A mere unwillingness to pay will not excuse you. We will consider the following circumstances when deciding whether or not to accept your offer in compromise:. For more information about the Offer in Compromise Program, email us at cdoic marylandtaxes. In order to view. PDF files you need a. PDF reader supported by your devices operating system. If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other.
PDF files on our Web sites. PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. If you encounter this problem, you must first download and save the file to your computer before viewing it.
Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. Using the Safari Built in Viewer: using Safari version 5. X or higher, and you get a blank screen on your Mac when you try to open.
PDFs in Safari, you need to install Adobe plug-ins installed that are older than version To do so:. If you are having difficulties to open any of the forms with the viewer e.
Assistance is available Monday - Friday, am - pm; or you may email your request to taxforms marylandtaxes. To request a copy of a Maryland tax return you filed previously, send us a completed Form by mail or by fax. Please include your name, address, Social Security number, the tax year you are requesting and your signature. If you are requesting a copy of a joint return, include the information for both taxpayers and their signatures. Please include your name, address, a contact number and the last four digits of Social Security number on all correspondence.
Be sure to include your full Social Security number on tax returns. Make checks and money orders payable to Comptroller of Maryland. We also recommend you include your Social Security number on your check or money order. Please include your business name, address and your nine-digit federal employer identification number FEIN and eight-digit Maryland Central Registration CR number on your returns and correspondence.
Application All Business Tax Forms. You can download tax forms using the links listed below. Request forms by e-mail. You can also e-mail your forms request to us at taxforms marylandtaxes. Visit our offices. Visit any of our taxpayer service offices to obtain forms. Do Not Send Photocopies of forms. Federal forms or schedules unless requested.
Any forms or statements not requested. Returns by fax. Returns on colored paper. Returns completed in pencil or red ink. Returns with bar codes stapled or destroyed. Non-essential Goods Section c. Mineral Products Sections On Domestic or Local Articles. The fair international market price shall be determined in consultation with appropriate government agency.
RR NO. Learn more about the Philippine government, its structure, how government works and the people behind it. Alcohol Products Sections a. Fermented Liquors Section 2. Tobacco Products Sections a. Inspection Fee Section 3. Petroleum Products Section 4. Miscellaneous Articles Section a. On Domestic or Local Articles Manufacturer Producer Owner or person having possession of articles removed from the place of production without the payment of the tax b.
In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the actual market value shall be the world price quotations of the refined mineral products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred in the process of converting the mineral concentrates into refined metal traded in those commodity exchanges.
On minerals and mineral products sold or consigned abroad, the actual cost of ocean freight and insurance shall be deducted from the tax base. Using purely caloric sweeteners, and purely non-caloric sweeteners, or a mix of caloric and non-caloric sweeteners. Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweetener. Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette products.
Tax compliance risk advice for a corporate board This form is for claiming a concession on ATO access to advice for a corporate board on tax compliance risk. Correct a mistake or dispute a decision Press right to open, left to close.
Amendment of income tax return lodged by tax professionals Tax professionals can use this form to amend income tax returns on behalf of their clients if they are unable to lodge amendments electronically. Objection form - for tax professionals You should use this form if you are a tax professional.
We recommend that you lodge this form online. DGR schedules Press right to open, left to close. Animal welfare charity - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category Animal welfare charity, complete this schedule NAT and forward it with your endorsement application.
Australian disaster relief fund - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category Australian disaster relief fund, complete this schedule NAT and forward it with your endorsement application.
Charitable services institution - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category 'charitable services institution', complete this schedule NAT and forward it with your endorsement application. Developed country disaster relief fund - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category Developed country disaster relief fund, complete this schedule NAT and forward it with your endorsement application.
Scholarship fund - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category Scholarship fund, complete this schedule NAT and forward it with your endorsement application. War memorial repair fund - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category War memorial repair fund, complete this schedule NAT and forward it with your endorsement application.
Deceased estates Press right to open, left to close. Notification of a deceased person Provide official notification to the ATO of a person's death and of who has been appointed as the executor or administrator to act on behalf of the deceased estate.
