Every $1,000 transaction will have a tax of $1. Depending on the number of transactions, the following examples are possible.
· A weekly salary of $1,200 will have a tax of $1.20.
· The Single Tax on the purchase of a new $25,000 car would be from $25 to $75. There will no longer be any gasoline taxes or license plate fees, or sales tax or driver’s license fees.
· The tax from having bought a $200,000 house will be no more than $1,600. There will no longer be any property, water, or mortgage taxes either.
· A substantial increase in salaries and benefits for those who are willing to give up their lives to protect us – the firefighters, combat troops, the police, and EMS personnel.
· We’ll also be able to…
have greater national security –
afford the projected $6.8 trillion Social Security liability
– eradicate hunger – protect investments against losses – afford free tuition
at public colleges – afford healthcare for all.
To find out more, just click here or on The Single Tax Proposal hyperlink above.
If you are interested in why public schools fail and Catholic schools and parishes close, please click on the Education hyperlink above. You’ll really be surprised how easy it could be to change that.
Without changing our current taxation paradigm and education
methodology, the prosperity and security of our country is bleak. It’s not too
late, if you do something now.
Single
Tax Proposal
In honor of all
those who were killed on 9/11 and the heroes who tried to save them
As a former adjunct professor of computer information
science at Brooklyn College and a computer teacher at two high schools, I asked
colleagues and many others including visitors to this website to find fault
with my proposal. No one has. Since my theory is based on simple mathematics,
it would be difficult for anyone to prove my theory wrong.
Not
to be confused with the flat tax, national sales tax, or value-added tax, with
fines and levies being the only exceptions, the Single Tax Proposal will
replace income taxes, surcharges, fees, tolls, public transportation fares,
property taxes, tariffs, duties, excise taxes, and every other conceivable
method by which the federal, state and local governments generate funds. The
following presents a comprehensive explanation and reasonable proof that the
Single Tax Proposal could replace our country’s current methodology of taxation
in all its myriad forms.
Every
transaction will be taxed at the variable rate starting with .001, which comes
out to $1 tax for every $1,000 transaction. Its foundation is a fluctuating
dollar amount of approximately $10 quadrillion in cross-transactions, which I refer
to as changing hands. That may be your only reason to reject the Single Tax
Proposal. Before discounting the whole proposal because of it, please click here to see why such
a number is possible.
Here are just a few examples of what the Single Tax Proposal
can do for us.
- The support of our government would be shared by
all equally and by knowing exactly what value is changing hands places a
definite and proven worth of our economy, which I believe to be
awe-inspiring.
- The Single Tax will generate $10 trillion
annually to the federal, state and local governments instead of the $4
trillion they now receive. The surplus cash on hand, besides helping
social programs, could help reduce our national debt and the debts of our
states and local governments too, which I estimate to be more than $50
trillion, not the assumed $7 trillion.
- It will be virtually impossible to cheat on
paying taxes. Individuals and executives in business will no longer toss and
turn at night worrying whether or not certain “deductions” might land them
in jail. There will no longer be tax-deductible expenses. The Single Tax
will be collected or recorded immediately upon every conceivable
transaction and paid to the government at the day’s end or at the end of
the week.
- The Social Security fiasco, whereby we’ll need
$6.8 trillion by the year 2078, will no longer be a problem. Click here to see my
solution, which is based on simple math. It is a reasonable compromise of
which both Republicans and Democrats will approve. Otherwise the tax
income and borrowing that we’ll need to support Social Security will
bankrupt our country.
- The take-home pay of a New York City rookie fireman or
policeman is less than $500
weekly. A new EMS rescuer is paid even less. A combat troop is paid less
still. These men and women will give up their lives for us. We have to give
them more money and with the Single Tax Proposal being enacted into law,
we can afford to increase their salaries by 50% immediately. We’ll all be
doing so well financially that (except for a few patriotic souls) no one
will want to risk their lives for low wages.
- I am writing this paragraph on April 26, 2006. On
the WABC news in New York I was dumbfounded over a story whereby a young
black soldier who earlier received a medal for bravery suffered extensive
injuries from a grenade blast. Apparently the military gives some sort of
stipend to combat troops for some reason and in this soldier’ case it was
$2,700. His commitment to the military was so many years, two I believe,
but because he received shrapnel in his head and throughout his body and
many other injuries he was not allowed to continue being a combat soldier
so the military told him he had to give back the money. He couldn’t so the
military had a collection agency go after him. He was forced to live in
his car too, by the way. He said on TV that he felt betrayed. As Teller
would say on his Penn &
Teller Bullshit show, “Is the military f _ _ _ _ _ g kidding me?”
- The only tax on a semi-monthly salary of $1,625
would be as little as $1.63 instead of the $364.44 that is currently being
deducted in New York City from someone with 2 dependents.
- Let’s say you won the lottery for $100 million.
Instead of receiving about $60 million after taxes, you’d get $99,900,000
($99.9 million). Your tax would be $100,000.
- If your gross salary were $1 million, your tax
would be $1 thousand.
- A corporation with $10 million in payables and
receivables combined would pay as little as $10 thousand in taxes.
- Tax on a $38,000 car would be $38 to $114. There
will be no license plate fees, sales tax, or gasoline taxes.
- Corporations will no longer pay fees and taxes as
they now do. For example, waste disposal fees and commercial rent tax and
thousands of other commerce killing governmental fees and taxes will no
longer exist.
- Tax on the purchase of a $250,000 house would be
$250 to $750. There would be no property or water taxes either.
- Registered Voters will be too busy making money
instead of looking for someone else to elect.
- No one will ever owe back taxes. The Single Tax
is collected the moment the transaction takes place, similar to the way a
sales tax is collected. It will be nearly impossible for people or
companies to avoid paying their taxes.
- When a credentialed person of a for-profit or a
not-for-profit corporation or a government agency has a theory on helping
humanity, the money will be there for them to further explore their ideas.
- All or most savings and investments could be
insured against loss, especially money meant for retirement. (Think Enron
and how much those innocent people lost.) Once this takes place there will
be an infusion of domestic and foreign investments the likes of which has
never been seen before. I project that after enactment of the Single Tax
there will be investments topping one quadrillion dollars (one-thousand
trillion). This, by itself, will stimulate further prosperity, making us
even more powerful than we already are.
- The savings from the Single Tax will help
companies create new, high-paying jobs to educated people. Providing minimum
wage jobs means nothing. Those who graduated from college will have real
jobs in the fields in which they studied and far better jobs to those with
a secondary education and hope for those with less schooling.
- All kinds of social, medical and educational
programs could be afforded. All public colleges and universities will be
tuition-free. All public hospitals will not charge for any of their
services. All government controlled social programs would be free too.
- We’ll finally consider waging war on disease and
not each other, but still maintaining a superior military force.
- Money gained through the Single Tax Proposal
could also be used to alleviate worldwide suffering as well.
- There will no longer be any need to create tax
shelters.
- The Single Tax Proposal allows for far greater
savings. Those in power, the top executives who earn $50 million for
example, will pay a tax of only $50,000 each ($50,000,000 X .001=$50,000).
People, whether they are investors or corporate officers, will reap the
full rewards that the Single Tax provides. And no one goes to prison for
tax evasion!
- If the U.S. Postal Service becomes a for-profit,
publicly traded corporation, then there will be postage. If the U.S.
government controls it, postage will be free. This is not as outrageous a
suggestion as it may first appear to be. If the U.S. Postal Service is
part of the current $2.2 trillion budget, then the Single Tax Proposal
will cover Post Office’s expenses.
- No one in the U.S. will have to go hungry or
homeless.
- We’ll be able to afford almost 9 times the number
of U.S. Border Patrol
agents than the 9,500 agents we now have, which require each of them to
patrol about 3 miles of coastlines and Mexican and Canadian borders. The
Border Patrol and our other security agencies are so undermanned,
overwhelmed and underpaid that the situation really is our Achilles’ heel.
- Our Airport
Security could be a model for the world to follow. People will make
the difference, not just machines. More jobs will open up, which further
strengthens our economy.
- Although Health insurance of
the highest caliber for all would cost the government $1.8 trillion
annually, the Single Tax Proposal could bring that elusive vision into
sharper focus, not by being taken over by the government, but through a
super-competitive market.
- What do politicians do almost half of their time?
They struggle to raise funds. If your job depended on donations, you would
do as they do I suspect. Instead of buying elections like some of our New
York politicians do, a limit can be imposed on election spending and that
amount could come from the government. For example, allocate $250 million
for the presidential election to each candidate, $50 million each in the
presidential primary elections, $125 million for senators and
congressional members, $100 million for the governors’ races, and lesser
amounts to local politicians. There would be no political contributions
allowed thereby eliminating or at least reducing political favors and the
urges that go with it.
- Once again, there would be no other personal or
commercial taxes and government fees of any kind, with fines being the
only exception - no licensing fees, no tolls, no sales tax, no bus or
subway fares, no gasoline taxes, no other tax – just the one tax that I am
proposing. Put another way, JUST THE SINGLE TAX! That’s how the federal,
state, city, and other local governments will be supported.
The
following are a few side-by-side comparisons.
|
Without the
Single Tax Proposal |
With the Single
Tax proposal |
|||
|
Gross salary |
$1,625.00 |
|
Gross salary |
$1,625.00 |
|
Deductions |
|
|
Deductions |
|
|
Federal Tax Social Security Medicare State Tax City Tax Non-tax Total |
$131.79 $100.25 $23.44 $67.73 $41.23 $94.05 $458.49 |
|
Single Tax Non-tax Total |
$1.63 $94.05 $95.98 |
|
Take Home |
$1,166.51 |
|
Take Home |
$1,529.32 |
|
|
|
|
|
|
|
Tax
on a $38,000 car is $3,135 in New York City and the license plates fee is
about $60. Most people pay over $1,000 annually for gasoline taxes. |
|
Tax
on a $38,000 car would be $38 to $114. There will be no license plate fees,
sales tax, or gasoline taxes. |
||
|
Property
tax on a typical $250,000 house in Brooklyn, NY is over $4,000 and about $1,000
for water tax – year-after-year forever. In 30 years that comes out to
$150,000. |
|
The
one-time tax on the purchase of a $250,000 house would be $250 to $750. There
would be no annual property or water taxes. |
||
|
The take-home pay of a rookie firefighter or police
officer is about $500 weekly. New EMS rescuers and combat troops are paid
even less. These men and women will give up their lives for us. We cannot
afford to give them more money. |
|
The starting salaries of all firefighters, police officers, EMS rescuers, and combat troops can be increased to $52,000. Is $1,000 a week enough to pay someone who puts his or her life on the line for us? Ask their surviving spouses or parents. We’ll also be able to afford their families $1 million in life insurance benefits or 3/4 long-term disability pay. |
||
|
As of 2004 the federal, state, city and all other
local governments have budgets totaling between $4 and $5 trillion. |
|
Implementing the Single Tax Proposal into law will enable no less than $10 trillion to be disbursed to the federal, state, city and all other governments for their use. |
||
|
Nationwide, all encompassing security against terrorism is an illusionary goal. For example, we can only afford 9,500 U.S. Border Patrol agents, which means they have to safeguard 2.5 miles of borders and coastlines each. |
|
National security against terrorism would be an affordable
goal. We’ll be able to afford almost 10 times the number of U.S. Border
Patrol agents and to greatly increase the ranks of those who protect us. |
||
|
Healthcare, homelessness and hunger are just three social issues that will not be addressed during our lifetime. |
|
Healthcare, homelessness and hunger issues can be resolved
within a year. |
||
|
Immigrants
are not welcomed or needed in the U.S. |
|
Immigrants will be in demand because businesses and current citizens will be doing so well financially that there will be a huge labor shortage. |
||
|
Legislators will come up with new ways to tax us forever. |
|
The
politicians who enact the Single Tax Proposal into law will be revered
forever. |
||
|
Attending a private college will continue to be an elusive dream for most people. Just to attend a public college will still be beyond the reach of most of us because we cannot afford the tuition and states and cities cannot afford to offer a free college education. |
|
Public universities and colleges will be tuition-free and
the chances of attending upscale, private colleges will be affordable to many
more people. |
||
|
Our
current methodology of taxation will continue to inhibit our creativity.
Little will be improved upon and most of us will struggle to make ends meet
our entire lives, generation after generation. |
|
U.S.
prosperity and quality of life will be improved beyond your wildest
imagination. |
||
|
In
part because of the abundance of poverty, since 1973 the U.S. has reported
45.3 million abortions and in some statistics that number is low. So far we
have aborted close to the equivalent population of all of Maine, New
Hampshire, Massachusetts, Rhode Island, Vermont, Connecticut, New York and
Pennsylvania. |
|
If
low wages and high taxes are the main reasons why abortions are performed,
the Single Tax Proposal probably will substantially reduce that staggering
number. |
||
|
If
you win a $100 million lottery, your take home will be close to $60 million.
The government keeps about $40 million.
Too bad! |
|
You’ll
have to pay $100 thousand in taxes after winning a $100 million lottery. You
keep $99.9 million. Not too bad! |
||
|
Incarceration
and the death penalty are deterrents according to some people. People, mostly
men, commit crimes for greed, passion or compulsion. Poverty is partly to
blame for some of it. Since there is an abundance of wealth for the few and
an abundance of poverty for the many, there isn’t too much that can be done
to alleviate crime, especially violent crime. |
|
Since
poverty accounts for much of the crime that is committed, the single Tax
Proposal will help eliminate or reduce certain types of crimes by reducing the
number of people who are impoverished. |
||
|
Our
country is the most generous nation in the world, yet there are hundreds of
thousands who are hungry most of the time. Millions struggle to pay rent,
utility bills and the necessities just to exist. We have so many burdens
forced upon us that our only hope is government intervention. |
|
Most
people will once again be proud to be Americans because the opportunities for
advancement and prosperity will be limitless and our need for public assistance
will be limited. |
||
Regarding abortion, at the current rate of abortions being
performed each year, in 180 years, less time since the signing of the
Declaration of Independence, we will have aborted 301 million babies, which means
the U.S. will have aborted the equivalent of the entire population of the U.S.
by the year 2183. Another way of looking at that appalling number is imagine
all children who are registered in all schools in the U.S., ages 5 to 17.
That’s right, the equivalent of all kids currently attending grammar school and
high school have been aborted so far. How do 45.3 million less people and all
of the hundreds of millions of their descendents influence U.S. economy? Based
on figures collected from http://www.census.gov,
I averaged the population growth at 1%, factoring in births and deaths, which
indicates there are no less than 60,386,547 people who are not here because of
abortion. Are we now paying for that 1973 Supreme Court decision? I use the
word paying literally. I’m not referring to morality or what God may
deem acceptable. Strictly economically speaking, although economics and
morality are intrinsically linked, how worse off are we now since that many
people are not around to earn, spend, vote and create better lives for all of
us? Politically speaking, isn’t abortion counterproductive? Since abortion and
the Democratic Party are nearly synonymous, aren’t the Democrats eliminating
their voter base? Through abortion aren’t they slowly eliminating themselves?
The following tables are compiled from the U.S. Census of
the year 2000.
|
United States |
281,421,906 |
Region
Totals |
|
Connecticut |
3,405,565 |
|
|
Maine |
1,274,923 |
|
|
Massachusetts |
6,349,097 |
|
|
New Hampshire |
1,235,786 |
|
|
New Jersey |
8,414,350 |
|
|
New York |
18,976,457 |
|
|
Pennsylvania |
12,281,054 |
|
|
Rhode Island |
1,048,319 |
|
|
Vermont |
608,827 |
53,594,378 |
|
Illinois |
12,419,293 |
|
|
Indiana |
6,080,485 |
|
|
Iowa |
2,926,324 |
|
|
Kansas |
2,688,418 |
|
|
Michigan |
9,938,444 |
|
|
Minnesota |
4,919,479 |
|
|
Missouri |
5,595,211 |
|
|
Nebraska |
1,711,263 |
|
|
North Dakota |
642,200 |
|
|
Ohio |
11,353,140 |
|
|
South Dakota |
754,844 |
|
|
Wisconsin |
5,363,675 |
64,392,776 |
|
Alabama |
4,447,100 |
|
|
Arkansas |
2,673,400 |
|
|
Delaware |
783,600 |
|
|
District of
Columbia |
572,059 |
|
|
Florida |
15,982,378 |
|
|
Georgia |
8,186,453 |
|
|
Kentucky |
4,041,769 |
|
|
Louisiana |
4,468,976 |
|
|
Maryland |
5,296,486 |
|
|
Mississippi |
2,844,658 |
|
|
North Carolina |
8,049,313 |
|
|
Oklahoma |
3,450,654 |
|
|
South Carolina |
4,012,012 |
|
|
Tennessee |
5,689,283 |
|
|
Texas |
20,851,820 |
|
|
Virginia |
7,078,515 |
|
|
West Virginia |
1,808,344 |
100,236,820 |
|
Alaska |
626,932 |
|
|
Arizona |
5,130,632 |
|
|
California |
33,871,648 |
|
|
Colorado |
4,301,261 |
|
|
Hawaii |
1,211,537 |
|
|
Idaho |
1,293,953 |
|
|
Montana |
902,195 |
|
|
Nevada |
1,998,257 |
|
|
New Mexico |
1,819,046 |
|
|
Oregon |
3,421,399 |
|
|
Utah |
2,233,169 |
|
|
Washington |
5,894,121 |
|
|
Wyoming |
493,782 |
63,197,932 |
By not having 60,386,547 people alive since 1973 through abortion,
that is the approximate population equivalent of the following states:
|
Connecticut |
3,405,565 |
|
Maine |
1,274,923 |
|
Massachusetts |
6,349,097 |
|
New Hampshire |
1,235,786 |
|
New Jersey |
8,414,350 |
|
New York |
18,976,457 |
|
Pennsylvania |
12,281,054 |
|
Rhode Island |
1,048,319 |
|
Vermont |
608,827 |
|
Indiana |
6,080,485 |
|
Wyoming |
493,782 |
|
|
60,168,645 |
By not having 60,386,547 people alive since 1973 through
abortion, that is the approximate population equivalent of the following states:
|
Illinois |
12,419,293 |
|
Indiana |
6,080,485 |
|
Iowa |
2,926,324 |
|
Kansas |
2,688,418 |
|
Michigan |
9,938,444 |
|
Minnesota |
4,919,479 |
|
Missouri |
5,595,211 |
|
Ohio |
11,353,140 |
|
Wisconsin |
5,363,675 |
|
|
61,284,469 |
By not having 60,386,547 people alive since 1973 through
abortion, that is the approximate population equivalent of the following
states:
|
Alabama |
4,447,100 |
|
Arkansas |
2,673,400 |
|
Delaware |
783,600 |
|
District of
Columbia |
572,059 |
|
Georgia |
8,186,453 |
|
Kentucky |
4,041,769 |
|
Louisiana |
4,468,976 |
|
Maryland |
5,296,486 |
|
Mississippi |
2,844,658 |
|
North Carolina |
8,049,313 |
|
South Carolina |
4,012,012 |
|
Tennessee |
5,689,283 |
|
Virginia |
7,078,515 |
|
West Virginia |
1,808,344 |
|
|
59,951,968 |
By not having 60,386,547 people alive since 1973 through
abortion, that is the approximate population equivalent of the following
states:
|
Alaska |
626,932 |
|
Arizona |
5,130,632 |
|
California |
33,871,648 |
|
Colorado |
4,301,261 |
|
Hawaii |
1,211,537 |
|
Idaho |
1,293,953 |
|
Montana |
902,195 |
|
Nevada |
1,998,257 |
|
New Mexico |
1,819,046 |
|
Utah |
2,233,169 |
|
Washington |
5,894,121 |
|
Wyoming |
493,782 |
|
|
59,776,533 |
By not having 60,386,547 people alive since 1973 through abortion,
that is the approximate population equivalent of the following states:
|
California |
33,871,648 |
|
Texas |
20,851,820 |
|
Massachusetts |
6,349,097 |
|
|
61,072,565 |
This is my question. Economically speaking, by not having that
many people around, is this helpful or hurtful? I don’t have an answer, but I’d
appreciate your input. Just email me at comments@SingleTax.us.
Want to help in enacting the Single Tax Proposal into
law? Click here to learn more.
(Click your Back Button to return to this paragraph.)
There’s a catch to the Single Tax Proposal. In most
cases, you will be paying as much as 3/10ths of one percent instead of the
1/10th of one percent. It all depends on the number of transactions involved.
Although I feel it is too complex to explain in this introduction, it will
however, help you understand the $10 quadrillion figure I present later. For
example, the tax on the car listed above would actually be as follows: $230
paid by the customer; the lending bank pays $70; the dealer pays $240; the
dealer’s bank pays $80, for a total of $620. Since there could be 8 separate
transactions in buying a car, it may be more prudent for me to explain how the
Single Tax picture is painted by one brush stroke at a time. However, by the
car example, perhaps you can see more clearly that $10 quadrillion does change
hands because the car sale example shows 8 separate transactions totaling
$620,000. In case you can’t wait, see Table 4
below for a detailed explanation.
Let’s say that you won the $100 million lottery. From just that lottery at least five transactions were completed and were taxed. This is as simple an example as I intend to offer right now, but I hope you will begin to see that every possible transaction will be taxed. In this example $399,800 in tax was collected and transferred to the government.
|
Description |
|
Tax Rate |
Actual Tax |
Paid By |
|
|
|
|
|
|
|
Lottery's bank that issues
check |
$100,000,000 |
0.001 |
$100,000 |
Lottery's bank - transfers
its tax to government |
|
You accept check |
$100,000,000 |
0.001 |
$100,000 |
You – lottery bank transfers
your tax to government |
|
You deposit check into your
bank |
$99,900,000 |
0.001 |
$99,900 |
You - your bank transfers
your tax to government |
|
Your bank accepts your
check |
$99,900,000 |
0.001 |
$99,900 |
Your bank - transfers its tax
to government |
|
Total tax transferred to
government |
|
|
$399,800 |
|
|
|
|
|
|
|
To
understand the Single Tax Proposal, you’ll need to be aware of the following
points:
1. By money or
worth changing hands I mean every conceivable transaction that has worth,
whether it’s cash, checks, stocks, bonds goods or services of every kind.
·
For
example, picture al of the items that make up the Gross Domestic Product. Then
try to imagine all of their cross transactions with each other. It’s so
complicated I don’t think any one could imagine that.
·
I
have created another file on this site that shows several thousand categories
that may be of interest to you because it shows the kinds of businesses and other
sources that generate huge amounts of money. Click here to
see the seemingly never-ending list of categories.
2. There is up to $10 quadrillion (10
thousand trillion dollars) that changes hands in the U.S. each year. That may
be the hardest thing for you to accept. Once you agree with my reasoning and
accept the possibility that all people and businesses receive and disburse that
huge amount of money and other worth, you’ll have less of a problem accepting
the rest of the Single Tax Proposal.
·
As
I mentioned above, an $80,000 car sale has $620,000 in cross-transactions,
producing $620 in tax revenues paid by all the parties involved. A firm that
suffered the most from the World Trade Attack did $50 trillion in corporate and
government trades each year. By the time the stocks and bonds issuers are
contacted and the investors receive their securities, there are no less than 8
transactions, each worth $50 trillion, so when you multiply $50 trillion times
8 you get $400 trillion. That amount is 40% of $1 quadrillion and that’s from
one firm. There are no less than 10 million businesses in the U.S. and although
they don’t generate $50 trillion in business each, even a casual observer would
agree that my numbers appear to make sense.
·
It’s
not too difficult to get a sense that $10 quadrillion does change hands each
year. I will remind you often that $10 quadrillion is ten thousand trillion
dollars.
3. All transactions
will be taxed at a rate as low as one-tenth of one percent, which could
fluctuate slightly each year.
·
The
Single Tax rate will depend on the worth that changes hands. Every transaction
having worth will be taxed.
·
If
there is as much as $20 quadrillion that changes hands each year, for example,
then all we will need to do is place a tax on either the payables or
receivables. That’s important for you to understand.
·
Let’s
say I’m mistaken when I say $10 quadrillion changes hands. Suppose I’m wrong by
a factor of 10. That’s saying the same as, “I’ll get $5,000 for the car I’m
selling,” but I actually sold it for $500. In case I’m wrong by that factor,
the amount of money and other value that changes hands would be $1 quadrillion.
Then the tax will have to be increased by a factor of 10, which comes to a full
1% tax instead of one-tenth of 1%. A sale of a $38,000 car, the tax would be
$380 to $1,140, depending on the number of transactions, the latter being more
accurate than the former. A salary of $1,625 would have a tax of $16.25 and the
tax on the purchase of a $200,000 house could be as high as $6,000, but never
again will have any kind of property-related tax. However, my $10 quadrillion
figure is not wrong. My proof or anyone’s argument against that amount cannot
be absolute to the penny, but my supporting statements made on this site make
my ideas plausible and their side more difficult to defend.
What
can you do?
·
You
can help by asking at least one person to visit this site because you never
know when someone will decide to make a positive difference in the lives of
others. That’s the easiest and best way you can help. So far from June 1, 2003
to April 22, 2006 there have only been 28,735 visitors to this site. Please
tell others because that’s not enough! Perhaps you think that by you telling
just one other person about this website would not make a difference. You’d be
wrong about that. One person can make a difference and you never know
whom that might be.
·
If
you have your own Website, please link this one to it.
·
Since
I will not be active in trying to convince our legislators to enact the
Single Tax into law, it’s up to you. My contribution is paying $5.95
monthly for this website. My real passion can be found at www.Educate.nu and that’s where my efforts
are focused for now.
·
I
suggest that you tell our legislators and people you know about this site.
Maybe just one of them could make a difference. Lawmakers’ names can be found
at www.50states.com, http://www.senate.gov/,
and http://www.house.gov/
·
Send
simple email messages or write a letter to the heads of large corporations.
That would be an enormous help. Think of any corporation. Search for their web
site and once there, look for “directors” or “annual report.” Sometimes you
have to view their newsletters too to get email addresses.
·
Say
a prayer in your own words that if my proposal is correct, that it be enacted
into law for the good of all of us.
·
If
you are a legislator, show some guts! Enact it into law! That is, if you don’t
mind being re-elected time-after-time forever. Maybe you just entertained
the idea of becoming President. Think of the possibilities.
·
Since
June 2003 I’ve been waiting for someone to submit proof of inaccurate
statements made on this web site. So far, no one has challenged my theory, not
even colleagues at Brooklyn College and the high schools where I taught
computer information science. Write to me whether your view is pro or con. I am
asking that you offer a reason for your views. If you say it won’t work, then
tell me why. I’d prefer an educated, well written response that I may include
on this site. If your comments are backed up by verifiable historical
references or supported by proven economic and accounting principles, or text
using well thought out, objective, critical language, I’ll post them to this
site. I reserve the right to use whatever text is sent to me, but only the
text, not your email address, name or anything about you unless I have your
permission. If you'd like to offer your views, pro or con, please email your
comments to Comments@singletax.us. Please do not suggest what I should do.
Implementing the Single Tax is up to you. If you would like to see comments, please click here.
·
Understand
all that is written here. Print these pages to read when you have the time. If
you are daring, try reading the research
below. Unfortunately, it may take about many hours to claw through.
When I saw my first pay stub in the
early 60s I came up with this idea because I thought my $37 weekly salary that
I earned working on the Staten Island ferryboats’ snack bar on the weekends
should be all mine. I was around 15-years old, so I convinced myself that I
could do nothing about just having one small tax on everything instead of an
enormous tax on some things, like my salary. Now that I’m 59, I think I can do
something about that so I am. If only I had enough self-esteem back then. Well,
so what! It’s never too late to make a difference.
On
search engines we are doing really well.
Someone
alerted this site to Jen’s Blog Resources at http://www.blog-resources.com/.
Whoever you are, thank you. I saw my site there under “Interesting Sites.” On www.msn.com I searched for “Single Tax
Proposal.” Out of all the 224,148 sites it found, we were first and second on
their list. On Yahoo (http://www.yahoo.com/)
we’re first and second out of 1.2 million listings. On Google - http://www.google.com/ - we’re second and
third. At AltaVista (http://www.altavista.com)
we’re first and second out of 1,210,000 listings. We’re second, ninth, and
tenth at www.Dogpile.com. Again, we’re
listed first and second out of 235,198 on www.HotBot.com. We’re first, second and third at Ask Jeeves (http://web.ask.com). At http://www.lycos.com they list us at first and
second out of 235,092 listings. On Web Crawler, www.webcrawler.com, we’re first, fifth,
eighth and tenth. At www.alltheweb.com
- (All The Web), we’re first and second.
At AOL (http://search.aol.com)
we’re third and fourth out of 42,601 listings. At MetaCrawler, www.metacrawler.com we’re first and
third. WiseNut at www.wisenut.com, we’re
third out of 150,995. Teoma, www.teoma.com,
has us at first second and third out of 427,400 listings. Vivísimo (www.vivisimo.com) lists us first and second
out of 145 top results. First, seventh and ninth is where we are found at www.search.com. At Beaucoup! (http://www.beaucoup.com) we’re second and
fourth out of 92. On Netscape Search (http://search.netscape.com)
we are listed at fifth and sixth. I checked out the above on August 21, 2004
and that’s what I found when I searched for “Single Tax Proposal.” When just
“Single Tax” was searched, six of the above search engines listed us on the
first page and one on the second.
The
Single Tax Proposal would increase the discretionary income of both people and
companies. It will provide the economic freedom to the commercial sector to
create high-paying jobs to those who have the appropriate education and skills,
and better-paying jobs to those who don’t. The Single Tax Proposal will give
local governments a way to enhance their social programs and increase the
salaries of the police,
firefighters and EMS rescuers who have demonstrated not just on 9/11, but
every hour, that they would risk their own lives for us. If enacted into law,
my idea of having a Single Tax that replaces all personal and commercial taxes
will not only give us prosperity beyond your imagination, it will generate
enough funds to more than double the budgets of the federal, state, city and
local governments. With fines being the only exception, the Single Tax
Proposal, not to be confused with the flat tax or value added tax, will also
replace all government surcharges and fees, including tolls, public
transportation fares, property taxes, and every other tariff, duty, levy,
excise tax and income related taxes, and every other conceivable method in
which the federal, state and local governments generate funds. The budgets of
the federal, states, cities and every other local government are close to $4
trillion and possibly as high as $5 trillion. The Single Tax Proposal will
generate $10 trillion.
No
taxation without representation is such a quaint idea, isn’t it?
Perhaps we can believe in that again. Where is the representation in the Single
Tax Proposal? To be part of our country,
all people and companies of every description should share equally in
the cost of the bounty we now receive from the protections specified in our
Constitution and the enormous sacrifices made by our forbearers and for those
who have given up their lives for us. For the first time, our nation could show
a definitive, provable worth, which I am certain, will astound the world. What
better way to support our governments’ endeavors, our citizens and our
businesses than to tax only that worth? Freedom to excel will no longer
be repressed by our present, self-defeating, exponential method of escalating
taxes.
Rejection
At First
Because
I am saying that Corporate and individual taxes will be substantially reduced
and our government’s revenue will more than double, you most likely you will
reject the Single Tax theory at first, but I have hope that you will revisit
this site because you’ll have a gnawing suspicion that I might be right. Look
at the deductions listed in your next paycheck or the never-ending property tax
you have to pay. Remember that property tax as it stands now is perpetual. Unless
you have enough income to pay your property tax you could possibly forfeit that
which you have worked all your life to safeguard. When you retire, will you
have enough money to pay your property tax? I’m not a lawyer, but I ask, “Are
property taxes unconstitutional?” In the U.S. you have to pay a tax just to be.
How about the sales taxes on your next car purchase? Maybe then you’ll
reconsider giving the Single Tax Proposal further consideration. Your immediate
rejection may stem from cognitive dissonance and the intrusion of your safety
needs and belongingness needs, but more on that
later. Almost everyone suffers from at least one of them when faced with radically
new ideas. Perhaps life has beaten you down so much that you can barely help
yourself, let alone others, and that the most you want out of life is that
nothing bad happens to you. Maybe you should talk to God and square things with
Him first. Maybe then you can help our country, but take care of yourself
first. The rest of you please read on.
The
text on this Website will take most people two hours to read. Then it may take
several more visits and more studying to grasp all of it. I hope you’ll be
active in letting every politician you know that there is a better way to tax
people. Let me warn you, however. The politicians will start out with the same
doubts that you originally had. They’re not stupid. They’re just cautious about
changing something so drastically with which they have become so comfortable.
Like all of us, once their safety needs are imperiled, they’ll try to ward off
that threat. If someone is comfortable with the status quo, then they most
likely will resist change. Almost all of us are like that. The politicians,
upon being introduced to the Single Tax Proposal, might dismiss it immediately.
Contrary to popular belief, they’re human like you and I. Well, most of them
are. They have similar insecurities and respond to radically new ideas with
equal skepticism. Keep at them because our way of life is at stake.
There
is one gnawing thought I’ve had for years. Is taxation a deliberate form of
control? God, I hope not. If it is, the Single Tax will never be enacted into
law.
What
about the tax collector and many others? No one will lose his or her job. The employees
of the IRS will be under less strain and be detested less. People may be given
new assignments, but losing your job and pension because of the implementation
of the new Single Tax will not be an option. The consequence of unbridled
spending of many politicians and the creation of unnecessary jobs will be
phased out within a generation, hopefully never to be repeated. The Single Tax
Proposal will afford the expense of mopping up the mess our so-called leaders
made years and decades ago.
My
research shows
that since 1662 the various methodologies of taxation imposed by the few have
brought misery to the many. Through the Single Tax Proposal I am trying to relieve
the burden of an unreasonably high and disproportionately implemented tax
structure while at the same time, doubling our governments’ revenues. I’m doing
this because God has given me the wherewithal to do it and because I believe
one person can make a positive difference in the lives of others.
Did
you know that with all taxes and fees considered – sales taxes, payroll taxes,
license fees, parking meters too, gasoline and cigarette taxes, etc., etc.,
those who are considered middleclass must work no less than 2 full days
per week just to pay those fees and taxes? Add exorbitant rent or high mortgage
payments, utility bills, grocery shopping, tuition for our children and the
necessities we need, the burdens we shoulder just to survive are becoming too
heavy for more and more people each day. The drain on us just to get by is so
great that it almost guarantees that we remain a controlled society.
I’m doing this because “we the people” are being
taxed into submission and that is one of the reasons our founding fathers
wanted to escape Great Britain. Here’s what they wrote and distributed, which
took more guts than I have.
“...in
the Name, and by Authority of the good People of these Colonies, solemnly
publish and declare,
That these United Colonies are, and
of Right ought to be Free and Independent States; that they are
Absolved from all Allegiance to the
British Crown, and that all political connection between them and the
State of Great Britain, is and
ought to be totally dissolved;”
Would
they want us to allow a few terrorists to destroy our country? Would the men
who affixed their signatures to our Constitution, and in doing so jeopardizing
their own lives, want us to be taxed to the point where hope is an unreachable
goal for tens of millions of people? We must honor those who fought and died
for our country's independence and for the betterment of all and honor their
dreams of a new nation.
I am presenting to you my proposal that will vastly improve
the economy of the U.S. We could have prosperity beyond your imagination, but
like our founding fathers, it takes people with guts to make the Single Tax
Proposal a reality. If you are a politician, do you have that same courage?
Who
am I?
I’m
a 59-year-old husband, dad and grandfather from Brooklyn, N.Y. I make Braille books for school children
and Braille utility bills for blind adults and I was an adjunct professor and
high school teacher of computer information science. I am a practicing Roman
Catholic and a conservative Republican. I would never change the former, but
the latter I’d change in a heartbeat if a politician of another party were to
enact this into law. I guess I’m a Republican with Democrat’s tendencies and
very conservative values. I believe in our capitalist system, abhor the power
of judges who subvert the intent of the U.S. Constitution and of laws enacted
by our elected officials that unfortunately further inhibit our freedom. I am
especially distressed over abortion especially since there has been over 45
million babies murdered since 1973 – the equivalent population of New York
State, Pennsylvania, Connecticut, Vermont, Rhode Island, New Hampshire,
Massachusetts, and Maine and the elimination of hundreds of millions of their
descendants over the next few generations. To me when I hear people say, “God
bless America,” I cringe.
GDP or GNP - If you are stuck
on the figures of the Gross Domestic or National Product, you’ll have too much
difficulty accepting the $10 quadrillion that I say changes hands each year.
Your doubt about the $10 quadrillion will be your greatest, and most likely,
your only problem with the Single Tax Proposal unless my concern over taxation
being a method of controlling is factual. The GDP considers a loaf of bread,
for example, not what it takes to make the bread. The Single Tax Proposal takes
into account all cross-transactions that are necessary to produce the loaf of
bread from the farmer’s expenses to the selling price of the loaf itself. Focusing
your attention on what makes up the GDP is something I am asking you to ignore.
Click here to see why.
The GDP does not include cross-transactions.
In the interest of preparing you for the large numbers that
I present later, I’d like to show you a different way of looking at numbers.
When politicians say that we cannot afford or shouldn’t be involved with
certain issues, I’m demonstrating next with several scenarios that I’ll admit
are unusual, to put it mildly, but these are intended to make you look with
more skepticism at what you’re told and what you perceive as being true. I am
not suggesting that we do these things and I’m not suggesting we ignore these
issues either. Prove them wrong financially or mathematically and I’ll revise
that which I have written. If you can’t prove them wrong, then consider them a
priority. I know what it’s like not having health insurance. Do you, my fellow
Republican?
- Health Insurance for everyone – My guess is employers pay about $500 per month
for each single employee for their health insurance, which covers,
doctor’s visits, prescriptions and hospital expenses, although I recently
saw a price schedule for GHI health insurance that showed an $800+ monthly
premium for a single client and over $2,000 for a family. Factoring in the
number of additional people who will be covered and the fierce competition
within the healthcare industry, I’ll stick with the $500 figure.
- Let’s suppose there are 300
million people living in the U.S. and everyone had the choice of health
care providers and that there are no longer family plans being issued,
just for the sake of simplicity.
- Assuming the average premium
is $500 monthly and the government paid for the cost, it would cost us
$1.8 trillion (300,000,000 people X $500 monthly premium X 12 months).
- If you persevere in reading
most of the text on this site, you just might take another look-see at
the healthcare debate. You just might agree that it is within our means
to provide healthcare to every person without an employer’s contribution.
- If you are an employer, how’d
you like that? If you are without health care coverage, does that appeal
to you? If you have coverage and are not reasonably satisfied with it,
how would you like to have the freedom of choosing another healthcare
provider? I am against government taking over healthcare. However, I’d
like it to be a right of every citizen to have medical and prescription
coverage without cost to them directly and at the same time, foster
competition among the healthcare insurance companies and healthcare
providers. I favor this for two reasons. One, with the abundance of
wealth our country has it is unforgivable that anyone must go without a
doctor’s care because of a lack of money, and two, the new prosperity in
the healthcare industry will foster further prosperity in other areas
because there will be many more, secure, lifelong jobs created, which
means more money to spend and more people who will relegate their poverty
to a distant memory.
- The Single Tax Proposal
provides double the income of all our various governments with $2
trillion to spare. Let’s say that the spare money gets used up too on
other projects and we needed another $1.8 trillion, or $2 trillion to
make the math easier, just for affording every U.S. citizen healthcare
coverage. In that case, the Single Tax rate will be increased to .0012
instead of .001. To show this impact, I’ll use buying a $200,000 house as
an example. At the .001 rate, the tax would be $200 and at the .0012 rate
the tax would be $240, but if you considered all monies that changes
hands in buying a house, which would be 6 transactions, the most you’d
pay is for 3 of them (see Table 4
below.) Therefore the tax would be $720 instead of $600. So we’re looking
at paying $120 more tax to buy a $200,000 house so that we as taxpayers
could afford every citizen the luxury of healthcare. It’s all math. Would
that be an acceptable amount for you to pay?
- Airport Security – Most of us think the way others do much of the
time. The newspapers, television and radio news report on stories that
show the cost of airport security is astronomical. Let me present to you some
numbers that might make sense.
- Let’s say there are 950,000
passengers who fly in and out of Kennedy Airport each month. Instead of
having machines examine luggage, let’s use the best computer available
today, the human brain.
- Let’s say inspectors can
inspect the luggage and clothing on a person within 10 minutes and that
the inspectors work an exhausting 6 hours per day. With lunch breaks and
other business, that may be a good figure. That means they work 360
minutes per day inspecting luggage and other things.
- The 950,000 monthly
passengers average out to 31,667 passengers a day. It will take 316,667
minutes to inspect all those daily passengers.
- If you divide the 316,667
minutes by 360 minutes that a person can work per day, then you’ll need
880 people employed for airport security.
- Let’s also say each of them
earns a gross annual salary of $34,000. If you multiply $34,000 by 880
people, you get $29,907,407. So for $30 million dollars annually you can
check out every person who will board a flight leaving Kennedy Airport
or entering the U.S. Add 25% for benefits and you’re looking at $37.5
million. How much do insurers and our government pay after a terrorists
strike? Like on 9/11 that figure is in the billions of dollars. How much
do they pay for just one downed airplane?
- Since I’ve already gone way
out on a limb here, should inspectors receive a cash bonus for finding
various types of contraband and weapons?
- What motivates most people
more than money usually? Nothing, usually! Offer the inspectors $10,000
if they find any type of explosive device down to $50 for a plastic
knife or some other innocuous, but banned item. Bizarre? You bet, but it
might work. In an article in Fortune, or perhaps it was a special
advertisement; the subject was incentives paid by corporations.
- Again, how much would an
insurance company have to pay in claim settlements if a plane was
hijacked and people were killed and property was destroyed? I think it’s
a tad more than $30 million, wouldn’t you agree? If each passenger were
to pay for the added cost, it would cost $38.
- Better Security of the Canadian and Mexican
Borders and the East and West Coastlines – Here’s another outlandish example to give you a
different perception of large numbers. Admittedly, #1 below is borderline
stupid, but please go with it anyway. (However, since I’m writing this
sentence in April 2006 I’ve being hearing a lot about a wall at the
borders. Perhaps when I first wrote this suggestion it isn’t as farfetched
as I thought.)
- Let’s say we decide to install
a double chain linked fence with barbwire at the Canadian and Mexican
borders. Let’s say there are 7,000
miles of fence needed and that the double fence costs $60 per foot to
install. 7,000 miles is 36,960,000 feet (almost 40 million). Multiply 40
million feet by $60 per foot and the cost comes out to $2.4 billion. (I
left the previous sentence unedited. Some equate the wall as being far
too restrictive. In big cities, don’t many have burglar alarms installed
in their homes? Don’t they lock their doors?)
- According to http://www.cbp.gov/xp/cgov/enforcement/border_patrol/overview.xml,
the U.S. Border Patrol website, there are 9,500 border patrol agents who
safeguard over 10,,000 miles, which includes the Canadian and Mexican
borders and the eastern and western coastal waters.
- Considering all factors such
as days off, 3 shifts per day, vacation time, actual time devoted to
surveillance, which I estimate to be six hours per shift per person,
then each agent must patrol close to 3 miles. Let’s break that down. If
you were standing at 42nd Street near 1st Avenue in Manhattan, and you
looked about 25 blocks to your right and 25 or so blocks to your left,
that’s what about 3 miles is and one Border Patrol officer has to
safeguard that much space. Does anyone, besides me see a problem with
this?
- Here’s what we need. We need
84,480 armed agents, which is 8.89 times the number of agents we now
have. If every agent averaged $60,000 annually, the gross salary budget
alone would cost $5,068,800,000 ($5.07 billion). Once again, how many
billions will the federal, state and local governments and insurance
companies pay in claims from terrorists’ attacks?
- According to… http://www.cbp.gov/xp/cgov/border_security/international_activities/csi/csi_in_brief.xml,
“Containerized shipping is a critical component of global trade because
about 90 percent of the world's trade is transported in cargo
containers. In the United States, almost half of incoming trade (by
value) arrives by containers onboard ships. Nearly nine million cargo
containers arrive on ships and are offloaded at U.S. seaports each
year.” I am in the process of finding out how many inspectors there are,
but I believe there aren’t nearly enough. The Single Tax Proposal could
take care of this problem.
- I presented the security issue
not just to make a point besides large numbers. I’d consider the U.S.
security as I do my own home. It’s not impenetrable, but close to it and
if someone enters illegally, there is an alarm that would sound. Our
house is large enough and almost always there is someone home. Whoever is
home is ever-vigilant and that’s how our country should be – with the
necessary equipment and people to prevent the unauthorized from entering
our “home.”
What
is your cost?
Your
cost is your time because you’ll have to spend several hours reading all of
this and then doing something
about it, besides complaining and theorizing about what we should and
shouldn’t do.
On
television I flipped to Rev. A.R. Bernard by chance and from the second I
listened to him, I couldn’t get enough. Maybe it’s because he’s a fellow
Brooklynite, but I know he made sense. He said that when a person is kept down
(by never-ending, always available government aid, someone else has to support
him. That last sentence sums up what I’m trying to do on this Website. Taxes
are keeping us down. The Single Tax Proposal will lessen taxes paid by people
and companies by distributing the tax burden evenly and will generate more
money for government spending then what is now available. Both Democrats and
Republicans will love this plan. Or again, is taxation a form of control? Is it
a way for the powerful to remain powerful and for the rest of us to remain
subservient?
I
am presenting this proposal to you as if I were still back in college teaching
a course that could not only change the way you’ll solve a seemingly impossible
problem in your career, but show you that unless you make changes for the
better, sometimes ignoring the advice of others or fighting self-doubt, there
will be far less prosperity for yourself and our country. You already know that
there is too much poverty in a nation that has so much wealth. Do something about it!
What
do I want for doing this?
If my theory is correct and it’s enacted
into law, I want our politicians to use the extra money to help alleviate human
misery, to give people and businesses greater opportunities to prosper and to
make our country safer. Through this website I want show God that I am doing
things to be a better person. I want people to help others and I believe the
Single Tax Proposal will allow people to do just that.
At the risk or being repetitive, if the Single Tax Proposal
is not accepted, I cannot help but believe that the motive of our current tax
system is a method of control by our government. Having said that, I still
cling to the idea that our government is of the people and for the people.
There are too many good people in the United States for me to think otherwise.
However, as I grow older, I am becoming less trusting of our politicians. What
I know I get from the newspapers, good or bad. One politician says one thing
and the other says something else. Someone is lying. The newspapers, the radio
and television news are no better. If any level of government keeps its
accounting books from the public, I will always consider the politicians’
actions suspicious and dishonest. I’d like to see a list on the web all the
check disbursements that were made this year by New York or any other public
entity. Why? Why not! What is being hidden? I’m not talking about federally
classified information, just all of the other stuff we taxpayers struggle to
pay. If that information leaked out, many politicians would be looking for work elsewhere.
Mayor Koch, in his usual straightforward way, wrote in one
of his books that lawmakers and others empowered to make laws and other binding
rules often do so for other people and not themselves. I had not
realized how right he was until recent years. Then again, there could be
another explanation why a group of politicians do not try to enact the Single
Tax Proposal into law and that is, they’re lazy. I don’t know about where you
live, but more often than not, I see men at construction work sites, especially
highways, just standing and doing nothing. They either stare or talk with one
another. On the BQE (Brooklyn-Queens Expressway) the other day I saw many men
actually working hard at installing guardrails. It was quite a sight to behold.
I wish I had a camera. My point is, unlike the men who actually pave the roads
and build the buildings, since the politician has to actually do physical work
to introduce the Single Tax Proposal to other lawmakers, they’ll just stare at
these pages and talk among themselves about abstract theorems and continue to
do nothing.
We
don’t know what we don’t know.
Forty years ago my first black teacher said to us that our
inability to learn is due to our refusal to read. You can help save the economy
of the United States if only you would take the time to read all this. As I
mentioned, later I will briefly explain cognitive dissonance and safety needs
because it could be why you may discount the possibility of that $10
quadrillion changes hands, or for that matter, disregard any new idea. If, for
example, I said that all people in the world could fit on Long Island,
most people would immediately discount that statement because it’s contradicts
what they’ve been told about population studies and the widely held assumption
regarding overpopulation. (Later I will I explain its accuracy.) A number as
large as 10 quadrillion being linked to cash value is nearly incomprehensible
to most people because our current, widely referenced, absolute monetary
ceiling is in the trillions of dollars, certainly not in the quadrillions. As
you can see, this is a hard read. Don’t worry because it gets worse.
Implementation
How do we implement such a plan? There are far to many
people out there to answer that question, but I’d like to put my two cents in
too. Keep it simple! After some preparation that includes a Federal Single Tax
form and instructions, declare this as the new method of taxation that will
replace all forms of taxes, fees and other charges. It may take a year or two,
giving the federal, states, cities and local governments time to adjust, but as
the funds start rolling into the federal, state and local governments’ coffers,
one-by-one, taxes and fees would be eliminated. Besides, our legislators like
to make up new rules, so let them decide how to do it. It’ll keep them occupied
and out of trouble. After all, there are a finite number of laws that can be
enacted by our legislators until total control is reached. What do politicians
do? They make laws. There are just so many laws that can be made. The Single
Tax will keep them busy for years and years.
What
I definitely do not want, and it would negate the whole idea of a Single Tax,
is to use the Single Tax in addition to our current taxes. Put simply, if the
Single Tax stands alone, the politicians primarily responsible for its
enactment into law would be reelected for life. If politicians try to use the
Single Tax as just another way to procure additional funds, their political
career would end by the next election or possibly face a recall election before
their term has ended.
When I
say, “no other taxes,” see what I mean by clicking here.
More
than double the governments’ revenues…
The
federal, state, city and other local governments need at least $4 trillion
annually. My proposal provides them with increased revenues that will allow
them to increase their budgets to $10 trillion. Above I mentioned that the cost
of health care for everyone would be $1.8 trillion. Although I am not
suggesting that the government takeover our nation’s healthcare, you still may
not agree with having the government paying insurance providers (instead of us
and our employers paying for it), but I’d like you to start thinking that
trillions of dollars is not a large dollar amount as you might have first
thought it was.
The
Single Tax Proposal might be the most important idea to come along in years. It
might take you two hours to read through all of this, but it will be worth it.
Lately, people have told me that there is too much to read or they do not
understand the examples. I am constantly, almost every day editing this text,
but I suggest to them that they tell as many people as possible to visit this
site because maybe just one of them might be instrumental in enacting this into
law, regardless of its complexity. I’m trying to get you to stop complaining
about being excessively taxed and to start doing something about it. What more can you do to help?
Click here to find out. Just click
your browser’s Back button to return here.
Sometimes the solution to your biggest problem at work or
home stares at you and you fail to see it. The simplicity of the Single Tax
Proposal is an example. If my theory is correct, it could save the economy of
the United States, but to you it may appear to be too simple an idea to fix
such a complex problem. Again I ask that you put aside your preconceived ideas
for the next hour or so and try to accept a concept that is radically
different, which I'll get to in more detail after this introduction. This stuff
is so dry that I’m going to try to make you laugh here-and-there.
Anything I say when attempting to be humorous is meant to break the boredom and
occasionally to make a point that you’ll need to know later. The text in this
section is the equivalent to 70 pages of text, and admittedly, it’s not an easy
read. In fact, it’s borderline painful.
When I associate the number 10 quadrillion with the word cash,
you may have a problem accepting it. It’s the number 10 with 15 zeros after it,
by the way. If you are reading this sentence, you will never forget that one
quadrillion has 15 zeros after it. Try to forget; go ahead. Can’t do it, can
you?
Later you will see this amount: $838,945,010,055. Is it
quadrillions? Is it billions? You know it’s 838 something, right? It’s in the
billions. By the way, a quadrillion is 1,000 trillion and 10 quadrillion is
10,000 trillion.
Now here comes something that will surely wish you hadn’t
visited this web site. Sorry, but I need you to know this stuff in case you don’t.
The rate I am suggesting is depicted as a fixed number, .001, or 0.1%, which is
commonly used in spreadsheets when referring to percentages.
Please read this out loud for me: 0.10%
It’s not “ten percent.” What is it? Let me give you a little
hint. It’s sounds like “one-tenth of one percent.” Sometimes trailing zeroes
throw you off or sometimes a decimal followed by the percent sign does too.
I thought this might help you.
|
1 |
100% |
one hundred percent |
|
.1 |
10% |
ten percent |
|
.01 |
1% |
one percent |
|
.001 |
0.1% |
one-tenth of one percent |
|
.0001 |
0.01% |
one-hundredth of one percent |
What do you mean it doesn’t help you? Try looking at it for
more than a second.
Let’s
recap what you should know.
- The headache I just gave you was avoidable if you
hadn’t visited this site.
- The decimal number .001 is the same as 0.1%. It’s
the same as saying, “one-tenth of one percent.”
- If the Single Tax Proposal is not made into law,
you and your children, when they are grown and their children too, will
continue to pay 2 day’s salary out of 5 just for taxes and fees - for the
rest of your lives. It will be a never-ending struggle to meet the
demands of the lifestyle you have chosen or forced upon you.
- The federal budget could be increased to $5
trillion and the state and local governments spending power could also
double to $5 trillion.
Can
you make a difference?
Most
people don't think they can make a positive difference in the lives of others
so they don't try. Most people, who think they can do something, can. And if
they think they cannot do something, they can't. Here in New York City our
firefighters proved beyond a doubt that they would follow orders to save us
even if they sensed they would be giving up their lives in doing so. Eighteen
months later we “thanked” many of them by closing their firehouses. Many of
these patriotic men and women were forced from the neighborhoods they have
loved and served for years. Most people think that they can’t do anything about
that so they don’t try. Perhaps it’s because we have a billionaire for a mayor
or maybe they believe that they can’t fight city hall. However, I think I can
do something about it, a real nobody like me, so I am doing something
about it. What’s that, you ask? I created this web site with the hope that
someone powerful can help make the Single Tax Proposal a reality. My proposal
will empower our politicians to do the good works that they say they’d like to
do and if the Single Tax Proposal is made into law, it could be a model for the
rest of the world to follow. Heavy stuff here!
Once
again, re-read what you don’t absorb. Admittedly, this is as boring as
listening to me lecturing years ago as an adjunct professor on the benefits of
machine code computer programming. However, getting beyond the boredom,
eyestrain, the feeling of never getting to the last paragraph, and the
excessive exercise of your finger pressing the down arrow or mouse button, we could
possibly save the economy of the entire United States. Make believe that you’re
back in college listening to the most boring lecture you ever heard, but you
need the course in order to graduate – to prosper. Back then, what did you do?
You forced yourself to study, right? So here’s Save the U.S. Economy, 101.
You have to pass it! Over 286 million people are counting on you.
Click here to go onto more
difficult stuff.
Send
email to:
Comments@SingleTax.us
Last edited on Tuesday, May 09, 2006
Single Tax
Proposal
Getting
to the Difficult Stuff
I’ll
now get to the Single Tax Proposal and I’ll start off simply. If, for instance,
your semi-monthly salary is $1,625, the Single Tax Proposal may allow you to
keep the entire $1,625 less $1.63 for your share of the Single Tax and non-tax
deductions such as health care premiums. There will be no other taxes on your
salary - no Social Security tax, no federal, state and local taxes, no Medicare
contribution, nothing. The Single Tax Proposal is based solely on the amount of
money that changes hands each year in the United States, possibly including
imports and exports.
Except
for the Single Tax, all other taxes and government fees will be eliminated. No
bridge or highway tolls, no city bus or subway fares, no sales tax or any other
tax or government charges that you can think of.
We
start to get a little more complicated here, so try to stay attentive. I have
to prove to you, or at least convince you that what I claim is plausible – $10
quadrillion changes hands in the U.S. each year – and I will soon. If the
actual figure happens to be less, however, then the Single Tax rate will be greater
than .001. Huh? Please read that again because it’s very important.
If
$10 quadrillion does change hands, then the tax rate will be .001. You’re
getting drowsy - I can tell. Please absorb the rest of this paragraph. If the
amount is closer to $10 quadrillion, for example, we could have a “payables”
tax rate, where tax is imposed on money that is paid out, which would cause the
doubling of the tax rate to .002 or we could place a tax on both the “payables”
and “receivables” to keep the tax rate at .001. If the tax is .002 then on a
salary of $1,625 there would be a tax of $3.25 and could be paid either by your
employer because it’s a tax based on a payable or the tax could be deducted
from your salary because that would be a tax based on receivables. That’s a
long sentence. I use “that” a lot too. Anyway, that would be your employer’s
only contribution. That means no more Social Security contribution by your boss
because all taxes will be replaced by the Single Tax that I am proposing. That,
that, that, I can’t stop saying that. Do me a favor. Please read this paragraph
again even if you’re one of those smart types that grasp everything right away.
What
I’m feebly trying to explain is we could have a tax on only payables or a tax
only on receivables or a tax on both. For example, if $10 quadrillion changes
hands, the tax of .001 would be imposed on both payables and receivables. If
you want a tax on only payables, then that tax would have to be .002. If you
wanted to leave payables alone and tax just the receivables, then the tax would
be .002 on receivables. It all depends on how much worth changes hands each
year and whether we are to place a tax on payables, receivables or both. Our
politicians will decide that.
The
following tables show how much is deducted from a salary under our current
system and two examples under the Single Tax Proposal. The Non-tax line
represents medical and retirement contributions, which remain the same under
the Single Tax Proposal because they are not taxes or government fees.
Table
1
|
Current Taxation Without the
Single Tax Proposal for 2004 |
|
|
|
|
Gross salary |
$1,625.00 |
|
|
|
Deductions |
|
|
|
|
Federal
Tax |
|
|
$131.79 |
|
Social
Security |
|
|
$100.25 |
|
Medicare |
|
|
$23.44 |
|
State
Tax |
|
|
$67.73 |
|
City
Tax |
|
|
$41.23 |
|
Non-tax |
|
|
$94.05 |
|
Total
Deductions |
|
|
$458.49 |
|
Net Pay |
|
$1,166.51 |
|
Tables
2 and 3 are examples of taxation under the Single Tax Proposal
Table
2
|
If you and/or your employer
pays the Single Tax |
|||
|
Gross salary |
$1,625.00 |
|
|
|
Deductions |
|
|
|
|
Single
Tax |
|
|
$1.63 |
|
Non-tax |
|
|
$94.05 |
|
Total
Deductions |
|
|
$95.68 |
|
Net Pay |
|
$1,529.32 |
|
Table
3
|
If only your employer pays
the Single Tax and not you |
|
||
|
Gross salary |
$1,625.00 |
|
|
|
Deductions |
|
|
|
|
Non-tax |
|
|
$94.05 |
|
Total
Deductions |
|
|
$94.05 |
|
Net Pay |
|
$1,530.95 |
|
If
you are an employee of a tax department or if you are involved with taxes as a
source of income, don’t worry because there will be plenty of work for you.
There will be many departments of finance and tax employees and accountants
that will have to learn a new set of rules, but as long as you can multiply
.001 times a certain money amount, you’ll do just fine.
This
paragraph is a tough one and is repetitive. All monies and items of worth that
change hands by people and businesses will have a fluctuating tax rate that
could be as low as one-tenth of one percent. Repeating myself, I will ask you,
do we charge a Single Tax on either the payables or receivables or on
the payables and receivables? The answer depends on how much money
changes hands each year. I say $10 quadrillion dollars changes hands. If that
is correct, then to distribute $10 trillion to the federal, state, and local
governments, all we need do is charge a tax rate of 2/10th of 1%
(.002) on either payables or receivables only or 1/10th of 1% on
both payables and receivables. I purposely repeat things because you have to
understand certain key points in order to understand the Single Tax Proposal.
If you didn’t grasp that, please read it again.
Also,
suppose my research regarding how much money that the federal, state and local
governments need turns out to be incorrect. The federal government’s web site
shows that it needs a little over $2 trillion dollars for 2003. The census
bureau answered my email and they said all state and local governments need a
little under $2 trillion (from 1998). Suppose they are wrong, as I suspect the
national debt to be, and they all need $15 trillion or more. Then all that
needs to be done is just adjust the tax rate accordingly. Got that? Even if you
did, please read it again, just in case. (When I taught computers I repeated
myself often to drive home key points that my students needed to grasp before
going on. Things like explaining why byte addresses are reversed in machine
code programming – captivating stuff like that.) Let’s say that the federal,
state and local governments need not $4 trillion, but $40 trillion just to get
by. Then the Single Tax will be .004 or 4/10ths of 1%. The Single Tax will
fluctuate depending on the needs of our government and the amount of money that
changes hands each year.
Let’s
break the percentages down.
10%
of $10 quadrillion that changes hands is $1 quadrillion. 1% of $10 quadrillion
is $100 trillion. 1/10th of 1% of $10 quadrillion is $10 trillion.
Therefore, we “only” need 1/10th of 1% of $10 quadrillion of both
payables and receivables to yield $10 trillion for all our country’s
governments to spend. Or we could charge .002 or 2/10ths of 1% on payables or
receivables, but let’s not go there again. Tax on a $1 cup of coffee would be
1¢ because any transaction below $10 has a 1¢ tax. Both the buyer and seller
pay 1¢.
I
will prove beyond a doubt that we do over one-quadrillion dollars in business
each year, but suppose you are still having problems with the whole premise of
my proposal. Well, that’s too bad isn’t it? Let’s say only $1 quadrillion
changes hands each year. (I’ll squash those kinds of thoughts shortly. Don’t
worry!) In that case, the Single Tax would be a full one percent. That $80,000
car would have a tax of $6,200, providing there are a maximum 8 transactions
that can take place in buying a car (see Table 4). Still not bad, wouldn’t you
agree? No? What about the fact that there will be no gasoline taxes, no sales
tax, no license plate fees, etc? Well, I don’t think that’s bad especially
since we in New York pay that amount in sales tax alone. It’s important that I
mentioned this, because business in the U.S. will fluctuate from year-to-year.
There will always be a fluctuating Single Tax in order to cover our
governments’ budgets. In the salary example above, the $1,625 gross would have
a $16.25 tax paid the employee and the employer, depending, once again, whether
payables or receivables or both are taxed. Don’t forget that this scenario is
based on only $1 quadrillion changing hands in the U.S. each year, not the more
accurate figure of $10 quadrillion. I’ll soon show you that just one company
out of the ten million companies that do business in the U.S, both large and
small, creates $400 trillion from its transactions and in another example, I’ll
show how it generated $750 trillion in transactions.
Again,
suppose that the federal government’s and the census bureau’s websites gave me
the wrong information. Let’s say the federal, state, city, and local
governments need $20 trillion. Once again, what needs to be done is increase
the Single Tax from 1/10th of 1% to 2/10ths of 1%. If
you’d take the time to do the math, you’d see that the numbers are still very
impressive. Of course you won’t do that because you expect me to do it. Well,
I’m not doing it for you.
For
simplicity’s sake I would have liked to focus on taxing just the payables, but
I will instead consider tax on both the payables and receivables at least for a
while. This paragraph purposely excludes all the possible transactions because,
as I said, I want to keep it simple. It gets more complicated soon afterward.
If
you pay or receive money or transfer any kind of worth, then you pay a one-time
tax. For example, a purchase of $10 or less will have a 1¢ tax on the buyer’s
side and seller’s side. It is more than one-tenth of one percent each, but if
it wasn’t, you’d have to hacksaw a penny into the proper proportions in order
to pay the exact tax, so that’s why we’ll have a minimum tax of 1¢ on all
transactions. Here’s another example. If there are 8 transaction where money
changes hands, a $250,000 house will have a one-time tax of $2,000. The person
buying the house could pay as much as $750 or possibly more, and the other
parties involved, the brokers, lawyers, banks, etc. would pay the rest. No
other taxes will be imposed. No other taxes, that is, until you sell the house.
Will there be property taxes each year? No, just the one tax. You’re a man,
right? We have trouble with “no,” don’t we?
No other tax for any reason. If you still have a problem with that, I
dread having to give you the next sentence. This example gets more complicated
because I haven’t fully explained the roles played by the banks that lend and
accept the money for deposit, real estate transactions and other things like
that there.
When
I mention Social Security in the next paragraph, please understand that I am
advocating better benefits such as 100% coverage of prescriptions, but not
having to pay for them through a Social Security tax. There will be enough
money around to give you what you deserved for years. Have any of you ever
figured out that if you had put all of your Social Security tax and your
employer’s Social Security equal contribution that you accumulated over the
decades into a bank that you would have well beyond a million dollars when you
retired? Maybe several million! What are you getting now? So don’t worry about
Social Security when you read the next paragraph because I’m on your side.
After all, I’ll be at retirement age in a few years. I also feel for those
Enron people who lost all their retirement savings. With the Single Tax, we’ll
have enough money to reimburse those who lost any kind of retirement funds and
safeguard future investors with an insurance that specifically protects
investors against losses.
If
you are an employer or employee, I hope you are sitting down. What is your
Social Security contribution these days? Is it 7% yet? With the Single Tax,
there will be no more Social Security contribution and deductions. Whether you
make or pay $10,000 per year or $10 million, the most you’ll be taxed is the
Single Tax rate. That doesn’t mean .001 for just Social Security. It means that
the .001 tax rate is on your gross salary and from that tax all government
spending will be covered including Social Security. On $10 thousand, the
employee and employer pay $10. Just ten bucks! If you’re paid $10 million, your
employer’s tax and your tax is $10,000. That’s it. No FICA, (Federal Insurance
Compensation Act, or Social Security) no state or city taxes, nothing but the
Single Tax.
Question:
When you fill out your tax forms will there be deductibles such as donations to
charities allowed and business?
Answer:
No! There will be no deductibles for any reason. What? That’s right. Please
read on. The Single Tax is based on the business that you generate, not your
profit. When you pay for copier paper you pay the Single Tax rate of .001 for
copier paper. Your bank will pay .001 for transferring the money in your
checking account through the Federal Reserve System. The company that received
your check will pay .001 for having deposited it into its bank account. That
business’s bank will pay .001 for accepting the deposited check. You will pay
an additional .001 for actually having received the copier paper. I will give a
more thorough example later, as if that wasn’t bad enough.
Not
being allowed to deduct charitable contributions, for example, may be difficult
for you to accept so let me ease you into a different mindset. This is a
proposal! I’m not creating a new law. Make whatever laws you want regarding the
Single Tax. I am merely offering suggestions. As far as the contributions not
being tax deductible is concerned, the tax-exempt charities that elect to pay
their share of the .001 tax rate will be compensated much more so than the
charities that don’t. Besides, if your tax is 1.63¢, what do you expect to
deduct, a nickel? We’ll be able to give the charities so much money that
they’ll need more time counting it rather than complaining. Well, maybe that’s
not entirely true. There are, as you know, professional complainers. Their
vocation in life is to complain. God loves them too.
Perhaps
now is a good time for you to start thinking just how will our government spend
the $10 trillion. How about declaring war – on human afflictions and
diseases? Couldn’t we afford to be more generous to charities? Couldn’t we do
things that increase employment and make our country more secure by giving our
military what they need, including better salaries, and by increasing the
budgets of our foreign intelligence gathering agencies and the F.B.I.?
Politicians will love this one. Couldn’t we distribute evenly, publicly
approved funds that will help our politicians and their opponents succeed in
winning their elections? No, I’m not nuts. What do politicians do much of their
time? They solicit money to win elections. That one thing is always on their
minds. In computer information science I taught students about Constants. In a
computer program, a constant is always there (except in some program languages
with subroutines and sub-procedures and other nifty stuff, which I won’t go
into here). Wouldn’t it be better if they could spend that time getting closer
to their constituents to learn more about their problems and actually doing
something about them rather than think about making more laws further
restricting our freedom? How about allocating the Presidential contenders $250
million each? Allocate certain amounts for anyone elected in the primaries at
every federal, state and local levels. Let’s say $50 million for Senators and
Representatives and $30 million for Governors. For local politicians and their
opponents, let’s give them $10 per registered voter with a certain minimum. And
they couldn’t spend any more than that. Couldn’t we help people help
themselves? Couldn’t there be a safeguard in place that protects people from
losing money on investments, especially retirement savings? If you don’t like
my suggestions, then get involved. Do something! All that’s up to you. The
Single Tax Proposal will eliminate most of our country’s problems. It will give
people hope. It will afford them a far better life than they could have gotten
under our current method of tax collection.
Getting
back to more examples…
Here’s more hard stuff. We will consider tax on both the
payables and receivables. An $80,000 car purchase has the following payable and
receivable transactions to consider. In other words (because those words
weren’t good enough), I’ll show you that money and worth change hands a lot
when purchasing a car (or land, or a home, or commercial buildings, or stocks
and bonds or bank deposits and withdrawals, etc., etc.) The buyer visits a
showroom and picks out a car. He applies for a $70,000 loan and is approved. He
came in with $10,230 that he kept at home – just to make the scenario
interesting. The bank makes out a check for $70,000 to the customer and dealer.
The customer presents the check and $10,230, totaling $80,230 to the dealer.
(What’s with the $230? You’ll see.) The dealer receives the money and transfers
ownership of the car to the customer. The dealer deposits the money in his bank
account. The bank accepts the money for deposit. There are at least eight
transactions in this example, which are shown in Table 4. It is important that
you understand this information because it is an example that is the basis of
the Single Tax Proposal. Other indirect transactions exist from this sale such
as showroom rental, inventory upkeep, maintenance, employment, etc., but they
are too numerous to list here. For instance, the dealer bought printed forms.
If he paid $200 for 1,000 forms, how much money should be attributed to the
sale in this example? The math is easy, but the scenario would be further
complicated because I would have to include a certain portion of the salesman’s
salary and the salary of everyone else in the sale of the car and all the other
micro-expenses associated with this transaction.
Table 4
|
|
Transaction |
Tax Rate |
Tax |
Paid by: |
|
The bank makes out a loan check for $70,000 to the customer and
dealer (bank pays tax to the federal government) |
$70,000 |
0.1% |
$70 |
bank |
|
Customer receives $70,000 check (tax collected by the lending bank) |
$70,000 |
0.1% |
$70 |
customer |
|
The customer presents the $70,000 check and $10,000 to the dealer
(dealer collects tax) |
$80,000 |
0.1% |
$80 |
customer |
|
The dealer receives the money (dealer pays tax as he used to pay
sales and use taxes) |
$80,000 |
0.1% |
$80 |
dealer |
|
Dealer transfers ownership of the car to the customer (dealer
collects tax) |
$80,000 |
0.1% |
$80 |
dealer |
|
Customer receives car (dealer collects tax) |
$80,000 |
0.1% |
$80 |
customer |
|
The dealer deposits the money in his bank account. (dealer’s bank
collects tax) |
$80,000 |
0.1% |
$80 |
dealer |
|
The bank accepts the money for deposit (bank pays tax to the federal
government) |
$80,000 |
0.1% |
$80 |
bank |
|
Total |
|
|
$620 |
|
|
|
|
|
|
|
|
Lending bank pays |
$70 |
|
|
|
|
Customer pays |
$230 |
|
|
|
|
Dealer pays |
$240 |
|
|
|
|
Dealer's bank pays |
$80 |
|
|
|
|
Total |
$620 |
|
|
|
As you can see, a customer doesn’t always pay a total tax
rate of .001. In this example, the customer is involved in three transactions.
Instead of paying just $80, he pays $230.
Would it be reasonable for the customer to pay the entire
$620 in tax on an $80,000 purchase? No,
but others would disagree because you just know there are those whose
profession is to disagree. If the customer did pay all of the taxes, his tax
rate would be .00775, almost 8/10ths of 1%, not the $230 (.002875 or
almost 3/10ths of 1%) as shown in Table 4. (Headache time!) I
strongly support the idea that all parties pay a tax on all transactions.
Besides, who will support our accountants when they no longer have complicated
tax forms to fill out? Who will hire our tax bureaucrats? Would you? I don’t
think so. It’s better that they stay employed doing whatever they do until
retirement and never replace them. Besides, who created them? The people we
elected, that’s who. It’s our fault.
Real Estate Example
Let us use an unrealistic example that may include every
conceivable transaction I can think of. For example, I want to buy a house, but
don’t have any money from someone who alone does not have a house to
sell nor does he have the money to buy one to sell to me. I registered my name
with a great real estate agency and I told the broker that I want a Victorian
mansion with 8 bedrooms on one acre of land in the Todt Hill section of Staten
Island. After a year of canvassing the area he finally found something very
close to what I wanted, but said the price was $1 million and it was in need of
much work. After inspecting the property I decided that with improvements, the
property would fetch far more than $1 million if I decided to sell. The owner
and I agree on $1 million, but the catch is the owner is actually a co-owner
with his siblings. He had to arrange for financing to buy them out so that the
property could be sold to me. He wanted to buy them out because he felt that
since he at least kept up the property over a twenty-year period, he was
entitled to more money in its sale.
We both went to our respective banks. He was approved for a
loan of $800,000 of which he used to pay his three siblings and himself
$200,000 each. I approach my bank and am approved for a $1 million loan. My
bank issues a check to us and we finalize the deal in the real estate office.
The paperwork shows a transfer of ownership for the $1 million house, which
means that the owner sells and I buy, but the bank really owns it until I pay
the entire mortgage. The mortgage payments are shown here.
|
Input |
|
|
Calculations |
|
|
|
Principal |
$1,000,000.00
|
|
All Payments |
$1,932,557.84
|
|
|
Term in years |
30 |
|
|
|
|
|
Interest |
5.00% |
|
Interest |
$932,557.84
|
|
|
Payments monthly |
$5,368.22
|
|
Principal: |
|
|
|
Weekly (PMT*12/52) |
$1,238.82
|
|
Standard |
$1,000,000.00
|
|
|
Daily (PMT*12/360) |
$178.94
|
|
Constant |
$0.00
|
|
|
|
|
|
Occasional |
$0.00
|
|
|
|
|
|
|
|
|
|
Extra Constant Payments |
|
|
|
||
|
Per Period |
$0.00 |
|
|
|
|
|
Starting Period |
1 |
|
|
|
|
|
Ending Period |
360 |
|
|
|
|
|
Paid Up In: |
|
|
|
|
|
|
Months |
360
|
|
|
|
|
|
Years |
30 |
|
|
|
|
|
|
|
|
|
|
|
I agreed to a 30-year mortgage at 5% and the mortgage
payments are $5,368.22. That means that the bank will get $1,932,557.84 over a
30-year period for a loan to me of $1 million. The interest the bank makes is
$932,557.84. However, since the payment is a strange amount in my opinion, I
decide that I’d rather pay an even $5,400 monthly, which is only $31.78 over
the mortgage payment. The new figures are reflected in the following table.
|
Input |
|
|
Calculations |
|
|
|
Principal |
$1,000,000.00
|
|
All Payments |
$1,906,477.62
|
|
|
Term in years |
30 |
|
|
|
|
|
Interest |
5.00% |
|
Interest |
$917,760.86
|
|
|
Payments monthly |
$5,368.22
|
|
Principal: |
|
|
|
Weekly (PMT*12/52) |
$1,238.82
|
|
Standard |
$988,716.76
|
|
|
Daily (PMT*12/360) |
$178.94
|
|
Constant |
$11,283.24
|
|
|
|
|
|
Occasional |
$0.00
|
|
|
|
|
|
|
|
|
|
Extra Constant Payments |
|
|
|
||
|
Per Period |
$31.78 |
|
|
|
|
|
Starting Period |
1 |
|
|
|
|
|
Ending Period |
360 |
|
|
|
|
|
Paid Up In: |
|
|
|
|
|
|
Months |
355
|
|
|
|
|
|
Years |
29.5951 |
|
|
|
|
|
|
|
|
|
|
|
I wind up saving $26,080.22 over 30 years just by overpaying
my mortgage payments, all 360 of them, by as little as $31.78 each month.
|
$1,932,557.84 |
|
$1,906,477.62 |
|
$26,080.22
|
By the way, can you save on your mortgage too? Yes, of
course. Download my crude mortgage program below to see for yourself. The
hyperlink is located a few pages below this text.
Let’s look at how much a bank gets and I pay in interest over
the first year.
|
|
|
|
|
|
|
Single |
|
|
|
Constant |
Monthly |
Less |
Less |
Principal |
Payment |
|
|
|
Mortgage |
Interest |
Standard |
Extra |
Balance |
Over |
|
|
Month |
Payment |
Expense |
Principal |
Principal |
|
$5,368.22
|
Year |
|
- |
- |
- |
- |
- |
- |
- |
- |
|
1 |
$5,368.22
|
$4,166.67
|
$1,201.55
|
$31.78
|
$998,766.67
|
|
0 |
|
2 |
$5,368.22
|
$4,161.53
|
$1,206.69
|
$31.78
|
$997,528.19
|
|
0 |
|
3 |
$5,368.22
|
$4,156.37
|
$1,211.85
|
$31.78
|
$996,284.56
|
|
0 |
|
4 |
$5,368.22
|
$4,151.19
|
$1,217.03
|
$31.78
|
$995,035.75
|
|
0 |
|
5 |
$5,368.22
|
$4,145.98
|
$1,222.23
|
$31.78
|
$993,781.73
|
|
0 |
|
6 |
$5,368.22
|
$4,140.76
|
$1,227.46
|
$31.78
|
$992,522.49
|
|
1 |
|
7 |
$5,368.22
|
$4,135.51
|
$1,232.71
|
$31.78
|
$991,258.00
|
|
1 |
|
8 |
$5,368.22
|
$4,130.24
|
$1,237.97
|
$31.78
|
$989,988.24
|
|
1 |
|
9 |
$5,368.22
|
$4,124.95
|
$1,243.27
|
$31.78
|
$988,713.19
|
|
1 |
|
10 |
$5,368.22
|
$4,119.64
|
$1,248.58
|
$31.78
|
$987,432.83
|
|
1 |
|
11 |
$5,368.22
|
$4,114.30
|
$1,253.91
|
$31.78
|
$986,147.13
|
|
1 |
|
12 |
$5,368.22
|
$4,108.95
|
$1,259.27
|
$31.78
|
$984,856.08
|
|
1 |
The first month the bank receives my first mortgage payment
of $5,400. The bank gets to keep $4,166.67 and your loan is reduced by
$1,201.55 and less the overpayment of $31.78, which is shown in the fifth
column above. So after I pay the bank $5,400 I still owe the bank $998,766.67
on a $1 million dollar loan.
The bank receives the second $5,400 payment, yet still I owe
$997,528.19 - and so on and so on. I’m bringing this to your attention for two
reasons. I’d like you to be aware that there is practically no available cash
equity in you house for many years and the bank and you pay the Single Tax on
the mortgage payments. This is where the “catch” comes in. Every payment you
see above is subject to the Single Tax. The $5,400 payment carries an additional
$5.40 tax. Without the Single Tax I would ordinarily write a check for $5,400
and mail it to the bank. However, where the Single Tax is concerned there are a
number of entities that also pay the tax. I do (because I transferred an amount
in paper form – the check, my bank does because it will deduct the money from
my account, and so does the mortgage company for having received the money.
There are no less than four transactions here, which includes the mortgage
company accepting my check.
I would like to continue the scenario by listing the
transactions in sentence form and then showing the work in a spreadsheet.
1. Owner approved of $800,000 loan. Checks are made out to
the owner and his siblings for $200,000 each. All four deposit the amount into
their bank accounts.
2. My $1 million loan is disbursed to the owner. He actually
gets $950,000 and the realtor gets $50,000.
3. Ownership is transferred to me, even though the bank
actually owns it.
4. Considering only the first year I pay $64,800 in mortgage
payments, which is also subjected to the Single Tax
I will break the amounts down to a point where it shows how
the amounts are taxed and who pays the tax. The examples here do not
necessarily follow each other because the model can be as complex as possible,
but once the number of transactions are decided upon by our lawmakers, the
easier it will become to give specific examples.
|
Owner's bank issues four $200,000 checks (lending bank pays) |
$800 |
|
tax on this transaction: |
$800,000 |
|
Each owner receives a check. The act of receiving a check is
considered a transaction.(owners pay) |
$800 |
|
tax on this transaction: |
$800,000 |
|
Each are deposited into the owners' banks (owners' banks pay) |
$800 |
|
tax on this transaction: |
$800,000 |
|
Each are deposited into the owners' banks (owners pay) |
$800 |
|
tax on this transaction: |
$800,000 |
|
My bank issues two checks to me for $1 million for the realtor and
the owner (my bank pays) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
The realtor and the seller receive checks, which is counted as a
transaction (realtor and seller pay) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
The realtor and the seller deposit their checks (they pay) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
The realtor and the seller deposit their checks (their banks pay) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
The paperwork showing I will eventually own the house is completed
(lending bank pays) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
The paperwork showing I will eventually own the house is completed (I
pay) |
$1,000 |
|
tax on this transaction: |
$1,000,000 |
|
At the end of the first year I will have made $64,800 in mortgage payments
(bank pays) |
$65 |
|
tax on this transaction: |
$64,800 |
|
At the end of the first year I will have made $64,800 in mortgage
payments (I pay) |
$65 |
|
tax on this transaction: |
$64,800 |
|
|
$9,330 |
|
Total tax from this total: |
$9,329,600 |
The money that changes hands during the first year is
$9,329,600 ($9.3 million). The Single Tax yields $9,329.60. I pay $1,064.80 of
that. Remember that there will no longer be property taxes or water taxes. The
example above is as detailed as I can imagine. I didn’t include tax on the
lawyers’ fees and possibly several other things because I’m not in the real
estate business and my knowledge is limited where selling a house is concerned.
I simply want you to see that a sale and purchase has many transactions, or as
I call it, money and worth changing hands.
In the above example, each business and bank will consider
the sometimes near-negligible tax as an operating expense. Look at the tax each
will pay and think about how much money the banks, realtor and dealer will earn
over the years.
Table 5
|
Input |
|
|
Calculations |
|
|
Principle |
$70,000.00
|
|
All Payments |
$77,378.43
|
|
Term in years |
4 |
|
|
|
|
Interest |
5.00% |
|
Interest |
$7,378.43
|
|
Payments monthly |
$1,612.05
|
|
Principal: |
|
|
|
|
|
Standard |
$70,000.00
|
|
|
|
|
|
|
|
|
|
|
|
|
Click here to
download a copy of my little loan program. (I copied it from an old 1-2-3
magazine many years ago and have added to it over the years.) It takes a few minutes
to appear on screen. I used to use it when I was an adjunct professor and high
school teacher.
As you can see in Table 5, at a loan rate of 5%, the bank
earns $7,378.43 less the Single Tax it will pay on the $1,612.05 loan payment,
which is a tax on a payable. No matter what the Single Tax will be, the bank
will make a lot of money.
Still confused about the original suggestion that the Single
Tax I’m proposing is 1/10th of 1%? Sometimes there will only be one transaction
per customer. For example, depositing money into your bank account is only one
transaction as far as the depositor is concerned. (The bank also pays the
Single Tax rate because it received the deposit, and will not recoup that from
the person making the deposit.) That is, as I’ve said again and again, that
depends on whether or not we place a tax on both payables and receivables – it
all depends on whether or not there is $10 quadrillion that changes hands in
the U.S.
As I previously said, in order to operate, the federal
government needs a little over two trillion dollars and state and local
governments need almost the same amount. Instead of suggesting four trillion
dollars, I am proposing a tax yield of ten trillion dollars be disbursed to all
government agencies. If twenty quadrillion dollars changed hands, multiply that
by .001. it equals twenty trillion dollars ($20,000,000,000,000,000 X .001 =
$20,000,000,000,000). They don’t need that much money so we’ll just have to tax
either the payables or receivable. Then again, if only $10 quadrillion changes
hands, we’ll tax both the payables and receivables. I know you got that. You
did get that, didn’t you?
Let’s examine the $10 quadrillion dollars. In an interview
on television with a chairman of a very large stocks and bonds firm, probably
better described as an exchange, that suffered the greatest loss of personnel
of any company in the World Trade Center attack, said his company did $50
Trillion in trades each year. (I have a video of him saying that.) In an overly
simplified breakdown of the transactions, you’d find the following.
Buyers put in orders to their
brokerages.
Those brokerages order from the
former WTC firm.
That firm orders the actual
securities from the issuing companies or syndicate banks.
The issuing companies or banks
transfers stocks and bonds to the former WTC firm.
They send the certificates or
transaction confirmations to the buyer’s brokerages.
They send the certificates or
confirmations to the buyer.
I counted 6 transactions. 6 times $50 trillion equals $300
trillion. $300 trillion is 30% of one quadrillion dollars. So, in just one,
admittedly incomplete example, you might be able to see more clearly that $10
quadrillion is not as unattainable an amount as you might have first thought it
was. Then again, we could charge that one company 20% tax on $50 trillion and voilà!
No taxes for us! Just kidding.
Will the financial institutions panic at the Single Tax
plan? No! Your argument against the Single Tax might be that the financial
institutions will fight the plan. I say they won’t. They’ll be so happy that
they’ll have a block party with rides on Wall Street all the way from Broadway
to Water Street. Who benefits from the plan? People do. Who runs the financial
institutions? Who own the publicly traded corporations? People, of course. If
you examine the plan more closely, you will see that the corporations benefit
as well. Let me ask you something. Do those on Wall Street, bankers, lawyers
and the like work hard for the betterment of their firms and their country and
not themselves? Do any of us in “corpocracy,” do that? No! We all want to make
a buck – a few million of them. We work hard for our companies so our companies
maintain their ability to pay us. No one will object to paying a tax rate of
.001 on all transactions because you and the corporations get to keep more of
money. How much do you get to keep now?
Is it 90%? Is it 80%? Is it 65%?
Then in a few years, most adult Americans who want to be
employed or want to become owners of their own companies will have a major
problem and that is finding people available to work. It’s a nice problem to
have. You also may need someone to count your money for you too.
There was a representative of illegal aliens being
interviewed on television a few years ago and she said, “They don’t want a
piece of the pie. They want the crumbs.” I thought that was an unfortunate
thing to have to say, but it’s true. Her unassuming demeanor gave me the
impression that those from other countries trying to work in our country want
to work hard to make a living and they don’t have intentions of taking your
job. Besides, they’ll be too much work and not enough people to make that your
concern. Maybe now you can get a different job more easily at higher pay and
more enjoyable working conditions. Maybe you can get a job in the same
discipline as your college degree.
Let’s continue where I left off before interrupting myself. I
need to add 2 more transactions to the list above and show it to you in Table
6, which I’ll explain later. There are no less than 8 transactions at $50
trillion each, totaling $400 trillion, where the investors would pay, in the
worst-case scenario, $400 billion dollars in taxes or 8/10ths of 1%
of the $50 trillion. What do they get in return? Suppose their profit is 2%
annually. At the end of the first year they’ll get $1 trillion dollars less the
$400 billion they first paid in taxes and less the tax of $2 billion tax on the
interest of the $1 trillion they received in interest. (I lost you didn’t I?
Somewhere after the $2 billion, right?) As convoluted a sentence as it appears
to be, it makes sense – to me, of course. I’m saying the investors get $1 trillion
minus the original tax and minus the tax that is paid on the $1 trillion
profit. (Go ahead; read it a few more times. You know you didn’t get that last
sentence.) I hope you get the point that
that there are no less than 8 transactions of $50 trillion each and the
investors and companies in this example pay the tax on each of the $50 trillion
dollar transactions. The investors’ first year’s yield would be
$598,000,000,000 – that’s $598 billion. Every other year they get to keep
$998,000,000,000 ($998 billion) – and it’s all for them to keep. They just get
to just at though. If that money is spent on groceries, gifts, mega-buyouts,
rather than let it sit in a bank or very large shoebox, then there is the
Single Tax to contend with again.
The following is a simplified breakdown of one
representative investor’s purchase of $50 trillion of stocks and U.S. and
foreign corporate and foreign government bonds with the assumption that he pays
the Single Tax on all eight transactions, something I hope is not put into
practice.
Table 6
|
Assuming that investor pays all taxes (not what I want) |
Amount |
Description |
|
Investments |
$50,000,000,000,000 |
$50 trillion |
|
8 transactions at $50 trillion each |
$400,000,000,000,000 |
$400 trillion |
|
1/10th of 1% tax times 8 transactions |
0.8% |
same as .008 fixed |
|
Single Tax on 8 transactions |
$400,000,000,000 |
$400 billion |
|
|
|
|
|
Interest rate on $50 trillion |
2% |
same as .02 fixed |
|
Annual return on investment |
$1,000,000,000,000 |
$1 trillion |
|
Investor tax on interest (2 transactions) |
($2,000,000,000) |
$2 billion (investor's and
interest payers' tax) |
|
|
|
|
|
2% Interest on $50 trillion |
$1,000,000,000,000 |
$1 trillion |
|
Less tax on 8 transactions |
($400,000,000,000) |
$400 billion |
|
Less tax on interest received |
($2,000,000,000) |
$2 billion (investor's and
interest payers' tax) |
|
First year's net |
$598,000,000,000 |
$598 billion |
|
|
|
|
|
Interest payer and customer receives |
$1,000,000,000,000 |
$1 trillion |
|
Tax paid by both (.001 +.001 = .002) |
0.2% |
same as .02 fixed |
|
Investor tax on interest (2 transactions) |
($2,000,000,000) |
$2 billion (investor's and
interest payers' tax) |
|
Subsequent year's net |
$998,000,000,000 |
$998 billion |
You didn’t read that did you? You just scrolled down, hoping
that you miraculously picked up speed-reading, right? Please, look at Table 6
again. Understand what’s going on there. Think of this as a boring class that you
have to take in order to graduate. I’ll have just one question on the final.
It’s the same question that your family has.
- 1. How
can I substantially increase my net worth without having to work longer
hours?
- Steal from others without
getting caught.
- Tell your family to leave you
alone.
- Ingest large quantities of
federally controlled substances.
- Move to Staten Island
- Have all people and businesses
pay the federal, state and all local governments’ expenses by taxing all
transactions at a tax rate of .001.
I’d hope your answer was E.
If you examined Table 6 closely enough and there is
something gnawing at you, good for you. Table 6 does not reflect profits. I
just wanted you to get the idea behind the Single Tax and the mind-numbing
complexity you probably envision that the Single Tax causes in changing over
from our present tax system. Later I’ll explain cognitive dissonance, which may
help you through these kinds of mental roadblocks.
I favor all transactions being taxed and paid by each party
even though it’s not reflected in Table 6. I id it the way I did for the sake
of simplicity.
Confused?
Sometimes I will show that payables are taxed and just
receivables are taxed or sometimes both. If the government wants $10 trillion
and $10 quadrillion changes hands, then the tax rate on both receivables and
payables must be .001, which is the same as 1/10th of 1%. If less than $10
quadrillion changes hands, then one or both of the other two figures must
change – either the tax rate or the amount the government will get.
Here’s a simpler way of putting this. You create a
corporation and succeed in passing through the exchange’s daunting requirements
to offer your corporation’s common stock to the public. You sell all of the shares
and receive one million dollars. If the receivables were taxed, your company
would pay $1,000 tax. If the payables were taxed, then the company would pay
tax on whatever the stock was worth, which could be more or less than the par
value of the shares, I think. (I wish I knew what I was talking about.) Let’s
say an investor pays his broker $1,200 for 10 shares of stock having a par
value of $100 each. When the company issues the stock, it pays tax on the par
value, not the value of the sale. In this example, the issuer also will pay the
Single Tax rate of .001 on the monies it deposits to its bank because it “paid”
the bank in the form of a deposit all the monies it eventually receives. Yes,
there is duplicity. As far as bank deposits are concerned, I say they should be
taxed, but I’m not going to picket the Federal Reserve if they’re not. (I just
reread this paragraph on April 28, 2006 and it’s confusing to me too. Maybe I
was tired when I wrote it three years ago. I have no idea what I was getting at.
Maybe you can tell me.)
I want you to realize that when I say “all transactions,” I
really mean every conceivable transaction from one person or business to
another, no matter how small or large. Does that mean banks and other financial
institutions? Yes, every transaction where money or items of worth change
hands. Let me level with you. I’m not that smart. I used to think that I wasn’t
as stupid as I look, but I’m having doubts about that. I say that bank deposits
should be taxed except when they are taking in money for tax collection. You
see, when employers or their payroll agents deduct money from your salary, they
have to deposit it with a bank in a week’s time or so. Since the banks will
have a greater roll in tax collection than they now have, the tax deposits
should not be taxed. There, I said it. It became clearer to me after I wrote
it. Before that, I was confused. Of course there is a thought I just had that I
borrowed from computer programming and it’s known as recursion, but why bother
to think of that since I’m finally no longer confused. For the curious, it’s
like holding a mirror up to a mirror and you see an image that perpetually gets
smaller and smaller. Like I said, I’m in my happy state now, so I’ll leave that
to the accountants and politicians.
Does it mean that not-for-profit corporations or governments
get taxed? Yes! Or perhaps not! It would help if they participated, however.
Even though it’s a “wash,” the non-profits could be offered an incentive that
will make it attractive for them to accept being taxed and the government’s
transactions could be considered taxable just for the sake of accounting, but
these are not necessary for the Single Tax to work. Besides, if you were the
government, would you really want people to know how you’re spending money? Of
course not! Another “besides,” you’ll be
so busy figuring out how to spend your money that you won’t have the time to
account for it. What do you mean by the government is the people? Don’t you
know that that is grammatically incorrect? Stop asking so many silly questions.
Table 7 is as complicated a scenario that I can imagine
regarding the purchase and sale of $50 trillion dollars worth of various kinds
of securities that went through that former WTC that I refer to as the
“exchange. That firm suffered the greatest loss of people and since I didn’t
ask for their permission to use their name, I won’t use it. You could apply a
similar scenario when you think of the $39 trillion that is traded each year on
the New York Stock Exchange. Don’t spend much time studying this because of
several reasons. I am guessing at fees and clearly do not know how it all works
regarding the purchase and sale of securities nor no I really know how many
transactions take place. The scenario I present seem plausible to me, however.
Also, I will eliminate most of these transactions in Table 10 because I do not
have the experience in this field and I wanted to present a more simplified
version. I think the truth rests somewhere in between the two tables.
Table 7 is as complex as I know how to make it. At the very
least, perhaps you may be better persuaded that these amounts are possible.
Table 7
|
Assuming all
investors and companies pay their share of taxes on both payables and receivables.
The example starts with investors paying for securities. |
Transaction |
Single Tax |
Description |
|
Investors pay
broker for securities of every |
$50,000,000,000,000 |
|
$50 trillions |
|
Investors pay broker
fees and commissions. We'll use 0.000002 or two millionths of one percent. |
$100,000,000 |
|
$100 millions |
|
Investor pays to
the broker tax on transaction and fees. We'll use a flat fee of $20 million |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Investors' banks
pay or transfer investors' payment for securities to broker |
$50,000,000,000,000 |
|
$50 trillions |
|
Investors' banks
pay or transfer investors' payment for brokers' fees. |
$100,000,000 |
|
$100 millions |
|
Investors' banks
pay or transfer investors' payment for tax |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Broker accepts
payment for securities |
$50,000,000,000,000 |
|
$50 trillions |
|
Broker accepts
payment for fees and commissions |
$100,000,000 |
|
$100 millions |
|
Broker accepts tax
payment on transactions and fees |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Broker deposits payment
for securities into bank |
$50,000,000,000,000 |
|
$50 trillions |
|
Broker deposits
payment for fees and commissions into bank |
$100,000,000 |
|
$100 millions |
|
Broker deposits
tax payments on transactions and fees into bank |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Bank receives
deposits from broker for securities |
$50,000,000,000,000 |
|
$50 trillions |
|
Bank receives
deposits for fees and commissions |
$100,000,000 |
|
$100 millions |
|
Bank receives
deposits for tax payments on transactions and fees |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Broker pays bigger
broker we'll call the exchange for transactions. |
$50,000,000,000,000 |
|
$50 trillions |
|
Broker pays
exchange their fees |
$100,000,000 |
|
$100 millions |
|
Broker pays to the
exchange the tax on transaction and fees |
$20,000,000 |
|
$20 million |
|
|
|
$50,000,120,000 |
$50 billion + $120,000 |
|
Exchange deposits payment
from brokers for securities into bank |
$50,000,000,000,000 |
|
|
|
Exchange deposits
payment for fees and commissions into bank |
$100,000,000 |
|
|
|
Exchange deposits
tax payments on transactions and fees into bank |
$20,000,000 |
|
|
|
|
|
$50,000,120,000 |
$50 billions + $120,000 |
|
Bank receives
deposits from exchange for securities |
$50,000,000,000,000 |
|
|
|
Bank receives
deposits for exchange's fees and commissions |
$100,000,000 |
|
|
|
Bank receives deposits
for exchange' tax payments on transactions and fees |
$20,000,000 |
|
|
|
|
|
$50,000,120,000 |
$50 billions + $120,000 |
|
Exchange pays
securities issuers or their agent for securities |
$50,000,000,000,000 |
|
|
|
Exchange pays no fees
to issuers |
$100,000,000 |
|
|
|
Exchange pays a
domestic corp. or bank authorized to accept Single Tax payments for foreign
corporations and governments |
$20,000,000 |
|
|
|
|
|
$50,000,120,000 |
$50 billions + $120,000 |
|
Issuers receives
payment for securities |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
Issuer deposits
money for securities into bank |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
Issuers' bank
receives money from Exchange |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
|
|
|
|
|
Issuers issue
securities to the exchange via authorized bank |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
Issuers pay a fee to
authorized banks such as stocks and bonds transfer. We'll use $15 million |
$15,000,000 |
$15,000 |
$15 thousands |
|
|
|
|
|
|
Exchange receives
securities from issuers for brokers |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
|
|
|
|
|
Brokers receive
securities from exchange for investors |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
|
|
|
|
|
Investors receive
securities from brokers |
$50,000,000,000,000 |
$50,000,000,000 |
$50 billions |
|
|
|
|
|
|
|
|
$800,001,095,000 |
$800 billion + $1.095 million |
|
|
|
|
|
|
|
|
|
|
|
|
1% |
0.01 |
one percent |
|
|
0.10% |
0.001 |
one-tenth of onepercent |
|
|
0.01% |
0.0001 |
one-hundredth of one percent |
|
|
0.001% |
0.00001 |
one-thousandth of one percent |
|
|
0.0001% |
0.000001 |
ten-thousandth of one percent |
|
|
0.00001% |
0.0000001 |
one-hundred thousandth of one percent |
|
|
0.000001% |
0.00000001 |
one-millionth of one percent |
|
|
|
|
|
In Table 7 there are 35 transactions, most of them at $50
trillion each totaling $800 trillion, which yields $800 billion on taxes from
the Single Tax Proposal.
The banks paying a tax on deposits is my greatest concern.
Can they make money if they have topay the tax? I’m not sure, but if they
cannot, then they should be exempt from payng the tax. Let’s examine the tax
that the banks could possibly pay. They get to use the money for a very short
period of time and because of that, they stand to make the least compared to
all of the others. Suppose you eliminated many of their categories whereby
their tax is $5 million. Is that fair? I don’t know. The point I am making is
every transaction should be taxed, but within reason. Could the banks profit on
having the use of $50 trillion and having to pay a tax of $150 billion? It
doesn’t appear that they could make a profit. Let’s take a closer look though,
just in case. A tax of $150 billion on $50 trillion comes out to a tax rate of
.003. That’s the same as 0.3%. That’s not 30 percent, don’t forget, but is
three-tenths of one percent. If a bank had $50 trillion dollars for one day and
could lend it all out, which I certainly doubt, could it make a profit after
having paid a tax rate of .003? Flip-flopping back and forth, now it appears
they could. However, many years ago I was able to make $100 for my company by
transferring $100,000 to a special account for just one day. We received a
return on that one-day investment of .001. What did the bank make? I don’t have
any idea. Can the banks lend the money to large corporations at a greater rate
than the tax they had to pay? I simply cannot answer these questions because I
am a dummy. How about the prime rate? If a bank made a loan to General Motors,
or me, for that matter at the prime rate, wouldn’t they make money even though
they had to pay .003? If they have to
divide the prime rate by 360 days, then no, they can’t. You decide because I
can’t. If you think you discovered the Achilles’ heel of my proposal here, you haven’t
as you’ll see. They are just one small part of monies and worth changing hands.
Here’s another way of looking at it.
Table 9 Tax Breakdown Depiction (not based on amounts above
entirely)
|
Tax paid by: |
.0001 Tax in this example |
|
|
Banks |
$15,001,500,000 |
$15 billion+ |
|
Brokers |
$20,001,500,000 |
$20 billion+ |
|
Exchange |
$15,000,500,000 |
$15 billion+ |
|
Investors |
$10,000,500,000 |
$10 billion+ |
|
Issuers |
$15,000,000,500 |
$15 billion+ |
|
Total Single Tax |
$75,004,000,500 |
$75 billion+ |
|
|
|
|
|
Total Transaction that are taxable |
$750,040,005,000,000 |
$750 trillion+ |
|
Single Tax Rate |
0.0001 |
0.01% |
|
Total Single Tax |
$75,004,000,500 |
$750 billion+ |
If all transactions were taxed and the Single Tax rate was reduced
to .0001 instead of .001, then the amount of money or worth would have to be
$100 quadrillion dollars. Looking at Table 7 and all of its transactions, which
total $750 trillion from just one group of transactions, is it too far fetched
to say $100 quadrillion dollars change hands each year in the U.S.? When I said
that my educated guess is that $10 quadrillion changes hands, perhaps now you
can appreciate that amount better than when I first presented it to you. For
now, perhaps $100 quadrillion is too great a money value for you to accept
without further analysis and probably $10 quadrillion is not as implausible.
Table 10 seems more like it. At least it doesn’t appear to
be as complicated. Unfortunately, here the invoices don’t reflect bank tax expenses
or tax on receivables, which could increase the Single Tax a little. It
reflects 3 invoices - from broker to investor; from Former WTC broker to
broker; and from issuer to former WTC broker. It does not take into account the
tax a bank might pay when the investors deposit their money to cover the checks
that were issued to the brokers. You could go on and on, which I decided not to
do. My fingers are locking up with all this typing.
Table 10 Invoice
Mockups
|
Invoice |
|
Single Tax |
Profit |
|
Broker to Investor |
|
|
|
|
Securities |
$50,000,000,000,000 |
|
|
|
Brokers’ Fees @ .0001 |
$110,105,100,050 |
|
|
|
Subtotal |
$50,110,105,100,050 |
|
|
|
Single Tax @ .001 |
$50,110,105,100 |
$50,110,105,100 |
|
|
Total |
$50,160,215,205,150 |
|
$55,110,105,100 |
|
|
|
|
|
|
|
|
|
|
|
Invoice |
|
|
|
|
Former WTC broker to investors' brokers |
|
|
|
|
Securities |
$50,000,000,000,000 |
|
|
|
Brokers’ Fees |
$55,050,050,000 |
|
|
|
Subtotal |
$50,055,050,050,000 |
|
|
|
Single Tax @ .001 |
$50,055,050,050 |
$50,055,050,050 |
|
|
Total |
$50,105,105,100,050 |
|
$55,055,050,050 |
|
|
|
|
|
|
|
|
|
|
|
Invoice |
|
|
|
|
Issuer to former WTC broker |
|
|
|
|
Securities |
$50,000,000,000,000 |
|
|
|
Brokers’ Fees |
$50,000,000 |
|
|
|
Subtotal |
$50,000,050,000,000 |
|
|
|
Single Tax @ .001 |
$50,000,050,000 |
$50,000,050,000 |
|
|
Total |
$50,050,050,050,000 |
|
|
|
|
|
|
|
|
Total Single Tax |
|
$150,165,205,150 |
$150
billion+ |
That looks more manageable, doesn’t it? What do you mean it
doesn’t? It’s a mockup of invoices sent to customers that reflect profits. The
Single Tax Proposal does not allow the investor to pay all taxes and fees of
the broker, exchange and securities issuers. If the investors pay all the
multi-transactional taxes, in this example, the investors pay $150.2 billion on
$50 trillion in securities. That’s something I don’t want, but either way the
investors stand to make a huge return on their investment.
Let’s say they get 2% return on investment (it could come
from reselling securities or interest rates from the various bonds). The
investors will receive $1 trillion in gross profits. Not too shabby. If they hold
onto their securities and still get 2% annually, their yield will be $1
trillion in subsequent years less a maximum of $10 billion in tax paid either
by the issuer or the investor or $5 billion each.
I flip-flopped on issues because I wanted to show that you
that there are so many ways in which to establish a Single Tax. The money that
changes hands, whether it includes payables or receivables or both, is indeed
$10 quadrillion or more. I am certain about that.
Back to more examples, which are somewhat repetitive. It
does show, however, a new thing or two in support of the Single Tax proposal.
You’ve read everything up to this point, why not read and understand the rest?
Too tired? Push then! If you get through this whole site, you can probably do anything
that you have made up your mind to do. Few have gotten this far.
The
NYSE does $39 billion in trades daily - if I read their web site correctly in
2003. That's about $7 trillion annually.
How many levels of money changing hands are there? The overly simplified
mechanics of issuing securities from investor to security certificate issuer is
as follows: (The example here does not include bank deposits and withdrawals.)
1. Buy order
2. Broker completes order via a stock transfer
3. Stock Transfer issues the securities
4. Stock Transfer or other broker forwards money or traded
shares
5. Actual securities or acknowledgment or transaction is
complete
That's 5 transactions at $7 trillion each or $35 trillion.
At a tax rate of 1/10th of 1 percent those transactions would yield
$35,000,000,000 ($35 billion) in annual taxes.
Since I gave a snapshot of the mechanics of buying
securities, let me offer a simpler example using the purchase of shoes. Let's
work backwards with each category paying their tax and not only the customers.
If the customers had to pay, they would have to pay about 5/10ths of 1 percent.
I am not advocating that, however. Each entity should pay their .001 tax and
consider it an operating expense. The examples below generate $23,161,800 ($23
million) changing hands, which will yield a little over $23,000 in taxes. Now
we can talk Achilles’ heel. The last buyer in the chain may have to absorb all
of the taxes of each transaction, but I am against doing that because the
Single Tax may be considered an expense and treated as such. However, the next
paragraph addresses part of this concern.
It would be nearly impossible to calculate the breakdown of
all the money that changes hands for the sale of just one shoe. For example,
how much money is needed to pay the manufacturer's foreman to oversee the
making of one shoe? How much money does it cost to send one invoice to the
distributor? See what I mean? That's why the customer cannot pay all of the
taxes for all of the money that changes hands in the manufacture of a pair of
shoes. Of course, if all factors were known, then the customer could pay, but
to know all that it would be impossible. In that case, using our example, the
tax on one pair of shoes would be 5¢ instead of the 1¢ that I am proposing.
With the customer paying all of the tax how much
accountability is lost, if any? The true debits equal credits of accounting
might be impossible to prove. The
representation of the taxation could not be proven, only approximated. When the
wealth of a nation is approximated, it diminishes its worth. My Proposal, by
taxing at .001 (one-tenth of one percent) all monies and items of worth that
change hands, the support of our government would be shared by all equally and
by knowing exactly what value is changing hands places a definite and proven
worth of our economy. If the value of worth that changes hands is less, then a
higher tax rate would be imposed.
Considering both the payables and receivables, a partial
list of money changing hands to sell shoes might look like this, which does not
take into account any bank deposits or withdrawals.
1.
100,000 customers buy 100,000 pairs of shoes for
$50 each. ($5 million)
2.
The store accepts their money ($5 million)
3.
Customers walk out of the store with shoes ($5
million)
4.
Store pays distributor $25 each for shoes ($2.5
million)
5.
Distributor accepts the $25 ($2.5 million)
6.
Distributor orders 100,000 pairs from
manufacturer at $20 each ($2 million)
7.
The distributor pays to ship the shoes to the
store. ($5,000)
8.
Manufacturer paid an injection molding company
$1,600 to create a dye to make the shoe and pays a shoe covering company $200
to make the vinyl covering set up process for the shoe covering. It costs the
manufacturer $1 million for 100,000 pairs of shoes.
9.
The manufacturer pays to ship the shoes to the
distributor. ($5,000)
10. The
dye and covering companies pay to complete their processes and ship their
products to the manufacturer. ($50,000)
11. The
company that provides the Styrofoam and vinyl gets paid. ($100,000)
12. All
companies pay their employees. All companies pay their operating expenses.
($100,000)
Total: $23,278,000 ($23 millions) in payables and
receivables combined, or as I refer to it, changes hands. That’s the amount of
money or worth that changes hands for the manufacturing and selling of 100,000
pairs of one style of shoes. The Single Tax on all of these transactions is
$23,278.
Again, what about the Gross Domestic Product? You cannot
consider the GDP alone. Your argument may be that once categorized the GDP
still stands, but that is not correct, as you'll see and if you give it a lot
of thought or study the individual categories in the GDP. For example, the
above mentioned $50 trillion trades dwarfs the Financial categories listed in
the GDP – and that’s just considering one company. Put aside the things you
believed to be correct and study data presented on this web site.
I am also suggesting for symbolic reasons that the Single
Tax be paid by all federal and local governments and not-for-profits, but it is
not necessary for the Single Tax Proposal to succeed. Non-profits could be
encouraged to join if they received monetary incentives.
My proposal will make the worth of our dollar stronger as
it was when we had a gold standard. In fact, it will be the thesis for my
Zero Tax Proposal, but if you don’t understand the Single Tax Proposal, you
most likely will have too much trouble understanding not paying any tax at all.
I was curious about how many types of taxes and other fees
New York State has so on July 10, 2003 I visited NY’s official web site again.
The list in the link below shows what I found. I am happy to report that New
Yorkers are not taxed on breathing. Everything else, however, not only has a
tax and a tax form, but a well written set of instructions to go with it. As
our New York ads imply, we certainly do have the most to offer people and
businesses. Too bad it’s taxes. There’s one good point I’d like to make and
that is, the tax is easier to pay than filling in the tax forms. I wonder what
the list would look like if I included New York City’s list of tax forms and
all other local governments’ taxes and fees forms. Imagine a list that included
the tax forms from all states and all local governments. Can’t, can you? Did
they think we wouldn’t notice a hundred years ago when all this started?
The I.R.S. and New York’s list of tax forms from New York
State is so large, it takes over a minute to load onto your screen at 56k. Please click here to see that
list. I wish you would view this
list because it may convince you that we are taxed beyond reason and that the
Single Tax Proposal is not such a bad idea. All states need money. With the
Single Tax that I am proposing, they’ll have all the money they’ll need. The
politicians will put on their aprons and slice the pie any way the want. If New
York, for example needs $120 billion, will they turn down $240 billion? Well, maybe
our New York politicians would because the Single Tax Proposal is too simple,
but other states can see that receiving tax revenues that allow them to double
their budgets is a good thing. We New Yorkers suspect that everyone has dubious
intentions. Our politicians don’t think anything is a good idea unless someone
from their party thinks of it first.
Why Am I Doing This?
Until
9/11, I didn’t think about the police or firefighters because they were always there
when I needed them. Althogh I’ve had this idea for over 40 years, I was
motivated to create this web site after 9/11 when I became aware how low the
starting salaries are for New York City firefighters, police, EMS personnel,
and the unseen, overlooked and forgotten correctional facility guards. It’s
appalling. Am I one of them? No, but I always wished I were. Then, because of
budget restrictions, the city I love closed several firehouses. What a way to thank
those who would give up their lives for me! All our praise and admiration
doesn’t help them feed their families. What am I suggesting? Every policeman,
fireman, EMS worker and prison guard should get a starting salary of $52,000
annually and for all the others, a substantial pay increase. Then over time,
let’s say 10 years, they’ll make as much as their Long Island police brothers
and sisters. How much will such a pay increase cost our city? About $1 billion.
The Single Tax Proposal will easily afford that amount.
The
impact the Single Tax Proposal will have will be immediate and in a generation
or two, perhaps after I’m gone, the prosperity of the U.S. will be a model for
the world to follow. Unless we provide a generous salary and benefit package for
our protectors, with the exception of patriots, no will need to enter law
enforcement, the military or rescue services and few would want to.
To
afford a salary increase of $15,000 to every fireman and emergency service
personnel, policeman, F.B.I., C.I.A and other federal law enforcement agent in
the country, which I estimate to be about 2 million men and women, it would
cost $30 billion more annually. The Single Tax would cover the additional cost.
To recover form terrorists’ attacks how much will it cost taxpayers and the
insurance companies? You say that firefighters, cops and other law enforcement
personnel, and combat troops don’t deserve an additional $15,000 annually. I
predict that if we don’t pay them more, there won’t be enough of them. Take the
U.S. Border Patrol for example. There are so few of them that each agent must
safeguard over 3 miles. If you think that’s okay, then you need help.
By
the way, if we gave every combat troop a $20,000 bonus it would cost about $5
billion.
I
personally gave firefighters and police officers a business card and I told
them about a password. If you know the password, please
click here. That hyperlink is only for them. In case you forgot the
password, it’s what put into practice every time you put on your uniform.
I
met a policeman the other day who was moonlighting as a department store guard.
I was embarrassed that our city pays him so little that he has to have a second
job to meet the needs of his family. In 2004 I learned that NYC subcontracts
policemen and policewomen to stores at $45 per hour and the uniformed cop gets
half or less than half of that. As I get older I tend to look at certain young
men and women as my sons and daughters. I hate it when others take advantage of
my kids. To help them and ourselves, our economy needs improvement. That’s what
this web site is all about. My proposal will generate more than double the
funds the federal, state and local governments now receive. This certainly
isn’t the main purpose for creating this web site, but as far as how we spend
that money is concerned I’d like our country’s brave men and women who protect
us to receive a salary that is far greater than the humiliatingly low amount
they now receive. Every rookie I see, my heart goes out to him. He or she is
taking home about $450 per week.
After attending a funeral for a truly great man who was
killed in the World Trade Center attack and who was also a Captain in the Fire
Department I could not help but notice how much feeling went behind their use
of the word brother. I was saddened and envious at the same time. How I
wish I could be as great as these men. From that time I wondered how I could
help them so I thought of two ways. The first was to pledge that I will never
forget what they did for us that day, not just on September 11, but often
throughout the entire year, year after year. Secondly, I wanted to find a way
to increase their salaries. The former is harder than I thought it would be
because there aren’t constant reminders as there once were, but when I see a
policeman or firefighter I remember and I know without a doubt that they would
go to extremes to protect my family. The latter turned out to be an easier
task. I’ll create a web site, so I thought, to tell people what I’ve been
thinking since I saw my very first paycheck 40 years ago, that there’s a better
way of taxing people and businesses and at the same time increase the revenues
of the government, which, in turn, allows for an increase in the salaries of
those who would give up their lives for me. This web site is my way of
honoring those who have perished or were injured in the line of duty. This
is the only way I know of to pay them back in some small way.
As of 2003, according to the NYC Police Dept. web site, http://www.nypd2.org/html/recruit/salary.html,
specifically, http://www.nypd2.org/html/recruit/salary.html,
an earlier website statistic showed 39,100 police officers of every description
and the starting salary is $25,1000. If they all received an additional
$17,030, it would cost New York City $665,873,000 more annually, not including
the salary expenses we all cost our employers.
In 2003 the NYC Firefighters web site, http://www.ci.nyc.ny.us/html/fdny/html/history/fire_service.shtml,
stated that there are 11,400 firefighters and 2,800 emergency medical
personnel. Their firefighter’s starting salary was $36,878 and less for the EMS
personnel - $29,000 from one unofficial source and $32,000 from another. If we
gave them $15,122 more, the cost to New York would be $214,732,400.
The total cost would be $880,605,400 gross. With fringe
benefits and other salary expenses, the total for the firefighters and the
police might be as high $1 billion more annually. The information on this web
site proves that this amount is easily affordable. The firefighters and
police most likely appreciated your praise after 9/11, but giving them a
starting salary of $52,000 for new recruits and a substantial raise for
seasoned personnel would be appreciated far more so. I cheered the heroes of
9/11, but from the comfort of my living room. This is the only concrete way I
know of to help them in a way that really matters.
Part of what I’m about to
tell you is intended to get some people nuts. It’s a set up for the paragraph
following the next one. It’s an annoying way to get you ready to accept that we
all are influenced by cognitive dissonance.
In February 2004 I fractured and dislocated my ankle. The
FDNY’s EMS ambulance came within 7 minutes to bring me to the Veteran’s
Hospital (I used to be a B-52 Crew Chief in the U.S. Air Force – you know, big
plane, nuclear weapons, Secret clearance and all that stuff). Two FDNY EMS
women responded to my emergency and during my trip I pried information from them.
It turns out that they start out with a salary of $29,000. I was appalled. I
also learned that many of them have to quit within five years because of bad
backs, having to lift heavy people onto stretchers. There is a side issue that
I’ll only mention here briefly. I weighed 185 pounds, yet the two women could
not lift me. A neighborhood teenager had to help them. That incident leads me
to think that women and some men too should not be in positions where much
physical strength is required. No matter what your opinion is, remember that
the two EMS females could not lift me. Could a female firefighter lift
me out of a burning building? The demeanor of female police officers appears to
be hardened, but do they really have the guts that men do? Although I have seen
in New York newspapers female police officers, weapons drawn, standing over
male criminals, I’ll say no, not naturally because of the fact they are women.
Some women force themselves to aggressiveness where it happens naturally for a
man. It is doubly hard for them to be physically aggressive against another
person than it is for a man by virtue of the fact that they are women and all
that goes along with it – gentle demeanor, softness, non-confrontational, less
muscle mass, etc. It could be the difference between life and death, the police
officer’s that is. It would also appear to me that female police officers would
better serve the force by being allowed to use their brains more – being
assigned to intelligence or upper echelons of management. Then again, I’m not a
cop so what do I know?
I also realize that I could be wrong. Can you say the same?
Not just about females or the Single Tax Proposal either. I am asking, can you
say that you could be wrong even though you are sure you are right? What I’m
doing here, besides getting all the females crazed, is easing you into the
acceptance of your own cognitive
dissonance. To understand the Single Tax Proposal, you have to recognize that
your preconceived ideas on taxes may be flawed. I already know mine could be,
but after years of self-evaluation, I don’t think they are. Once I can convince
you that you could be wrong on something, I might be able to introduce you to
another way of thinking, but not until then. This is a basic concept of
teaching.
New
York City, my city, has closed firehouses because of a lack of funds, according
to our mayor. The reality is, we allocated money to other areas and told the
firemen, “Thanks for what you did on 9/11. Now get your belongings and move.
Like it or not, you’ll be assigned to an unfamiliar neighborhood.” Now, as of
March 16, 2003, suddenly New York City has money, but they haven’t re-opened
the firehouses. I have to admit, I don’t know how passionate the firefighters
are, but the communities surrounding those firehouses are really upset over the
closings.
To
raise more money the city hierarchy forces the police to write frivolous summonses.
Those officers in high command must be told, at least I hope so, by the mayor
that more money is needed from the police department and the only option
available is through summonsing. Then what does that do? It further alienates
the police with many civilians as societies’ scourge to pre-9/11 levels instead
of the protectors they are.
You’re
not a believer? You don’t think they deserve the pay increase? See how you feel
after you call them for help and they respond within minutes. The uniformed
cops get blamed for the orders from their bosses – not their precinct Captains,
but from those way up the ladder. At least that’s my perception. The Single Tax
Proposal will eliminate quotas, but then again, they don’t exist.
I
have an uneasy feeling that we are putting that horrible day too far in the
backs of our minds. How we cheered the firefighters, police and the many who
tried to rescue people at the World Trade Center. I believe the way our heroes
are being treated is shameful. How together we New Yorkers felt then. How our
fellow countrymen felt then.
And
what about the telephone technicians, medical personnel, restaurateurs,
construction and demolition workers, NYC Sanitation crews, and all the others
who had a hand in the cleanup? I have over 230 hours of taped television
coverage of the WTC recovery and in my opinion these men and women were not
given enough recognition. This has nothing to do with the Single Tax Proposal,
but I threw it in anyway because I can.
With
the Single Tax plan, we can afford to reopen those firehouses, if the
firefighters and neighbors want that, and increase the firefighters’ starting
salaries to $52,000 and increase the salaries of the police, emergency service
workers and prison guards as well. The firefighters and police have proven
that they would die for us. I’d say that’s worth at least $1,000 per week,
wouldn’t you? Again, would we treat them this way on September 12, 2001? I’m
just a nobody. I can’t imagine how they must feel.
How
about our combat troops? There’s not too great a difference between them and
our nation’s firefighters and policemen. Are the stories I read in the
newspapers true? Do we skimp on their health care and have them afford their
own way to and from their bases to their homes? That’s so terrible, it’s close
to being unbelievable. If a combat soldier can verify these kinds of
mistreatment, please email me at Comments@SingleTax.us and I’ll publish your
comments for all to see.
I'm also doing this to honor those from George Washington to
George W. Bush, to honor those who were killed on 9/11 and to honor our great
grandparents and the millions of people who came before us – the men and women
who almost worked themselves to death for their families and their country and
those who fought in wars, especially those who were killed in combat. I want to
honor investors and corporate executives who provide a living to millions of
people and the Gulf Storm firefighters who extinguished the hundreds of oil
well fires and in doing so probably saved the world – an overlooked fact
that deserves our gratitude and far greater recognition than they received.
What am I referring to? If those oil well fires were not extinguished, most of
the earth’s surface would go without sunshine probably for years.
And I am grateful to my government. Not only was I forced to
apply for welfare many years ago, I also received a nearly free college
education, which allowed me to care for my family. I will always be grateful
for the help I received from our government when I so badly needed it.
Hundreds of NASA scientists had to settle on embarrassing,
low-paying jobs years ago when the space industry fizzled out. No more!
Government and businesses will be able to provide permanent jobs to those who
want them because they will have more cash to spend. I’m apprehensive to tell
those who are attending college that the prospect of landing a high paying job
after graduation is weak, especially in their fields of study. Unless our
nation’s businesses and government receive a huge and steady infusion of cash,
this generation’s crop of scholars will be competing for minimum wage jobs. The
prosperity from the Single Tax Proposal will foster more prosperity. However,
we’ll have one enormous problem. Employers will have trouble filling job
openings. Maybe then, when we read the inscription on the Statue of Liberty
about countries sending us their “huddled masses,” like our great grandparents,
we won’t have too much of a problem with letting a few hundred thousand more
into our country and to legalize hard-working illegal aliens to not only do the
jobs many of us have done just to survive, but no longer need to do because
we’ll be making so much money, but offer them a better way of living too.
I am responsible for you. I hope that some day, you will say
that you are responsible for me. As Charles Dickens wrote in A Christmas
Carol, Scrooge said to Marley, "But you were always a good man of
business, Jacob." Marley's ghost cried out, "Business! Mankind was my
business. The common welfare was my business; charity, mercy, forbearance, and
benevolence were all my business. The dealings of my trade were but a drop of
water in the comprehensive ocean of my business!"
Although the amounts seem
low to me, I found this interesting bit of information on the web. I don’t know
if it’s accurate or not. The outstanding public debt as of August 4, 2003 is
$6,757,385,120,084 ($6.8 trillion). The national debt has continued to increase
an average of $1.72 billion per day since September 30, 2002! However, I was a
bookkeeper back in the ‘70s and I have a gut feeling that our national debt is
perhaps 10 times that. However, unlike my figure regarding the amount of money
that changes hands, where I am certain it is accurate, my suggestion about our
national debt being 10 times greater than $6.8 trillion, it’s only a hunch on
my part. Maybe with the extra funds our government will have after implementing
the Single Tax, we can substantially reduce that debt, whatever it may be. We
should not eliminate our debt too quickly because many people would be panicky
knowing their source of income will be eliminated along with our debt, so a
gradual reduction might be more readily acceptable.
We tend to remember bad things because of all the good that
surrounds us. God has already blessed America with good people. Last year I thought of writing a few
paragraphs on all the good people in our parish. I soon realized it would take a book to do
it. People are the backbone of our
economy. Unfortunately, since 1973, the U.S. has reported 45.3 million
abortions. As of this writing, at that rate in 180 years, less time since the
signing of the Declaration of Independence, we will have aborted 301 million
babies. We will have aborted the equivalent of the current entire population of
the U.S. by the year 2183. Does God think this is okay? God bless America? I
don’t think so!
So far, as of May 2004 since 1973, which does not include
abortions performed in states prior to that period, we have aborted the
equivalent of all of New England, including New York and Pennsylvania. In case
you doubt that, here are the numbers.
I don’t care what your views on abortion are. It is simply
murder of the innocent of innocents. If you want to debate the issue, first
answer this question. What about the baby? What about the women who realize
later in life that what they did was horribly wrong, but also realize the guilt
to many is unrelenting and life altering. (I was the founder and president of
Abortion Alternatives, Inc., a not-for-profit corporation in New York during
the 70s where we saved many babies so I know what I’m talking about. Our fist
case is now a 29-year-old man probably living in Puerto Rico. We took photos of
the babies and there were enough pictures to cover an office wall.)
|
State |
Population |
|
New York |
18,976,457.00 |
|
Connecticut |
3,405,565.00 |
|
Rhode Island |
1,048,319.00 |
|
New Hampshire |
1,235,786.00 |
|
Massachusetts |
6,439,097.00 |
|
Maine |
1,274,923.00 |
|
Vermont |
608,827.00 |
|
Pennsylvania |
12,281,054.00 |
|
Total New England population |
45,270,028.00 |
|
|
|
|
Abortion statistics* |
|
|
Number of years from 1974-2003** |
30.00 |
|
Fraction of this year Jan-September 2004 |
0.75 |
|
Total Years |
30.75 |
|
Reported abortions per year |
1,500,000.00 |
|
Total abortions in 30.2 years |
46,125,000.00 |
|
|
|
|
* Does not include states' abortions prior to 1974. |
|
|
For example, New York has allowed abortions |
|
|
starting in 1969.
Were another million or two abortions performed? I don’t
know. ** I am excluding 1973 for the sake of accuracy. |
|
How does that square with God? I don’t know, but to be on
the safe side for all of us, in my own way, I am trying to show God that there are
good people in this country and that there is hope that we will take better
care of each other. I am trying to establish a nearly tuition-free
multi-religious school that will be run entirely with volunteers in the hope
that God will see that all mankind is not as bad as what He reads in the
newspapers. I invite you to visit www.Edicate.nu
to find out more about that. Will I be successful at it? I don’t know, but
after more than 7 years of trying since March 1999, I’m beginning to have
doubts. However, I have vowed to God that I will keep trying to start this
school until the “hour of my death” as the late Cardinal O’Connor said a few
years ago. (A little plug for my real passion.)
The Single Tax Proposal may be difficult for you to accept,
especially for those who favor legalized abortion. To them, their minds are
clouded with my views on the abortion issue. In that case, ignore my views, but
don’t ignore the statistics. I’d like to show you why people have trouble
believing in new ideas. Cognitive dissonance is one source. Cognitive
dissonance is when someone says something that we agree with, we tend to accept
his reasoning because it does not conflict with our beliefs. However, if
someone comes to a conclusion that conflicts with our beliefs, we tend to see
the problems with his reasoning. (I found that written somewhere when I was a
guest lecturer to a graduate education class at Brooklyn College, but can’t
remember the source.) We tend to discount new ideas because they seem to
threaten our safety needs. Once the ideas no longer appear to be threatening we
then are more willing to accept them.
Put another way, most people tend to discount information that
is contrary to what they think they know. For example, earlier I wrote that all
people could fit on Long Island and that you may initially discount that
statement or question what I mean by all. However, if I further
explained that since a person on average needs 4 square feet in which to stand
and then multiply that number by 6 billion people, then divide that number by
the area of a square mile, you’d see that all people on earth can fit in a
space the same size as Long Island. (4 X 6,000,000,000)/(5,280 X 5,280) = 861
square miles. Since Long Island, including Queens and Brooklyn, has over 1,300
square miles, you could fit the world’s population on Long Island in the year
2025 when the population is expected to be over 8 billion. 861 square miles is an
area a little less than 30 miles wide by 30 miles long. Of course, someone will
have to use the restroom so we have to move all 6 billion people in and out
very quickly. If everyone was given an acre of land on which to live, I believe
I once calculated all that would be needed is, all of North, Central and South
Americas, Australia, and Africa. The entire population of the U.S. could fit on
Staten Island. If you doubt those figures, then do the math. That’s what I want
you do with proving or disproving the Single Tax Proposal. Do the math!
The safety needs as outlined in Maslow's Hierarchy of Needs
is another reason why you might have a problem with the Single Tax Proposal, or
again, many other things as well. We tend to be comfortable with knowledge that
we believe is true. If you didn’t know about the cost of paying off a mortgage
and I said that a $200,000 mortgage on a house would cost you over $718,000 in
30 years at 7%, then at first you may not have believed me, but it’s true.
If you are asked to forward this web address to someone, you
might ask yourself whether or not it is in your own best interests to do so.
That's a consideration that has to do with your safety needs too. One person
can make a difference. You could be that person. If my proposal can save the
economy and you don't give this web address to someone who has the wherewithal
to make the Single Tax a reality, then that's a burden that may haunt you for a
long time. Sometimes it's easy and sometimes it's tough to be patriotic. For you,
it may be one of those tough times.
Constitutional
Amendment
We may need a constitutional amendment, but maybe not.
For example, Amendment XVI, passed by Congress July 2, 1909
and ratified on February 3, 1913.
(Note: Article 1, section 9, of the Constitution was
modified by amendment 16.)
The
Congress shall have power to lay and collect taxes on incomes from whatever
source derived, without apportionment [distribution] among the several States,
and without regard to any census or enumeration [headcount].
In Hylton v. United
States, 1796, the court upheld the constitutionality of a national tax on
carriages as an excise that did not have to be apportioned.
Many things would have to
worked out, not to mention this pesky little part of our Constitution, "No
Tax or Duty shall be laid on Articles exported from any State." If this
could be reinterpreted just as the following was, we’ll have no problem:
Amendment II - "A well
regulated Militia, being necessary to the security of a free State, the right of
the people to keep and bear Arms, shall not be infringed."
Scholars of the Second Amendment of the Constitution have
made many reinterpretations so my point is, amendments and interpretations have
been written and they can be written again. I’ll cover a few more things about
the Constitution later. I’m not treating the law frivolously, but if there ever
was a time or a reason to amend one small part of the Constitution, it’s now.
My training for becoming an adjunct professor and high
school teacher started when I was 15 years old in the early 60's. I first
learned how to "program" (inserting wires into the correct hubs) on
IBM's five keypunch accounting machines. From self-study of the Timex-Sinclair
computer when I learned machine code programming with just about every home
computer made until the early 90's, I pretty much have grown used to saying
that if something is, it is and if not, it's not. Emotion seldom enters into
the picture. I want to know the truth, even if it runs contrary to what I believe
to be true. My point is this – economics has far too many unknown variables to
allow itself to have a definite conclusion. Economists are great at explaining
what has happened, but not with what will happen. My research
proves this point among other things.
I am not a historian, but my research seems to point to an
earlier "Hitler" when I discovered Sir William Petty. I never heard
of him or the plight of the Irish before doing this research. Although the main
theme of this site is in support of a Single Tax, I don't think I should
exclude the horrendous acts of a "civilized" society and its
government's taxation origins and methodology. You may be distracted from
time-to-time, but I am asking that you focus on the idea of having a Single Tax
to replace every form of taxation and government fees and not too focus too
much on the atrocities that my research found. I merely wanted to show that
taxation has been a problem for hundreds of years and it may be difficult for
you to accept such a simple idea as is the Single Tax Proposal that could
transform the economy of our country and maybe the world for the better,
especially from someone who does not hold the required credentials one would
expect to possess in that discipline. I left the non-tax information in because
I wanted to draw attention to those who were allowed to create ways to collect
taxes and the governments that supported them, no matter how unseemly the
methods of those people were.
Click here to continue onto the
research that reflects what is written above.
Single Tax
Proposal
Research
Economists appear to get a bad rap on this site. It is my
opinion that economists are useless at predicting what will happen, but are great
at explaining why things have happened. The knowledge that economists have, and
anthropologists too by the way, could be of put to greater use to both
corporations and government, but it’s not.
Listing my research is done for two reasons - not to be
accused of plagiarism and because we who are college educated cannot accept any
idea without citing a reference. The rest of you know, for example, that it is
preferable to pay $70 tax on the purchase of a new, $23,000 car that includes
license plates too, rather than a sales tax of $1,950. You know that it’s
better that you would no longer have to pay for public transportation or tolls,
or any government fee for that matter. Somehow you not only intrinsically grasp
this far more quickly then we who have college degrees do and appreciate it
even more quickly, you accept it without the distraction of wanting to analyze
it to death. So, my fellow college graduates, I present to you the following
insignificant information that will help you resolve the doubts your own
cognitive dissonance is causing. (The spelling of certain words are not typos;
they’re as I found them.)
Regarding
economics, Sismondi in 1819 said, “...enveloped in calculations increasingly
difficult to follow, losing itself in abstractions and becoming, in every way,
an occult science.”
In The Origin of Economic Ideas,
(ISBN 0-911378-90-1), the author, Guy Routh writes, "The more
characteristic economic problems are problems of change, of growth and
retrogression, and of fluctuation. The
extent to which these can be reduced into scientific terms is rather limited;
for at every stage in an economic process new things are happening, things
which have not happened before. We need
a theory that will help us with these problems; but it is impossible to believe
that it can ever be a complete theory. It is bound, by its nature, to be
fragmentary ...As economics pushes on beyond 'statics', it becomes less like
science, and more like history."
…the Treatise of Taxes and
Contributions (1671), and praised as the foundation-stone of economic theory by
its Royal Society admirers. Its tax and military recommendations, and in part
the population policy linked to them, became British Crown policy over the
period through the 1688 installation of the House of Orange on the British
throne.
The following excerpts were taken
from The Origin of Economic Ideas by Guy Routh, published by Sheridan
House. The author referenced numerous other sources as well such as A
Treatise of Taxes and Contributions written in 1662, and Wealth of
Nations. I researched these titles on the web and have included them here.
My research had a primary goal and that was to show you that for hundreds of
years, governments and those who are taxed have found taxation oppressive.
...the need to focus on the real
world, in particular on the new phenomenon of the opulent nations, where public
misery continued to grow along with material wealth, and where the class that
produced everything was each day is more nearly reduced to having nothing. Ricardo blandly avoided these problems.
(I
left the previous sentence in because I wanted to illustrate that comments by
named individuals whom are known to students of economics can be easily
verified through research.)
...it is with regret that we see
political economy in England every day adopting a more sententious language,
enveloped in calculations increasingly difficult to follow, losing itself in
abstractions and becoming, in every way, an occult science, above all in an
epoch when the sufferings of humanity demand that this science should talk a
popular language, that it should accord to the needs of all, that it should
come nearer to the common understanding and that it should apply itself to
realities.
There is perhaps no manner of reasoning
that exposes itself to more errors than that which consists of constructing a
hypothetical world entirely different from the real world, for the purpose of
applying one's calculations. The
understanding, already confounded by the impossibilities contained in the
hypothesis, is unable to distinguish those that are contradictory and that, by
consequence, falsify the reasoning.
The second common error was to carry
abstraction so far as to lose all hold on reality. These abstractions were then used as
premisses from which were deduced conclusions either positively false or
useless for any practical purpose. Thus
economic discussions lose themselves in a region of nebulous metaphysics.
The distinguishing mark of economic science,
as illustrated by this debate, is that it is a science in which verification of
generalisations by reference to facts is neglected as irrelevant. If
non-economists had followed the controversy, 'I do not see how they can avoid
the conclusion that economics is not a science concerned with phenomena, but a
survival of medieval logic, and that economists are persons who earn their
living by taking in one another's definitions for mangling.
By some mysterious magic, economic
thought continued along its traditional channel. Indeed, it is misleading to think of a flow
of economic ideas. Basically, the ideas
have remained where they were and the economists have flowed. Every now and then there has been a change in
decor, a new coat of paint, sometimes new wallpaper to hide the cracks, but the
beams, brick and mortar are (conceptually) what were laid down by William Petty
and completed by Locke and North three centuries ago.
It will be my submission that the
paradigm that provides the inner framework for economic thought has not changed
since the seventeenth century; that neither the advent of marginalism that
distinguishes classical from neoclassical economics, nor the admission of the
possibility of involuntary unemployment, that distinguishes Keynesian from
neoclassical economics were revolutions in the Kuhnian sense. On the contrary, they were the means by which
the survival of the existing paradigm was ensured.
By the end of the eighteenth century,
laissez-faire had triumphed in Western Europe and the United States of
America. Capitalists now had political
power with which to defend and promote their wealth.
To the laws of property and marriage,
and to the apparent narrow principle of self-interest which prompts each individual
to exert himself in bettering his condition...
The role of the textbooks
At the end, I reach not a
conclusion but a hypothesis: that the standard texts are powerful instruments
of disorientation; for confusing the mind and preparing it for the acceptance
of myths of growing complexity and unreality. - The Origin of Economic
Ideas, by Guy Routh
The
Constitution Of the United States in its Original Form
Mentioned
Money – A crude worksheet of companies listed in an issue of Fortune
magazine. This file is on this website and it offers a different view of the
$10 quadrillion figure.
Other resources:
http://www.irs.gov/taxstats/article/0,,id=102886,00.html
http://w3.access.gpo.gov/usbudget/fy1999/maindown.html
http://www.ctj.org/html/publist.htm#flattax (Remember that the Single Tax is not the
same as the Flat Tax.)
Mailing
addresses of U.S. legislators as of 1/6/2003
IRS Forms
http://www.irs.gov/formspubs/lists/0,,id=97817,00.html
State Taxes
The IRS linked the following site, which I found highly informative.
Please visit their web site for more detailed information. FTA has nothing to
do with the Single Tax Proposal. I am merely citing a reference.
Reference Source: Federation of Tax Administrators, 444 N.
Capitol Street, NW, Suite 348, Washington, DC • (202) 624-5890
FTA Reference for State Forms: http://www.taxadmin.org/fta/link/forms.html
FTA Reference for State Agencies: http://www.taxadmin.org/fta/link/default.html
A great site to visit is www.50states.com.
It has easy ways to email state politicians.
The following listing of states gets you as close to tax
forms as I know how.
Alabama
http://www.ador.state.al.us/indiv.html
Forms: http://www.ador.state.al.us/incometax/ITformsindex.htm
Alaska
http://www.revenue.state.ak.us/
Forms: http://www.tax.state.ak.us/FORMs.asp
Arizona
http://www.revenue.state.az.us/
Forms: http://www.revenue.state.az.us/incforms_2002.htm
Arkansas
http://www.accessarkansas.org/dfa/
Forms: http://www.state.ar.us/dfa/taxes/ind_tax/IIT_index.html
California
BOE (Board of Equalization)
Forms: http://www.boe.ca.gov/info/boelist.htm
EDD
(Employment Development Department)
Forms: http://www.edd.ca.gov/taxrep/taxform.htm
FTB
(Franchise Tax Board)
Forms: http://www.ftb.ca.gov/forms/index.html
Colorado
http://www.revenue.state.co.us/
Forms: http://www.revenue.state.co.us/TPS_Dir/wrap.asp?incl=forms_download
Connecticut
Forms: http://www.ct.gov/drs/site/default.asp
Delaware
http://www.state.de.us/revenue/
Forms: http://www.state.de.us/revenue/default.shtml
District of Columbia
Forms: http://cfo.dc.gov/otr/cwp/view%2Ca%2C11%2Cq%2C593155%2CotrNav_GID%2C1678.asp
Florida
http://sun6.dms.state.fl.us/dor/
Forms: http://sun6.dms.state.fl.us/dor/forms/download/
Georgia
Forms: http://www2.state.ga.us/departments/dor/inctax/individual_income_tax_forms.shtml
Hawaii
Forms: www.state.hi.us/tax/tax.html
Idaho
http://www2.state.id.us/tax/index.html
Forms: http://tax.idaho.gov/
Illinois
Forms: http://www.revenue.state.il.us/
Indiana
Forms: http://www.ai.org/dor/taxforms/
Iowa
Forms: http://www.state.ia.us/tax/forms/indinc.html#indinc
Kansas
Forms: http://www.ksrevenue.org/forms-perstax.htm
Kentucky
Forms: http://revenue.ky.gov/
Louisiana
Forms: http://www.rev.state.la.us/sections/taxforms/default.asp
Maine
http://www.state.me.us/revenue/
Forms: http://www.state.me.us/revenue/forms/2002forms.html
Maryland
Forms: http://individuals.marylandtaxes.com/taxforms/
Massachusetts
Forms: http://www.dor.state.ma.us/forms/formsIndex/taxformsPERSONAL.htm
Michigan
http://www.michigan.gov/treasury
Forms: http://www.michigan.gov/treasury/1,1607,7-121-1748_1904_1916---,00.html
Minnesota
http://www.state.mn.us/cgi-bin/portal/mn/jsp/home.do?agency=NorthStar
Forms: http://www.taxes.state.mn.us/
Mississippi
http://www.mstc.state.ms.us/ (long loading time)
Forms: http://www.mstc.state.ms.us/downloadforms/main.htm
Missouri
Forms: http://dor.state.mo.us/tax/forms/
Montana
http://www.state.mt.us/revenue/css/default.asp
Forms: http://www.discoveringmontana.com/revenue/formsandresources/forms.asp
Nebraska
http://www.revenue.state.ne.us/
Forms: http://www.revenue.state.ne.us/tax/current/current.htm
Nevada
Forms: http://tax.state.nv.us/taxnew/forms.htm
New Hampshire
Forms: http://www.state.nh.us/revenue/
New Jersey
Taxation
http://www.state.nj.us/treasury/taxation/
Revenue
http://www.state.nj.us/treasury/revenue/
Forms: http://www.state.nj.us/treasury/taxation/index.html?forms.htm%7EmainFrame
New Mexico
Forms: http://www.state.nm.us/tax/trd_form.htm
New York
State
Forms: http://www.tax.state.ny.us/Forms/
City
http://www.ci.nyc.ny.us/html.dof/home.html
Forms: http://www.ci.nyc.ny.us/html/dof/html/taxfrm04.html
North Carolina
http://www.dor.state.nc.us/forms/index.html
Forms: http://www.dor.state.nc.us/forms/index.html
North Dakota
Forms: http://www.state.nd.us/taxdpt/
Ohio
Forms: http://ohio.gov/forms.stm
Oklahoma
http://www.oktax.state.ok.us/oktax/formsnpub.html
Forms: http://www.oktax.state.ok.us/oktax/formsnpub.html
Oregon
http://www.dor.state.or.us/forms.html
Forms: http://www.dor.state.or.us/forms.html
Pennsylvania
http://www.revenue.state.pa.us/revenue/cwp/browse.asp?a=190&c=32875
Forms: http://www.revenue.state.pa.us/revenue/cwp/browse.asp?a=190&c=32875
Rhode Island
Forms: http://www.tax.ri.gov/form/form.htm
South Carolina
http://www.sctax.org/default.htm
Forms: http://www.sctax.org/default.htm
South Dakota
http://www.state.sd.us/drr2/forms.htm
Forms: http://www.state.sd.us/drr2/forms.htm
Tennessee
http://www.tennessee.gov/revenue/
Forms: http://www.tennessee.gov/revenue/
Texas
http://www.window.state.tx.us/taxinfo/taxforms/00-forms.html
Forms: http://www.window.state.tx.us/taxinfo/taxforms/00-forms.html
Utah
Forms: http://tax.utah.gov/forms/
Vermont
Forms: http://www.state.vt.us/tax/formsall.shtml
Virginia
http://www.virginia.gov/cmsportal/
Forms: http://www.tax.virginia.gov/
Washington
Forms: http://dor.wa.gov/content/forms/
West Virginia
http://www.state.wv.us/taxrev/forms.html
Forms: http://www.state.wv.us/taxrev/forms.html
Wisconsin
http://www.dor.state.wi.us/html/formpub.html
Forms: http://www.dor.state.wi.us/html/formpub.html
Wyoming
Forms: http://revenue.state.wy.us
What I mean by replacing
existing taxes
To go to the home page of the Single Tax Proposal, type or
click here: www.SingleTax.us.
When I say “no other taxes, government fees such as
licensing or tolls,” this is what I mean. The lists below show how our federal
and states generate funds. Perhaps you’ll still have to deal with many of the
same types of forms for statistical purposes, but not to collect money.
Six Hundred and One IRS Tax Forms as of 10/17/2003
Form 1028 Application
for Recognition of Exemption Under Section 521 of the Internal Revenue Code
Form 1040 (Schedule H)
Household Employment Taxes
Form 1040 (Schedule A&B)
Itemized Deductions and Interest & Dividend Income
Form 1040 (Schedule C-EZ)
Net Profit from Business (Sole Proprietorship)
Form 1040 (Schedule C)
Profit or Loss from Business (Sole Proprietorship)
Form 1040 (Schedule E)
Supplemental Income and Loss
Form 1040 (Schedule R)
Credit for the Elderly or the Disabled
Form 1040 (Schedule D-1)
Continuation Sheet for Schedule D (1040)
Form 1040 (Schedule EIC)
Earned Income Credit
Form 1040-V Payment
Voucher
Form 1040-PR Planilla Para La Declaracion De La
Contribucion Federal Sobre El Trabajo Por Cuenta Propia - Puerto Rico
Form 1040 U.S.
Individual Income Tax Return
Form 1040-PR (Anejo H-PR)
Contribuciones Sobre El Empleo De Empleados Domesticos
Form 1040 (Schedule D)
Capital Gains and Losses
Form 1040 (Schedule SE)
Self-Employment Tax
Form 1040 (Schedule J)
Farm Income Averaging
Form 1040 (Schedule F)
Profit or Loss From Farming
Form 1040A U.S.
Individual Income Tax Return
Form 1040A (Schedule 3)
Credit for the Elderly or the Disabled for 1040A Filers
Form 1040A (Schedule 2)
Child and Dependent Care Expenses for 1040A Filers
Form 1040A (Schedule 1)
Interest and Ordinary Dividends for 1040A Filers
Form 1040C U.S.
Departing Alien Income Tax Return
Form 1040ES Estimated
Tax for Individuals
Form 1040ES
(Espanol) Contribuciones Federales
Estimadas del Trabajo por Cuenta Propia Y Sobre El Empleo de Empleados
Domesticos-Puerto Rico
Form 1040ES(NR) U.S.
Estimated Tax for Nonresident Alien Individuals
Form 1040EZ Income
Tax Return for Single and Joint Filers With No Dependents
Form 1040NR U.S.
Nonresident Alien Income Tax Return
Form 1040NR-EZ U.S.
Income Tax Return for Certain Nonresident Aliens With No Dependents
Form 1040SS U.S.
Self-Employment Tax Return
Form 1040X Amended
U.S. Individual Income Tax Return
Form 1041-QFT U.S.
Income Tax Return for Qualified Funeral Trusts
Form 1041 (Schedule D)
Capital Gains and Losses
Form 1041 U.S. Income
Tax Return for Estates and Trusts
Form 1041 (Schedule J)
Accumulation Distribution for a Complex Trust
Form 1041 (Schedule K-1)
Beneficiary's Share of Income, Deductions, Credits, etc.
Form 1041A U.S.
Information Return Trust Accumulation of Charitable Amounts
Form 1041ES Estimated
Income Tax for Estates and Trusts
Form 1041ES Estimated
Income Tax for Estates and Trusts
Form 1041N U.S.
Income Tax Return for Electing Alaska Native Settlement Trusts
Form 1041T Allocation
of Estimated Tax Payments to Beneficiaries
Form 1042-S Foreign
Person's U.S. Source Income Subject to Withholding
Form 1042-S Foreign
Person's U.S. Source Income Subject to Withholding
Form 1042-T Annual
Summary and Transmittal of 1042-S
Form 1042 Annual
Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1045 Application
for Tentative Refund
Form 1065-B U.S.
Return of Income for Electing Large Partnerships
Form 1065 (Schedule D)
Capital Gains and Losses
Form 1065-B (Schedule K-1)
Partner's Share of Income (Loss) From an Electing Large Partnership
Form 1065 (Schedule K-1)
Partner's Share of Income, Credits, Deductions, etc.
Form 1065 U.S.
Partnership Return of Income
Form 1066 U.S. Real
Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Form 1066
(Schedule Q) Quarterly Notice to
Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation
Form 1078 Certificate
of Alien Claiming Residence in the U.S
Form 1096 Annual
Summary and Transmittal of U.S. Information Returns
Form 1098-T Tuition
Payments Statement
Form 1098 Mortgage
Interest Statement
Form 1098-E Student
Loan Interest Statement
Form 1098-T Tuition
Payments Statement
Form 1098 Mortgage
Interest Statement
Form 1099A
Acquisition or Abandonment of Secured Property
Form 1099B Proceeds
from Broker and Barter Exchange Transactions
Form 1099C
Cancellation of Debt
Form 1099CAP Changes
in Corporate Control and Capital Structure
Form 1099DIV
Dividends and Distributions
Form 1099G Certain
Government and Qualified State Tuition Program Payments
Form 1099INT Interest
Income
Form 1099LTC Long
Term Care and Accelerated Death Benefits
Form 1099MISC
Miscellaneous Income
Form 1099MSA
Distributions From an MSA or Medicare+Choice MS
Form 1099OID Original
Issue Discount
Form 1099PATR Taxable
Distributions Received From Cooperatives
Form 1099Q Qualified
Tuition Program Payments (Under Section 529)
Form 1099R Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 1099S Proceeds
from Real Estate Transactions
Form 1116 Foreign Tax
Credit (Individual, Estate, or Trust)
Form 1118 (Schedule J)
Adjustments to Separate Limitation Income Balances (34.9K)
Form 1118 (Schedule I)
Reduction of Oil and Gas Extraction Taxes
Form 1118 Foreign Tax
Credit - Corporations
Form 1120-SF U.S.
Income Tax Return for Settlement Funds (Under Section 468B)
Form 1120 (Schedule N)
Foreign Operations of U.S. Corporations
Form 1120 (Schedule PH)
U.S. Personal Holding Company (PHC) Tax
Form 1120 (Schedule H)
Section 280H Limitations for a Personal Service Corporation (PSC)
Form 1120-W Estimated
Tax for Corporations
Form 1120 (Schedule D)
Capital Gains and Losses
Form 1120 U.S.
Corporation Income Tax Return
Form 1120-W Estimated
Tax for Corporations
Form 1120A U.S.
Corporation Short-Income Tax Return
Form 1120F U.S.
Income Tax Return of a Foreign Corporation
Form 1120FSC (Schedule P)
Transfer Price or Commission
Form 1120FSC U.S.
Income Tax Return of a Foreign Sales Corporation
Form 1120H U.S.
Income Tax Return for Homeowners Associations
Form 1120IC-DISC (Schedule K) Shareholder's Statement of IC-DISC
Distributions
Form 1120IC-DISC (Schedule P) Intercompany Transfer Price or Commission
Form 1120IC-DISC (Schedule Q) Borrower's Certificate of Compliance With the
Rules for Producer's Loan
Form 1120IC-DISC
Interest Charge Domestic International Sales Corporation Return
Form 1120L U.S. Life
Insurance Company Income Tax Return
Form 1120ND Return
for Nuclear Decommissioning Funds and Certain Related Persons
Form 1120PC U.S.
Property and Casualty Insurance Company Income Tax Return
Form 1120POL U.S.
Income Tax Return for Certain Political Organizations
Form 1120REIT U.S.
Income Tax Return for Real Estate Investment Trusts
Form 1120RIC U.S.
Income Tax Return for Regulated Investment Companies
Form 1120S U.S. Income
Tax Return for an S Corporation
Form 1120S (Schedule K-1)
Shareholder's Share of Income, Credits, Deductions, etc.
Form 1120S (Schedule D)
Capital Gains and Losses and Built-in Gains
Form 1120X Amended
U.S. Corporation Income Tax Return
Form 1122 Authorization and Consent of Subsidiary
Corporation to be Included in a Consolidated Income Tax Return
Form 1127 Application
for Extension of Time for Payment of Tax
Form 1128 Application
to Adopt, Change or Retain a Tax Year
Form 11379 e-file Marketing
Tools Order
Form 1138 Extension
of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss
Carryback
Form 1139 Corporation
Application for Tentative Refund
Form 11C Occupational
Tax and Registration Return for Wagering
Form 12153 Request
for a Collection Due Process
Form 12203 Request
for Appeals Review
Form 12289 Contractor
Daily Shipping Report
Form 12507 Innocent
Spouse Statement
Form 12508 Innocent
Spouse Information Request
Form 12509 Statement
of Disagreement
Form 12510
Questionnaire for Requesting Spouse
Form 1310 Statement
of Person Claiming Refund Due a Deceased Taxpayer
Form 13206 Volunteer
Assistance Summary Report
Form 13217 Volunteer
Assistor's Tax Year 2002 Earned Income Tax Credit Eligibility Determination
Form 13285A Reducing
Tax Burden on America's Taxpayers
Form 13287 Bank
Payment Problem Identification
Form 13315 Partner
Volunteer Outreach Activity Report
Form 1363 Export
Exemption Certificate
Form 14411 Systemic
Advocacy Issue Submission
Form 1914 Computation
of Allowable MACRS/ACRS/Depreciation Deduction
Form 2031 Revocation of Exemption From Self-Employment
Tax fir Use by Ministers,Members of Religious Orders, and Christian Science
Practitioners
Form 2032 Contract Coverage
Under Title II of the Social Security Act
Form 2063 U.S.
Departing Alien Income Tax Statement
Form 2106-EZ
Unreimbursed Employee Business Expenses
Form 2106 Employee
Business Expenses
Form 211 Application
for Reward for Original Information
Form 211A State or
Local Law Enforcement
Form 2120 Multiple
Support Declaration
Form 2210
Underpayment of Estimated Tax by Individuals, Estates and Trusts
Form 2210F
Underpayment of Estimated Tax By Farmers and Fishermen
Form 2220
Underpayment of Estimated Tax By Corporations
Form 2290 Heavy
Highway Vehicle Use Tax Return
Form 2290EZ Heavy
Vehicle Use Tax Return for Filers With Single Vehicle
Form 2290SP
Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las
Carreteras
Form 23 Application
for Enrollment to Practice Before the Internal Revenue Service
Form 2333V Volunteer
Order
Form 2333X Taxpayer
Education Attachment Sheet
Form 2350 Application
for Extension of Time to File U.S. Income Tax Return
Form 2438
Undistributed Capital Gains Tax Return
Form 2439 Notice to
Shareholder of Undistributed Long-Term Capital Gains
Form 2441 Child and
Dependent Care Expenses
Form 2553 Election by
a Small Business Corporation
Form 2555 Foreign
Earned Income
Form 2555-EZ Foreign
Earned Income Exclusion
Form 2587 Application
for Special Enrollment Examination
Form 2678 Employer
Appointment of Agent
Form 2688 Application
for Additional Extension of Time To File U.S. Individual Income Tax Return
Form 2758 Application
for Extension of Time To File Certain Excise, Income, Information, and Other
Returns
Form 2848 Power of
Attorney and Declaration of Representative
Form 3115 Application
for Change in Accounting Method
Form 3468 Investment
Credit
Form 3491 Consumer Cooperative
Exemption Application
Form 3520 Annual
Return To Report Transactions With Foreign Trusts and Receipt of Certain
Foreign Gifts
Form 3520-A Annual
Information Return of Foreign Trust With a U.S. Owner
Form 3800 General
Business Credit
Form 3903 Moving
Expenses
Form 3911 Taxpayer
Statement Regarding Refund
Form 3975 Tax
Professionals Annual Mailing List Application and Order Blank
Form 4029 Application
for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
Form 4136 Credit For
Federal Tax Paid On Fuels
Form 4137 Social
Security and Medicare Tax On Unreported Tip Income
Form 4255 Recapture
of Investment Credit
Form 433-B Collection
Information Statement for Business
Form 433-A Collection
Information Statement for Individuals
Form 433-F Collection
Information Statement ACS
Form 4361 Application for Exemption From
Self-Employment Tax for Use By Ministers, Members of Religious Orders and
Christian Science Practitioners
Form 4419 Application
for Filing Information Returns Magnetically/Electronically
Form 4422 Application
for Certificate Discharging Property Subject To Estate Tax Lien
Form 4461 Application for Approval of Master or
Prototype and Regional Prototype Defined Contribution Plan (Info Copy Only)
Form 4461A Application for Approval of Master or
Prototype and Regional Prototype Defined Benefit Plan (Info Copy Only)
Form 4461B Application for Approval of Master or
Prototype Plan or Regional Prototype Plan (Mass Submitter Adopting Sponsor) (Info
Copy Only)
Form 4466 Corporation
Application for Quick Refund of Overpayment of Estimated Tax
Form 4506 Request for
Copy or Transcript of Tax
Form 4506A Request
for Public Inspection or Copy of Exempt or Political Organization IRS
Form 4562 Depreciation
and Amortization
Form 4563 Exclusion
of Income for Bona Fide Residents of American Samoa
Form 4626 Alternative
Minimum Tax - Corporations
Form 4684 Casualties
and Thefts
Form 4720 Return of Certain Excise Taxes on Charities and
Other Persons Under Chapters 41 and 42 of the Internal Revenue Code
Form 4768 Application for Extension of Time To File a
Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Form 4789 Currency
Transaction Report
Form 4790 Report of
International Transportation of Currency or Monetary Instruments
Form 4797 Sales of
Business Property
Form 4802 Transmittal
of Information Returns Reported Magnetically/Electronically (Continuation of
4804)
Form 4804 Transmittal
of Information Returns Reported Magnetically/Electronically
Form 4810 Request for
Prompt Assessment Under IR Code Section 6501(d)
Form 4835 Farm Rental
Income and Expenses
Form 4852 Substitute for W-2, Wage and Tax Statement,
or 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRA's Insurance Contracts, Etc.
Form 4868 Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return
Form 4876A Election
to Be Treated as an Interest Charge DISC
Form 4913 Taxpayer
Education Statistical Report
Form 4952 Investment
Interest Expense Deduction
Form 4970 Tax on
Accumulation Distribution of Trusts
Form 4972 Tax on
Lump-Sum Distributions
Form 4996
Electronic/Magnetic Media Filing Transmittal for Wage and Withholding
Tax Returns
Form 5074 Allocation of Individual Income Tax to Guam
or the Commonwealth of the Northern Mariana Islands (CNMI)
Form 5213 Election to Postpone Determination As To
Whether the Presumption Applies That an Activity is Engaged in for Profit
Form 5227
Split-Interest Trust Information Return
Form 5300 (Schedule Q)
Elective Determination Requests
Form 5300 Application
for Determination for Employee Benefit Plan (Info Copy Only)
Form 5303 Application
for Determination for Collectively Bargained Plan (Info Copy Only)
Form 5304-SIMPLE
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)
Form 5305-SA SIMPLE
Individual Retirement Custodial Account
Form 5305-RB Roth
Individual Retirement Annuity Endorsement
Form 5305 Traditional
Individual Retirement Trust Account
Form 5305-R Roth
Individual Retirement Trust Account
Form 5305-SIMPLE
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)
Form 5305-A Traditional
Individual Retirement Custodial Account
Form 5305-RA Roth
Individual Retirement Custodial Account
Form 5305-E Education
Individual Retirement Trust Account
Form 5305-EA
Education Individual Retirement Custodial Account
Form 5305-S SIMPLE
Individual Retirement Trust Account
Form
5305A-SEP Salary Reduction and Other
Elective Simplified Employee Pension - Individual Retirement Accounts
Contribution Agreement
Form 5305SEP
Simplified Employee Pension - Individual Retirement Accounts Contribution
Agreement
Form 5306 Application
for Approval of Prototype or Employer Sponsored Individual Retirement Account
Form 5306A Application for Approval of Prototype
Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees
of Small Employers (SIMPLE IRA Plan)
Form 5307 Application for Determination for Adopters of
Master or Prototype or Volume Submitter Plans (Info Copy Only)
Form 5308 Request for
Change in Plan/Trust Year
Form 5309 Application
for Determination of Employee Stock Ownership Plan
Form 5310 Application
for Determination Upon Termination (Info Copy Only)
Form 5310A Notice of Plan Merger or Consolidation,
Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified
Separate Lines of Business (Info Copy Only)
Form 5329 Additional
Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts
Form 5330 Return of
Excise Taxes Related to Employee Benefit Plans
Form 5434 Joint Board
for the Enrollment of Actuaries - Application for Enrollment
Form 5452 Corporate
Report of Nondividend Distributions
Form 5471 Information
Return of U.S. Persons With Respect To Certain Foreign Corporations
Form 5471 (Schedule J)
Accumulated Earnings and Profits (E&P) of Controlled Foreign
Coporation
Form 5471
(Schedule N) Return of Officers,
Directors, and 10% Or More Shareholders of a Foreign Personal Holding Company
Form 5471
(Schedule M) Transactions Between
Controlled Foreign Corporation and Shareholders or Other Related Persons
Form 5471 (Schedule
O) Organization or Reorganization of
Foreign Corporation, and Acquisitions and Dispositions of Its Stock
Form 5472 Information Return of a 25% Foreign-Owned
U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Form 5498 IRA
Contribution Information
Form 5498-MSA MSA or
Medicare+Choice MSA Information
Form 5498 IRA
Contribution Information
Form 5498-ESA
Coverdell ESA Contribution Instructions
Form 5500 (Schedule A)
Insurance Information (Info Copy Only)
Form 5500 (Schedule R)
Retirement Plan Information (Info Copy Only)
Form 5500
(Schedule SSA) Annual Registration
Statement Identifying Separated Participants With Deferred Vested Benefits
(Info Copy Only)
Form 5500 (Schedule T)
Qualified Pension Plan Coverage Information (Info Copy Only)
Form 5500 (Schedule C)
Service Provider Information (Info Copy Only)
Form 5500 (Schedule E)
ESOP Annual Information (Info Copy Only)
Form 5500 (Schedule G)
Financial Transaction Schedules (Info Copy Only)
Form 5500 (Schedule B)
Actuarial Information (Info Copy Only)
Form 5500 Annual
Return/Report of Employee Benefit Plan (Info Copy Only)
Form 5500 (Schedule I)
Financial Information - Small Plan (Info Copy Only)
Form 5500 (Schedule H)
Financial Information (Info Copy Only)
Form 5500 (Schedule D)
DFE/Participating Plan Information (Info Copy Only)
Form 5500 (Schedule P)
Annual Return of Fiduciary of Employee Benefit Trust (Info Copy Only)
Form 5500EZ Annual
Return of One Participant (Owners and Their Spouses) Retirement Plan (Info Copy
Only)
Form 5558 Application
for Extension of Time to File Certain Employee Plan Returns
Form 5578 Annual
Certification of Racial Nondiscrimination for a Private School Exempt From
Federal Income Tax
Form 56 Notice Concerning
Fiduciary Relationship
Form 56F Notice
Concerning Fiduciary Relationship of Financial Institution
Form 5712 Election To
Be Treated As a Possessions Corporation Under Section 936
Form 5712A Election
and Verification of the Cost Sharing or Profit Split Method Under Section
936(h)(5)
Form 5713 (Schedule B)
Specifically Attributable Taxes and Income (Section 999(c)(2))
Form 5713 (Schedule C)
Tax Effect of the International Boycott Provisions
Form 5713 (Schedule A)
International Boycott Factor (Section 999(c)(1))
Form 5713
International Boycott Report
Form 5735 Possessions
Corporation Tax Credit (Under Sections 936 and 30A)
Form 5735 (Schedule P)
Allocation of Income and Expenses Under Section 936(h)(5)
Form 5754 Statement by
Person(s) Receiving Gambling Winnings
Form 5768 Election/Revocation of Election By an
Eligible Section 501(c)(3) Organization to Make Expenditures To Influence
Legislation
Form 5884 Work
Opportunity Credit
Form 6069 Return of Excise Tax on Excess Contributions
to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192
Deduction
Form 6088
Distributable Benefits From Employee Pension Benefit Plans
Form 6118 Claim for
Refund of Income Tax Return Preparer Penalties
Form 6197 Gas Guzzler
Tax
Form 6198 At-Risk
Limitations
Form 6212-A
Examination Referral Checksheet A
Form 6212-B
Examination Referral Checksheet B
Form 6251 Alternative
Minimum Tax - Individuals
Form 6252 Installment
Sale Income
Form 637 Application
for Registration (For Certain Excise Tax Activities)
Form 6406 Short
Application for Determination for Minor Amendment of Employee Benefit Plan
(Info Copy Only)
Form 6466 Transmittal
of Forms W-4 Reported Magnetically/Electronically
Form 6467 Transmittal
of Forms W-4 Reported Magnetically/Electronically (Continuation)
Form 6478 Credit for
Alcohol Used as Fuel
Form 6497 Information
Return of Nontaxable Energy Grants or Subsidized Energy Financing
Form 6559 Transmitter
Report and Summary of Magnetic Media
Form 656 Offer in
Compromise
Form 656-A Additional
Basis for Compromise
Form 6627
Environmental Taxes
Form 6729 Volunteer
Tax Preparation Site Visitation Report
Form 673 Statement
for Claiming Benefits Provided by Section 911 of the Internal Revenue Code
Form 6744 VITA Test
and Answer Book
Form 6745 VITA
Re-Test and Answer Book
Form 6765 Credit for
Increasing Research Activities
Form 6781 Gains and
Losses From Section 1256 Contracts and Straddles
Form 7004 Application
for Automatic Extension of Time to File Corporation Income Tax Return
Form 7018-A
Agricultural Employer's Order Blank for Forms
Form 7018 Employer's
Order Blank for Forms
Form 706 United
States Estate (and Generation-Skipping Transfer) Tax Return
Form 706A United
States Additional Estate Tax Return
Form 706CE
Certification of Payment of Foreign Death Tax
Form 706D United
States Additional Estate Tax Return Under Code Section 2057
Form 706GS(D-1)
Notification of Distribution From a Generation-Skipping Trust
Form 706GS(D)
Generation-Skipping Transfer Tax Return for Distributions
Form 706GS(T)
Generation Skipping Transfer Tax Return for Terminations
Form 706NA United
States Estate (and Generation-Skipping Transfer) Tax Return
Form 706QDT United
States Estate Tax Return for Qualified Domestic Trusts
Form 709 United
States Gift (and Generation-Skipping Transfer) Tax Return
Form 709A United
States Short Gift Tax Return
Form 712 Life
Insurance Statement
Form 720 Quarterly
Federal Excise Tax Return
Form 720 Quarterly
Federal Excise Tax Return
Form 720-CS Carrier
Summary Report
Form 720-TO Terminal
Operator Report
Form 720 Quarterly
Federal Excise Tax Return
Form 720X Amended
Quarterly Federal Excise Tax Return
Form 730 Tax on
Wagering
Form 8023 Corporate
Qualified Stock Purchase Elections
Form 8027 Employer's
Annual Information Return of Tip Income and Allocated Tips
Form 8027T
Transmittal of Employer's Annual Information Return of Tip Income and
Allocated Tips
Form 8038 Information
Return for Tax-Exempt Private Activity Bond Issues
Form 8038G
Information Return for Tax-Exempt Governmental Obligations
Form 8038GC
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases
and Installment Sales
Form 8038R Recovery
of Overpayment Under Arbitrage Rebate Provisions
Form 8038T Arbitrage
Rebate and Penalty in Lieu of Arbitrage Rebate
Form 8050 Direct
Deposit of Corporate Tax Refund
Form 8082 Notice of
Inconsistent Treatment or Amended Return
Form 8109B Federal
Tax Deposit Coupon (Over the Counter Version) (Info Copy Only)
Form 8160-E
Finally...a Way to File Your Taxes Without Paper
Form 8160-A
1120/1120-A Tax Package Postcard
Form 8160-B 1120S Tax
Package Postcard
Form 8160 Tax Package
Postcard
Form 8160-C 1065
Package Postcard
Form 8233 Exemption From Withholding on Compensation
for Independent Personal Services of a Nonresident Alien Individual
Form 8264 Application
for Registration of a Tax Shelter
Form 8271 Investor
Reporting of Tax Shelter Registration Number
Form 8274 Certification by Churches and Qualified
Church-Controlled Organizations Electing Exemption From Employer Social
Security and Medicare Taxes
Form 8275 Disclosure
Statement
Form 8275-R
Regulation Disclosure Statement
Form 8281 Information
Return for Publicly Offered Original Issue Discount Instruments
Form 8282 Donee
Information Return (Sale, Exchange or Other Disposition of Donated Property)
Form 8283 Noncash
Charitable Contributions
Form 8288 U.S.
Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real
Property Interests
Form 8288A Statement
of Withholding on Dispositions by Foreign Persons of U.S. Real Property
Interests
Form 8288B Application for Withholding Certificate for Dispositions
by Foreign Persons of U.S. Real Property Interests
Form 8300 Report of
Cash Payments Over $10,000 Received In a Trade or Business
Form 8302 Direct
Deposit of Tax Refund of $1 Million or More
Form 8308 Report of a
Sale or Exchange of Certain Partnership Interests
Form 8316 Information Regarding Request for Refund of
Social Security Tax Erroneously Withheld on Wages Received by a Nonresident
Alien on an F, J, or M Type Visa
Form 8328
Carryforward Election of Unused Private Activity Bond Volume Cap
Form 8329 Lender's
Information Return for Mortgage Credit Certificates (MCCs)
Form 8330 Issuer's
Quarterly Information Return for Mortgage Credit Certificates (MCCs)
Form 8332 Release of Claim
to Exemption for Child of Divorced or Separated Parents
Form 8362 Currency
Transaction Report by Casinos
Form 8379 Injured
Spouse Claim and Allocation
Form 8396 Mortgage
Interest Credit
Form 8404 Interest Charge
on DISC-Related Deferred Tax Liability
Form 843 Claim for
Refund and Request for Abatement
Form 8453-P U.S.
Partnership Declaration and Signature for Electronic Filing
Form 8453 U.S.
Individual Income Tax Declaration for Electronic Filing
Form 8453-OL U.S.
Individual Income Tax Declaration for On-Line Services Electronic Filing
Form 8453-F U.S.
Estate or Trust Income Tax Declaration and Signature for Electronic and
Magnetic Media Filing
Form 8498 Program
Sponsor Agreement for Continuing Education for Enrolled Agents
Form 8508 Request for Waiver From Filing Information
Returns on Magnetic Media (Forms W-2, W-2G, 1042S, 1098, 1099 Series, 5498,
5498-MSA, and 8027)
Form 851 Affiliations
Schedule
Form 8546 Claim for
Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or
Misplaced Payment Check
Form 8554 Application
for Renewal of Enrollment to Practice Before the Internal Revenue Service
Form 8582 Passive
Activity Loss Limitations
Form 8582CR Passive
Activity Credit Limitations
Form 8586 Low-Income
Housing Credit
Form 8594 Asset
Acquisition Statement
Form 8596 Information
Return for Federal Contracts
Form 8596A Quarterly
Transmittal of Information Returns for Federal Contracts
Form 8606
Nondeductible IRAs and Coverdell ESA's
Form 8609 (Schedule A)
Annual Statement
Form 8609 Low-Income
Housing Credit Allocation Certification
Form 8610 (Schedule A)
Carryover Allocation of Low-Income Housing Credit
Form 8610 Annual
Low-Income Housing Credit Agencies Report
Form 8611 Recapture
of Low-Income Housing Credit
Form 8612 Return of
Excise Tax on Undistributed Income of Real Estate Investment Trusts
Form 8613 Return of
Excise Tax on Undistributed Income of Regulated Investment Company
Form 8615 Tax for Children
Under Age 14 Who Have Investment Income of More Than $1,400
Form 8621 Return by a
Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Form 8633 Application
to Participate in the IRS e-file Program
Form 8635 BPOL Order
Blank for Fed. Income Tax Forms
Form 8655 Reporting
Agent Authorization for Magnetic Tape/Electronic Filers
Form 8689 Allocation
of Individual Income Tax to the Virgin Islands
Form 8693 Low-Income
Housing Credit Disposition Bond
Form 8697 Interest
Computation Under the Look-Back Method for Completed Long-Term Contracts
Form 8703 Annual
Certification of a Residential Rental Project
Form 8716 Election to
Have a Tax Year Other Than a Required Tax Year
Form 8717 User Fee
for Employee Plan Determination Letter Request
Form 8718 User Fee
for Exempt Organization Determination Letter Request
Form 872 Consent to
Extend Time to Assess Tax
Form 8725 Excise Tax
on Greenmail
Form 872B Consent to
Extend Time to Assess Miscellaneous Excise Taxes
Form 872D Consent to
Extend Time on Assessment of Tax Return Preparer Penalty
Form 8734 Support
Schedule for Advance Ruling Period
Form 8736 Application for Automatic Extension of Time
to File U.S. Return for a Partnership, REMIC, or for Certain Trusts
Form 8752 Required
Payment or Refund Under Section 7519
Form 8800 Application for an Additional Extension of
Time to File a U.S. Return for a Partnership, REMIC or for Certain Trusts
Form 8801 Credit for
Prior Year Minimum Tax - Individuals, Estates, and Trusts
Form 8804 Annual
Return for Partnership Withholding Tax (Section 1446)
Form 8805 Foreign
Partner's Information Statement of Section 1446 Withholding tax
Form 8809 Request for
Extension of Time to File Information Returns
Form 8810 Corporate
Passive Activity Loss and Credit Limitations
Form 8811 Information Return for Real Estate Mortgage
Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
Form 8812 Additional
Child Tax Credit
Form 8813 Partnership
Withholding Tax Payment (Section 1446)
Form 8814 Parent's
Election to Report Child's Interest and Dividends
Form 8815 Exclusion
of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
Form 8816 Special
Loss Discount Account and Special Estimated Tax Payments for Insurance
Companies
Form 8817 Allocation
of Patronage and Nonpatronage Income and Deductions
Form 8818 Optional To
Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989
Form 8819 Dollar
Election Under Section 985
Form 8820 Orphan Drug
Credit
Form 8821 Tax
Information Authorization
Form 8822 Change of
Address
Form 8823 Low-Income
Housing Credit Agencies Report of Noncompliance or Building Disposition
Form 8824 Like-Kind
Exchanges
Form 8825 Rental Real
Estate Income and Expenses of a Partnership or an S Corporation
Form 8826 Disabled
Access Credit
Form 8827 Credit for
Prior Year Minimum Tax - Corporations
Form 8828 Recapture
of Federal Mortgage Subsidy
Form 8829 Expenses
for Business Use of Your Home
Form 8830 Enhanced
Oil Recovery Credit
Form 8831 Excise
Taxes on Excess Inclusions of REMIC Residual Interests
Form 8832 Entity
Classification Election
Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8834 Qualified
Electric Vehicle Credit
Form 8835 Renewable
Electricity Production Credit
Form 8837 Notice of
Adoption of Revenue Procedure Model Ammendments
Form 8838 Consent to
Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
Form 8839 Qualified
Adoption Expenses
Form 8840 Closer
Connection Exception Statement for Aliens
Form 8842 Election to
Use Different Annualization Periods for Corporation Estimated Tax
Form 8843 Statement
for Exempt Individuals and Individuals with a Medical Condition
Form 8844 Empowerment
Zone and Renewal Community Employment Credit
Form 8845 Indian
Employment Credit
Form 8846 Credit for
Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Form 8847 Credit for Contributions
to Selected Community Development Corporations
Form 8848 Consent to Extend the Time to Assess the
Branch Profits Tax Under Regulations Sections 1.884-2T(a) and (c)
Form 8849 Claim for
Refund of Excise Taxes
Form 8849 (Schedule 2)
Sales by Registered Ultimate Vendors of Undyed Diesel Fuel and Undyed
Kerosene
Form 8849 (Schedule 3)
Gasohol Blending
Form 8849 (Schedule 5)
Section 4081(e) Claims
Form 8849 (Schedule 1)
Nontaxable Use of Fuels
Form 8849 (Schedule 6)
Other Claims
Form 8849 (Schedule 4)
Sales by Gasoline Wholesale Distributors
Form 8850
Pre-Screening Notice and Certification Request for the Work Opportunity
and Welfare-to-Work Credits
Form 8851 Summary of
Medical Savings Accounts
Form 8852 Currency
Transaction Report by Casinos-Nevada
Form 8853 Archer MSAs
and Long-Term Care Insurance Contracts
Form 8854
Expatriation Information Statement
Form 8857 Request for
Innocent Spouse Relief
Form 8857SP Request
for Innocent Spouse Relief (Spanish)
Form 8859 District of
Columbia First-Time Homebuyer Credit
Form 8860 Qualified
Zone Academy Bond Credit
Form 8861
Welfare-to-Work Credit
Form 8862 Information
To Claim Earned Income Credit After Disallowance
Form 8863 Education
Credits (Hope and Lifetime Learning Credits)
Form 8865 (Schedule P)
Acquisitions, Dispositions, and Changes of Interests in a Foreign
Partnership
Form 8865 Return of
U.S. Persons With Respect to Certain Foreign Partnerships
Form 8865 (Schedule O)
Transfer of Property to a Foreign Partnership
Form 8865 (Schedule K-1)
Partner's Share of Income, Credits. Deductions, etc.
