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The NYC UXS form serves as a crucial document for vendors of utility services operating within New York City. It is primarily used to report and remit the excise tax applicable to these services, which include gas, electricity, steam, water, refrigeration, and telecommunications. This form is essential for vendors who are not under the supervision of the New York State Department of Public Service, ensuring they comply with local tax regulations. The form requires detailed information about the vendor's business, including the period of the tax return, business entity type, and gross operating income derived from utility services. The UXS form also includes sections for calculating the taxable amounts, determining any credits or refunds, and specifying the total remittance due. Additionally, it outlines the penalties for late filing and payment, emphasizing the importance of timely submissions. With clear instructions and a structured format, the NYC UXS form helps vendors navigate their tax obligations efficiently.
Similar forms
- Form 1065 (U.S. Return of Partnership Income): Like the NYC UXS form, this document is used by businesses to report income and expenses. Both forms require detailed information about the gross income generated and the type of business entity involved.
- Form 1120 (U.S. Corporation Income Tax Return): This form serves a similar purpose for corporations as the NYC UXS does for utility vendors. Both require reporting of income, deductions, and taxes owed, though the NYC UXS focuses specifically on utility services.
- Form 941 (Employer's Quarterly Federal Tax Return): This form is used to report payroll taxes and is similar in that it requires detailed reporting on income generated. Both forms involve calculations to determine tax liabilities based on gross income.
- NYC-9.5UTX (Utility Tax Return): This form is specifically for utility taxes in New York City, similar to the NYC UXS. Both forms require reporting of gross operating income and applicable deductions.
- Form 990 (Return of Organization Exempt from Income Tax): Nonprofits use this form to report income and expenses, similar to how the NYC UXS is used by utility vendors. Both forms aim to provide transparency regarding financial activities.
- Form 1040 (U.S. Individual Income Tax Return): Individuals use this form to report income, akin to the NYC UXS for businesses. Both forms require detailed income reporting, though the NYC UXS is specific to utility services.
- Form NYC-200V (Payment Voucher): This document is used for remitting payments related to various NYC taxes, including those reported on the NYC UXS. Both forms are interconnected in the tax payment process.
- Form W-2 (Wage and Tax Statement): Employers use this form to report wages paid to employees, similar to how the NYC UXS reports income generated from utility services. Both forms focus on income reporting and tax implications.
- Schedule C (Profit or Loss from Business): Self-employed individuals use this schedule to report income and expenses, similar to the NYC UXS form for utility vendors. Both require detailed reporting of gross income.
- Form 1065-B (U.S. Return of Income for Electing Large Partnerships): This form, like the NYC UXS, is used to report income for partnerships, focusing on gross income and tax calculations.
Form Preview
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RETURN OF EXCISE TAX BY VENDORS OF UTILITY SERVICES |
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FORUSEBYPERSONS(OTHERTHANALIMITEDFAREOMNIBUSCOMPANY)NOTSUBJECTTOTHESUPERVISION |
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OFTHEDEPARTMENTOFPUBLICSERVICEWHOFURNISHORSELLUTILITYSERVICESOROPERATEOMNIBUSES |
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*70312391*
Name: |
Name |
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__________________________________________________________________________________________
In Care of:
__________________________________________________________________________________________
Address (number and street): |
Address |
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__________________________________________________________________________________________
City and State: |
Zip: |
Country (if not US): |
__________________________________________________________________________________________ |
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Business Telephone Number: |
Taxpayer’s Email Address |
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EMPLOYER
IDENTIFICATION
NUMBER:
OR
SOCIAL
SECURITY
NUMBER:
FEDERAL
BUSINESS
CODE:
Check type of business entity: nCorporation nPartnership |
nIndividual |
nAmended return |
nInitial return: Date business began |
nFinal return: Date business ended |
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(Check this box if you have ceased operations in NYC) |
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SCHEDULE A Computation of Gross Operating Income (See instructions)
A. Payment |
..................................................Amount being paid electronically with this return |
A. |
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Payment Amount
t GROSS OPERATING INCOME t (see instructions)
RECEIPTS FROM SALESAND SERVICES(withoutanydeductions)
1.Gas ·································································································································································· 1.
2.Electricity ·················································································································································· 2.
3.Steam ··························································································································································· 3.
4.Water ···························································································································································· 4.
5.Refrigeration ······································································································································· 5.
6.Telecommunications Services ························································································ 6.
7.Passenger revenue (omnibus operation) ························································· 7.
8.Miscellaneous (attach schedule) ················································································ 8.
9.TOTAL GROSS OPERATING INCOME ···························································· 9.
COLUMNA - TAXABLEAT 1.17%
1.
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7. 
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9.
COLUMN B - TAXABLEAT 2.35%
t COMPUTATION OFAMOUNT DUE t
10. |
line 9, Column A X 1.17% ······································································································································································································· |
10. |
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11. |
line 9, Column B X 2.35% ······································································································································································································· |
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12. |
Add lines 10 and 11 ························································································································································································································ |
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13. |
Sales and use tax refunded ······································································································································································································ |
13. |
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14. |
TOTAL TAX (Add lines 12 and 13)················································································································································································· |
14. |
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15a. |
......REAP Credit (from |
15a. |
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15b. |
...LMREAP Credit (from Form |
15b. |
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15c. |
Credit for rebates and discounts of charges for energy users (attachschedule). |
15c. |
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15d. |
Previous payment |
15d. |
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16. |
TOTAL PAYMENTS AND CREDITS (add lines 15a through 15d) ························································································· |
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If line 14 is larger than line 16, enter balance due ··································································································································· |
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18. |
If line 14 is smaller than line 16, enter overpayment ···································································································································· |
18. |
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19. |
Amount of line 18 to be applied to: |
(a) Refund············································································································································ |
19a. |
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(b) Corporation Tax, or················································································································· |
19b. |
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(c) Unincorporated Business Tax ········································································· |
19c. |
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20. |
Interest (see instructions) ······································································································································································································ |
20. |
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21. |
Penalty (see instructions) ····································································································································································································· |
21. |
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22. |
TOTAL REMITTANCE DUE (line 17 plus lines 20 and 21)··········································································································· |
22. |
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CERTIFICATION OF t TAXPAYER t
I hereby certify that this return, including any accompanying schedules or statements, has been examined by me, and is, to the best of my knowledge and belief, true, correct and complete. |
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Firm's Email Address: |
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I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .................YES |
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Preparer's Social Security Number or PTIN |
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Signature of owner, partner |
or officer of corporation s |
Title s |
Date s |
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Preparer's signature s |
Preparer’s printed name s |
Date s |
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Check if self- |
Firm's Employer Identification Number |
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employed ✔ |
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Firm's name s |
Address s |
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Zip Code s |
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70312391 |
SEE PAGE 2 FOR MAILING AND PAYMENT INFORMATION |
Form |
Page 2 |
SCHEDULE B
Enter below the names and addresses of all locations where the taxpayer conducts business covered by this return and the amount of gross operating income applicable to each location. Attach rider if additional space is needed.
NAME
ADDRESS
GROSS OPERATING