Public trustees and private trustee companies - Day 1 Notification You can officially notify us of a death, your appointment as a legal personal representative such as an executor or administrator with grant of probate or letters of administration or guardian or request other information by lodging a Day 1 notification form.
TFN application for a deceased estate Information for deceased estates about how to apply for a tax file number. Deductible gift recipient Press right to open, left to close. Instructions for endorsement as a deductible gift recipient These instructions help you complete the Application for endorsement as a deductible gift recipient NAT Departing Australia Press right to open, left to close.
Dispute or object to an ATO decision Press right to open, left to close. Amendment of income tax return for individuals If you realise that you did not include something on your tax return that you should have, or there is some other error on your tax return, you need to correct it as soon as possible by requesting an amendment.
Objection form - for taxpayers If you're a taxpayer, you can use this form to lodge your own objection, or an objection on behalf of another individual or entity. Education tax refund Press right to open, left to close. Education tax refund instructions for approved care organisations This is the Education tax refund form for approved care organisations.
You should complete this form if you are an approved care organisation that is eligible for claim for an education tax refund in the year. Employee share schemes Press right to open, left to close. Employee share scheme annual report - supplier lodgment declaration This declaration must be completed for each financial year a supplier lodges one or more employee share scheme ESS annual reports electronically on behalf of an employer.
Employee share scheme statement Original employee share scheme ESS statement forms for —10 to —19 and —20 and onwards. Employee share scheme statement - amended employee summary Amended employee share scheme ESS statement forms for —10 to —19 and —20 and onwards. Employee share schemes - request for later election Instructions on how to complete a request to allow a later election for the discount on shares, stapled securities or rights acquired under an ESS to be assessed at acquisition.
Only applicable to shares, stapled securities or rights to acquire them, acqu. Directed termination payment statement This payment ceased on 30 June Transitional termination payment pre-payment statement This payment ceased on 30 June Voluntary agreement for PAYG withholding A voluntary agreement is an agreement between a business the Payer and a contract worker Payee to bring work payments into the pay as you go PAYG withholding system.
Employers Press right to open, left to close. Income statement not finalised or missing payment summary Find out what you can do if your income statement isn't finalised by your employer or if you can't get or locate your payment summary. PAYG payment summaries: forms and guidelines Information on how to provide PAYG payment summaries to your employees, workers or other payees, including the different types of forms and guidelines available.
PAYG payment summary statement Payers should use this form to provide us with a summary of the payment summaries that have been issued to their payees. PAYG withholding annual report - payments to foreign residents Use this form to report payments made to foreign residents in the last financial year for entertainment or sports activities, construction and related activities and casino gaming junket activities.
TFN declaration The information you provide in this declaration will allow your payer to work out how much to withhold from payments made to you. Employment termination payments Press right to open, left to close. Employment termination payment with an invalidity segment worksheet Use this worksheet PDF if you are making an employment termination payment that has an invalidity segment. Do not use this worksheet for payments relating to a death benefit, a genuine redundancy, or an early retirement payment.
Employment termination payments worksheet Use this worksheet PDF, 96 KB if you are making an employment termination payments. Do not use this worksheet for payments relating to invalidity, a death benefit, a genuine redundancy or early retirement. Endorsement Press right to open, left to close. Income tax status review worksheet for self-assessing non-profit organisations This worksheet helps non-profit organisations self-assess their income tax status as either income tax exempt or taxable.
Excise Press right to open, left to close. Application for a continuing movement permission non-export A form to apply for a permission to continually move excisable and excise equivalent goods. Application for a single movement permission non-export A form to apply for a single movement of excisable or excise equivalent goods.
Application for approval to use spirits Instructions to help you use the 'Application for approval to use spirits' form NAT to apply for, renew, or amend a permit to use concessional spirits for approved purposes. Application for remission of customs duty Use this form to apply for remission of customs duty. Customs warehouse licence - application to relocate or change your warehouse Application form for existing customs warehouse licence holders to relocate or change the bonded area of their warehouse.
Customs warehouse licence application These instructions will help you complete your application for a new customs warehouse licence. Duty-free operator return and instructions Use the Duty-free operator return form NAT to report excisable missed or found dockets and stocktake shortages or surpluses.
