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Nm Taxation And Revenue Department

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Nm Taxation And Revenue Department

Nm taxation and revenue department Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Nm taxation and revenue department However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Nm taxation and revenue department If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Nm taxation and revenue department Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Nm taxation and revenue department Also include any state and local general sales taxes paid for a leased motor vehicle. Nm taxation and revenue department Do not include sales taxes paid on items used in your trade or business. Nm taxation and revenue department To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Nm taxation and revenue department You must keep your actual receipts showing general sales taxes paid to use this method. Nm taxation and revenue department Refund of general sales taxes. Nm taxation and revenue department   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Nm taxation and revenue department If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Nm taxation and revenue department But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Nm taxation and revenue department See Recoveries in Pub. Nm taxation and revenue department 525 for details. Nm taxation and revenue department Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Nm taxation and revenue department You may also be able to add the state and local general sales taxes paid on certain specified items. Nm taxation and revenue department To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Nm taxation and revenue department If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Nm taxation and revenue department State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Nm taxation and revenue department ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Nm taxation and revenue department   1. Nm taxation and revenue department Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Nm taxation and revenue department $     Next. Nm taxation and revenue department If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Nm taxation and revenue department Otherwise, go to line 2       2. Nm taxation and revenue department Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Nm taxation and revenue department Enter -0-                   Yes. Nm taxation and revenue department Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Nm taxation and revenue department $       3. Nm taxation and revenue department Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Nm taxation and revenue department Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Nm taxation and revenue department Enter your local general sales tax rate, but omit the percentage sign. Nm taxation and revenue department For example, if your local general sales tax rate was 2. Nm taxation and revenue department 5%, enter 2. Nm taxation and revenue department 5. Nm taxation and revenue department If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Nm taxation and revenue department (If you do not know your local general sales tax rate, contact your local government. Nm taxation and revenue department ) 3. Nm taxation and revenue department . Nm taxation and revenue department       4. Nm taxation and revenue department Did you enter -0- on line 2 above?             No. Nm taxation and revenue department Skip lines 4 and 5 and go to line 6             Yes. Nm taxation and revenue department Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Nm taxation and revenue department For example, if your state general sales tax rate is 6%, enter 6. Nm taxation and revenue department 0 4. Nm taxation and revenue department . Nm taxation and revenue department       5. Nm taxation and revenue department Divide line 3 by line 4. Nm taxation and revenue department Enter the result as a decimal (rounded to at least three places) 5. Nm taxation and revenue department . Nm taxation and revenue department       6. Nm taxation and revenue department Did you enter -0- on line 2 above?             No. Nm taxation and revenue department Multiply line 2 by line 3   6. Nm taxation and revenue department $     Yes. Nm taxation and revenue department Multiply line 1 by line 5. Nm taxation and revenue department If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Nm taxation and revenue department Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Nm taxation and revenue department $   8. Nm taxation and revenue department Deduction for general sales taxes. Nm taxation and revenue department Add lines 1, 6, and 7. Nm taxation and revenue department Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Nm taxation and revenue department Be sure to enter “ST” on the dotted line to the left of the entry space 8. Nm taxation and revenue department $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Nm taxation and revenue department    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Nm taxation and revenue department Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Nm taxation and revenue department If married filing separately, do not include your spouse's income. Nm taxation and revenue department Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Nm taxation and revenue department Tax-exempt interest. Nm taxation and revenue department Veterans' benefits. Nm taxation and revenue department Nontaxable combat pay. Nm taxation and revenue department Workers' compensation. Nm taxation and revenue department Nontaxable part of social security and railroad retirement benefits. Nm taxation and revenue department Nontaxable part of IRA, pension, or annuity distributions. Nm taxation and revenue department Do not include rollovers. Nm taxation and revenue department Public assistance payments. Nm taxation and revenue department The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Nm taxation and revenue department Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Nm taxation and revenue department What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Nm taxation and revenue department If there is no table for your state, the table amount is considered to be zero. Nm taxation and revenue department Multiply the table amount for each state you lived in by a fraction. Nm taxation and revenue department The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Nm taxation and revenue department Enter the total of the prorated table amounts for each state on line 1. Nm taxation and revenue department However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Nm taxation and revenue department Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Nm taxation and revenue department Example. Nm taxation and revenue department You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Nm taxation and revenue department The table amount for State A is $500. Nm taxation and revenue department The table amount for State B is $400. Nm taxation and revenue department You would figure your