IR-21 Instructions

For the Year - The year for the tax period must be selected. A drop down box will provide the available years an IR or BR 21 can be filed.

Estimated Income Tax from Wage, Salaries etc. – Estimated amounts must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Estimated Income Tax from Net profits, Rents etc. – Estimated amounts must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Total Net Estimated Income Tax – Estimated Income Tax from wages, salaries etc. and Estimated Income tax from net profits, rents etc. will be added by the system automatically and the results displayed.

Tax Rate – The system will multiple the Total Net Estimated Income Tax amount times the city Tax Rate and display the results.

Estimated Tax Due – The system will calculate the Estimated Tax Due automatically. The system will multiple the Total Net Estimated Income Tax * the Tax Rate and present the results.

Less Tax Withheld/Paid – The amount for Taxes Withheld / Paid must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Estimated Net Tax Due – The Estimated Net Tax Due will be calculated by the system automatically. It will sum the Estimated Tax Due less the Taxes Withheld/Paid amount and display the results. An amount may be a negative amount on a per City calculation but not as a Total Estimated Net Tax Due.

Line 1: Total Estimated Tax Due – The Total Estimated Tax due will be calculated automatically by the system. The sum of column G (all the Cities Net Estimated Tax due amounts) will be added and displayed in line 1.

Line 2: Less: Overpayment Credits from Previous Year Return - Amounts for any Overpayment Credits from previous year returns must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Line 3: Credit Previous Declaration Payments (If an Amended Declaration) – Amount for Credit from previous declaration payments must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Line 3a: Total Credits (Line 2 + Line 3) – The Total Credits will be calculated by the system automatically. The sum of Line 2 - Overpayments Credit + Line3 - Credit Previous Declaration will be added and the results displayed.

Line 4: Unpaid Balance Due (line 3a minus line 1) – The system will sum Line 3 – Credit previous declaration payments less Line 1 -Total Estimated Tax Due and display the results.

Line 5: Less: Amount Paid with this Declaration – The amount for less amount paid with this declaration must be entered in dollar and cents including the decimal point. If an amount is entered as 100 it will be converted to 100.00.

Line 6: Estimated Tax Balance Payable (In Equal Amounts for Each Quarter) – The Estimated Tax Balance amount will be calculated by the system based on the Unpaid Balance, less Amount Paid with this Declaration, divided by 3 and the results displayed. The equally divided amount will need to be paid each quarter on the IR or BR 18.

Back Button

The Back Button will take the user to the previous page (Main Menu)

Calculate Button

The Calculate Button will update the amounts entered and verify the business rules for the IR-21 form. The page will refresh and display the results.

Continue Button

The Continue Button will update the amounts entered, verify the business rules for the IR-21 form and continue to the IR-21 verification page.