Iowa IA 1040-ES Instructions (Individual Estimated Income. The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax …, Download or print the 2017 Iowa IA 1040-ES Instructions (Individual Estimated Income Tax Instructions) for FREE from the Iowa Department of Revenue..
Instructions for filling ITR-4 SUGAM A.Y. 2018-19 General
Income Tax (ITR-1) Instructions Income Tax Department. Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color,, 7. Obligation to file return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local. income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax. withheld in your deduction on that line. Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017 FORM 502 RESIDENT INCOME TAX RETURN Print Using Blue or Black Ink Only Place your W-2 wage and tax statements and ATTACH HERE with one staple.
[ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households. These instructions will help you complete the Company tax return 2017 Company tax return instructions 2017 These instructions are not a guide to income tax law.
8. Obligation to file return Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum Please refer to the list of mailing addresses for the appropriate forms. For income tax form orders Instructions: 2013 Alabama Income Tax Return: Individual
Please refer to the list of mailing addresses for the appropriate forms. For income tax form orders Instructions: 2013 Alabama Income Tax Return: Individual [ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households.
the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years …
Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color, Free printable 2017 1040 tax form and 2017 1040 instructions booklet PDF file with supporting federal IRS forms, schedules, worksheet and 1040 tax table for the 2018 income tax season.
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
2017 Business Income Tax Forms Maryland Income Tax Form Instructions for Form used for filing pass-through entity income tax return for the calendar year Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return
Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
Instructions for filling ITR-4 SUGAM A.Y. 2018-19 General. 2017 Individual Income Tax Forms: Maryland Nonresident Amended Tax Return: Form and instructions for nonresidents to use to complete a nonresident amended return, Free printable 2017 1040 tax form and 2017 1040 instructions booklet PDF file with supporting federal IRS forms, schedules, worksheet and 1040 tax table for the 2018 income tax season..
NCDOR 2017 D-403A Instructions for Partnership Income Tax
Income Tax (ITR-1) Instructions Income Tax Department. We last updated Maine Income Tax Instructions in February 2018 from the Maine Revenue Services. This form is for income earned in tax year 2017, with tax returns due in April 2018. We will update this page with a new version of the form for 2019 as soon as it is made available by the Maine government. Other Maine Individual Income Tax Forms:, Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color,.
Income Tax (ITR-1) Instructions Income Tax Department. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local. income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax. withheld in your deduction on that line., We last updated Maine Income Tax Instructions in February 2018 from the Maine Revenue Services. This form is for income earned in tax year 2017, with tax returns due in April 2018. We will update this page with a new version of the form for 2019 as soon as it is made available by the Maine government. Other Maine Individual Income Tax Forms:.
Income Tax (ITR-1) Instructions Income Tax Department
NCDOR 2017 D-403A Instructions for Partnership Income Tax. the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017.
Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017 Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color,
These instructions will help you complete the Company tax return 2017 Company tax return instructions 2017 These instructions are not a guide to income tax law. [ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households.
The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax … [ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households.
2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may Page 2 Form 200-01 RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State, you must file a
follow the Amended Estimated Tax Worksheet instructions for IL-1040-ES Estimated Income Tax Payments for Individuals 2018 If you do not receive your income 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may
Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may
Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017 Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return
Page 2 Form 200-01 RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State, you must file a Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
These instructions will help you complete the Company tax return 2017 Company tax return instructions 2017 These instructions are not a guide to income tax law. The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax …
Free printable 2017 1040 tax form and 2017 1040 instructions booklet PDF file with supporting federal IRS forms, schedules, worksheet and 1040 tax table for the 2018 income tax season. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local. income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax. withheld in your deduction on that line.
Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color, Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area
Instructions for filling ITR-4 SUGAM A.Y. 2018-19 General
Iowa IA 1040-ES Instructions (Individual Estimated Income. Please refer to the list of mailing addresses for the appropriate forms. For income tax form orders Instructions: 2013 Alabama Income Tax Return: Individual, PH-1040. CITY OF PORT HURON - INDIVIDUAL INCOME TAX RETURN. This return is due April 30, 2015. EXEMPTIONS (see instructions) Additional exemptions if you or your.
Iowa IA 1040-ES Instructions (Individual Estimated Income
Income Tax (ITR-1) Instructions Income Tax Department. 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may, PH-1040. CITY OF PORT HURON - INDIVIDUAL INCOME TAX RETURN. This return is due April 30, 2015. EXEMPTIONS (see instructions) Additional exemptions if you or your.
You had taxable income on your 2012 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations. We last updated Maine Income Tax Instructions in February 2018 from the Maine Revenue Services. This form is for income earned in tax year 2017, with tax returns due in April 2018. We will update this page with a new version of the form for 2019 as soon as it is made available by the Maine government. Other Maine Individual Income Tax Forms:
2017 Individual Income Tax Forms: Maryland Nonresident Amended Tax Return: Form and instructions for nonresidents to use to complete a nonresident amended return 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may
2017 Utah TC-40 Instructions 3 • 100 percent of your 2016 Utah tax liability (TC-40 line 27 plus line 30 of your 2016 Utah return); or • 90 percent of your 2017 Other states' tax forms; Forms and instructions. Income tax; Metropolitan Why not e-file your return? It's faster.
Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return 2017 Utah TC-40 Instructions 3 • 100 percent of your 2016 Utah tax liability (TC-40 line 27 plus line 30 of your 2016 Utah return); or • 90 percent of your 2017
Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return You can calculate the taxable portion of your state tax refund by using the State and Local Tax Refund Worksheet on page 23 of the instructions for Form 1040 provided by the IRS. You must file this worksheet along with your tax return.
the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may
2017 INDIVIDUAL INCOME TAX RETURN Do not include personal service income (See instructions) Check type of income/gain: Rental Business Other Total and 2017 D-403A Instructions for Partnership Income Tax Return
Tax from federal return - Do not enter federal income tax withheld (see instructions on page 7 and 8)..... MO-1040 Page 3 income tax return(s) Tax from federal return - Do not enter federal income tax withheld (see instructions on page 7 and 8)..... MO-1040 Page 3 income tax return(s)
FORM 502 RESIDENT INCOME TAX RETURN Print Using Blue or Black Ink Only Place your W-2 wage and tax statements and ATTACH HERE with one staple. Federal/State Electronic Filing—Individuals who use a professional tax practitioner to prepare their Kentucky income tax return Income Tax Instructions
Amended Return. Beginning with tax year 2017, use the Michigan Individual Income Tax Return (MI-1040) and Michigan Amended Return Explanation of Changes (Schedule AMD) to file an amended MI-1040. See page 7 for more details. Michigan Standard Deduction. If the older of you or your spouse (if married filing jointly) was born during the period Please refer to the list of mailing addresses for the appropriate forms. For income tax form orders Instructions: 2013 Alabama Income Tax Return: Individual
Download or print the 2017 Iowa IA 1040-ES Instructions (Individual Estimated Income Tax Instructions) for FREE from the Iowa Department of Revenue. follow the Amended Estimated Tax Worksheet instructions for IL-1040-ES Estimated Income Tax Payments for Individuals 2018 If you do not receive your income
Download or print the 2017 Iowa IA 1040-ES Instructions (Individual Estimated Income Tax Instructions) for FREE from the Iowa Department of Revenue. Federal/State Electronic Filing—Individuals who use a professional tax practitioner to prepare their Kentucky income tax return Income Tax Instructions
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may
the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … Tax from federal return - Do not enter federal income tax withheld (see instructions on page 7 and 8)..... MO-1040 Page 3 income tax return(s)
PH-1040. CITY OF PORT HURON - INDIVIDUAL INCOME TAX RETURN. This return is due April 30, 2015. EXEMPTIONS (see instructions) Additional exemptions if you or your 2017 Business Income Tax Forms Maryland Income Tax Form Instructions for Form used for filing pass-through entity income tax return for the calendar year
These instructions will help you complete the Company tax return 2017 Company tax return instructions 2017 These instructions are not a guide to income tax law. Other states' tax forms; Forms and instructions. Income tax; Metropolitan Why not e-file your return? It's faster.
the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … PH-1040. CITY OF PORT HURON - INDIVIDUAL INCOME TAX RETURN. This return is due April 30, 2015. EXEMPTIONS (see instructions) Additional exemptions if you or your
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area Inst 1040-EZ: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents 2017 01/19/2018 Form 1040-NR: U.S. Nonresident Alien Income Tax Return 2017 01/05/2018 Inst 1040-NR: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2017
Free printable 2017 1040 tax form and 2017 1040 instructions booklet PDF file with supporting federal IRS forms, schedules, worksheet and 1040 tax table for the 2018 income tax season. The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax …
Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return 2017 INDIVIDUAL INCOME TAX RETURN Do not include personal service income (See instructions) Check type of income/gain: Rental Business Other Total and
Instructions for filling ITR-4 SUGAM A.Y. 2018-19 General. You can calculate the taxable portion of your state tax refund by using the State and Local Tax Refund Worksheet on page 23 of the instructions for Form 1040 provided by the IRS. You must file this worksheet along with your tax return., [ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households..