state general sales tax as follows. Nm taxation and revenue department State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Nm taxation and revenue department Otherwise, complete a separate worksheet for State A and State B. Nm taxation and revenue department Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Nm taxation and revenue department Line 2. Nm taxation and revenue department   If you checked the “No” box, enter -0- on line 2, and go to line 3. Nm taxation and revenue department If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Nm taxation and revenue department Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Nm taxation and revenue department See the line 1 instructions on this page to figure your 2006 income. Nm taxation and revenue department The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Nm taxation and revenue department Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Nm taxation and revenue department What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Nm taxation and revenue department If there is no table for your locality, the table amount is considered to be zero. Nm taxation and revenue department Multiply the table amount for each locality you lived in by a fraction. Nm taxation and revenue department The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Nm taxation and revenue department If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Nm taxation and revenue department Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Nm taxation and revenue department Example. Nm taxation and revenue department You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Nm taxation and revenue department The table amount for Locality 1 is $100. Nm taxation and revenue department The table amount for Locality 2 is $150. Nm taxation and revenue department You would figure the amount to enter on line 2 as follows. Nm taxation and revenue department Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Nm taxation and revenue department Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Nm taxation and revenue department   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Nm taxation and revenue department 25%. Nm taxation and revenue department Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Nm taxation and revenue department 25%. Nm taxation and revenue department   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Nm taxation and revenue department 5%. Nm taxation and revenue department Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Nm taxation and revenue department 5%. Nm taxation and revenue department   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Nm taxation and revenue department 0” on line 3. Nm taxation and revenue department Your local general sales tax rate of 4. Nm taxation and revenue department 0% includes the additional 1. Nm taxation and revenue department 0% Arkansas state sales tax rate for Texarkana and the 1. Nm taxation and revenue department 5% sales tax rate for Miller County. Nm taxation and revenue department What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Nm taxation and revenue department Multiply each tax rate for the period it was in effect by a fraction. Nm taxation and revenue department The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Nm taxation and revenue department Enter the total of the prorated tax rates on line 3. Nm taxation and revenue department Example. Nm taxation and revenue department Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Nm taxation and revenue department The rate increased to 1. Nm taxation and revenue department 75% for the period from October 1 through December 31, 2006 (92 days). Nm taxation and revenue department You would enter “1. Nm taxation and revenue department 189” on line 3, figured as follows. Nm taxation and revenue department January 1 - September 30: 1. Nm taxation and revenue department 00 x 273/365 = 0. Nm taxation and revenue department 748   October 1 - December 31: 1. Nm taxation and revenue department 75 x 92/365 = 0. Nm taxation and revenue department 441   Total = 1. Nm taxation and revenue department 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Nm taxation and revenue department Each locality did not have the same local general sales tax rate. Nm taxation and revenue department You lived in Texarkana, AR, or Los Angeles County, CA. Nm taxation and revenue department   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Nm taxation and revenue department The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Nm taxation and revenue department Example. Nm taxation and revenue department You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Nm taxation and revenue department The local general sales tax rate for Locality 1 is 1%. Nm taxation and revenue department The rate for Locality 2 is 1. Nm taxation and revenue department 75%. Nm taxation and revenue department You would enter “0. Nm taxation and revenue department 666” on line 3 for the Locality 1 worksheet and “0. Nm taxation and revenue department 585” for the Locality 2 worksheet, figured as follows. Nm taxation and revenue department Locality 1: 1. Nm taxation and revenue department 00 x 243/365 = 0. Nm taxation and revenue department 666   Locality 2: 1. Nm taxation and revenue department 75 x 122/365 = 0. Nm taxation and revenue department 585   Line 6. Nm taxation and revenue department   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Nm taxation and revenue department If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Nm taxation and revenue department Line 7. Nm taxation and revenue department    Enter on line 7 any state and local general sales taxes paid on the following specified items. Nm taxation and revenue department If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Nm taxation and revenue department A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Nm taxation and revenue department Also include any state and local general sales taxes paid for a leased motor vehicle. Nm taxation and revenue department If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Nm taxation and revenue department An aircraft or boat, if the tax rate was the same as the general sales tax rate. Nm taxation and revenue department A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Nm taxation and revenue department Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Nm taxation and revenue department You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Nm taxation and revenue department Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Nm taxation and revenue department The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Nm taxation and revenue department In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Nm taxation and revenue department   Do not include sales taxes paid on items used in your trade or business. Nm taxation and revenue department If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Nm taxation and revenue department Prev  Up  Next   Home   More Online Publications
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Uncertain Tax Positions - Schedule UTP

Third Year of Uncertain Tax Position Reporting

The IRS is currently reviewing its third year of returns filed with Schedule UTP. Beginning with Tax Year 2010, Schedule UTP was a new schedule that certain corporations  used to report uncertain tax positions. Additionally, with Announcement 2010-76, the IRS expanded its policy of restraint in connection with its decision to require certain corporations to file Schedule UTP. Directives to LB&I personnel have been issued setting forth the IRS’s planned treatment of these UTPs by examiners and other personnel.

Submit your questions, comments, or concerns regarding Schedule UTP to the IRS. Although individual responses will not be provided, the IRS will consider submissions in efforts to improve Schedule UTP.

Information about UTP Education and Outreach Efforts:

LB&I is undertaking an education and outreach effort regarding Schedule UTP. LB&I will mail letters to inform certain taxpayers that a review of their Schedule UTP determined that one or more of the concise descriptions they provided did not meet the requirements set forth in the Schedule UTP instructions. If the taxpayer has a valid Power of Attorney on file with the IRS, the Power of Attorney will also receive a copy of this letter.

While the letter requires no action by taxpayers regarding their Schedule UTP, taxpayers are advised to ensure that on any future filings of a Schedule UTP, the concise descriptions follow the Schedule UTP Instructions. All returns filed with a Schedule UTP will continue to be subject to a review in LB&I.

Taxpayers with questions about the letter or the concise descriptions are being referred to this WEB Site.

Related Documents:

Date

Document

Document Description or Originator

 

 

Forms

Instructions

2013 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2012 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2011 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2010 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
 
IRS Pronouncements:
09-24-10 Announcement 2010-76, Policy of Restraint and Uncertain Tax Positions Impact of the Policy of Restraint on Uncertain Tax Positions. 
09-24-10 Announcement 2010-75, Reporting of Uncertain Tax Positions Reporting of Uncertain Tax Positions.
04-19-10 Announcement 2010-30 Schedule UTP draft form and instructions.
03-05-10 Announcement 2010-17 Extension for comment request for Uncertain Tax Position reporting requirements.
01-26-10 Announcement 2010-9 Comment request for Uncertain Tax Position reporting requirements.
 
IRS and LB&I Guidance Memorandums:
05-31-13 Guidance for Preparing UTP Concise Descriptions Specific Guidance
11-01-11

UTP Guidance and Procedures for the Field

Cover memo by Commissioner, LB&I    
11-01-11 LB&I Schedule UTP Guidance Specific guidance
08-31-11 UTP Guidance and Procedures for the Compliance Assurance Process (CAP) Program Commissioner, LB&I memo
05-11-11

Centralized Management of LB&I Returns with UTP Schedules

Commissioner, LB&I memo
03-23-11 Uncertain Tax Positions - Modified Policy of Restraint Commissioner, LB&I memo
09-24-10 Directive for LB&I: Reporting of Uncertain Tax Positions Deputy Commissioner, Services and Enforcement
 
Public Statements and Comments by IRS Executives:
03-26-12 IRS Deputy Commissioner, Service and Enforcement Remarks before Tax Executives Institute  Remarks of Steven T. Miller, Deputy Commissioner, Service and Enforcement Internal Revenue Service Before the Tax Executives Institute, Mid Year Conference
09-24-10 IRS Commissioner Shulman Remarks before the American Bar Association, 9/24/2010   
04-12-10 Remarks of IRS Commissioner Shulman at the Tax Executives Institute Mid-Year Meeting   
01-26-10 IR-2010-13 Remarks of IRS Commissioner Doug Shulman to the New York State Bar Association Taxation Section Annual Meeting
 
Other Documents:
02-04-14 UTP Filing Statistics  
03-14-13 Frequently Asked Questions  

 

Page Last Reviewed or Updated: 26-Feb-2014

The Nm Taxation And Revenue Department

Nm taxation and revenue department Index A Assessment of tax, Assessment of tax. Nm taxation and revenue department Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Nm taxation and revenue department Carrybacks, Carrybacks from the debtor's activities. Nm taxation and revenue department Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Nm taxation and revenue department Employer identification number, Employer identification number. Nm taxation and revenue department , Employer identification number. Nm taxation and revenue department Estimated tax, Estimated tax – Form 1041-ES. Nm taxation and revenue department Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Nm taxation and revenue department Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Nm taxation and revenue department C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Nm taxation and revenue department Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Nm taxation and revenue department Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Nm taxation and revenue department Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Nm taxation and revenue department Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Nm taxation and revenue department , Disclosure of return information to trustee. Nm taxation and revenue department Dismissal of case Amended return, Dismissal of bankruptcy case. Nm taxation and revenue department E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Nm taxation and revenue department Election by spouse, Election by debtor's spouse. Nm taxation and revenue department Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Nm taxation and revenue department Employment taxes, Employment taxes. Nm taxation and revenue department , Employment Taxes Examination of return, Examination of return. Nm taxation and revenue department F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Nm taxation and revenue department Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Nm taxation and revenue department J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Nm taxation and revenue department P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Nm taxation and revenue department Secured tax claims, Secured tax claims. Nm taxation and revenue department Penalties, Penalties. Nm taxation and revenue department Relief from penalties, Relief from certain penalties. Nm taxation and revenue department Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Nm taxation and revenue department T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Nm taxation and revenue department , Basis Reduction Carryovers, Attribute carryovers. Nm taxation and revenue department Order of reduction, Order of reduction. Nm taxation and revenue department Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Nm taxation and revenue department Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Nm taxation and revenue department Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Nm taxation and revenue department Tax return: Form 1041, Figuring tax due. Nm taxation and revenue department Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. Nm taxation and revenue department Taxpayer Advocate, Taxpayer Advocate Service. Nm taxation and revenue department TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications