Individual taxpayer definition

Individual taxpayer means anyone subject to the state tax imposed on individual incomes under
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Individual taxpayer means any person who is a taxpayer as defined in Section
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Individual taxpayer means any person who is a taxpayer as defined in Section 59-10-103 and an individual as defined in Section 59-10-103.
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Examples of Individual taxpayer in a sentence

  • Individual taxpayer identification numbers- - Last four digits onlyD.

  • If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS Individual taxpayer identification number (ITIN).

  • Do not use an SSN or Individual taxpayer identification number (ITIN).

  • TAX DEDUCTIBILITY OF INVESTMENT IN MDLULI SAFARI LODGE 1.1. In terms of Section 12J of the Income Tax Act, Investors will be entitled to deduct from their income the full amount of their investment in Mdluli Safari Lodge limited to R2 500 000 per Individual taxpayer and R5 000 000 per Corporate taxpayer in the tax year of assessment whereby the investment is made.

  • Individual taxpayer who according to the provisions of the tax laws is permitted to calculate net income by using the calculation norm is obliged to maintain records.

  • If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN), later.SSN is requested.TIPIf you are applying for an ITIN for your- self, your spouse, or a dependent in order to file your tax return, attach yourcompleted tax return to your Form W-7.

  • Individual taxpayer enter this amount on line 7 of Schedule M1NC.

  • Individual taxpayer enter this amount on line 9 of the Scheduled M1NC.

  • Individual taxpayer enter this amount on line 6 of Schedule M1NC.

  • Individual taxpayer information is confidential and therefore cannot be provided.


More Definitions of Individual taxpayer

Individual taxpayer means an individual married or single person who has an ownership interest in a flow through entity or has direct flow through income under a Schedule C business or a Schedule E rental activity which may qualify for the 20% deduction. When the Individual Taxpayer is married we are referring to all income of both spouses and assuming that they are filing joint returns for the purposes of this letter.
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Individual taxpayer means any person who is a taxpayer as defined in Section 59-10-103
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Related to Individual taxpayer

  • U.S. Taxpayer means a Participant who, with respect to an Award, is subject to taxation under the applicable U.S. tax laws.

  • Taxpayer means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(B)(i) of this section, a disregarded entity.(B) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

  • Corporate Taxpayer has the meaning set forth in the preamble to this Agreement.

  • casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business;

  • Corporate Taxpayer Return means the federal and/or state and/or local Tax Return, as applicable, of the Corporate Taxpayer filed with respect to Taxes of any Taxable Year.

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Taxable Allocation means, with respect to any Series, the allocation of any net capital gains or other income taxable for federal income tax purposes to a dividend paid in respect of such Series.

  • Additional Tax means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption. (B) If you report under Hotel (Business code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144). (D) Report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project. (E) When reporting for Short Term Motor Vehicle you must report Business Code 214 and 114 for this City.

  • Eligible taxpayer means a taxpayer that meets both of the following conditions:

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Unit Holder means the owner of one or more Units.

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • Tax Detriment means an increase in the Tax liability (or reduction in refund or credit or any item of deduction or expense) of a Taxpayer for any taxable period. Except as otherwise provided in this Agreement, a Tax Detriment shall be deemed to have been realized or incurred from a Tax Item in a taxable period only if and to the extent that the Tax liability of the Taxpayer for such period, after taking into account the effect of the Tax Item on the Tax liability of such Taxpayer in the current period and all prior periods, is more than it would have been had such Tax liability been determined without regard to such Tax Item.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • taxable person means any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

  • Taxpayers RIGHTS AND RESPONSIBILITIES" means the rights provided to taxpayers in sections 718.11 , 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 , and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

  • criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;

  • LTIP Unitholder means a Partner that holds LTIP Units.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • tax dues means the tax payable under this Act and does not include interest, fee and penalty; and