Nonresident partner definition

Nonresident partner means an individual, trust, or estate partner
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Nonresident partner means an individual, trust, or estate partner that is not a resident partner.
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Nonresident partner means a partner that is not a resident partner as defined in this subsection.
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Examples of Nonresident partner in a sentence

  • If the guaranteed payment is not in lieu of wage income, then the guaranteed payment is allocated or apportioned based on the income-generating activity (e.g., a guaranteed payment based on partnership income from the sale of real property located in Colorado is allocated pro rata to the Nonresident partner).

  • Nonresident partner would mean an individual, estate, or trust partner that is not a resident partner.

  • Nonresident partner" means an individual, trust or estate partner that is not a resident partner.[PL 2019, c.

  • Nonresident partner -- adjusted gross income from sources in this State1.

  • Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.

  • Resident partner" means a partner who is a resident individual, a resident estate, or a resident trust.(2) "Nonresident partner" means a partner other than a resident partner.

  • Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.When submitting DR 0108, a separate check can be sentwith each form or one check can be submitted for up to 50nonresident partners.

  • Partner’s taxable percentage of partnership’s distributive share items below (see instructions)(1) Resident partner 100% (2) Nonresident partner (see Schedule A, Section I, line 12) ...............................................

  • Lack of planned post- detox support can increase the number of client readmissions and substance use relapses.

  • The amount on line 20 cannot be included in your subtraction for any net long-term capital gain from the exchange of legal tender from assets acquired after December 31, 2011.Worksheet for Long-Term Capital Gain Subtraction for Assets Acquired After December 31, 2011 (Worksheet)To determine if you qualify to claim a subtraction from income on your Arizona personal income tax return:• Nonresident partner, complete the worksheet included in the instructions for Form 140NR.


More Definitions of Nonresident partner

Nonresident partner means a partner other than a resident partner.
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Nonresident partner. MEANS A NONRESIDENT INDIVIDUAL, A NONRESIDENT ESTATE, OR A NONRESIDENT TRUST.
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Nonresident partner means an individual, estate of a deceased individual, or trust that was a partner in a Partnership subject to a Partnership Level Audit during the Reviewed Year and is not a Resident Partner, Composite Return Partner, or Withholding Partner.
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Nonresident partner means an individual, estate of a deceased individual, or trust that was a partner in a Partnership subject to a Partnership Level Audit during the Reviewed Year and is not a Resident Partner, Composite Return Partner, or Withholding Partner. (R ECOMMENDED) “Reallocation Adjustment” means a Federal Adjustment, or Final Federal Adjustment, that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to Partners. The term positive Reallocation Adjustment means Reallocation Adjustments that would increase state taxable income for Partners, and the term negative Reallocation Adjustment means Reallocation Adjustments that would decrease state taxable income for Partners. Comment [HH18]: Unnecessary – see definition of Reviewed Year which specifies that it is a year subject to Partnership Level Audit.
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Nonresident partner means a partner that is not a resident partner and is an indi- vidual, a trust or an estate.
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Related to Nonresident partner

  • Resident Partner means a partner who is a resident individual, a resident estate, a resident trust or a resident corporation. "Nonresident partner" means a partner other than a resident partner;

  • Nonresident means every person who is not a resident of this state.

  • Nonresidential means that category of land use for parcels of property or portions of parcels of property that is not residential. This category of land use may include, but is not limited to, any of the following:

  • Alien means a person who is not a Commonwealth citizen, a British protected person or a citizen of the Republic of Ireland;

  • Business Partner means a legal entity that requires use of a training service in connection with Customer’s and its Affiliates’ internal business operations. These may include customers, distributors, service providers and/or suppliers of Customer.

  • Residentia Group means Residentia Group Pty Ltd of 165 Barkly Avenue Burnley VIC, ACN 600 546 656 in respect of Appliances purchased in Australia;

  • Nonresident bidder means a bidder whose principal place of business is not in this state, but excludes a contractor whose ultimate parent company or majority owner has its principal place of business in this state.

  • Lead Partner means the lead partner of a joint venture, as described in Sub-Clause

  • Partner means any General Partner or Limited Partner.

  • Section 385 Controlled Partnership has the meaning set forth in Treasury Regulation Section 1.385-1(c)(1) for a “controlled partnership”.

  • General Partner has the meaning set forth in the Preamble.

  • Corporate Partner means a Partner that is subject to tax under [reference to State law].

  • Partnership has the meaning set forth in the Preamble.