Return &#8211; 2011 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT1041.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT1041_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1041 </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Ohio Fiduciary Income Tax Return Instructions &#8211; 2011 </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT1041_Instructions.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1041ES </strong></td>
<td width="110"><strong>2012 </strong></td>
<td width="410px"><strong>Ohio Estimated Income Tax Payment Coupon for Estates and Trusts &#8211; 2012 </strong></td>
<td width="100px">9/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2012/PIT_IT1041ES_Arrow.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2012/PIT_IT1041ES_Arrow_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 1041EXT </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Ohio Income Tax Extension Payment Coupon for Estates and Trusts &#8211; 2011 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT1041EXT.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT1041EXT_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 2023 </strong></td>
<td width="110"><strong>All </strong></td>
<td width="410px"><strong>Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit </strong><br />
This generic IT 2023 return should be paired with the 10/11 IT 2023 instructions.</td>
<td width="100px">10/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT2023.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT2023_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 2023 </strong></td>
<td width="110"><strong>All </strong></td>
<td width="410px"><strong>Instructions for Allocating and Apportioning Income Solely for Purposes of Computing the Nonresident Credit and the Part-Year Resident Credit for Individuals and Estates </strong></td>
<td width="100px">10/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT2023_Instructions.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 40P </strong></td>
<td width="110"><strong>2010 </strong></td>
<td width="410px"><strong>Income Tax Payment Voucher &#8211; 2010 </strong></td>
<td width="100px">9/10</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2010/PIT_IT40P.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2010/PIT_IT40P_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>SD 40P </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>School District Income Tax Payment Voucher &#8211; 2011 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/school_district_income/2011/SDIT_SD40P.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/school_district_income/2011/SDIT_SD40P_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 4708 </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Annual Composite Income Tax Return Instructions for Certain Investors in a Pass-Through Entity &#8211; 2011 </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2011/PIT_IT4708_Instructions.pdf" target="_blank">PDF</a><br />
</strong></td>
</tr>
<tr>
<td width="110px"><strong>IT 4708ES </strong></td>
<td width="110"><strong>2012 </strong></td>
<td width="410px"><strong>Ohio Estimated Income Tax Payment Coupon for Investors in Pass-Through Entities &#8211; 2012 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2012/PIT_IT4708ES_Arrow.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/pass-through_entities/2012/PIT_IT4708ES_Arrow_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT DA </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Affidavit for Non-Ohio Residency/Domicile for Taxable Year 2011 &#8211; 2011 </strong></td>
<td width="100px">9/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_ITDA.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_ITDA_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>IT MIL SP </strong></td>
<td width="110"><strong>All </strong></td>
<td width="410px"><strong>Exemption from Withholding &#8212; Military Spouse Employee </strong></td>
<td width="100px">11/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/IT_MIL_SP.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/IT_MIL_SP_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>Grant Request </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer&#8217;s Taxable Year Ending in 2011 &#8211; 2011 </strong></td>
<td width="100px">6/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/corporation_franchise/2011/GrantRequestForm.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/corporation_franchise/2011/GrantRequestForm_FI.pdf" target="_blank">PDF Fill-in</a><br />
</strong></strong></td>
</tr>
<tr>
<td width="110px"><strong>Schedule E </strong></td>
<td width="110"><strong>2011 </strong></td>
<td width="410px"><strong>Business Credits Schedule &#8211; 2011 </strong></td>
<td width="100px">9/11</td>
<td valign="middle" width="100px"><strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_ScheduleE.pdf" target="_blank">PDF</a><br />
<strong><a href="http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_ScheduleE_FI.pdf" target="_blank">PDF Fill-in</a> </strong></strong></td>
</tr>
</tbody>
</table>
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