INCOME
ADDITIONALINFORMATION REQUIRED
A.State kind and nature of business__________________________________________________________________________________________________
B.Telephone number (_______) ________ - __________________
C.If a corporation, in what state did you incorporate? _____________________________________
D. Does this return cover business at more than one location? |
......................nYES nNO (IF YES, YOU MUST COMPLETE SCHEDULE B ABOVE) |
E.The books of the taxpayer are in the care of: _________________________________________________________________________________________
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Name s |
Address s |
Telephone s |
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F. |
Does this taxpayer pay rent greater than $200,000 for any premises in NYC in the borough of Manhattan south of |
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96th Street for the purpose of carrying on any trade, business, profession, vocation or commercial activity? |
nYES |
nNO |
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G. If "YES", were all required Commercial Rent Tax Returns filed? |
.................................................................................................................................................................................... |
nYES |
nNO |
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Please enter Employer Identification Number which was used on the Commercial Rent Tax Return:___________________________
ALLRETURNSEXCEPTREFUNDRETURNS
NYC DEPARTMENT OF FINANCE
UTILITY TAX
P.O. BOX 5564
BINGHAMTON, NY
MAILING INSTRUCTIONS
REMITTANCES
PAY ONLINE WITH FORM
AT NYC.GOV/ESERVICES
OR
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY
RETURNSCLAIMINGREFUNDS
NYC DEPARTMENT OF FINANCE
UTILITY TAX
P.O. BOX 5563
BINGHAMTON, NY
*70322391*
70322391
NEW YORK CITY DEPARTMENT OF FINANCE
Instructions for Form
Payments may be made on the NYC Department of Finance website at nyc.gov/eservices, or via check or money order. If paying with check or money order, do not include these payments with your NewYork Cityreturn. Checks and money orders must be accompanied by
GENERAL INFORMATION
HIGHLIGHTS OFLEGISLATION
For tax periods beginning on or after January 1, 2009, Utility Tax re- funds may be claimed up to three years from the time the return is filed or two years from the time the tax is paid, the same as the period apply- ing to refunds of General Corporation Tax, Business Corporation Tax, the Unincorporated Business Tax, and the Bank Tax. Administrative Code section
Beginning January 1, 2006, metered sales of energy to tenants of cer- tain cooperative housing corporations are exempted from the City util- ity tax. The exemption applies to cooperative corporations with at least 1,500 apartments that own or operate a cogeneration facility that was in place before January 1, 2004 (or that replaces such a facility), and that make metered sales of the energy produced for the development’s ten- ants or occupants. See Ad. Code
ForinformationconcerningtheRelocationEmploymentAssistanceProgram (REAP)seetheDepartmentofFinancewebsiteat:
Effective for tax periods beginning on and afterAugust 1, 2002, entities that receive eighty percent or more of their gross receipts from charges for the provision of mobile telecommunications services to customers will be taxed as if they were regulated utilities for purposes of the New York City Utility Tax, General Corporation Tax, Business Corporation Tax,Banking CorporationTax and Unincorporated BusinessTax. Thus, such entities will be subject to only the NewYork City Utility Tax. The amount of gross income subject to tax has been amended to conform to the Federal Mobile Telecommunications Sourcing Act of 2000. In ad- dition, if any such entity is a partnership, its partners will not be subject to the New York City Utility Tax on their distributive share of the in- comeofanysuchentity. Finally,fortaxyearsbeginningonandafterAu- gust 1, 2002, partners in any such entity will not be subject to General Corporation Tax, Business Corporation Tax, Banking Corporation Tax orUnincorporatedBusinessTaxontheirdistributiveshareoftheincome of any such entity. Laws of New York of 2002, Chapter 93, Part C and Laws of New York of 2015, Chapter 60, Part D.
NOTE:TherehavebeensubstantialchangestotheEnergyCostSavings Program. For information, call 311 or, if outside New York City, 212-
Taxpayers first becoming subject to the utility tax must file monthly re- turns for every month of the calendar year in which they first become subject to tax.
SpecialConditionCodes
Check the Finance website for applicable special condition codes. If ap- plicable, enter the two character code in the box provided on the form.
GENERALDEFINITIONS
1.“Grossoperatingincome”includes (1) receipts from furnishing or sell- ing gas, electricity, steam, water or refrigeration, or furnishing or selling gas, electric, steam, water, refrigeration or telecommunications services,
(2)receipts from omnibus services (except limited fare omnibus compa- nies,seeItem3),whetherornotaprofitisrealized,withoutdeductionfor any cost, expense or discount paid or 3) for tax periods beginning on or afterAugust 1, 2002, 84 percent of ALLcharges for mobile telecommu- nicationsservicestocustomerswheretheplaceofprimaryuseofthecus- tomerisintheCity. Suchreceiptsaredeemedtobederivedfrombusiness
2.“Vendor of Utility Services” Every person (1) not subject to the supervisionoftheNewYorkStateDepartmentofPublicServicewho furnishes or sells gas, electricity, steam, water or refrigeration or fur- nishes or sells gas, electric, steam, water, refrigeration or telecommuni- cations services, or (2) who operates omnibuses (including school buses), whether or not the operation is on the public streets and re- gardlessofwhetherthefurnishing,sellingoroperationconstitutesthe mainactivityoftheperson. Effectivefortaxperiodsbeginningonand after August 1, 2002, entities that receive eighty percent or more of theirgrossreceiptsfromchargesfortheprovisionofmobiletelecom- munications services to customers will be taxed as if they were sub- jecttothesupervisionoftheDepartmentofPublicServiceoftheState ofNewYorkandwillNOTbeconsideredvendorsofutilityservices.
3.“Limited Fare Omnibus Companies” Omnibus companies fran- chised by the City whose principal source of revenue is from trans- porting passengers daily within the City over fixed routes at fares no higher than those charged by the New York City Transit Authority. Limited fare omnibus companies are required to file
If you received a refund in the current period of any sales and use taxes forwhichyouclaimedacreditinapriorperiod,entertheamountofsuch refund on line 13.
Enter on this line the credit against the Utility Tax for the relocation and employment assistance program. (Attach Form
Enter on this line the credit against the Utility Tax for the new Lower Manhattanrelocationandemploymentassistanceprogram. (AttachForm
IMPOSITION/BASIS/RATE OFTAX
Thetaxisimposedoneveryvendorofutilityservicesfortheprivilegeof
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Page 2 |
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exercising a franchise or franchises, holding property or doing business in NewYork City.
A vendor of utility services is taxable on gross operating income as de- fined above. The following chart provides the rates.
CLASS t |
RATE t |
lVendors of utility services other than
omnibus operators...................................................................2.35% of gross operating income
lOmnibus operators not subject to
Department of Public Service supervision ...............1.17% of gross operating income
INTEREST
If the tax is not paid on or before the due date, interest must be paid on the amount of the underpayment from the due date to the date paid. For information as to the applicable rate of interest visit the Finance website at nyc.gov/finance or call 311. Interest amounting to less than $1 need not be paid.
PENALTIES
a)A late filing penalty is assessed if you fail to file this form when due, unless the failure is due to reasonable cause. For every month or partial month that this form is late, add to the tax (less any pay- ments made on or before the due date) 5%, up to a total of 25%.
b)If this form is filed more than 60 days late, the above late filing penalty cannot be less than the lesser of (1) $100 or (2) 100% of the amount required to be shown on the form (less any payments made by the due date or credits claimed on the return).
c)Alatepaymentpenaltyisassessedifyoufailtopaythetaxshownon this form by the prescribed filing date, unless the failure is due to rea- sonable cause. For every month or partial month that your payment is late,addtothetax(lessanypaymentsmade)1/2%,uptoatotalof25%.
d)The total of the additional charges in a and c may not exceed 5% for any one month except as provided for in b.
e)Additionalpenaltiesmaybeimposedonanyunderpaymentofthetax.
If you claim not to be liable for these additional charges, attach a state- ment to your return explaining the delay in filing, payment or both.
FILINGARETURNAND PAYMENTOFTAX
Returns are due on or before the 25th day of each month, if filing on a monthly basis, covering gross operating income for the preceding calen- dar month. However, if the tax liability is less than $100,000 for the pre- cedingcalendaryear,determinedonanannualorannualizedbasis,returns are due for the current tax year on a
Payment must be made in U.S. dollars, drawn on a U.S. bank. Checks drawn on foreign banks will be rejected and returned. Make remittance payable to the order of: NYC DEPARTMENT OF FINANCE.
SIGNATURE
This report must be signed by an officer authorized to certify that the statements contained herein are true. If the taxpayer is a partnership or anotherunincorporatedentity,thisreturnmustbesignedbyapersonduly authorized to act on behalf of the taxpayer.
For further information, call 311. If calling from outside the five bor- oughs, call
PreparerAuthorization: If you want to allow the Department of Fi- nance to discuss your return with the paid preparer who signed it, you must check the "yes" box in the signature area of the return.This author- izationappliesonlytotheindividualwhosesignatureappearsinthe"Pre- parer's Use Only" section of your return. It does not apply to the firm, if any, shown in that section. By checking the "Yes" box, you are author- izing the Department of Finance to call the preparer to answer any ques- tions that may arise during the processing of your return. Also, you are authorizing the preparer to:
lGive the Department any information missing from your return,
lCall the Department for information about the processing of your return or the status of your refund or payment(s), and
lRespondtocertainnoticesthatyouhavesharedwiththepreparer about math errors, offsets, and return preparation. The notices will notbe sent to the preparer.
Youarenotauthorizingthe preparer to receive any refund check, bind you to anything (including any additional tax liability), or otherwise rep- resent you before the Department. The authorization cannot be revoked, however, the authorization will automatically expire twelve (12) months aftertheduedate(withoutregardtoanyextensions)forfilingthisreturn.
Failuretochecktheboxwillbedeemedadenialofauthority.
