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Form 1040 - Schedule M online Gresham Oregon: What You Should Know

See Publication 523—Income and Expenses and Publication 524—Payroll Taxes for more information. If you don't need to file a state or federal return for the tax year, you may submit your state nonresident return instead. To file state and federal returns, use the Form 1040; and to file a state return, use the Form 1040A (or Form 1040-A). Reportable events include: • Annual payments to an employee or dependent of the taxpayer (generally, a partner or spouse) for expenses or services provided during the tax year. • A tax shelter investment. • A net gain from selling or exchanging a property in which the taxpayer has a beneficial interest in which the taxpayer elects the 10% additional alternative minimum tax if he or she is a high-income taxpayer or has income tax liability for the year exceeding 100,000 but less than or equal to 200,000 (300,000 for single filers).

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