Form 8866 Interest Computation Under the Look-Back
Method for Property Depreciated Under the Income Forecast Method
Form 8867 Paid Preparer's
Earned Income Credit Checklist
Form 8868 Application
for Extension of Time To File an Exempt Organization Return
Form 8869 Qualified
Subchapter S Subsidiary Election
Form 8870 Information
Return for Transfers Associated With Certain Personal Benefit Contracts
Form 8872 Political
Organization Report of Contributions and Expenditures
Form 8873
Extraterritorial Income Exclusion
Form 8874 New Markets
Credit
Form 8875 Taxable
REIT Subsidiary Election
Form 8876 Excise Tax
on Structured Settlement Factoring Transactions
Form 8878 IRS e-file
Signature Authorization-Application for Extension of Time to File
Form 8879 IRS e-file
Signature Authorization
Form 8880 Credit for
Qualified Retirement Savings Contributions
Form 8881 Credit for
Small Employer Pension Plan Startup Costs
Form 8882 Credit for
Employer-Provided Child Care Facilities and Services
Form 8883 Asset
Allocation Statement Under Section 338
Form 8884 New York
Liberty Zone Business Employee Credit
Form 8885 Health Insurance
Credit for Eligible Recipients
Form 8886 Reportable
Transaction Disclosure Statement
Form 8887 Health
Insurance Credit Eligible Certificate
Form 9041 Application
for Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns
Form 907 Agreement to
Extend the Time to Bring Suit
Form 911 Application
for Taxpayer Assistance Order (ATAO)
Form 926 Return by a
U.S. Transferor of Property to a Foreign Corporation
Form 928 Fuel Bond
Form 9325
Acknowledgement and General Information for Taxpayers Who File Returns
Electronically
Form 940 Employer's
Annual Federal Unemployment (FUTA) Tax Return
Form 940-PR Planilla
Para La Declaracion Anual Del Patrono La Contribcion Federal Para El Desempleo
(FUTA)
Form 940EZ Employer's
Annual Federal Unemployment (FUTA) Tax Return
Form 941-PR (Schedule B)
Registro Suplementario De La Obligacion Contributiva Federal Del Patrono
Form 941 Employer's
Quarterly Federal Tax Return
Form 941 (Schedule B)
Employer's Record of Federal Tax Liability
Form 941 Employer's
Quarterly Federal Tax Return
Form 941-PR Planilla Para La Declaracion Trimestral Del
Patrono -La Contribucion Federal Al Seguro Social Y Al Seguro Medicare
Form 941C Supporting
Statement to Correct Information
Form 941CPR Planilla Para La Correccion De Informacion
Facilitada Anteriormente en Cumplimiento Con La Ley Del Seguro Social Y Del
Seguro Medicare
Form 941M Employer's
Monthly Federal Tax Return
Form 941SS Employer's
Quarterly Federal Tax Return
Form 9423 Collection
Appeal Request
Form 943-PR Planilla
Para la Declaracion Anual De La Contribucion Del Patrono De Empleados Agricolas
Form 943 Employer's
Annual Tax Return for Agricultural Employees
Form 943A
Agricultural Employer's Record of Federal Tax Liability
Form 943A-PR Registro
De La Obligation contributiva Del Patrono Agricola
Form 945 Annual
Return of Withheld Federal Income Tax
Form 945-A Annual
Record of Federal Tax Liability
Form 9452 Filing
Assistance Program
Form 9465 Installment
Agreement Request
Form 9465SP
Installment Agreement Request (Spanish)
Form 952 Consent to
Extend Period of Limitation on Assessment of Income Taxes
Form 966 Corporate
Dissolution or Liquidation
Form 970 Application
to Use Lifo Inventory Method
Form 972 Consent of
Shareholder to Include Specific Amount in Gross Income
Form 973 Corporation
Claim for Deduction for Consent Dividends
Form 976 Claim for Deficiency Dividends Deductions by
a Personal Holding Company, Regulated Investment Company, or Real Estate
Investment Trust
Form 9783 EFTPS
Individual Enrollment
Form 982 Reduction of
Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis
Adjustment)
Form 990 Return of
Organization Exempt from Income Tax
Form 990 (Schedule A)
Organization Exempt Under Section 501(c)(3)
Form 990, 990EZ, 990-PF (Sch B Schedule of Contributors
Form 990BL
Information and Initial Excise Tax Return for Black Lung Benefit Trusts
and Certain Related Persons
Form 990C Farmers'
Cooperative Association Income Tax Return
Form 990EZ Short
Return of Organization Exempt from Income Tax
Form 990PF Return of Private Foundation or Section
4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
Form 990T Exempt Organization
Business Income Tax Return (and proxy tax under section 6033(e))
Form 990W Estimated
Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
Form CT-2 Employee
Representative's Quarterly Railroad Tax Return
Form CT-1 Employer's
Annual Railroad Retirement Tax Return
Form FinCen 103
Currency Transaction Report by Casinos
Form FinCen 101A
Suspicious Activity Report - Securities and Futures Industry
Instructions
Form FinCen 101
Suspicious Activity Report - Securities and Futures Industry
Form FinCin 102
Suspicious Activity Report - Casinos and Card Clubs
Form FinCin 102A
Instructions
Form SS-16
Certificate of Election of Coverage
Form SS-5 Application
for a Social Security Number Card (Original, Replacement or Correction)
Form SS-8
Determination of Worker Status for Purposes of Federal Employment Taxes
and Income Tax Withholding
Form SS-10 Consent to
Extend Time to Assess Employment Taxes
Form SS-8PR Determinacion del Estado de Empleo de un
Trabajador para Propositos de Las Contribuciones Federales
Form SS-4PR Solicitud
de Numero de Identificacion Patronal (EIN)
Form SS-4 Application
for Employer Identification Number
Form T (Timber)
Forest Activities Schedules
Form TD F 90-22.56
Suspicious Activity Report by Money Services Business
Form TD F 90-22.56A
Continuation - Item 26
Form TD F 90-22.53
Designation of Exempt Person
Form TD F 90-22.56B
Instructions
Form TD F 90-22.1
Report of Foreign Bank and Financial Accounts
Form TD F 90-22.47 Suspicious
Activity Report
Form TD F 90-22.55
Registration of Money Services Business
Form W-8ECI Certificate of Foreign Person's Claim for
Exemption From Withholding on Income Effectively Connected With the Conduct of a
Trade or Business in the United States
Form W-3PR Informe de
Comprobantes de Retencion Transmittal of Withholding Statements (Info Copy
Only)
Form W-2GU Guam Wage
and Tax Statement (Info Copy Only)
Form W-2G Certain
Gambling Winnings (Info Copy Only)
Form W-4S Request for
Federal Income Tax Withholding from Sick Pay
Form W-5 Earned
Income Credit Advance Payment Certificate
Form W-4 Employee's
Withholding Allowance Certificate
Form W-3SS
Transmittal of Wage and Tax Statements (Info Copy Only)
Form W-3 Transmittal
of WAGE and Tax Statements (Info Copy Only)
Form W-2GU Guam Wage
and Tax Statement (Info Copy Only)
Form W-2G Certain
Gambling Winnings (Info Copy Only)
Form W-4 Employee's
Withholding Allowance Certificate
Form W-2G Certain
Gambling Winnings (Info Copy Only)
Form W-3SS
Transmittal of Wage and Tax Statements (Info Copy Only)
Form W-2AS American
Samoa Wage and Tax Statement (Info Copy Only)
Form W-2GU Guam Wage
and Tax Statement (Info Copy Only)
Form W-3SS
Transmittal of Wage and Tax Statements (Info Copy Only)
Form W-2VI U.S.
Virgin Islands Wage and Tax Statement (Info Copy Only)
Form W-7(SP)
Solicitud de Numero de Identicacion Personal del Contribuyente del
Servicio de Impuestos Internos
Form W-7 Application
for IRS Individual Taxpayer Identification Number
Form W-2C Corrected
Wage and Tax Statement
Form W-3C Transmittal
of Corrected Wage and Tax Statements
Form W-5 Earned
Income Credit Advance Payment Certificate
Form W-8EXP
Certificate of Foreign Government or Other Foreign Organization
forUnited States Tax Withholding
Form W-8IMY Certificate of Foreign Intermediary, Foreign
Partnership, or Certain U.S. Branches for United States TaxWithholding
Form W-2VI U.S. Virgin
Islands Wage and Tax Statement (Info Copy Only)
Form W-8BEN
Certificate of Foreign Statusof Beneficial Owner for United States Tax
Withholding
Form W-4P Withholding
Certificate for Pension or Annuity Payments
Form W-9S Request for
Student's or Borrower's Social Security Number and Certification
Form W-7A Application
for Taxpayer Identification Number for Pending U.S. Adoptions
Form W-7P Application
for Preparer Tax Identification Number
Form W-10 Dependent
Care Provider's Identification and Certification
Form W-4V Voluntary
Withholding Request
Form W-3PR Informe de
Comprobantes de Retencion Transmittal of Withholding Statements (Info Copy
Only)
Form W-4P Withholding
Certificate for Pension or Annuity Payments
Form W-4S Request for
Federal Income Tax Withholding from Sick Pay
Form W-2VI U.S.
Virgin Islands Wage and Tax Statement (Info Copy Only)
Form W-3 Transmittal
of WAGE and Tax Statements (Info Copy Only)
Form W-2 Wage and Tax
Statement (Info Copy Only)
Form W-2AS American
Samoa Wage and Tax Statement (Info Copy Only)
Form W-9 Request for
Taxpayer Identification Number and Certification
Form W-2G Certain
Gambling Winnings (Info Copy Only)
Form W-2AS American
Samoa Wage and Tax Statement (Info Copy Only)
Form W-3CPR Transmision de Comprobantes de Retencion
Corregidos
Form W-2 Wage and Tax
Statement (Info Copy Only)
The above was just the federal taxes. Now for the states,
or at least one of them.
Five Hundred and Ninety-Seven New York State Tax Forms
AU-11 Application for Credit or Refund of Sales or Use Tax
AU-196.10 Notification of Sale, Transfer or Assignment in
Bulk
AU-2.14 Consent
Extending Period of Limitation for Assessment of Sales and Use Taxes Under
Articles 28 and 29 of the Tax Law Limited Scope Audits
AU-281.17 Survivor's Affidavit
AU-281.18 Special Survivor's Affidavit
AU-298 Application for a Direct Payment Permit
AU-432 Bond of Distributor of Automotive Fuel
AU-473 Reimbursement Application for Petroleum Business Tax on
Fuel Used for Commercial Gallonage
AU-474 Application for Refund of the Petroleum Business Tax
Because of a Bad Debt
AU-629
Application for Refund/Reimbursement of Taxes Paid on Fuel Sold to Governmental
Entities by Registered Distributors
AU-630 Application for Reimbursement of the Petroleum
Business Tax
AU-631 Application for Reimbursement of Taxes Paid on Fuel
Used in a Vessel Engaged in Commercial Fishing
CG-100-A Application for License as a Cigarette Agent or
Agent/Wholesaler
CG-100-A-C List of Items Required to be Submitted with
Cigarette Agent/Wholesale Dealer Application
CG-100-AF Important Notice to Cigarette Agents and Cigarette
Agent/Wholesale Dealers
CG-100-C Checklist for Applications CG-100-A, CG-100-W and
CG-100-V
CG-100-F-I Instructions for Form DCJS-4
CG-100-L Cigarette Agent/Wholesaler-Lessor Identification
CG-100-P Personal Questionnaire
CG-100-V Application for License as a Wholesale Cigarette
Dealer Who Only Operates Vending Machines
CG-100-V-F Important Notice to Cigarette Wholesale Dealers -
Vending Machine Operators Only
CG-100-W
Application for License as a Wholesale Cigarette Dealer Other Than Those Who
Only Operate Vending Machines
CG-100-WF Important Notice to Wholesale Dealers of
Cigarettes
CG-11 Cigarette Tax Floor Tax Return
CG-114 Claim for Redemption/Refund of Cigarette Tax Stamps
and Prepaid Sales Tax
CG-15 Cigarette Use Tax Return
CG-30 Certification of Tobacco Master Settlement Agreement
Status
CG-30.1 Information Regarding Brands Sold in New York
CG-30.2 Information Regarding Escrow Payment
CG-5 Nonresident Agent Cigarette Tax Report
CG-5.1 Schedule A - Cigarettes Received with New York Stamps
Affixed
CG-5.2 Schedule C - Sales and Transfers of Unstamped
Cigarettes Within New York State
CG-5.4/6.4 Schedule E - Sale of Cigarettes to Dealer/Vendors
on American Indian Reservations
CG-5.5/6.5 Schedule F - Sales of Cigarettes Exceeding 6,000
Cartons
CG-5/6-ATT Schedule B - Cigarettes Packages Stamped During
the Month
CG-6 Resident Agent Cigarette Tax Report
CG-6.1 Schedule A - Unstamped Cigarettes Manufactured,
Purchased, or Otherwise Acquired During the Month
CG-6.2 Schedule C - Sales, Transfers, and Returns of
Unstamped Cigarettes Outside New York State
CG-6.3 Schedule D - Sales, Transfers, and Returns of
Unstamped Cigarettes Within New York State
CMS-1 Request for Conciliation Conference
CT-13 Unrelated Business Income Tax Return
CT-183 Transportation and Transmission Corporation Franchise
Tax Return on Capital Stock
CT-183-M Transportation and Transmission Corporation MTA
Surcharge Return
CT-184 Transportation and Transmission Corporation Franchise
Tax Return on Gross Earnings
CT-184-M Transportation and Transmission Corporation MTA
Surcharge Return
CT-184-R Foreign Bus and Taxicab Corporation Tax Return
CT-185 Cooperative Agricultural Corporation Franchise Tax
Return
CT-186 Utility Corporation Franchise Tax Return
CT-186-A Utility Services Tax Return - Gross Operating
Income
CT-186-A/M Utility Services MTA Surcharge Return
CT-186-E Telecommunications Tax Return and Utility Services
Tax Return
CT-186-EZ Telecommunications Tax Return - Short Form
CT-186-M Utility Corporation MTA Surcharge Return
CT-186-P Utility Services Tax Return - Gross Income
CT-186-P/M Utility Services MTA Surcharge Return
CT-187 Election or Revocation of Election by Railroad and
Trucking Corporations To Be Taxable Under Article 9
CT-189 Tax on Importation of Gas Services - For Tax Period
3/1/2003 through 5/31/2003
CT-189 Tax on Importation of Gas Services - For Tax Period
12/1/2002 through 2/28/2003
CT-189-WR Claim for Refund of Section 189 Tax and Tax
Surcharges
CT-222 Underpayment of Estimated Tax by a Corporation
CT-240 Foreign Corporation License Fee Return
CT-245 Maintenance Fee and Activities Return For a Foreign
Corporation Disclaiming Tax Liability
CT-247 Application for Exemption from Corporation Franchise
Taxes By a Not-for-Profit Organization
CT-249 Claim for Long-Term Care Insurance Credit
CT-250 Credit for Purchase of an Automated External
Defibrillator
CT-3 General Business
Corporation Franchise Tax Return
CT-32 Banking Corporation Franchise Tax Return
CT-32-A Banking Corporation Combined Franchise Tax Return
CT-32-A/B Combined Group Detail Spreadsheet
CT-32-A/C Report by a Banking Corporation Included in a
Combined Franchise Tax Return
CT-32-M Banking Corporation MTA Surcharge Return
CT-32-S New York Bank S Corporation Franchise Tax Return
CT-33 Insurance Corporation Franchise Tax Return
CT-33.1 Claim for CAPCO Credit
CT-3360 Federal Changes to Corporate Taxable Income
CT-33-A Insurance Corporation Combined Franchise Tax Return
CT-33-A/B Subsidiary Detail Spreadsheet
CT-33-A-ATT Attachment to Form CT-33-A - Schedules A, B, C,
D, and E
CT-33-C Captive Insurance Company Franchise Tax Return
CT-33-D Tax on Premiums Paid or Payable To an Unauthorized
Insurer
CT-33-M Insurance Corporation MTA Surcharge Return
CT-33-R Claim for Retaliatory Tax Credits
CT-34-SH New York S Corporation Shareholders' Information
Schedule
CT-397 Report of Annual License Fee
CT-399 Depreciation Adjustment Schedule
CT-3-A General Business Corporation Combined Franchise Tax
Return
CT-3-A/ATT Schedules A, B, and C - Attachment to Form CT-3-A
CT-3-A/B Subsidiary Detail Spreadsheet - Attachment to Form
CT-3-A
CT-3-A/C Report by a Corporation Included in a Combined
Franchise Tax Return
CT-3-ATT Schedules B, C, D, and E - Attachment to Form CT-3
CT-3-B Tax Exempt Domestic International Sales Corporation (DISC)
Information Return
CT-3-C Consolidated Franchise Tax Return
CT-3M/4M General Business Corporation MTA Surcharge Return
CT-3-S New York S Corporation Franchise Tax Return
CT-3-S-A New York S Corporation Combined Franchise Tax
Return
CT-3-S-A/ATT Schedules A, B, and C - Attachment to Form
CT-3-S-A
CT-3-S-A/B
Combined Group Detail Spreadsheet - Attachment to Form CT-3-S-A New York S
Corporation Combined Franchise Tax Return
CT-3-S-A/C Report by an S Corporation Included in a Combined
Franchise Tax Return
CT-3-S-ATT Schedules A, B, C, D, and E - Attachment to Form
CT-3-S
CT-4 General Business Corporation Franchise Tax Return Short
Form
CT-40 Claim for Alternative Fuels Credit
CT-400-MN Estimated Tax for Corporations for tax year 2003
CT-400-MN Estimated Tax for Corporations for tax year 2002
CT-41 Claim for Credit for Employment of Persons with
Disabilities
CT-43 Claim for Special Additional Mortgage Recording Tax
Credit
CT-44 Claim for Investment Tax Credit for the Financial
Services Industry
CT-46 Claim for Investment Tax Credit
CT-46-ATT Credit for Rehabilitation Expenses for Retail
Enterprises and Historic Barns
CT-47 Claim for Farmers' School Tax Credit
CT-4-S New York S Corporation Franchise Tax Return (Short
Form for Small Businesses)
CT-5 Request for Six-Month Extension to File (For
franchise/business taxes, MTA surcharge, or both)
CT-5.1 Request for Additional Extension of Time to File (For
franchise/business taxes, MTA surcharge, or both)
CT-5.3 Request
for Six-Month Extension to File - Combined Franchise Tax Return or Combined MTA
Surcharge Return, or Both
CT-5.4 Request for Six-Month Extension to File New York S
Corporation Franchise Tax Return
CT-5.9 Request for Three-Month Extension To File (For
Article 9 Tax Return, MTA Surcharge, or Both)
CT-5.9-E Request for Three-Month Extension To File Form
CT-186-E or Form CT-186-EZ (short form)
CT-51 Combined Filer Statement for Newly Formed Groups Only
CT-6 Election by a Federal S Corporation to be treated As a
New York S Corporation
CT-6.1 Termination of Election to be Treated As a New York S
Corporation
CT-601 Claim for EZ Wage Tax Credit
CT-601.1 Claim for ZEA Wage Tax Credit
CT-602 Claim for EDZ Capital Tax Credit
CT-603 Claim for EZ Investment Tax Credit and EZ Employment
Incentive Credit
CT-604 Claim for QEZE Credit for Real Property Taxes and
QEZE Tax Reduction Credit
CT-604-CP Claim for QEZE Credit for Real Property Taxes and
QEZE Tax Reduction Credit for Corporate Partners
CT-605 Claim for EZ Investment Tax Credit and EZ Employment
Incentive Credit for the Financial Services Industry
CT-60-QSSS
Qualified Subchapter S Subsidiary Information Schedule (Attach to your
franchise tax return, Form CT-3, CT-4, CT-3-A, CT-3-S, CT-4-S, CT-3-S-A, CT-32,
CT-32-S, or CT-32-A)
CT-8 Claim for Credit or Refund of Corporation Tax Paid
CT-9 Claim for Tentative Refund Based upon Carryback of Net
Operating Loss
DTF-1000 Real Property Transfer Gains Tax Schedule of
Original Purchase Price for the Final Computation
DTF-1001 Real Property Transfer Gains Tax Final
Computation
DTF-1004 Real Property Transfer Gains Tax Schedule of Units,
Shares, or Parcels Transferred Before June 15, 1996
DTF-17 Application for Registration as a Sales Tax
Vendor. See Publication 910 for a
listing of the NAICS codes.
DTF-17-ATT Schedule of Business Locations For a Consolidated
Filer
DTF-24 Application for New Jersey and New York Simplified
Sales and Use Tax Reporting
DTF-24.1 Application for Connecticut/New York State
Simplified Sales and Use Tax Reporting
DTF-280 Tax Information Authorization
DTF-350 Group Affidavit
DTF-383* Income
Tax Installment Payment Agreement Request - This form is available as an online
Web application; click here
DTF-4 Offer in Compromise
DTF-4.1 Offer in Compromise Fully Determined Liability
DTF-406 Claim for Refund (Truck mileage tax)
DTF-5 Statement of Financial Condition and Other Information
DTF-505 Authorization for Release of Photocopies of Tax
Returns and/or Tax Information
DTF-620 Application for Certification of a Qualified
Emerging Technology Company
DTF-621 Claim for QETC Employment Credit
DTF-622 Claim for QETC Capital Tax Credit
DTF-623 Claim for Industrial or Manufacturing Business (IMB)
Credit
DTF-624 Claim for Low-Income Housing Credit
DTF-625 Low-Income Housing Credit Allocation Certification
DTF-625-ATT Low-Income Housing Credit Annual Statement
DTF-630 Claim for Green Building Credit
DTF-632 Claim for Transportation Improvement Contribution
Credit
DTF-65 Authorization for Release of Tax Return Information
DTF-716
Application for Registration of Retail Dealers and Vending Machines for Sales
of Cigarettes or Tobacco Products (January 1, 2003 through December 31, 2003)
DTF-719-MN Renewal
Application for Registration of Retail Dealers and Vending Machines for Sales
of Cigarettes or Tobacco Products (January 1, 2003 through December 31, 2003)
DTF-723 Application for Show Permit and Notice of Show
DTF-727 Report of Show
DTF-728 Application for Entertainment Promoter Certificate
DTF-730 Report of Entertainment Event
DTF-80 Application for a Qualified Empire Zone Enterprise
(QEZE) Sales Tax Certification
DTF-801
Certificate of Individual Indian Exemption from State Taxes on Property or
Services Delivered on a Reservation
DTF-802 Statement
of Transaction--Sale or Gift of Motor Vehicle, All-Terrain Vehicle (ATV),
Vessel (Boat), or Snowmobile LINK TO NYS
DEPT OF MOTOR VEHICLES
DTF-803 Claim for
Sales Tax Exemption - Title/Registration Motor Vehicle, All Terrain Vehicle
(ATV), Vessel (Boat), or Snowmobile
DTF-804 Claim for
Credit of Sales Tax Paid to Another State - For Motor Vehicle, All Terrain
Vehicle (ATV), Vessel (Boat), or Snowmobile
DTF-806 Application for Refund and/or Credit of Sales or Use
Tax Paid on Casual Sale of Motor Vehicles
DTF-820 Certificate of Nonresidency of New York State and/or
Local Taxing Jurisdiction
DTF-95 Business Tax Account Update (.03 mb); Description of
Form DTF-95
DTF-96 Report of Address Change for Business Tax Accounts
DTF-996.25-MN Notice of Taxpayer Rights
ET-115 New York State Estate Tax Report of Federal Audit
Changes
ET-115.1 New York State Estate Tax Report of Federal Audit
Changes
ET-117 Release of Lien of Estate Tax
ET-130 Tentative Payment of Estate Tax
ET-133 Application for Extension of Time To File and/or Pay
Estate Tax
ET-14 Estate Tax Power of Attorney
ET-141 New York State Estate Tax Domicile Affidavit
ET-190 Computation of Credit For Estate Tax on Prior
Transfers
ET-20 Stipulation Reserving Domicile
ET-30 Application for Waivers/Releases of Estate Tax Lien
ET-411 Computation of Estate Tax Credit For Agricultural
Exemption
ET-412 Computation of Estate Tax Credit for Gift Tax
ET-415 Application for Deferred Payment of Estate Tax
ET-416 Computation of Estate Tax Credit For Closely Held
Businesses
ET-417 Computation of Family-owned Business Exclusion
ET-417-D Computation of the Family-Owned Business Interest
Deduction
ET-418 Computation of Qualified Conservation Easement
Exclusion
ET-419 Computation of Exclusion for a Victim of Nazi
Persecution
ET-500 Generation-Skipping Transfer Tax Return for
Distributions
ET-501 Generation-Skipping Transfer Tax Return for
Terminations
ET-706 New York
State Estate Tax Return - For an estate of an individual who died on or after
February 1, 2000 and before January 1, 2004
ET-85 New York State Estate Tax Certification
ET-90 New York
State Estate Tax Return; For the estate of a decedent whose date of death is
after May 25, 1990 and before February 1, 2000; Description of Form ET-90; see
Form ET-706 for deaths February 1, 2000 or later
ET-90.1 New York State Estate Tax Return Schedule A - D
ET-90.2 New York State Estate Tax Return Schedule E - G
ET-90.3 New York State Estate Tax Return Schedule H - K
ET-90.4 New York State Estate Tax Return Schedule L - N
ET-92 Application for release of Safe Deposit Box
ET-95 Claim for Credit or Refund of New York State Estate
Tax
ET-99 Estate Tax Waiver Notice
FT-1000 Certificate of Prepayment or Payment of Taxes on
Diesel Motor Fuel
FT-1000-A
Certification of Exclusion of Sales, Diesel Motor Fuel and Petroleum Business
Taxes from Selling Price (For transactions exempt from all these Taxes)
FT-1001 Exemption Certificate of Diesel Motor Fuel
Interdistributor Transactions
FT-1002 Certification of Use of Diesel Motor Fuel Purchased
in Volume
FT-1003 Statement of Exportation of Diesel Motor Fuel by
Purchaser
FT-1004
Certificate for Purchases of Diesel Motor Fuel or Residual Petroleum Product
for Farmers and Commercial Horse Boarding Operations
FT-1006 Application for Refund of the New York State Diesel
Motor Fuel Tax by an Omnibus Carrier
FT-1007 Application for Refund of Prepaid Sales Tax On
Diesel Motor Fuel Sold at Retail Service Stations
FT-1010
Application for Refund of Prepaid Sales Tax on Diesel Motor Fuel Sold Other
Than at Retail Service Stations
FT-1011 Application for Partial Refund of the New York State
Diesel Motor Fuel Tax by a Taxicab Licensee
FT-1012 Manufacturing Certification for Diesel Motor Fuel
and Residual Petroleum Product
FT-1013 Exemption Certification for Registered Retail
Sellers of Aviation Gasoline
FT-1020 Exemption
Certificate for Certain Taxes Imposed On Diesel Motor Fuel and Propane - Valid
for Purchases on or after November 1, 2000
FT-1021-A
Certification for Purchases of Unenhanced Diesel Motor Fuel or Residual
Petroleum Product by Certain Exempt Organizations
FT-1025
Certificate of Tax Exemption on Purchases of Enhanced Diesel Motor Fuel
(purchases of over 4,500 gallons for heating)
FT-400
Application for Reimbursement of the NYS Petroleum Business Tax on Diesel Motor
Fuel for An Omnibus Carrier/Nonpublic School Operator
FT-401
Application for Reimbursement of the NYS Petroleum Business Tax on Motor Fuel
for An Omnibus Carrier/Nonpublic School Operator
FT-420 Refund Application for Farmers Purchasing Motor Fuel
FT-500 Application for Refund of Sales Tax Paid on
Automotive Fuels
FT-935 Certification of Taxes Paid on Motor Fuel
FT-936 Statement of Exportation of Motor Fuel By Purchaser
FT-937
Certificate of Exemption for Qualified Hospitals, Volunteer Fire Companies and
Volunteer Ambulance Services
FT-939
Certificate of Tax Exemption for a Qualified Indian Nation or Tribe on
Purchases of Motor Fuel, Diesel Motor Fuel and Cigarettes
FT-940 Certification of Use of Motor Fuel Purchased in
Volume
FT-941 Terminal Operator's Monthly Report of Diesel Motor
Fuel and Motor Fuel Inventory
FT-941.1 Terminal Operator's Individual Account
Reconciliation
FT-943 Quarterly Inventory Report by Retail Service Stations
and Fixed Base Operators
FT-945/1045 Report of Sales Tax Prepayment On Motor
Fuel/Diesel Motor Fuel
FT-945/1045-A Monthly Schedule FT Motor Fuel/Diesel Motor
Fuel PrompTax Payments
FT-945/1045-I
Supplement Supplement to Instructions for Completing Form FT-945/1045 Form For
May 2003 (due June 20, 2003)
FT-946/1046 Motor/Diesel Motor Fuel Tax Refund Application
FT-949 Application for Refund of Prepaid Sales Tax on Motor
Fuel Sold Other Than at Retail Service Stations
FT-950 Application for Refund of Prepaid Sales Tax on Motor
Fuel Sold at Retail Service Stations
FT-953 Form FT-953 has been replaced by Form AU-432
FT-960 Uniform
Manifest for Interstate (Importation) Movements of Automotive Fuel (Motor Fuel
and Diesel Motor Fuel)
FT-970 Uniform Manifest for Intrastate Movements of
Automotive Fuel (Motor Fuel and Diesel Motor Fuel)
IFTA-1 New York State International Fuel Tax Agreement
(IFTA) License Application
IFTA-100-MN IFTA Quarterly Fuel Use Tax Report
IFTA-100-V Payment Voucher and Instructions for IFTA Returns
Filed Electronically
IFTA-101-MN IFTA Quarterly Fuel Use Tax Schedule
IFTA-105 Rate Sheet for IFTA Packet - 2nd Quarter 2003
IFTA-105 Rate Sheet for IFTA Packet - 1st Quarter 2003
IFTA-105.1 IFTA Final Use Tax Rate and Rate Code Table 2
IFTA-105.1 IFTA Final Use Tax Rate and Rate Code Table 2
IFTA-115 Alternative Tax Rate Claim for Fuel Use Tax Refund
IFTA-9 Application for Additional Decals, Replacement
Decal(s) or Duplicate License
IT-100 Resident Fast Form Income Tax Return For Full Year
State Residents Only
IT-112.1 New York State Resident Credit Against Separate Tax
on Lump-Sum Distributions
IT-112-R New York State Resident Credit
IT-113-X Claim for Credit or Refund of Personal Income
Tax
IT-200 Resident Income Tax Return For Full Year State
Residents Only
IT-201 Resident Income Tax Return For Full Year State Residents
Only
IT-201-ATT Itemized Deduction, and Other Taxes and Tax
Credits, Description of Form IT-201-ATT
IT-201-E Declaration for E-Filing of Income Tax Return,
Description of Form IT-201-E
IT-201-V Instructions and Payment Voucher for Income E-Filed
Income Tax Returns
IT-201-X (1997) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-201-X (1998) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-201-X (1999) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-201-X (2000) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-201-X (2001) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-201-X (2002) Amended Resident Income Tax Return,
Description of Form IT-201-X
IT-203 Nonresident and Part-Year Resident Income Tax Return,
Description of Form IT-203
IT-203-A Nonresident Business Allocation Schedule,
Description of Form IT-203-A
IT-203-ATT Income Allocation and Itemized Deduction,
Description of Form IT-203-ATT
IT-203-B Other New York State and City of New York Taxes and
Tax Credits
IT-203-C Nonresident or Part-Year Resident Spouse's
Certification, Description of Form IT-203-C
IT-203-GG Group Return for Other Nonresident Group Members
IT-203-GG-ATT-A Schedule A - New York State Group Return for
Other Nonresident Group Members
IT-203-GG-ATT-B Schedule B - Yonkers Group Return for Other
Nonresident Group Members
IT-203-GR Group Return for Nonresident Partners
IT-203-GR-ATT-A Schedule A - New York State Group Return for
Nonresident Partners
IT-203-GR-ATT-B Schedule B - Yonkers Group Return for
Nonresident Partners
IT-203-S Group Return for Nonresident Shareholders of New
York S Corporations
IT-203-S-ATT Attachment to Form IT-203-S
IT-203-TM Group Return for Nonresident Athletic Team Members
IT-203-TM-ATT-A Schedule A - Group Return for Nonresident
Athletic Team Members
IT-203-TM-ATT-B Schedule B - Group Return for Nonresident
Athletic Team Members
IT-203-X (1997) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-203-X (1998) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-203-X (1999) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-203-X (2000) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-203-X (2001) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-203-X (2002) Amended Nonresident and Part-Year Resident
Income Tax Return, Description of Form IT-203-X
IT-204 Partnership Return, Description of Form IT-204
IT-204-ATT Partners' Identifying Information - Attachment to
Form IT-204
IT-204-LL Limited Liability Company/Partnership Filing Fee
Payment Form
IT-205 Fiduciary Income Tax Return, Description of Form
IT-205
IT-205-A Fiduciary Allocation
IT-205-E Declaration for E-Filing of Fiduciary Income Tax
Return
IT-205-T Allocation of Estimated Tax Payments To
Beneficiaries
IT-2102.6 Certificate of Income Tax Withheld
IT-2104 Employee's Withholding Allowance Certificate - Form
IT-2104 and its Instructions were revised June 2003.