MAILING INSTRUCTIONS
All returns, except refund returns:
NYC Department of Finance
UtilityTax
P.O. Box 5564
Binghamton,
Remittances - Pay online with Form
NYC Department of Finance
P.O. Box 3933
NewYork, NY
Returns claiming refunds:
NYC Department of Finance
UtilityTax
P.O. Box 5563
Binghamton,
TOAVOID THE IMPOSITION OFPENALTIES,youramountofthetaxduemustbe
paid in full and this return must be filed and postmarked within 25 days aftertheendoftheperiodcoveredbythereturn.
Common mistakes
Filling out the NYC UXS form can be a daunting task, and many people make mistakes that can lead to delays or penalties. One common error is failing to provide the correct Employer Identification Number (EIN) or Social Security Number (SSN). This number is crucial for identifying the business and ensuring that tax payments are correctly attributed. Double-checking this information before submission can save a lot of headaches later.
Another frequent mistake is neglecting to indicate the type of business entity. The form requires taxpayers to select whether they are a corporation, partnership, or individual. Failing to check the appropriate box can lead to confusion and potential misclassification, which might affect tax obligations.
Many individuals also overlook the importance of accurately calculating their gross operating income. This figure should include all receipts from sales and services without any deductions. Errors in this calculation can lead to underreporting or overreporting income, resulting in incorrect tax assessments.
In addition, some filers forget to complete Schedule B, which requires listing all business locations and their corresponding gross operating income. If a business operates in multiple locations and this section is incomplete, it can trigger audits or additional inquiries from the tax department.
People often skip the certification section of the form, where they must sign to confirm that the information provided is accurate. An unsigned form is considered incomplete and can be rejected, causing delays in processing.
Another mistake is not attaching necessary schedules or forms, such as those required for credits or refunds. If applicable credits are not claimed correctly, taxpayers may miss out on significant savings. Always ensure that all necessary documentation is included with the return.
Some individuals also fail to keep track of the filing deadlines. Returns are due on specific dates, and missing these deadlines can result in penalties. It’s essential to mark these dates on a calendar and set reminders to avoid late submissions.
Another common oversight involves incorrect payment methods. The NYC Department of Finance has specific guidelines for payments, including the requirement that checks be drawn on U.S. banks. Using a foreign bank or not following payment instructions can lead to rejected payments.
Finally, many taxpayers forget to check the box that authorizes the Department of Finance to discuss the return with the preparer. This can complicate matters if questions arise about the return, as the preparer may not be able to provide necessary clarifications without this authorization.
By being aware of these common mistakes, taxpayers can approach the NYC UXS form with greater confidence and accuracy, ultimately leading to a smoother filing process.
More About Nyc Uxs
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What is the NYC UXS form?
The NYC UXS form is a tax return used by vendors of utility services in New York City. This form is specifically for those not subject to the supervision of the New York State Department of Public Service. It allows vendors to report their gross operating income and calculate the excise tax owed on that income.
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Who needs to file the NYC UXS form?
Any vendor providing utility services such as gas, electricity, steam, water, refrigeration, or telecommunications in New York City must file this form. This includes corporations, partnerships, and individuals. If you operate omnibuses and are not supervised by the Department of Public Service, you also need to file.
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When is the NYC UXS form due?
The form is due on or before the 25th day of each month for vendors with a monthly filing requirement. If your tax liability is less than $100,000 for the preceding calendar year, you may file semi-annually, with due dates on July 25 and January 25.
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What information is required to complete the NYC UXS form?
You will need to provide your business name, address, contact information, Employer Identification Number (EIN) or Social Security Number (SSN), and the type of business entity. Additionally, you must report your gross operating income and calculate the tax owed based on that income.
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How is the tax calculated on the NYC UXS form?
The tax is calculated based on your gross operating income. For most utility vendors, the tax rate is 2.35%. For omnibus operators not supervised by the Department of Public Service, the tax rate is 1.17%. You will multiply your gross income by the applicable tax rate to determine the amount due.
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What happens if I miss the filing deadline?
If you fail to file the NYC UXS form by the deadline, you may incur late filing penalties. These penalties can accumulate at a rate of 5% per month, up to a maximum of 25%. If the form is filed more than 60 days late, a minimum penalty may apply.
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Can I claim a refund on the NYC UXS form?
Yes, if you have overpaid your utility tax or have received a refund for sales and use taxes in the current period, you can claim a refund on the NYC UXS form. Be sure to provide the necessary documentation to support your claim.
