Office Of Tax And Revenue 2003 D-40 Individual Income Tax .

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Government of the District of ColumbiaOffice of the Chief Financial OfficerOffice of Tax and Revenue2003 D-40Individual Income TaxForms and InstructionsSecure - Accurate - Faster Refunds .DISTRICTOFCOLUMBIAELECTRONIC TAXPAYER SERVICE CENTERFile Electronically Today!www.cfo.dc.gov/etscPRSRT STDU.S. POSTAGEPAIDPERMIT NO. 7335WASHINGTON, DC TeleFile is no longer a filing option (See page 5)File Electronically for Faster Refund (See page 5)Track Refund Status Online (See page 6)Tax Information Available Call (202) 727-4TAX (4829)

ANTHONY A. WILLIAMSMAYORDear Taxpayer:It’s tax season time again. OTR employees are committed to continuing to improve customerservices for District taxpayers. This includes making it easier for you to file, get help, and findinformation you need.I encourage you to join over 75,000 taxpayers who have filed their tax returns electronically.You’ll save time, be able to track any refund and get your refund faster. You’ll also be able tohave your refund directly deposited into your checking or savings account. If you do not havethe Internet at home, you can use a public library computer.To file electronically, simply go to the District’s electronic Taxpayer Service Center (eTSC), atwww.cfo.dc.gov and search for Electronic Taxpayer Service Center. Or click on the FederalState Electronic filing (eFile) option to file. Please note that eFile offers part-year calculations,if you were a part year resident.Two other programs that may help you are:1) The Earned Income Tax Credit (EITC): You can get twenty-five percent of the federalEarned Income Credit, if you took it; and2) The DC 529 College Savings Program: Save money for your children’s education and saveon your taxes at the same time. You may deduct up to 3,000, or up to 6,000, for marriedcouples filing jointly, if each spouse has set up a separate account.Your tax form package includes instructions written so they are easily understood. Pleasefollow them carefully to avoid mistakes that can delay the processing of your tax return.Thank you for making the District of Columbia your home and for supporting city servicesthrough your tax dollars. Together, we’re building a stronger city and a brighter tomorrow.Sincerely,Mayor Anthony A. Williams

ContentsHow can you contact us? 4Who must file a DC tax return? 5Which form should you file? 5When are your taxes due? 6How to file 6Refund status inquiry 6Payment options 6How can you avoid penalties and interest? 6Instructions for 2003 Form D-40 7Assembling your return 14Forms 15D-40, Individual Income Tax ReturnSchedule S, Supplemental Information and DependentsInstructions for Schedule HSchedule H Homeowner and Renter Property Tax CreditFR-127 Extension of Time to File Income Tax or Fiduciary Return, form andinstructionsFR-329 Consumer Use Tax on Purchases and Rentals, form and instructionsLow Income Credit Table 41Property tax credit tables for Schedule H 42Tax tables for income of 100,000 or less 49DC College Savings Plan 59Using the Form D-40 60What’s New? We are no longer offering TeleFile. If you used TeleFile in the past, pleaseconsider using our free web filing. See “How to file” on page 6 for details.Notice: On December 2, 2003, the DC Council de-coupled the District from all bonus depreciationprovided in the Internal Revenue Code (IRC). Treat all such depreciation for DC tax purposesas instructed on Page 11 (Line 12).

