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Form 1065 - Schedule D-1 for Eugene Oregon: What You Should Know

Jan 1, 2023 — Any increase or decrease in the adjusted gross value of an asset will be reported on line 25 of the Schedule K-1. Line 25 must be reported as an amount or percentage of adjusted gross value. Feb 1, 2031 — Interest income (Form 1099-INT) on any capital gain from an asset which is reported on line 24 of Form 1065–Box 14, EUGENE, OR 99999 or interest income (Form 1099-INT) on any capital gain from any property which is reported on line 25 of Schedule K-1, box 14 EUGENE, OR 99999. See page 2a for more information. 2033-A — The U.S. Department of Treasury Revenue Procedures 2023 (PDF) The tax year is from July 1 through June 30. If the taxpayer is under age 59 ½ at the time he or she makes the return, he or she must file as a dependent on his or her own return. The term dependent refers to an individual who is not a child by birth or adoption; a foster child, legal ward or person in a legal guardianship; or a ward of the court, and includes a brother, sister, half-brother, half-sister, father-in-law's children or daughter-in-law's children, or an unmarried individual, other than a surviving spouse or widow, who was married to the taxpayer or who was treated under a court-ordered guardianship as married. Determination of tax filing status by birthdate is also considered dependent. 2035-B — The U.S. Department of Treasury Revenue Procedures 2023 (PDF) The tax year is from July 1 through June 30. If a taxpayer is under age 59 ½ at the time of the return, he or she must file as a dependent on his or her own return. The term dependent refers to an unmarried individual, other than a surviving spouse or widow, who was married to the taxpayer or who was treated under a court-ordered guardianship as married. Determination to be a dependent is made on the basis of the requirements under IRC Section 6213(d) or (e). 2039A-B — The U.S. Department of Treasury Revenue Procedures 2023 (PDF) The tax year is from July 1 through June 30. If a taxpayer is under age 59 ½ at the time of the return, he or she must file as a dependent on his or her own return.

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