Instructions for Form NYC RPT Page Instructions for Form by billycorgann

VIEWS: 0 PAGES: 5

									Instructions for Form NYC-RPT                                                                                                       Page 1


  Instructions for Form NYC-RPT                                                                             FINANCE
                                                                                                            NEW q YORK
                                                                                                            THE CITY OF NEW YORK
  Real Property Transfer Tax Return                                                                         DEPARTMENT OF FINANCE

                                               q 50% or more of the capital, profits or      Department of Finance, Real Property
            IMPORTANT
            IMPORT                               beneficial interest in the partnership,     Transfer Tax Unit, 345 Adams Street, 5th
 1. Always submit pages 1-4 of the return.       association, trust or other                 Floor, Brooklyn, NY 11201, pursuant to
    Attach Schedules A through H, Schedule       unincorporated entity.                      the instructions on pages 16 and 17 of
    M and Schedule R as required.                                                            this booklet.
                                               PROPERTY LOCATION                             If this is a transfer of stock in a
 2. Where the consideration is $400,000 or
    more, a copy of the Contract of Sale or    Enter the location of the property that is    cooperative housing corporation,
    closing statement must be attached to      transferred or the location of the property   complete Schedule B. If this is a transfer
    the return.                                in which an economic interest is              of stock or of partnership interests or
                                               transferred. If the transfer involves more    other controlling economic interest in real
 3. Please file your return at the correct
    office. See FILING OF RETURN on
                                               than one property, list the properties        property, complete Schedule H.
    pages 16 and 17                            separately. Attach additional sheets if
                                               necessary.                                    SCHEDULE 1
                                                                                             DETAILS OF CONSIDERATION
IMPOSITION OF TAX                              CONDITION OF TRANSFER                         Cooperatives. In the case of a transfer of
The tax is imposed on conveyances of           e. Attach a copy of marital settlement        an individual residential cooperative unit
real property or interests therein, on            agreement or divorce decree.               (other than the original transfer of the unit
certain grants, assignments or surrenders      g. Check here if the transfer was             by the cooperative corporation or
of leasehold interests, on transfers of           pursuant to a partial or complete          cooperative plan sponsor) the
controlling economic interests in real            liquidation of a corporation,              consideration does not include any
property and on all transfers of shares of        partnership or other entity. See           portion of the mortgage on the underlying
stock in a cooperative housing                    instructions for Schedule D.               real property. In the case of an original
corporation or an entity formed for the        k. A gift of real property (or an interest    transfer of any cooperative unit, or of a
purpose of cooperative ownership of real          therein) that is subject to indebtedness   subsequent transfer of a cooperative unit
property when the consideration as                may be subject to tax because the          other than an individual residential unit, a
entered on Schedule 2, line 3 exceeds             indebtedness is deemed to be               proportionate share of any preexisting
$25,000.                                          consideration for the transfer.            mortgage(s) on the underlying real
                                                  However, see instructions for              property must be included in the
An economic interest in real property
                                                  Schedule 2, line 2, transfers of           consideration. An individual unit that is
means:
                                                  interests in residential property on or    used for residential purposes by the
a) the ownership of shares of stock in a          after August 28, 1997.                     occupant shall be presumed to be
    corporation which owns or leases real      o. Nonprofit organizations should see         residential unless such residential use is
    property;                                     instructions, page 17 for                  de minimis.
b) the ownership of an interest or                information on exemption from Real         Liquidations. In the case of a liquidation
    interests in a partnership, association,      Estate Tax and related charges.            of a corporation, partnership, or other
    or other unincorporated entity which
                                                                                             entity, if the fair market value of the
    owns or leases real property; and          TYPE OF PROPERTY                              property or interest therein distributed
c) the ownership of a beneficial interest      Check the type of property that is            exceeds the consideration received, such
    or interests in a trust which owns or      transferred or in which an interest is        fair market value is the measure of the tax.
    leases real property.                      transferred.                                  Enter the amount from Schedule D, line 3
A controlling interest in the case of a                                                      on Schedule 1, line 11.
corporation means:                             TYPE OF INTEREST
                                                                                             Marital Transfers. The total
                                               For any transfer where you intend to
q 50% or more of the total combined                                                          consideration for a transfer pursuant to a
                                               record a deed or other document you
    voting power of all classes of stock of                                                  marital settlement or divorce decree
                                               should check the relevant box at the left
    the corporation; or                                                                      includes the value of any marital rights
                                               and file your return pursuant to the
q 50% or more of the total fair market                                                       exchanged for the property or economic
                                               instructions on pages 16 and 17 of
                                                                                             interest therein plus any consideration
    value of all classes of stock of the       this booklet.
                                                                                             paid by the grantee for the transfer. The
    corporation.                               If you are not recording a deed or other      value of such marital rights should be
A controlling interest in the case of a        document in connection with this              listed on line 10 of this schedule. The
partnership, association, trust or other       transaction, check the box at the right and   total consideration is presumed to equal
unincorporated entity means:                   file your return with the New York City       the fair market value of the portion of the
                                                                   13
Instructions for Form NYC-RPT                                                                                                       Page 2

