Tax Type
Individual Income Tax
Partnerships
Description
Nonresident partners; Unified nonresident individual income tax return
Topic
Partnerships
Returns/Payments/Records
Date Issued
01-15-1987
January 15, 1987
Re: Ruling Request - Nonresident Partners
Individual Income Tax
Dear*********************
This is in reply to your letter of July 31, 1986 and the meeting held June 13, 1986 concerning the department's ruling of January 3, 1986. As the result of the June 13, 1986 meeting, you have submitted a revised proposal concerning the procedures for filing a unified nonresident individual income tax return for the nonresident partners of ************* (Partnership).
We find the revised proposals in your letter of July 31, 1986 acceptable. The department will accept returns prepared and filed in accordance with those conditions effective for taxable years ending January 1, 1986. However, we reserve the right to withdraw or to modify the foregoing authorization upon reasonable notice to you.
Please send your initial unified return, filed in accordance with these conditions, to*********** Director, Tax Policy Division.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner