Form 482.0(C) - Composite Return Partners And Individual Members Of Partnerships And Limited Liability Companies

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Form 482.0(C) Rev. 05.13
20__
20__
Serial Number
Liquidator:
Reviewer:
COMMONWEALTH OF PUERTO RICO
DEPARTMENT OF THE TREASURY
Field audited by:
COMPOSITE RETURN
PARTNERS AND INDIVIDUAL MEMBERS OF
AMENDED RETURN
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
Receipt Stamp
Date ______/ ______/ ______
R
M
N
TAXABLE YEAR BEGINNING ON
____________, ____ AND ENDING ON ____________, ____
Employer Identification Number
Name of the Partnership or Limited Liability Company
Postal Address
Industrial Code
Municipal Code
Telephone Number - Extension
Zip Code
(
)
-
Location of Principal Industry or Business (Number, Street, City)
Date Created
Day____/ Month____/ Year______
Place Created
Check the corresponding box, if applicable:
First return
Last return
CHANGE OF ADDRESS
Part I
QUESTIONNAIRE
Yes
No
1.
Type of taxpayer:
Partnership
Limited Liability Company
2. Number of partners or members for whom this composite return is being filed _________
3. Percentage share of the partnership represented by the partners included on line 2 ________
4. Number of partners or members who are United States citizens ________
5. Number of partners or members who are NOT United States citizens ________
6. Only with respect to partners or members who are United States citizens, indicate:
(a) Number of spouses ________ (b) Number of dependents ________
Part II
DETERMINATION OF TAX
1.
00
Income subject to ordinary rates (From Part V, line 3) .................................................................................................................
(1)
2.
Less:
00
A) Personal exemption – Partners or members who are United States citizens (Line 4, Part I x $3,500) .
(2A)
00
B) Personal exemption – Spouses of partners or members who are United States citizens (Line 6(a), Part I x $3,500) .
(2B)
00
C) Exemption for dependents – (Line 6(b), Part I x $2,500) ................................................................
(2C)
D) Total personal exemption and exemption for dependents (Add lines 2(A) through 2(C)) .................................................................
00
(2D)
3.
Net income (Subtract line 2(D) from line 1) ................................................................................................................................
00
(3)
4.
Net income subject to 0% rate (Line 2, Part I x $6,500) ..............................................................................................................
00
(4)
5.
Net income subject to 33% rate (Subtract line 4 from line 3) .........................................................................................................
00
(5)
6.
Tax (Line 5 x 33%) ...............................................................................................................................................................
00
(6)
7.
Income subject to 10% rate (From Part V, line 6) ..............................................................................
(7)
00
8.
00
Tax (Line 7 x 10%) ...............................................................................................................................................................
(8)
9.
Income subject to ____% rate (From Part V, line 9) ...........................................................................
00
(9)
10.
00
Tax (Line 9 x ____%) ............................................................................................................................................................
(10)
11.
00
Income subject to ____% rate (From Part V, line 12) ..................................................................................................................
(11)
12.
Tax (Line 11 x ____%) .................................................................................................................
(12)
00
13.
00
REGULAR TAX BEFORE THE CREDIT (Add lines 6, 8, 10 and 12) ...................................................................................................
(13)
14.
00
Credit for taxes paid to the United States, its possessions and foreign countries ..............................................................................
(14)
15.
00
TOTAL TAX DETERMINED (Subtract line 14 from line 13) ..................................................................................................................
(15)
16.
00
Less: Tax Credits (From Part III, line 19) .......................................................................................................................................
(16)
17.
00
TAX LIABILITY (Subtract line 16 from line 15) .................................................................................................................................
(17)
Part III
CREDIT
18.
A)
Credit for investment in the Capital Investment Fund, Tourism Fund, other funds or direct investment ............................................
00
(18A)
00
B) Credit attributable to losses in the Capital Investment Fund or other funds ..................................................................................
(18B)
00
C) Credit for the purchase of tax credits (Submit detail) ...............................................................................................................
(18C)
00
D) Returning Heroes and Wounded Warriors work opportunity tax credit .............................................................................................
(18D)
00
E) Other credits not included on the preceding lines (Submit detail) ...........................................................................................
(18E)
19.
00
Total Credits (Add lines 18(A) through 18(E). Transfer to Part II, line 16) ....................................................................................................
(19)
Part IV
TAX DUE OR PAID IN EXCESS
20.
Tax Withheld or Paid:
00
A) Estimated tax payments made during the year .................................................................................
(20A)
00
B) Tax withheld at source on dividends and interest ...............................................................................
(20B)
00
C) Amount paid with automatic extension of time ...................................................................................
(20C)
D) Total Tax Withheld or Paid (Add lines 20(A) through 20(C)) ............................................................................................................
00
(20D)
21.
AMOUNT OF TAX DUE (If line 20(D) is less than line 17 from Part II, subtract line 20(D) from line 17
and enter the result here) .............................................................................................................................................................
00
(21)
22.
A) Less: Amount paid with the return .............................................................................................................................................
00
(22A)
B) Interest .......................................................................................................................................
(22B)
00
C) Surcharges __________ and Penalties __________ ..........................................................................
(22C)
00
23.
BALANCE OF TAX DUE (Line 21 less line 22(A)) ........................................................................................................................
00
(23)
24.
AMOUNT OVERPAID (If line 20(D) is larger than line 17 from Part II, enter the difference here) ...........................................................
00
(24)
25.
A) To be credited to estimated tax for 2013 .....................................................................................................................................
00
(25A)
B) Contribution to the San Juan Bay Estuary Special Fund ..............................................................................................................
00
(25B)
C) Contribution to the Special Fund for the University of Puerto Rico .................................................................................................
00
(25C)
D) TO BE REFUNDED (Subtract lines 25(A), 25(B) and 25(C) from line 24) .......................................................................................
00
(25D)
Retention Period: Ten (10) years

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