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Manchester New Hampshire online Form 4626: What You Should Know

Underpayment of Estimated Tax on Business Income Filing the Form 2221, Underpayment of Estimated Tax on Business Income  Individual Income Tax Returns Individual income tax returns and the Form 2221 filing are filed the same day the tax return is due. Form 2221, Underpayment of Estimated Tax on Business Income Go to for instructions, an explanation of the instructions, and an overview of the filing requirements. Form 2221, Underpayment of Estimated Tax on Business Income Note: The business income deduction amount of 2,500 is for small businesses. It applies to the first 9,600 of business income each year. For businesses with annual taxable payrolls of at least 75,000, the amount of the business credit is increased up to 5,000, or 10 percent of business income. You do not have to file the annual return for businesses with gross receipts of less than 75,000. For additional information on the business income deduction, see Publication 936, Business Expenses. The business credit amount of 5,000 is for businesses with gross receipts over 75,000. It applies to the first 35,000 of business income each year. See Subsection (b)(2) of Publication 936, Business Expenses, as well as the Instructions for Form 2221, and its instructions. The total credit amount, including any amount attributable to the recapture of depreciation, cannot exceed the annual business income limit on Form 940, Annual Tax Return, if the total business income exceeds 50,000 (125,000 if you are a nonresident alien). How to File an Individual Income Tax Return See Publication 15, Your Federal Income Tax for Individuals, for more information about filing taxes, including information on filing your taxes online and filing an Individual Income Tax Return.

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