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͘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|
)RU \RXU FRQYHQLHQFH :KHDW 5LGJH RIIHUV WZR RQOLQH ILOLQJ FKRLFHV 6DOHVWD[RQOLQH FRP DQG KWWSV VDOHVWD[ FL ZKHDWULGJH FR XV VWV ( 7D[ )HDWXUHV- 6DOHV7D[2QOLQH )HDWXUHV · 2QO\ DFFHSWV FUHGLW FDUG SD\PHQWV · 2QO\ DFFHSWV $&+ FKHFNLQJ RU VDYLQJV SD\ · &DQ ILOH VDOHV DQG XVH WD[ DGPLVVLRQV PHQWV WD[ ORGJLQJ WD[ UHWXUQV · &DQ RQO\ ILOH VDOHV DQG XVH WD[ UHWXUQV · $FFHVV D FRS\ RI EXVLQHVV OLFHQVH · 1R DFFHVV WR SUHYLRXVO\ ILOHG UHWXUQV RU FRS\ · 6XEPLW DFFRXQW PDLQWHQDQFH XSGDWHV RI EXVLQHVV OLFHQVH · 9LHZ SUHYLRXV WD[ UHWXUQ ILOLQJV · 1R DFFRXQW PDLQWHQDQFH · ,I \RX QHHG DVVLVWDQFH ORJJLQJ LQ \RX FDQ · UG SDUW\ ZHEVLWH LI DVVLVWDQFH LV QHHGHG FDOO WKH &LW\ RI :KHDW 5LGJH 7D[ 'LYLVLRQ ORJJLQJ LQ RU ILOLQJ UHWXUQV \RX ZRXOG QHHG DW DQG ZH FDQ DVVLVW - WR FRQWDFW 6DOHV7D[2QOLQH VXSSRUW DW - :KDW LV WD[DEOH" · $OO VDOHV OHDVHV DQG UHQWDOV RI SK\VLFDO JRRGV WDQJLEOH SHUVRQDO SURSHUW\ · )RRG DOO IRRG LV WD[DEOH UHJDUGOHVV RI ZKHUH LW LV WR EH FRQVXPHG H[FHSW TXDOLI\LQJ :,& DQG )RRG 6WDPSV SXUFKDVHV · 6RIWZDUH DOO VRIWZDUH FRPPHUFLDO FXVWRP RU FXVWRPL]HG LV WD[DEOH · )UHLJKW LQ JHQHUDO FKDUJHV IRU IUHLJKW GHOLYHU\ WUDQVSRUWDWLRQ VKLSSLQJ DQG KDQGOLQJ WR WKH ILQDO XVHU DUH WD[DEOH XQOHVV WKH\ DUH VHSDUDWHO\ LQYRLFHG · &HUWDLQ VHUYLFHV DQG DQ\ UHVXOWLQJ WDQJLEOH SHUVRQDO SURSHUW\ RU LQVWDOODWLRQ · 7HOHFRPPXQLFDWLRQV VHUYLFHV · 3D\ WHOHYLVLRQ VHUYLFHV FDEOH RU VDWHOOLWH 79 · /LQHQ XQLIRUP VHUYLFHV · $ODUP VHFXULW\ VHUYLFHV · &UHGLW EXUHDX VHUYLFHV · 0DUNHWLQJ DGYHUWLVLQJ VHUYLFHV · )DEULFDWLRQ FKDUJHG WR WKH ILQDO XVHU · 2WKHU · 0DLQWHQDQFH DJUHHPHQW WKH IXOO SULFH RI D FRQWUDFW RU DJUHHPHQW WR PDLQWDLQ RU VHUYLFH DQ\WKLQJ EXW UHDO SURSHUW\ LV WD[DEOH · 6WRUDJH XQLW UHQWDO DQ\ VSDFH UHQWHG IRU VWRUDJH LV GHHPHG D VWRUDJH XQLW · (YHQW IDFLOLW\ UHQWDO · (QHUJ\ VDOHV |
