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TIR 97-2 (Revised): Filing of a Combined Hawaii Income Tax . . . This Tax Information Release (TIR) reiterates the requirement that a corporate taxpayer engaged in a unitary business as part of a unitary group must file a combined Hawaii income tax return This requirement is effective for tax years beginning after December 31, 1994
Combined Reporting - West Virginia The combined report will be an essential part of the tax return, and will show the unitary income and other details for determining the taxable income of the filer Under combined reporting, a Taxpayer may elect to file a composite or group tax return with other group members instead of filing separately Who will use Combined Reporting?
2019 Guidelines for Corporations Filing a Combined Report It includes instructions for preparing a combined report, which a corporation is required to use in computing its California tax liability, when the corporate activities are part of a unitary business conducted by the corporation and its related corporations A combined report is not equivalent to a consolidated return for federal purposes
OCG-3, Combined Unitary Frequently Asked Questions OCG-3, Combined Unitary Frequently Asked QuestionsOffice of the Commissioner Guidance Regarding the Calculation of the Corporation Business Tax on a Combined Unitary Basis For income years beginning on or after January 1, 2016, commonly owned companies engaged in a unitary business are required to calculate their Corporation Business Tax on a combined unitary basis On March 2, 2016, the
Business Corporation Tax Business corporation tax regulations The Department of Finance (DOF) is in the process of developing regulations for the business corporation tax, enacted in 2015 On December 27, 2023, the New York State Department of Taxation and Finance published a new set of regulations for the New York State corporate tax