How can you contact us?Talk to representativesAsk tax questionsGet formsTelephone numbersInternet serviceCustomer service202-727-4TAX(4829)Representatives are availableto answer your tax questionswww.cfo.dc.govWebsite of the Office of the ChiefFinancial OfficerDownload current and prior year taxforms, find taxpayer information, DCnews and financial reportsRegular hoursAttend workshops8:15 a.m.–4:45 p.m.Monday–Friday, except holidaysExtended hoursMarch 31–April 148:15 a.m.–6:00 p.m.Monday–FridayApril 158:15 a.m.–8:00 p.m.Request tax forms by mail202-442-6546Request tax forms by fax202-727-4TAX(4829) (option 1)Tax Fraud Hotline1-800-380-3495Report fraudulent tax activityAssistance for the hearing/speechimpaired202-855-1234(this is the local Relay Service)Walk-in service centersOffice of Tax and Revenue941 North Capitol St NE, 1st floorAsk tax questions, get tax preparationassistance and pick up tax formsRegular hours8:15 a.m.–4:30 p.m.Monday–Friday, except holidaysExtended hoursMarch 31–April 148:15 a.m.–6:00 p.m.Monday–FridayApril 3 and 109 a.m.–1:00 p.mApril 158:15 a.m.–8:00 p.m.Penn Branch3220 Pennsylvania Av SE8:15 a.m.–4:30 p.m.Monday–Friday, except holidaysTax forms pick-up locationsMLK Memorial Library901 G St NW, lobbySunday, 1:00–5:00 p.m.Monday–Thursday 10:00 a.m.–9:00 p.m.Friday, Saturday 10:00 a.m.–5:30 p.m.Municipal Center300 Indiana Av NW, lobby6:30 a.m.–8:00 p.m.Office of Tax and Revenue941 North Capitol St NE, 1st floor8:15 a.m.–4:45 p.m.One Judiciary Square441 4th St NW, lobby7:00 a.m.–7:00 p.m.Penn Branch3220 Pennsylvania Av SE8:15 a.m.–4:30 p.m.Recorder of Deeds Building515 D St NW, lobby8:30 a.m.–4:30 p.m.Reeves Center2000 14th St NW, lobby7:00 a.m.–7:00 p.m.Wilson Building1350 Pennsylvania Av NW, lobby8:00 a.m.–5:00 p.m.Tax preparation assistanceand seminarsSaturday Income TaxPreparation DaysFree DC individual income tax returnpreparation services941 North Capitol St NE, 1st floorApril 3 and April 109:00 a.m.–1:00 p.m.Tax Practitioner’s Institute2004 Tax Filing Season Seminar941 North Capitol St NE, 4th floorJanuary 7 and 88:30 a.m.–4:00 p.m.4

Who must file a DCtax return?are specifically exempted by law. Calculation A on page 9 of thisbooklet allows you to subtract income reported and taxed onForm D-30.You must file a DC tax return if --Which form should you file? You were a DC resident and were required to file afederal return. Your permanent residence was in DC for part or all of2003.D-40EZ Income Tax Return for Singleand Joint Filers with No DependentsYou may use this simpler form if you meet all of the following: You lived in DC for 183 days or more during 2003,even if your permanent residence was outside DC. Your filing status is single or married filing jointly; You were a member of the armed forces and DC wasyour home of record for part or all of 2003. You are the spouse of an exempt military person or anotherexempt person, such as a non-resident presidentialappointee and you meet any one of the above requirements.Do not file a DC return if - You were not required to file a federal return. You were not a resident of DC at any time during 2003. You do not claim dependents; You do not claim an exemption for being age 65 or older orlegally blind; You were a DC resident from January 1 through December31, 2003; Your income is less than 100,000 and consists only of wages,salaries and tips; taxable scholarships or fellowship grants;unemployment compensation; and/or interest and dividends( 1500 maximum); You were an elected member of the U.S. government who isnot domiciled in DC You have no federal adjustments to income; You were an employee on the personal staff of an elected member of the U.S. legislative branch and you and the elected memberare bona fide residents of the same state. You do not file DC Schedule H; You were a member of the U.S. executive branch appointed bythe President, subject to confirmation by the U.S.Senate, whose tenure of office is at the pleasure of the President and you were not domiciled in DC during any part of2003. You are not claiming a deduction for a DC college savingsplan payment. You do not itemize your deductions; You do not make estimated income tax payments; andD-40 Individual Tax ReturnUse this form if you cannot use the D-40EZ. You were a justice of the U.S. Supreme Court and were notdomiciled in DC during any part of 2003.D-40T TeleFileWe have eliminated the TeleFile option. Please see “How tofile” on page 6 for other electronic filing options.Special filing circumstancesPart-year statusIf you were a DC resident (or your permanent home was in DC)for less than a year, you must file as a part-year resident.D-41 Fiduciary Income Tax ReturnUse this form if you are the fiduciar y of a DC estateor trust and:Amended returnTo amend a tax year 2001 or 2002 return, use the Form D-40for that year. To amend returns for years prior to 2001 obtainForm D-40X. Please check our website — www.cfo.dc.gov forprior year forms or call 202-442-6546 for copies. The gross income for the trust is 100 or more for the taxableyear.If the Internal Revenue Service adjusts your individual incometax return, you must file an amended DC return within 90 daysof receiving notice of the federal change. To file an amendedreturn for the current year, for this or any other reason, completeanother Form D-40 with the correct information and fill in theamended return oval.Refund of DC taxes withheldIf you were a DC resident but are not required to file a DC return,you must file a D-40 or D-40EZ to request a refund of any DCtaxes withheld.If you were not a DC resident and are not required to file a DCreturn, but DC tax was withheld from your wages, file FormD-40B, Nonresident Request for Refund.Business income of more than 12,000If you have gross income from DC sources of more than 12,000from a business or business activity, including the rental of property,you must file a Form D-30, Unincorporated Business FranchiseTax Return, and report that income. The only exception is if you The gross income for the estate is 1,370 or more for thetaxable year; orWhen are your Taxes Due?Due dateFile your return and pay any taxes due by April 15, 2004. Ifyou need more time to file your return, submit a request for anextension, Form FR-127 Extension of Time to File, on or beforeApril 15, 2004. Any tax due must be paid in full with the request;there is no extension of time to pay.FR-127 Extension of Time to FileUse this form if you cannot complete and file your return by theApril 15 due date. You can receive a six-month extension of timeto file. You must submit this form by April 15, 2004.Do not use the federal extension form to request an extension oftime to file a DC return.A filing extension does not extend the due date for paying anytax you may owe. Before filing for an extension, estimate the taxyou will owe and pay this amount with the FR-127 by April 15,2004. Attach a copy of your FR-127 to the D-40 when you file.Penalty and interest are charged on any tax not paid on time.5