This page contains the return and instructions. Excise refund or drawback Instructions to help you complete the Excise refund or drawback form NAT Excise remission Use this form to apply for a remission of excise duty payable on goods that have not been delivered into home consumption NAT Fit and proper person declaration Use this form for a licence, periodic settlement or movement permission application, for us to assess an applicant's suitability for a licence or permission.
How to complete an amending excise return Instructions to help you to complete the 'Excise amendment' form NAT Instructions on how to lodge an excise return Instructions to help you complete the 'Excise return' form NAT Licence to brew on premises These instructions will help you complete your Application for a licence to brew on premises. NAT Licence to manufacture alcohol These instructions will help you complete your Application for a licence to manufacture excisable products — alcohol.
Licence to manufacture fuel and petroleum These instructions will help you complete your Application for a licence to manufacture excisable products — fuel and petroleum products. NAT Licence to store alcohol Application for a licence to store excisable products - alcohol.
Licence to store tobacco These instructions will help you complete your Application for a licence to store tobacco. NAT Registration for excise payments Complete the Registration for excise payments form NAT if you are required to pay excise duty but do not hold an excise licence or permission.
Still - Application for permission Complete this application to apply for permission for a still. You can do this online. Excise - Duty free goods Press right to open, left to close. Excise - Licences Press right to open, left to close. Registration for excise payments Complete the Registration for excise payments form NAT if you are required to pay excise duty but do not hold an excise licence or permission.
Excise - Lodging and paying Press right to open, left to close. Excise - Moving and warehousing goods Press right to open, left to close. Expenses and purchases Press right to open, left to close. Exploration Development Incentive Press right to open, left to close.
Exploration Development Incentive Excess Exploration Credit tax return form and instructions If you have participated in the Exploration Development Incentive and have issued a greater value of exploration credits than your maximum allowable amount for the income year, you are required to lodge an Exploration Development Incentive Credit tax return form. Foreign residents capital gains withholding Press right to open, left to close.
Capital gains withholding clearance certificate application online form and instructions - for Australian residents These form instructions provide guidance on completing the Foreign resident capital gains clearance certificate application form.
Capital gains withholding clearance certificate application paper form instructions - for Australian residents These form instructions provide guidance on completing the Foreign resident capital gains clearance certificate application form. Foreign resident capital gains withholding purchaser payment notification online form and instructions These form instructions provide guidance on completing foreign resident capital gains purchaser payment notification online form.
Foreign resident capital gains withholding purchaser payment notification paper form instructions These form instructions provide guidance on completing the foreign resident capital gains purchaser payment notification paper application form. Foreign resident capital gains withholding rate variation application online form and instructions These instructions provide guidance on completing the Foreign resident capital gains vendor variation application online form.
Foreign resident capital gains withholding rate variation paper application instructions These form instructions provide guidance on completing the Foreign resident capital gains vendor variation paper application form.
Foreign residents income withholding Press right to open, left to close. Superannuation funds for foreign residents - exemption from withholding tax Specific information is needed to consider a private ruling request for a superannuation fund for foreign residents seeking an exemption from interest and dividend withholding tax. Franking credits Press right to open, left to close. Application for refund of franking credits: NFP endorsed entities - Sample application form for refund of franking credits not for lodgment for endorsed not-for-profits for 1 July to 30 June NAT Application for refund of franking credits: NFP endorsed entities - Sample application form for refund of franking credits not for lodgment for endorsed not-for-profits for 1 July to 30 June NAT Application for refund of franking credits: NFP endorsed entities - Sample application form for refund of franking credits not for lodgment for endorsed not-for-profits for 1 July to 30 June NAT Application for refund of franking credits: NFP endorsed entities Sample application form for refund of franking credits not for lodgment for endorsed not-for-profits for 1 July to 30 June NAT Instructions for refund of franking credits: NFP endorsed entities Instructions for application for refund of franking credits NAT for not-for-profit organisations.
Instructions for refund of franking credits: NFP endorsed entities - Instructions for application for refund of franking credits for endorsed not-for-profits for 1 July to 30 June NAT Instructions for refund of franking credits: NFP endorsed entities - Instructions for application for refund of franking credits for endorsed not-for-profits for 1 July to 30 June NAT Instructions for refund of franking credits: NFP endorsed entities - Instructions for application for refund of franking credits for endorsed not-for-profits for 1 July to 30 June NAT Instructions for refund of franking credits: NFP endorsed entities Instructions for refund of franking credits for endorsed not-for-profits for 1 July to 30 June NAT Instructions for refund of franking credits: NFP endorsed entities Instructions for application for refund of franking credits 1 July to 30 June NAT Freedom of information Press right to open, left to close.
Fringe benefits tax Press right to open, left to close. You must lodge your FBT return by 21 May You must lodge your FBT return by 25 June Lodgment and payment dates may differ. Completing your fringe benefits tax return Step-by-step instructions including examples from a completed return to help you complete each item in the Fringe benefits tax FBT return Completing your fringe benefits tax return Instructions for completing your fringe benefits tax return including some examples.
Completing your fringe benefits tax return Instructions for completing your fringe benefits tax FBT return, including some examples. Employee Declaration This document contains links to declarations required for fringe benefits record keeping. FBT - notice of non-lodgment Use this form to notify us if lodgment of a fringe benefits tax FBT return for relevant year is not required FBT: nominate or revoke an eligible state or territory body This is a form for State or Territory bodies to complete if certain events occur.
Fringe benefits tax - non-lodgment advice for registered agents Use this form if you are a registered agent and your client is registered with us as a fringe benefits tax FBT payer and their taxable amount during an FBT year is nil. Fringe benefits tax - return and instructions Lodge this return if you have a fringe benefits tax FBT liability for the year ending 31 March Fringe benefits tax return Lodge this return if you have an FBT liability for the year ending 31 March Lodge the return by 21 May unless you lodge via a tax agent who has been given another lodgment date.
Lodge the return by 23 May unless you lodge via a tax agent who has been given another lodgment date. Lodge your FBT return NAT by 21 May unless we have allowed you to lodge it later or because a registered agent lodges your return electronically. Living-away-from-home declarations Wrapper page with links to three employee declaration forms relating to the living-away-from-home allowance.
Fuel schemes Press right to open, left to close. Product stewardship for oil program application for registration Use this form to register for the Product stewardship for oil program NAT Fuel tax credits Press right to open, left to close. Fuel tax credit registration - non-business claimants Individuals and not-for-profits not registered for GST, should use this form to claim fuel tax credits for domestic electricity generation or non-profit emergency vehicles or vessels. Gifts and fundraising Press right to open, left to close.
Application for endorsement as a deductible gift recipient Complete this application if your organisation wants to apply for endorsement as a deductible gift recipient. Gifts and fundraising - Endorsement Press right to open, left to close. Application for endorsement as a tax concession charity Complete this application if your organisation wants to apply for endorsement as a tax concession charity.
Goods and services tax GST Press right to open, left to close. Application to request an extension of time to seek agreement to apply the margin scheme Use this form to apply to the Commissioner for the exercise of his discretion to allow a further period within which to obtain a written agreement that the margin scheme applies to a property transaction. Exemption from luxury car tax - cars for transporting people with a disability in wheelchairs If you are an eligible person with a disability and you use a wheelchair, you can present this declaration to your motor vehicle supplier so they do not have to charge you luxury car tax LCT on the car.
GST joint venture - forming changing or cancelling Use this form to notify us that you have formed or cancelled a goods and services tax GST joint venture, changed the GST joint venture's operator, added or removed participants from a GST joint venture. Recipient-created tax invoices A form you can use as a template for creating a recipient created tax invoice. Review of tax invoice decision To apply for a review of a tax invoice decision, complete this form.
Revoke election to use simplified GST accounting method Use this form to let us know you are going to stop using a simplified GST accounting method. Higher education loan schemes Press right to open, left to close.
Deferring your compulsory repayment or overseas levy Information on how to download and complete an application form to defer your study or training support loan. How we check compliance Press right to open, left to close.
Tax evasion reporting form Use this secure online form to report known or suspected phoenix, tax evasion or shadow economy activity. Income tax Press right to open, left to close. Designated infrastructure project entities Companies and fixed trusts carrying out part or all of a designated infrastructure project can, under certain conditions, uplift their tax losses by the long-term bond rate.