/RGJLQJ 7D[ 7KLV LV D WD[ RQ WKH SULFH RI URRPV RU DFFRPPRGDWLRQV WKDW DUH OHDVHG UHQWHG RU RWKHUZLVH IXUQLVKHG E\ DJUHHPHQW DQG IRU FRQVLGHUDWLRQ WR RQH RFFXSDQW IRU OHVV WKDQ GD\V · +RWHOV DQG PRWHOV · 7UDLOHU FRXUWV RU SDUNV · $SDUWPHQW RU H[WHQGHG VWD\ KRWHOV · ,QQV DQG EHGV DQG EUHDNIDVWV- - · *XHVW KRXVHV DQG JXHVW UDQFKHV · 5RRPV RU DQ\ RWKHU VSDFH · $XWR RU 59 FDPSV $GPLVVLRQV 7D[ 7KLV LV D WD[ RQ FKDUJHV IRU DGPLVVLRQ WR DPXVHPHQW RU HQWHUWDLQPHQW HYHQWV DQG DFWLYLWLHV VXFK DV ERZOLQJ DUFDGHV FKLOGUHQ¶V SOD\URRPV RU DQ\ RWKHU HYHQW ZLWK DQ HQWUDQFH IHH RU FRYHU FKDUJH 7KH WD[ LV 127 DSSOLFDEOH WR · )XQFWLRQV RI WKH 8 6 JRYHUQPHQW DQG &RORUDGR VWDWH DQG ORFDO JRYHUQPHQWV · )XQFWLRQV RI :KHDW 5LGJH OLFHQVHG H[HPSW FKDULWDEOH DQG UHOLJLRXV RUJDQL]DWLRQV 1RW WR EH FRQIXVHG ZLWK VDOHV E\ H[HPSW RUJDQL]DWLRQV RI WLFNHWV WR SXEOLF HYHQWV · )XQFWLRQV RI SXEOLF VFKRROV DQG QRQ SURILW SULYDWH VFKRROV WKDW KDYH D :KHDW 5LGJH - H[HPSWLRQ OHWWHU · 5HIXQGHG DGPLVVLRQV FKDUJHV LI WKH WD[ ZDV DOVR UHIXQGHG · )UHH SDVVHV RU FRPSOLPHQWDU\ DGPLVVLRQV · 1RQ SURILW PXVHXPV- ·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· 'HFNV · +9$& RU ZDWHU KHDWHU LQVWDOODWLRQ RU · 5RRP DGGLWLRQV UHSODFHPHQW · 5HWDLQLQJ ZDOOV · )HQFHV · ,QWHULRU UHPRGHOV EDVHPHQWV · 5RRILQJ · 6WRUDJH VKHGV RYHU VTXDUH · 0DQ\ PRUH SOHDVH FDOO %XLOGLQJ DQG IHHW =RQLQJ (QIRUFHPHQW DW - · (OHFWULF VHUYLFH FKDQJHV · :LQGRZ UHSODFHPHQW 7HOHFRPPXQLFDWLRQV 7D[ 7KH :KHDW 5LGJH 0XQLFLSDO &RGH 6HF LPSRVHV D IODW WD[ RQ EDVLF ORFDO H[FKDQJH - VHUYLFH SURYLGHUV ZKR PD\ SDVV LW RQ WR WKHLU FXVWRPHUV ,Q LW¶V SHU OLQH /LTXRU 2FFXSDWLRQ 7D[ 2SHUDWRUV RI HVWDEOLVKPHQWV VHUYLQJ RU VHOOLQJ DOFRKROLF EHYHUDJHV DUH VXEMHFW WR DQ RFFXSDWLRQ WD[ EDVHG RQ WKH W\SH RI SURGXFWV DQG PDQQHU RI VHOOLQJ WKHP |
