Delaware S Corporation Payments

Enter on Line 36, Column A and/or B the Delaware estimated tax payment made on your behalf by an S Corporation. Attach a copy of the Delaware Form 1100S, Schedule A-1 reflecting the payment. Be sure to include DE Schedule V (Form [...]

Louisiana Other Non-Taxable Income

Interest and Dividends on U.S. Government Obligations – Enter the amount of interest and dividends received from U.S. government obligations that are included in the amount on Line 1 of Schedule E. Include amounts received from mutual funds, which are identified as income from investments in U.S. government obligations. If the amount is not identified specifically, it is taxable and cannot [...]

Rhode Island Other Modifications Increasing AGI

Income from obligations of any state or its political subdivisions, other than Rhode Island under RIGL §44-30-12(1) and RIGL §44-30-12(2) Rhode Island fiduciary adjustment as beneficiary of an estate or trust under RIGL §44-30-17 Recapture of Family Education Account modifications under RIGL §44-30-25(g) Bonus depreciation taken for federal purposes that must be added back [...]

Maryland Excess Credit Carryover

Most credits may not exceed the Maryland income tax liability, but may be carried forward for a specified number of successive tax years or until fully applied. It is your responsibility to maintain a record of credits for which you qualify, credits that have been taken in prior years, and the amount of each credit that may be carried [...]

Maryland Credit for Tax Paid to Other States

If you have income subject to tax in Maryland and subject to tax in another state and/or another state’s locality, you may be eligible for a tax credit. Note: You must attach a copy of Form 502CR and required documentation. If this is not attached, no credit will be allowed. See Administration Release 42 for required [...]