Iowa IA 1040-ES Instructions (Individual Estimated Income
NCDOR 2017 D-403A Instructions for Partnership Income Tax. Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return, Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return.
NCDOR 2017 D-403A Instructions for Partnership Income Tax
Instructions for filling ITR-4 SUGAM A.Y. 2018-19 General. the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years … Federal/State Electronic Filing—Individuals who use a professional tax practitioner to prepare their Kentucky income tax return Income Tax Instructions.
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area Other states' tax forms; Forms and instructions. Income tax; Metropolitan Why not e-file your return? It's faster.
These instructions will help you complete the Company tax return 2017 Company tax return instructions 2017 These instructions are not a guide to income tax law. [ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households.
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area File income tax, get the income tax and benefit package, and check the status of your tax refund. Tax slips, Personal income, Tax deductions, credits, and expenses
Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area Please refer to the list of mailing addresses for the appropriate forms. For income tax form orders Instructions: 2013 Alabama Income Tax Return: Individual
You had taxable income on your 2012 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations. 2017 Utah TC-40 Instructions 3 • 100 percent of your 2016 Utah tax liability (TC-40 line 27 plus line 30 of your 2016 Utah return); or • 90 percent of your 2017
Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return the North Dakota income tax return to substantiate the credit. For more information, see the instructions to the 2015 Schedule ND-1TC, line 18. Private school credit from a passthrough entity For tax years …
Federal/State Electronic Filing—Individuals who use a professional tax practitioner to prepare their Kentucky income tax return Income Tax Instructions Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return
2017 D-403A Instructions for Partnership Income Tax Return Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
Download or print the 2017 Iowa IA 1040-ES Instructions (Individual Estimated Income Tax Instructions) for FREE from the Iowa Department of Revenue. 2017 Business Income Tax Forms Maryland Income Tax Form Instructions for Form used for filing pass-through entity income tax return for the calendar year
[ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households. Where's My Income Tax Refund? Property Tax/Rent Rebate Status. e-TIDES. Customer Service. Feedback Survey. Pennsylvania Department of Revenue. Begin Main Content Area
The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax … Form CT-1040 Connecticut Resident Income Tax Modifi cations to Federal Adjusted Gross Income See instructions, CT-1040, Connecticut Resident Income Tax Return
Other Income for Form 1040, Line 21 What Is Other Income? How Do I Report Other Income on My Tax Return? Other income is reported on Line 21 of Form 1040. File income tax, get the income tax and benefit package, and check the status of your tax refund. Tax slips, Personal income, Tax deductions, credits, and expenses
2017 D-403A Instructions for Partnership Income Tax Return 2017 Utah TC-40 Instructions 3 • 100 percent of your 2016 Utah tax liability (TC-40 line 27 plus line 30 of your 2016 Utah return); or • 90 percent of your 2017
Page 2 Form 200-01 RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State, you must file a 7. Obligation to file return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount
Download or print the 2017 Iowa IA 1040-ES Instructions (Individual Estimated Income Tax Instructions) for FREE from the Iowa Department of Revenue. Amended Florida Corporate Income/Franchise Tax Return with Instructions: PDF If you need multiple copies of forms or cannot print tax returns in color,
[ For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form). Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households. The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax …
Federal Form 1040 Instructions. a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return Federal/State Electronic Filing—Individuals who use a professional tax practitioner to prepare their Kentucky income tax return Income Tax Instructions
The ATO is authorised to ask for information on the Fund income tax return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax … Page 2 Form 200-01 RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State, you must file a
Tax from federal return - Do not enter federal income tax withheld (see instructions on page 7 and 8)..... MO-1040 Page 3 income tax return(s) 2017 Oklahoma Partnership Income Tax Return 2 General Filing Information • A portion of the Oklahoma Affordable Housing Tax Credit claimed in a previous year may