&LW\ RI :KHDW 5LGJH ZZZ FL ZKHDWULGJH FR XV 7D[ 2IILFH - 7D[ 2IILFH )D[ - 0DLQ 6ZLWFKERDUG - =RQLQJ - &RGH $QLPDO 3DUN (QIRUFHPHQW - 6WDWH RI &RORUDGR ZZZ WD[FRORUDGR FRP 'HSDUWPHQW RI 5HYHQXH - 6HFUHWDU\ RI 6WDWH - 6WDWH WD[ H[HPSWLRQ OLFHQVH YHULILFDWLRQ ZZZ FRORUDGR JRY UHYHQXHRQOLQH -HIIHUVRQ &RXQW\ ZZZ FR MHIIHUVRQ FR XV $VVHVVRU¶V 2IILFH - *,6 $GGUHVV :L]DUG ZZZ FR MHIIHUVRQ FR XV DZL] $XGLWV 5HWXUQV 'XH WKH WK RI HDFK PRQWK 2XU JRDO LV WR HGXFDWH WD[SD\HUV LQ RUGHU · $OO &LW\ RI :KHDW 5LGJH WD[ UHWXUQV DUH GXH RQ WKH WK WR JDLQ YROXQWDU\ DQG DFFXUDWH RI HDFK PRQWK IROORZLQJ WKH DVVLJQHG UHSRUWLQJ SHULRG FRPSOLDQFH 2XU REOLJDWLRQ LV HQVXULQJ WKH FROOHFWLRQ RI WD[ GXH WR :KHDW 5LGJH · :KHQ WKH WK IDOOV RQ D ZHHNHQG RU KROLGD\ UHWXUQV DUH IRU SURYLVLRQ RI VHUYLFHV WR LWV FLWL]HQV GXH WKH QH[W EXVLQHVV GD\ EXVLQHVVHV DQG YLVLWRUV 7R PHHW WKLV REOLJDWLRQ DXGLWV PXVW EH FRQGXFWHG · $ UHWXUQ PXVW EH SRVWPDUNHG RQ RU EHIRUH WKH GXH GDWH WR EH FRQVLGHUHG WLPHO\ $Q\ EXVLQHVV PD\ EH VHOHFWHG IRU DXGLW 'XULQJ DQ DXGLW D &LW\ 6DOHV 7D[ $XGLWRU YLVLWV D EXVLQHVV WR UHYLHZ DFFRXQWLQJ UHFRUGV IRU YHULILFDWLRQ RI SD\PHQW RI :KHDW 5LGJH WD[ ,I \RXU EXVLQHVV LV VHOHFWHG IRU DXGLW \RX ZLOO EH QRWLILHG LQ ZULWLQJ DV WR WKH SHULRG WR EH DXGLWHG You must file a return even if you owe no tax. UHFRUGV WKDW PLJKW EH QHHGHG DQG FRPPHQFHPHQW RI WKH DXGLW 5HSRUWLQJ )UHTXHQF\ · 0RQWKO\ DYHUDJH WD[ GXH LV PRUH WKDQ ,QLWLDO 8VH 7D[ SHU PRQWK ,QLWLDO XVH WD[ LV GXH RQ HTXLSPHQW · 4XDUWHUO\ DYHUDJH WD[ GXH LV EHWZHHQ IXUQLVKLQJV DQG IL[WXUHV ZKHQ VRPHRQH SXUFKDVHV DQ H[LVWLQJ DQG SHU PRQWK :KHDW 5LGJH EXVLQHVV RU RSHQV D QHZ EXVLQHVV RU ORFDWLRQ DQG KDVQ¶W · $QQXDOO\ DYHUDJH WD[ GXH LV OHVV WKDQ SDLG ORFDO VDOHV WD[ RQ VXFK LWHPV SHU PRQWK 6HH WKH &LW\ ZHEVLWH IRU GHWDLOV |