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How do I make a payment for the tax due?
You can pay online using the NYC Department of Finance website or by mailing a check or money order. If paying by mail, do not include the payment with your return. Use the payment voucher form NYC-200V and send it to the designated address.
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Who should sign the NYC UXS form?
The form must be signed by an authorized officer of the business. If the taxpayer is a partnership or unincorporated entity, a duly authorized person must sign. This certification confirms that the information provided is accurate and complete.
Misconceptions
- Misconception 1: The NYC UXS form is only for large utility companies.
- Misconception 2: You can file the form anytime without penalties.
- Misconception 3: Only businesses with physical locations in NYC need to file.
- Misconception 4: The form is complicated and not user-friendly.
- Misconception 5: You can ignore the UXS form if you haven’t made any sales.
- Misconception 6: Refunds are impossible to obtain once the tax is paid.
- Misconception 7: The UXS form is only for utility services like gas and electricity.
- Misconception 8: You don’t need to report income from multiple locations separately.
- Misconception 9: Filing an amended return is a lengthy process.
- Misconception 10: The penalties for late filing are minor.
This form is applicable to all vendors of utility services, regardless of size. Small businesses providing utility services also need to file.
Filing deadlines are strict. Returns are due by the 25th of each month for monthly filers, and late submissions can incur penalties.
Any vendor of utility services conducting business in NYC, even if their main office is located elsewhere, is required to file.
While the form may seem daunting, it is designed to be straightforward. Instructions are provided to help guide users through the process.
Even if no sales occurred, you must still file the form to report your business activity.
Refunds can be claimed within three years of filing or two years from the date of payment, making it possible to recover overpayments.
This form also covers other services, such as telecommunications and water, making it relevant for a broader range of vendors.
If your business operates in multiple locations, you must report income from each site on the form.
Amending your return is straightforward. Simply check the appropriate box and provide the necessary information.
Penalties can accumulate quickly, reaching up to 25% of the tax due if the form is filed late. It's crucial to file on time to avoid these charges.
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Key takeaways
- Understand the Purpose: The NYC UXS form is used to report and pay excise tax on utility services provided by vendors not regulated by the Department of Public Service.
- Accurate Information is Key: Ensure that all business details, including name, address, and Employer Identification Number (EIN), are correct. Mistakes can lead to delays or penalties.
- Calculate Gross Operating Income: Be thorough when calculating your gross operating income. This includes receipts from gas, electricity, steam, water, and telecommunications services.
- Know Your Filing Frequency: Depending on your tax liability, you may need to file monthly or semi-annually. Always check the due dates to avoid late penalties.
- Payment Options: Payments can be made online or via check. If paying by check, do not mix it with the return. Use the appropriate payment voucher form to ensure proper processing.
Nyc Uxs: Usage Guide
Completing the NYC UXS form involves gathering specific information about your business and the utility services provided. This form is essential for reporting excise tax by vendors of utility services. Following the steps outlined below will help ensure that the form is filled out correctly and submitted on time.
- Begin by entering the period beginning and period ending dates in the designated fields.
- Fill in your name and any changes to your name, if applicable.
- Provide the in care of name, if different from your own.
- Enter your address, including number and street, city, state, zip code, and country if not in the U.S.
- List your business telephone number and taxpayer’s email address.
- Input your Employer Identification Number or Social Security Number.
- Provide the Federal Business Code.
- If applicable, enter the 2-character special condition code.
- Check the appropriate box to indicate your type of business entity: Corporation, Partnership, Individual, Amended return, or Initial return.
- If applicable, indicate if this is a final return and provide the date business ended.
- Complete SCHEDULE A by entering the gross operating income from various services such as gas, electricity, steam, water, refrigeration, telecommunications, and passenger revenue.
- Calculate the taxable amounts in Columns A and B based on the provided rates.
- Compute the amount due and any refunds claimed in the designated sections.
- Fill out any applicable credits and previous payments in lines 15a through 15d.
- Determine the balance due or overpayment based on your calculations.
- Complete the certification section by signing and dating the form.
- If necessary, provide details for SCHEDULE B regarding business locations and gross operating income.
- Review the entire form for accuracy before submission.
- Mail the completed form to the appropriate address based on whether you are submitting a return or claiming a refund.