IT-2104.1 New
York State, City of New York, and City of Yonkers Certificate of Nonresidence
and Allocation of Withholding Tax
IT-2104-E Certificate of Exemption from Withholding
IT-2104-IND New York State Certificate of Exemption from
Withholding (Native Americans)
IT-2104-MS New York State Withholding Exemption Certificate
for Military Service Personnel
IT-2104-P Annuitant's Request for Income Tax Withholding
IT-2105.1 Reconciliation of Estimated Income Tax
Account
IT-2105.9 Underpayment of Estimated Income Tax By
Individuals and Fiduciaries
IT-2105-MN Estimated
Personal Income Tax Payment Voucher - April 15, 2003, June 16, 2003, September 15, 2003 and January 15, 2004
IT-211 Special Depreciation and Expenditure Schedule
IT-212 Investment Credit
IT-212-ATT Claim for Historic Barn Rehabilitation Credit And
Employment Incentive Credit
IT-214 Claim for Real Property Tax Credit for Homeowners and
Renters, Description of Form IT-214
IT-215 Claim for Earned Income Credit, Description of Form
IT-215
IT-216 Claim for Child and Dependent Care Credit
IT-217 Claim for Farmers' School Tax Credit
IT-219 Credit for City of New York Unincorporated Business
Tax
IT-220 Minimum Income Tax
IT-221 Disability Income Exclusion
IT-230 Separate Tax on Lump-Sum Distributions
IT-249 Claim for Long-Term Care Insurance Credit
IT-250 Claim for Credit for Purchase of an Automated
External Defibrillator
IT-251 Credit for Employment of Persons with Disabilities
IT-252 Investment Tax Credit for the Financial Services
Industry
IT-252-ATT Employment Incentive Credit for the Financial
Services Industry
IT-253 Alternative Fuels Credit (Revised January 2003)
IT-254 Claim for Residential Fuel Oil Storage Tank Credit
IT-255 Solar Electric Generating Equipment Credit
IT-257 Claim of Right Credit
IT-260 New York State and City of New York Surety Bond Form
- Change of Resident Status - Special Accruals
IT-260.1 Change of Resident Status - Special Accruals
IT-272 Claim for College Tuition Credit For New York State
Residents
IT-280 Nonobligated Spouse Allocation
IT-285 Request for Innocent Spouse Relief (and Separation of
Liability and Equitable Relief)
IT-360.1 Change of City Resident Status
IT-370 Application for Automatic Extension of Time to File
for Individuals, Description of Form IT-370
IT-370-PF Application for Automatic Extension of Time to
File for Partnerships and Fiduciaries, Description of Form IT-370-PF
IT-372 Application for Additional Extension of Time to File
for Individuals, Description of Form IT-372
IT-372-PF
Application for Additional Extension of Time To File For Partnerships and
Fiduciaries, Description of Form IT-372-PF
IT-399 New York State Depreciation
IT-59 Tax Forgiveness for Victims of the September 11, 2002,
Terrorist Attacks
IT-601 Claim for EZ Wage Tax Credit
IT-601.1 Claim for ZEA Wage Tax Credit
IT-602 Claim for EZ Capital Tax Credit
IT-603 Claim for EZ Investment Tax Credit and EZ Employment
Incentive Tax Credit
IT-604 Claim for QEZE Credit for Real Property Taxes and
QEZE Tax Reduction Credit
IT-605 Claim for EZ Investment Tax Credit and EZ Employment
Incentive Credit for the Financial Services Industry
IT-86 Forms and Publications Ordering Information
MT-132 Manifest Form for Liquors
MT-15 Mortgage Recording Tax Return
MT-15.1 Mortgage Recording Tax Claim for Refund
MT-160 Boxing and Wrestling Exhibitions Tax Return
MT-200 Tobacco Products Tax Floor Tax Return
MT-201 Tobacco Products Use Tax Return
MT-202 Application
for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a
Distributor of Tobacco Products
MT-203-MN Distributor of Tobacco Products Tax Return (manual
version)
MT-38 Application For Annual Beer Tax Return Filing Status
MT-40 Return of Tax on Wines, Liquors, Alcohol, and
Distilled or Rectified Spirits
MT-41 Beverage Inventories and Purchases
MT-42 Schedule A - Tax-Free Purchases
MT-43 Schedule B - Tax-Paid Purchases
MT-44 Schedule C - Out-of-State Sales
MT-45 Schedule D - Tax-Free Sales and Use
MT-46 Wines, Liquors, Alcohol, and Distilled or Rectified
Spirits Schedule E - New York City Tax
MT-50 Beer Tax Return (and Similar Fermented Malt
Beverages)
MT-51 Beer and Similar Fermented Malt Beverages Schedule C -
Out-of-State Sales
MT-52 Beer and Similar Fermented Malt Beverages Schedule D -
Tax Free Sales
MT-53 Beer and Similar Fermented Malt Beverages Schedule E -
New York City
MT-60 Cider Tax Return
MT-61 Cider Schedule C - Out-of-State Sales
MT-610.1 Stock Transfer
MT-650 Stock Transfer Tax Return
MT-80 Restricted Sale Of Confiscated Alcohol Products
MT-903-ANN Highway Use Tax 2001 First Quarter Rate Schedule
- Annual Filers Only
MT-903-FUT Fuel Use Tax Return
MT-903-MN Highway Use Tax Return (manual version)
MT-907 Claim for Fuel Use Tax Refund (For Fuel Purchases on
and After January 1, 1995)
NYC-203-R Claim for Refund of New York City Nonresident
Earnings Tax Withheld (2000)
NYC-203-X Amended City of New York Nonresident Earnings Tax
Return, Description of Form NYC-203-X
NYC-210 Claim for City of New York School Tax Credit
NYS-100 New York State Employer Registration for
Unemployment Insurance, Withholding, and Wage Reporting
NYS-100A New York
State Employer Registration for Unemployment Insurance, Withholding, and Wage
Reporting for Agricultural Employment
NYS-100G New York
State Employer Registration for Unemployment Insurance, Withholding, and Wage
Reporting for Governmental Entities
NYS-100N New York
State Employer Registration for Unemployment Insurance, Withholding, and Wage
Reporting for Nonprofit Organizations
NYS-1-MN Return of Tax Withheld (manual version)
NYS-202 Magnetic Media Transmittal for Withholding and Wage
Reporting - This form replaces Form PR-202
NYS-202.4 Transmittal for Magnetic Media Reporting in
Federal Format
NYS-45-ATT-MN
Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance
Return - Attachment (manual version)
NYS-45-CC-MN Quarterly Supplemental Return for Construction
Employers (manual version)
NYS-45-MN
Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance
Return (manual version)
NYS-45-X-MN
Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance
Return (manual version)
NYS-50 Employer's
Guide to Unemployment Insurance, Wage Reporting and Withholding Tax - Effective
January 1, 2001 with June, 2003 updates
- including tax tables and methods. Publication
NYS-50 has been separated into the following four sections so that employers
can choose to download only the information they need. For July 1, 2003, all four sections were
revised.
NYS-50-ADD This
includes the revised withholding information and exact calculation method
tables as printed and mailed to employers for July, 2003. Includes a revised Form IT-2104, Employee's
Withholding Allowance Certificate.
OSB-63 Order Blank for 2002 Publication 352
POA-1 Power of Attorney
PR-125
Instructions for Voluntary Dissolution of New York State Business Corporations
- This form has been replaced by Form TR-125
PR-152 Request for Copy of Filed Tax Return - Has been
replaced by Form TR-152
PR-194.1
Reinstatement of a Corporation Dissolved or Annulment of Authority by
Proclamation - This form has been replaced by Form TR-194.1
PR-202 Magnetic
Media Transmittal for Withholding and Wage Reporting - This form has been
replaced by Form NYS-202
PR-209 Magnetic Media Reporting of Employees Hired or
Rehired
PR-584-MN
Application for the New York State Income Tax E-filing Program - This form has
been replaced by Form TR-584-MN
PR-677 Aviation Gasoline Partial Reimbursement
PR-955 Claim for Refund by Farmers and Commercial
Horse Boarding Operators ( Sales Tax on Utilities, Fuel Oil and Motor Oil)
PR-99 Application for Permission to File a Group Return
PT-100 Petroleum Business Tax Return
PT-100-B Schedule of Weekly Refund/Reimbursement
PT-101 Tax on Motor Fuels (Includes Aviation Gasoline)
PT-101.1 Motor Fuel Receipts
PT-101.2 Other Receipts
PT-101.3 Transfers and Sales of Motor Fuel Outside New York
State
PT-101.4 Nontaxable Sales of Motor Fuel
PT-101.5 Aviation Gasoline Consumed in New York State by
Aircraft of Distributors of Motor Fuel
PT-101.6 Sales in New York State with the Motor Fuel Tax
Passed Through
PT-101.7 Aviation Gasoline Consumed in New York State By
Aircraft of Distributors of Motor Fuel
PT-102 Tax on Diesel Motor Fuels
PT-102.1 Diesel Motor Fuel Receipts and Nontaxable Sales
PT-102.2 Diesel Motor Fuel - Transfers Out of New York State
and Sales in New York State for Immediate Export
PT-102.3 Diesel
Motor Fuel - Summary of Taxable Sales, Sales to Manufacturers for Use in
Manufacturing and Sales to Railroads for Use as Railroad Diesel
PT-103 Tax on Residual Petroleum Product Businesses
PT-103.1 Residual Petroleum Product - Receipts and Sales
PT-103.2 Residual
Petroleum Product - Transfers Out of New York State and Sales in New York State
for Immediate Export
PT-103.3 Residual Petroleum Product - Sales for Bunker Fuel
and for Manufacturing Purposes
PT-104 Tax on Kero-Jet Fuel
PT-104.1/202.1 Kero-Jet Fuel Consumed in New York State by
Aircraft
PT-105 Credit/Reimbursement for Registered Electric
Corporations
PT-106 Retailers of Heating Oil Only
PT-106.1/201.1 Retailers of Heating Oil Only - Receipts and
Sales
PT-200 Quarterly
Petroleum Business Tax Return (Retailer of Heating Oil Only and Distributor of
Kero-Jet Fuel Only)
PT-201 Retailers of Heating Oil Only
PT-202 Tax on Kero-Jet Fuel
PT-300 Residual Petroleum Product Exportation Certificate
PT-301 Petroleum Business Tax Residual Petroleum Product
Exemption Certificate
PT-302 Aviation Fuel Business Exemption Certification for
Kero-Jet Fuel
PT-303 Railroad Exemption Certificate for Diesel Motor Fuel
PT-350 Petroleum Business Tax Return for Fuel Consumption -
Commercial Vessels
PT-351 Aircraft Fuel Consumption Tax Return
PT-351.1 Fuel Consumed in New York State by Aircraft
PT-400 Kero-Jet Fuel Annual Consumption Tax Return -
Nonairline
PT-400.1 Kero-Jet
Fuel Consumed in New York State by Aircraft - Nonairline
Section 1 for
Form NYS-50 General information and instructions for unemployment insurance,
wage reporting and withholding tax. This
section should be downloaded by all employers and anyone else who has to
withhold tax or report wages to New York State, the city of New York, the city
of Yonkers, or any combination of these.
Includes TSB-M-02(3)I.
Section 2 for
Form NYS-50 New York State personal income tax tables and methods. This section contains the actual wage bracket
tables and exact calculation method (revised for July 2003) for New York State
withholding. Also included is a
supplemental wage payment rate schedule (revised for July 2003).
Section 3 for
Form NYS-50 City of New York resident tax tables and methods. This section contains the wage bracket tables
and exact calculation method (revised for July 2003) for city of New York
resident withholding. Also included is a
supplemental wage payment rate schedule (revised for July 2003). Note: the city of New York nonresident
earnings tax no longer exists.
Section 4 for
Form NYS-50 City of Yonkers resident income tax surcharge and nonresident
earnings tax tables and methods. This
section contains the wage bracket tables and exact calculation method (revised
for July 2003) for city of Yonkers withholding.
Also included is a supplemental wage payment rate schedule (revised for
July 2003).
ST-00-1 Schuyler County Local Sales and Compensating Use Tax
Rate Increases Effective March 1, 2000
ST-00-2 City of Batavia Local Sales and Compensating Use Tax
Repealed Effective March 1, 2000
ST-00-3 City of Rome Local Sales and Compensating Use Tax
Rate Decreases Effective September 1, 2000
ST-00-4 City of Ogdensburg Local Sales and Compensating Use
Tax Repealed Effective December 1, 2000 (.02 mb)
ST-00-4.1 City of Ogdensburg Local Sales and Compensating
Use Tax Repealed Effective December 1, 2000 (.02 mb)
ST-01-1 Suffolk County Local Sales and Compensating Use Tax
Rate Increase Effective June 1, 2001
ST-02-1 Delaware County Sales and Use Tax Rate Increase
Effective March 1, 2002
ST-02-10 Seneca County Sales and Use Tax Rate Increase -
Effective December 1, 2002 (.06 mb)
ST-02-2 Suffolk
County Local Sales and Use Tax Rate Increase on Residential Energy Sources and
Services Effective March 1, 2002
ST-02-3 Ulster
County Local Sales and Use Tax Rate Reduction on Residential Energy Sources and
Services Effective March 1, 2002
ST-02-4 Rockland County Sales and Use Tax Rate Increase Effective
March 1, 2002
ST-02-5.1 Change in Local Sales and Use Tax Within the City
of Saratoga Springs - Effective June 1, 2002
ST-02-6 City of Ithaca Local Sales and Use Tax Exemption on
Clothing and Footwear Effective June 1, 2002
ST-02-7 Chenango County Sales and Use Tax Rate Increase -
Effective September 1, 2002 (.06 mb)
ST-02-8 Ulster County Sales and Use Tax Rate Increase -
Effective September 1, 2002 (.06 mb)
ST-02-9 Chemung County Sales and Use Tax Rate Increase -
Effective December 1, 2002 (.06 mb)
ST-03-1 Niagara County Sales and Use Tax Rate Increase -
Effective March 1, 2003 (.06 mb)
ST-03-2 Dutchess County Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.06 mb)
ST-03-3 City of Fulton Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.06 mb)
ST-03-4 Livingston County Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.05 mb)
ST-03-5 Schenectady County Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.05 mb)
ST-03-6 Montgomery County Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.05 mb)
ST-03-7 Sullivan County Sales and Use Tax Rate Increase -
Effective June 1, 2003 (.03 mb)
ST-03-8 New York City Sales and Use Tax Rate Increase -
Effective June 4, 2003 (.08 mb)
ST-100 New York State and Local Quarterly Sales and Use Tax
Return
ST-100.10 Quarterly Schedule FR - Sales and Use Tax on Motor
Fuel and Diesel Motor Fuel
ST-100.11 Quarterly Schedule CT - Schedule for New York
Vendors to Report Connecticut Sales Tax
ST-100.2 Quarterly Schedule A - Taxes on Selected Sales and
Services in Nassau and Niagara Counties
ST-100.3
Quarterly Schedule B - Consumer's Utility and Fuel Taxes for Residential and
Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating
Fuels
ST-100.3-ATT
Quarterly Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential
Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone
Enterprise (QEZE)
ST-100.4 Quarterly Schedule NJ - For use by vendors located
in New York State
ST-100.5 Quarterly Schedule N - Taxes on Selected Sales and
Services in New York City Only
ST-100.5-ATT Quarterly Schedule N-ATT - Taxes on Parking
Services in New York City
ST-100.7 Quarterly Schedule H - Report of Clothing and
Footwear Sales Eligible for Exemption
ST-100.8
Quarterly Schedule T - Consumer's Utility Tax for Telephone Services, Telephone
Answering Services, and Telegraph Services
ST-100.8-ATT
Quarterly Schedule T-ATT - Consumer's Utility Tax for Telephone Services,
Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire
Zone Enterprise (QEZE)
ST-100.9
Quarterly Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise
(QEZE) Eligible for Exemption
ST-101 New York State and Local Annual Sales and Use Tax
Return
ST-101.10 Annual Schedule FR - Sales and Use Tax on Motor
Fuel and Diesel Motor Fuel
ST-101.11 Annual Schedule CT - Schedule for New York Vendors
to Report Connecticut Sales Tax
ST-101.2 Annual Schedule A - Taxes on Selected Sales and
Services in Nassau and Niagara Counties
ST-101.3 Annual
Schedule B - Consumer's Utility and Fuel Taxes for Residential and
Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating
Fuels
ST-101.3-ATT
Annual Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential
Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone
Enterprise (QEZE)
ST-101.4 Annual Schedule NJ - For use by vendors located in
New York State
ST-101.5 Annual Schedule N - Taxes on Selected Sales And
Services in New York City Only
ST-101.5-ATT Annual Schedule N-ATT - Taxes on Parking
Services in New York City
ST-101.7 Annual Schedule H - Report of Clothing and Footwear
Sales Eligible for Exemption
ST-101.8 Annual
Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering
Services, and Telegraph Services
ST-101.8-ATT
Annual Schedule T-ATT - Consumer's Utility Tax for Telephone Services,
Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire
Zone Enterprise (QEZE)
ST-101.9 Annual Schedule Q - Report of Sales to a Qualified
Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-102.1 Sales and Use Tax Exemption on Clothing and
Footwear
ST-102.1-A Sales and Use Tax Exemption on Clothing and
Footwear
ST-102.2 Sales and Use Tax Exemption on Sales to a Qualified
Empire Zone Enterprise (QEZE)
ST-102.2-A Sales and Use Tax Exemption on Sales to a
Qualified Empire Zone Enterprise (QEZE)
ST-112 Annual Application for a Materialman to Remit Sales
Tax Under the Pay-When-Paid Option
ST-119.1 This form is available by calling 1 800 462-8100
ST-119.2 Application for an Exempt Organization Certificate
ST-119.4 Application for an Exempt Organization Certificate
Power of Attorney
ST-120 Resale Certificate
ST-120.1 Contractor Exempt Purchase Certificate
ST-121 Exempt Use Certificate
ST-121.1 Exemption Certificate for Tractors, Trailers,
Semitrailers, or Omnibuses
ST-121.2 Certificate of Exemption for Purchases of
Promotional Materials
ST-121.3 Exempt Use Certificate for Computer System Hardware
ST-121.4 Textbook Exemption Certificate
ST-121.5 Exempt Use Certificate for Operators of Internet
Data Centers (Web Hosting)
ST-121.6 New York State Sales and Use Tax Qualified Empire
Zone Enterprise (QEZE) Exempt Purchase Certificate
ST-121.9 New York State and Local Sales and Use Tax Exempt
Use Certificate for Certain Theatrical Productions
ST-124 Certificate of Capital Improvement
ST-125 Farmer's and Commercial Horse Boarding Operator's
Exemption Certificate
ST-126 Exemption Certificate for Purchase of Racehorses
ST-129 Revised
exemption certificate for purchases of hotel and motel occupancy by federal,
New York State, and New York local government employees
ST-130 Purchaser's Report of Sales and Use Tax - Effective
June 1, 2003 (NYC - see form)
ST-131 Seller's Report of Sales Tax Due on a Casual Sale -
Effective June 1, 2003 (NYC - see form)
ST-133 Certificate of Prepayment of Sales Tax on Cigarettes
ST-330 Sales Tax Record of Advance Payment
ST-340 Annual
Report of Sales and Use Tax Exemptions Claimed by Agent/Project Operator of
Industrial Development Agency/Authority (IDA)
ST-60 IDA Appointment of Project Operator or Agent For Sales
Tax Purposes
ST-809 New York State and Local Sales and Use Tax
Part-Quarterly Return
ST-809.11 Monthly Schedule CT- Schedule for New York Vendors
to Report Connecticut Sales Tax Return
ST-809.4 Part-Quarterly Schedule NJ
ST-810 New York State and Local Quarterly Sales and Use Tax
Return for Part-Quarterly Filers
ST-810.10 Quarterly Schedule FR for Part-Quarterly Filers -
Sales and Use Tax on Motor Fuel and Diesel Motor Fuel
ST-810.11 Monthly Schedule CT - Schedule for New York
Vendors to Report Connecticut Sales Tax
ST-810.2
Quarterly Schedule A for Part-Quarterly Filers - Taxes on Selected Sales and
Services in Nassau and Niagara Counties
ST-810.3
Quarterly Schedule B for Part-Quarterly Filers - Consumer's Utility and Fuel
Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and
Steam, and Sales of Heating Fuels
ST-810.3-ATT
Quarterly Schedule B-ATT for Part-Quarterly Filers - Consumer's Utility and
Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold
to a Qualified Empire Zone Enterprise (QEZE)
ST-810.4 Quarterly Schedule NJ for Part-Quarterly Filers -
For use by vendors located in New York State
ST-810.5
Quarterly Schedule N for Part-Quarterly Filers - Taxes on Selected Sales and
Services in New York City Only
ST-810.5-ATT Quarterly Schedule N-ATT for Part-Quarterly
Filers - Taxes on Parking Services in New York City
ST-810.6 Quarterly Schedule P for Part-Quarterly Filers -
Sales Tax PrompTax Payments
ST-810.7
Quarterly Schedule H for Part-Quarterly Filers - Report of Clothing and
Footwear Sales Eligible for Exemption
ST-810.8
Quarterly Schedule T for Part-Quarterly Filers - Consumer's Utility Tax for
Telephone Services, Telephone Answering Services, and Telegraph Services
ST-810.8-ATT
Quarterly Schedule T-ATT for Part-Quarterly Filers - Consumer's Utility Tax for
Telephone Services, Telephone Answering Services, and Telegraph Services Sold
to a Qualified Empire Zone Enterprise (QEZE)
ST-810.9
Quarterly Schedule Q for Part-Quarterly Filers - Report of Sales to a Qualified
Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-860 Exemption Certificate for Purchases Relating To
Guide, Hearing and Service Dogs
ST-930
Certification of Tax Status of Information or Entertainment Services Provided
Via Telephony or Telegraphy or Telephone or Telegraph Services
ST-98-1 Albany County Repeals Tax on Residential Energy
Sources and Services Effective March 1, 1998
TMT-1 Application for Highway Use Tax and/or Automotive Fuel
Carrier Permits
TMT-1.1 Continuation Sheet for Application for Highway Use
Tax and/or Automotive Fuel Carrier Permits
TMT-1.2 Renewal Application for Highway Use Tax and/or
Automotive Fuel Carrier Permits - 18th Series
TMT-2.9 Renewal of the Highway Use Tax and Automotive Fuel
Carrier Permits and Stickers
TMT-334 Application for Highway Use and/or Automotive Fuel
Carrier Replacement Permits and/or Stickers
TP-115
Application for Registration as an Aviation Fuel Business or a Residual
Products Business (This form has been replaced by Form TP-650)
TP-125 Application for Temporary License to Import Liquors
for Personal Use and Consumption
TP-128.3
Application for Registration/License/Permit as a Distributor of Motor Fuel, Importing/Exporting
Transporter, Terminal Operator, or Liquefied Petroleum Gas Fuel Permittee (This
form has been replaced by Form TP-650)
TP-135 Application For A Direct Pay Permit Under Article 9,
Section 189 of the Tax Law
TP-136 Certification of the Sale and Purchase of Natural Gas
Services
TP-153 Notice to Prospective Purchasers of a Business or
Business Assets
TP-164.14 Application for Refund of New York State Motor
Fuel Tax by an Omnibus Carrier
TP-164.8 Application for Refund of New York State Motor Fuel
Tax of Three Cents Per Gallon
TP-215 Application for Registration as a Distributor of
Alcoholic Beverages
TP-229 Financial Statement of Distributors of Alcoholic
Beverages
TP-385 Certification of Residential Use of Energy Purchases
TP-392 Stipulation Notice of Appearance Consent
TP-392.1 Supplemental Order Fixing Tax on Consent
TP-394.1 Order (Fixing) (Exempting From) Tax
TP-550-MN Return
of Special Assessments on Generation, Treatment or Disposal of Hazardous Waste
in New York State
TP-580 Real Property Transfer Gains Tax Questionnaire -
Transferor
TP-581 Real Property Transfer Gains Tax Questionnaire -
Transferee
TP-584 Combined Real Estate Transfer Tax Return and Credit
Line Mortgage Certificate
TP-584.1 New York State Real Estate Transfer Tax Return
Supplemental Schedules
TP-584.2 Real
Estate Transfer Tax Return For Public Utility Companies' and Governmental
Agencies' Easements and Licenses
TP-588 Cooperative Housing Corporation Information Return
TP-592.2 Real Estate Transfer Tax Claim for Refund
TP-6 Small Business Tax Workshop Registration Form
TP-600
Application for Registration as a Distributor of Diesel Motor Fuel, Retailer of
Heating Oil Only, Distributor of Kero-Jet Fuel Only or Retail Seller of
Aviation Gasoline - This form has been replaced by Form TP-650
TP-650 Application for Registration under Articles 12-A and
13-A
TP-80 Sales and Use Tax Information for Qualified Empire
Zone Enterprises (QEZEs)
TP-812 Annual Employment
Test Reminder for Qualified Empire Zone Enterprises (QEZEs) (.10 mb)
Description of Form TP-812
TP-817 Important
Information Regarding Locality Changes Effective March 1, 2003, Related to New
York State Sales and Use Tax Exemption for Clothing and Footwear
TR-125
Instructions for Voluntary Dissolution of New York State Business Corporations
- This form replaces Form PR-125
TR-152 Request for Copy of Filed Tax Return - This form
replaces Form PR-152
TR-194.1 Reinstatement
of a Corporation Dissolved or Annulment of Authority by Proclamation - This
form replaces Form PR-194.1
TR-370 Registration Application
TR-371 Statement of Exemption from Mandatory Participation
TR-389 Change of Registration Information
TR-584-MN Application for the New York State Income Tax
E-filing Program
TR-678 Attention PrompTax Participants for State and Local
Sales and Use Tax Liabilities
TR-680 Enrollment Application
TR-681 Enrollment Application
TR-682 Enrollment Application
TR-683 Request for Hardship Exemption
TR-684 Request for Hardship Exemption
TR-685 Request for Hardship Exemption
TR-692 Certified Check Transmittal Form
TR-693 Certified Check Transmittal Form
TR-694 Certified Check Transmittal Form
TR-696 Change of Enrollment Information
TR-697 Change of Enrollment Information
TR-698 Change of Enrollment Information
TR-983 Tips and Reminders for Filing Unemployment Insurance,
Withholding Tax, and Wage Reporting Information
TT-102 New York State Resident Affidavit; For estates of
decedents dying before May 26, 1990
TT-141A Estate Tax Domicile Affidavit
TT-190 Computation of Credit for Estate Tax on Prior
Transfers
TT-260 New York State Resident Affidavit
TT-385 New York State Estate Tax Return; For estates of decedents
who died before May 26, 1990
TT-86.5 Petition
to Determine Estate Tax under Article 26 of the Tax Law - For decedents who
died after July 1, 1978 and before January 1, 1983
TT-86.5 Petition
to Determine Estate Tax under Article 26 of the Tax Law - For decedents who
died after December 31, 1982 and before May 26, 1990
WCS-1 Wireless
Communications Service Surcharge Report - Use this form to report transactions
for the period: June 1, 2003 through August 31, 2003
Y-203 City of Yonkers Nonresident Earnings Tax Return,
Description of Form Y-203
Y-204 City of Yonkers Nonresident Partner Allocation,
Description of Form Y-204
Y-206 City of Yonkers Nonresident Fiduciary Earnings Tax
Return, Description of Form Y-206
The end, finally!
That’s it! Now I’ll continue trying to establish that school
I mentioned. From time-to-time, please visit http://www.educate.nu/
to see how I’m doing. Good luck with saving the economy of the United States.
It’s up to you!
Since you have gotten this far, stay tuned for my Zero Tax
Proposal. You’re not ready for that right now!