How to fileBy mailSend your completed original return to:Office of Tax and RevenuePO Box 7861Washington, DC 20044-7861Do not include more than one return per envelope. Postage on thereturn envelope is 49 cents for the first ounce, 60 cents for twoounces and 23 cents for each additional ounce.By DC e-fileE-File offers individual income taxpayers a full Federal/State Electronic Filing program. There are two ways in which taxpayers canfile their federal and DC returns together electronically: 1) througha tax practitioner who is an authorized e-file provider or 2) througha commercial online filing service, which allows taxpayers to transmittheir DC and Federal returns electronically from their home PC fora fee. Visit our website at www.cfo.dc.gov for more information.In addition, we now offer a free and easy way to file your DCincome tax return on the Internet directly with the Office of Taxand Revenue. On the electronic Taxpayer Service Center (eTSC),you may file your D-40 and D-40EZ 24 hours a day, 7 days aweek. This Internet site provides a full calculation of DC tax andcredits. This filing option is available to taxpayers who filed aD-40 or D-40EZ tax return in 2002. To file online, visitw w w. t a x p a y e r s e r v i c e c e n t e r. c o m / i n d i v i d u a l / I n dLogon.jsp?type 100. Visit our website at www.cfo.dc.gov for moreinformation.If you use one of our e-file options to file your DC income taxreturn, you may also choose to have your refund deposited directlyinto your checking or savings account.Refund Status InquiryTo check the status of your refund refer to https://www.taxpayerser vicecenter.com/individual/Ind RefundStatus Logon.jspPayment options––Credit card24-hour serviceYou may pay the amount you owe on your 2003 tax return usingVisa, MasterCard, Discover, or American Express. You will be chargeda fee equal to 2.5% of your payment, which is paid directly to theOfficial Payments Corporation, the credit card service provider.Payment is effective on the day you charge it.To charge your taxes by phoneCall 1-800-272-9829 using a touch-tone phone. The DC jurisdiction code is 6000. You will be given a confirmation number,please save it for your records.To charge your taxes onlineLog onto www.officialpayments.com and select “make a payment.”The D.C. jurisdiction code is 6000. You will be given a confirmation number that you should keep with your records.Treasurer with your completed return. Write your social securitynumber, daytime phone number, and “2003 D-40” on your payment.How can you avoid penaltiesand interest?File your return on timeThere is a 5% per-month penalty for failure to file a return or payany tax due on time. The penalty is calculated on the unpaid taxfor each month or part of a month that the return is not filed or thetax is not paid. The maximum penalty is an additional amountdue, equal to 25% of the tax due.You will be charged interest of 10% per year, compounded daily,on any tax not paid on time. Interest is calculated from the duedate of the return to the date when the tax is paid. Interest on anyunderpayment of tax will accrue even if you requested an extension to file your return.Estimate your taxes accurately and pay as you goYou need to estimate the amount of taxes you will owe and payyour taxes periodically throughout the year. You may have youremployer withhold taxes from your earnings, make estimated taxpayments yourself, or both.If you expect to owe 100 or more in taxes after subtracting yourwithholdings and credits from your estimated total tax, you mustmake additional payments. To make these payments use D-40ES,Estimated Individual Income Tax Vouchers. Call 202-442-6546to get a D-40ES booklet. The D-40ES voucher booklet explainsthe estimated tax payment rules and due dates. You may also payyour estimated payments electronically. See www.cfo.dc.gov.You will be charged a 10% per year (compounded daily) penaltyfor a late payment or an underpayment of taxes. An underpayment occurs if your withheld taxes, credits and estimated tax payments do not equal at least 90% of the amount of tax you owe onyour DC return for 2003 or 100% of the amount of tax owed onyour 2002 DC return. This penalty will be automatically assessedby OTR’s integrated tax system.Do not understate your taxesThere is a 20% penalty on any understated amount of taxes due if: The unpaid amount is more than 10% of the actual amountdue; or The unpaid amount is 2,000 or more.You will pay the penalty on the greater amount.Tax preparers must pay a penalty for understating taxes for anyof the following: the refund or amount due is based on unrealistic information; or the preparer should have been aware of a relevant law orregulation; or relevant facts about the return are not adequately disclosed.Penalties range from 250 to 10,000.Make sure your check will clearCheck or money orderInclude a personal check or money order made payable to the DC6You will be charged a 65 fee if your check is returned to us.

