tax filing
81Volunteer Income Tax Assistance - VITA — An IRS program that utilizes volunteers to help provide free tax preparation services to low income taxpayers. These services are provided at a variety of public locations such as libraries, schools and shopping malls, in certain high need areas …
82negative income tax — A proposal to assist taxpayer with below subsistence level incomes. After filing a tax return, such persons would receive a subsidy to bring them up above the poverty level. Bloomberg Financial Dictionary * * * negative income tax negative income …
83U.S. State Non-resident Withholding Tax — U.S. State Nonresident Withholding Tax is a tax of individuals or entities that do not live within the State. A common example of this is the taxation of oil and gas royalty interest revenue. In order to ensure that the State receives a portion… …
84Abusive Tax Shelter — An investment scheme that claims to reduce income tax without changing the value of the user s income or assets. Abusive tax shelters serve no economic purpose other than lowering the federal or state tax owed when filing. Often, these schemes… …
85IRS Publication 15 - Employer's Tax Guide — A document published by the Internal Revenue Service detailing an employer s responsibilities for filing and reporting tax information. The document covers withholding, depositing, reporting, paying and correcting of taxes for employees, not for… …
86Oregon Cannabis Tax Act — The Oregon Cannabis Tax Act (OCTA, Initiative 73, or the Oregon Marijuana Tolerance Initiative) is a proposed initiative for the November 2010 Oregon state general election that would permit personal marijuana and hemp cultivation or use without… …
87Federal Tax Lien — A federally authorized lien against any and all assets of a taxpayer who has unpaid back taxes. The lien allows the Internal Revenue Service (IRS) to secure or otherwise requisition the taxpayer s property in order to secure payment. Federal tax… …
88Fringe Benefits Tax (New Zealand) — Fringe Benefits Tax (FBT) within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits ( perks ), including the ones provided through someone other than an employer. FBT is paid to the Inland Revenue… …
89IRS Publication 15-A - Employer's Supplemental Tax Guide — A document published by the Internal Revenue Service that provides specialized information about an employer s responsibilities for the filing and reporting of tax information for its employees. It is a supplement to IRS Publication 15. IRS… …
90IRS Publication 557: Tax-Exempt Status for Your Organization — A document published by the Internal Revenue Service (IRS) that details the rules and regulations that have to be followed by an organization in order to obtain tax exempt status. IRS Publication 557 provides guidance as to required forms and… …