These entities are also exempt from the company continuity of ownership and same business tests and the equivalent tests that apply to claiming trust losses. Nomination of parliamentary representative Use this form to nominate a member of parliament as a representative to deal with the ATO on your behalf and receive information about your taxation affairs. NAT Notice of establishment of trees in a carbon sink forest How to complete the Notice of establishment of trees in a carbon sink forest.
Outstanding claims liability declaration Outstanding claims liability declaration How to obtain copies of this publication You can download a printable version of the form in Portable Document Format PDF. Next step Download the form General insurance declaration on Private ancillary fund - schedule for deductible gift recipient applicants If you are applying for endorsement as a deductible gift recipient under the category 'private ancillary fund', complete this schedule and forward it with your endorsement application.
Request to extend time to make minimum yearly repayments for COVID affected borrowers under section RD Request to extend time to make —21 minimum yearly repayments for COVID affected borrowers under section RD if unable to pay owing to circumstances beyond your control. Income tax returns Press right to open, left to close. Copies of tax documents request Most requests for copies of tax documents can be made using our online services. Explains some common errors and their consequences for taxable not-for-profit clubs, societies and associations.
Guide to company tax return for NFPs Guide for clubs and other non-profit organisations to help complete the company tax return for 1 July to 30 June NAT Ultimate beneficiary schedule This schedule enables trustees of closely held trusts to comply with the disclosure requirements in respect of ultimate beneficiaries to net income and tax-preferred amounts of the trusts.
Indirect Tax Concession Scheme Press right to open, left to close. Running sheet for cash purchases of fuel Indirect Tax Concession Scheme - Running sheet for cash purchases of fuel.
Insolvency Press right to open, left to close. Bankruptcy preference payment claim form Trustees should complete this form to make a claim against the Commissioner of Taxation for payments believed to be preference payments. Voidable Transactions claim form Complete this form to make a claim against the Commissioner of Taxation for payments believed to be unfair preference payments or uncommercial transactions.
Investing Press right to open, left to close. JobKeeper Press right to open, left to close. Election to exclude government grants from turnover for charities Complete this form to elect to exclude government grants from the JobKeeper turnover test.
JobKeeper nomination notice for eligible business participants - excluding sole traders ATO JobKeeper nomination notice for eligible business participants excluding sole traders. JobKeeper payment - employee nomination notice Complete this form to notify eligible employees that you intend to claim the JobKeeper payment and ask them if they agree to be nominated by you.
JobKeeper payment - religious practitioner nomination notice Complete this form to notify eligible religious practitioners that you intend to claim the JobKeeper payment and ask them if they agree to be nominated by you. Legal professional privilege Press right to open, left to close. Legal professional privilege form 2 - LPP2 The Legal professional privilege form 2 is used to support claims for legal professional privilege LPP in relation to a communication prepared by an in-house adviser acting as an independent legal adviser.
Lodging your tax return Press right to open, left to close. Prior years individuals tax return forms and schedules A list of prior year individuals tax return forms and schedules from onward for use in prior year tax returns. Losses Press right to open, left to close. Consolidated groups losses schedule A head company of a consolidated group or MEC multiple entry consolidated group that satisfies any one or more of a series of tests must complete the Consolidated groups losses schedule and lodge it with the Company tax return Losses schedule For use by companies, trusts and superannuation funds to assist with completion of tax returns.
Losses schedule instructions For use by companies, trusts and superannuation funds to assist with completion of Losses schedule Luxury car tax Press right to open, left to close. Making a complaint Press right to open, left to close.
Medical Press right to open, left to close. Medicare levy variation declaration Use this Medicare levy variation declaration form to vary the amount withheld from your pay for the Medicare levy. Or go online and do it there. Minerals resource rent tax Press right to open, left to close.
Non-commercial losses Press right to open, left to close. Non-commercial losses Here's a list of the documents and information which we require to process an application for a private ruling on the exercise of the Commissioner's discretion for non-commercial losses. Not for profit Press right to open, left to close. Endorsed charitable institutions are income tax exempt entities NAT
0コメント