To complete this form, you should have the following – A copy of your completed 2003 federal return (Form1040, 1040A, or 1040EZ) and any additional forms,schedules, or worksheets. A copy of your completed state return if you filed anincome tax return with another state.To aid us in processing your return quicklyand accurately, please follow these guidelines.Do not print outside the boxes.Use black ink.Print in CAPITAL letters.Leave a space betweenwords and betweenwords and numbers.8Write 3s with a roundedtop, not a flat top.3 7 3 7RO BE R TS Getting startedFilling out the form Instructions for the2003 D-40ELMBefore completing your D-40 you will need to do a series of calculations contained in these instructions andcopy many of the line items and totals onto your D-40.You may also need to attach other federal and DC schedules, forms and worksheets to your Form D-40.Schedule S Supplemental information and dependentsSchedule S provides space for reporting a foreign address, dependents, head of household, DC franchise andfiduciary tax information and itemized deduction summary amounts. It also contains Calculation G for determining the number of exemptions that may be claimed,and Calculation J for determining the DC tax amount formarried filing separately on the same return. If you itemized on your federal return, you must itemize on yourDC return. Fill in the itemized deduction information onpage 2 of Schedule S. If you use any part of this schedule, please staple it to your return.Part-year residentsYou will be given guidance for completing your D-40throughout these instructions.How to file a part-year returnIf you were a DC resident, or your permanent home wasin DC for less than a year, prepare a worksheet showingthe type and amount of income received: during the time you resided in DC; during the time you were a non-resident; and the total income reported on your federal income taxreturn.If you received a state income tax refund while a resident of DC, you must subtract the amount of the refundif you included it as income received and allocated toDC.If you claimed itemized deductions on your federal income tax return, you must also include on your worksheetany deductions that pertain to the time you were a DCresident. If the itemized deductions were subject to alimitation on the federal return, you must complete Calculation F. Your worksheet information will assist youin completing Calculations A, B, C, D, F (if applicable)and H. You should keep a copy of your worksheet alongwith a copy of your tax return and all calculationworksheets. Write 7s without amiddle bar.Fill in ovals completely.Do not or “x” ovals.Do not enter cents. Roundcents to the nearest dollar. x5 7 2 0 4 .00. 00 A pen with black ink. A calculator. Copies of all your W-2 and 1099 forms.Note: Your social security number is used for tax administrationpurposes onlyAmended return Fill in the amended return oval.An amended return should be filed any time you realize your DC taxliability for a prior open tax year has changed. To file an amended returnfor the current year, fill in the amended return oval, and complete the D40 with the correct information. Attach a statement explaining the adjustments.Please file the amended return separately from any other return. By filing an amended return as soon as possible, you will minimize the accumulation of any applicable penalty and interest charges. If the InternalRevenue Service adjusts your individual income tax return, you must filean amended DC return within 90 days of receiving notice of the federalchange.To amend a 2001 or 2002 return obtain a copy of the D-40 for that year.To amend years prior to 2001 obtain a copy of D-40X. Please check ourwebsite for prior year forms — www.cfo.dc.gov or call 202-442-6546to receive forms by mail.Filing for a deceased taxpayer Fill in the oval.If a taxpayer died in 2003 or in 2004 before filing a return, a returnmust be filed for that person. Complete this form providing the deceased’sinformation, not your own.You do not need to adjust his or her income, exemptions, or deductionsto reflect the date of death. Tax preparers other than the surviving spouse,such as executors, attorneys, or other personal representatives, mustattach letters of administration. If a refund is due, complete and attachForm FR-147, Statement of Person Claiming Refund Due a DeceasedTaxpayer, and a copy of the death certificate. Do not use the federalform, it is not acceptable for DC tax purposes.Foreign a

To file electronically, simply go to the District’s electronic Taxpayer Service Center (eTSC), at www.cfo.dc.gov and search for Electronic Taxpayer Service Center. Or click on the Federal State Electronic filing (eFile) option to file. Please note that eFile offers

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