property or interest therein that is            interest, or to a qualifying real estate       1, 1989, the tax rates are as follows:
transferred. Attach a rider explaining          investment trust transfer.                     Certain Residential Property and
how you determined the total                    Recently adopted rules govern the              Interests 1% of the consideration where
consideration.                                  application of the exclusion. Under the        the consideration is $500,000 or less or
Transfers to Business Entities. In the          rules, an existing mortgage will be            1.425% of the consideration where the
case of a transfer of property or interest      excluded in all transfers pursuant to gifts    consideration is greater than $500,000 in
therein to a business entity in exchange for    or divorce. In any other transfer, an          the following instances:
an interest in the entity, the value of such    examination time period beginning six          q conveyances where the real property
interest in the entity is equal to the fair     months prior to, and ending three months
market value of the property or interest                                                         transferred, or the real property in
                                                after, the transfer is established.
therein less the amount of mortgages, liens                                                      which the economic interest is
                                                Mortgages placed on the property or
or encumbrances thereon. (See Schedules                                                          transferred, is a one-, two-, or three-
                                                discharged outside that time period will
F and M)                                                                                         family house, an individual
                                                be excluded unless there is documentary
                                                                                                 cooperative apartment, an individual
                                                evidence that the mortgage was placed or
SCHEDULE 2                                                                                       residential condominium unit, or an
                                                discharged in connection with the
COMPUTATION OF TAX                                                                               individual dwelling unit in a dwelling
                                                transfer. Mortgages placed or discharged
                                                                                                 which is to be occupied as the
                                                within the examination period will be
PAYMENT -                                                                                        residence or home of four or more
                                                excluded unless the facts and
If the real property is located in Staten                                                        families living independently of each
                                                circumstances indicate that the mortgage
Island (Richmond County), make check                                                             other; and
                                                was placed or discharged in connection
or money order payable to: Richmond                                                            q grants, assignments or surrenders of
                                                with the transfer. Mortgages that are
County Clerk.
                                                modified will be excluded in all cases           leasehold interests in a one-, two-, or
For real property not located in Staten         except where the modifications occur             three-family house, or an individual
Island, make check or money order               within the examination period AND result         dwelling unit in a dwelling which is
payable to: NYC Department of                   in a change in the identity of the lender        to be occupied or is occupied as the
Finance.                                        PLUS a change of at least ten percent in         residence or home of four or more
                                                either the interest rate or term of the          families living independently of each
LINE 1 - TOTAL CONSIDERATION                    mortgage loan. See Title 19 of the Rules         other.
Enter the amount from line 11, Schedule         of the City of NY §23-03(k) for more           An individual condominium that is used
1, page 2.                                      information.                                   for residential purposes by the occupant
                                                Enter on line 2 of Schedule 2 the amount       shall be presumed to be residential, unless
LINE 2 - EXCLUDIBLE LIENS-
                                                of any mortgage, lien or encumbrance           such residential use is de minimis. (For
TRANSFERS INVOLVING CERTAIN
                                                included in the amount entered on line 3       illustrations, see RCNY Section 23-
RESIDENTIAL PROPERTY OR
                                                of Schedule 1 that is eligible for the         03(b)(9) and (10).)
INTEREST THEREIN
                                                exclusion described above.                     Other Transfers
With certain exceptions, the amount of
mortgages, liens or encumbrances is             NOTE: You may not enter any amount             q For all transfers involving property or
excluded from consideration for the             on line 2 if you have not checked box a,          interests in property other than the
transfer on or after August 28, 1997 of a       b or c under “Type of Property” on page           residential property specified above,
one-, two-, or three-family house, an           2 of Form NYC-RPT or you HAVE                     the rate is 1.425% of the
individual residential cooperative              checked box d, f, q or t under “Condition         consideration where the consideration
apartment or individual residential             of Transfer”.                                     is $500,000 or less or 2.625% of the
condominium unit, or economic interest                                                            consideration where the consideration
in such property if the mortgage, lien or       LINE 4 - TAX RATE                                 is greater than $500,000.
encumbrance existed before the date of          Insert the appropriate tax rate based on
the transfer and remains on the property        the consideration on line 3. Note: the tax     LINE 5
or interest after the date of the transfer.     rate is determined after certain liens are     If you qualify for the “Mere Change In
This provision does not apply to any            excluded but before taking into account        Form Exemption”, enter the percentage
mortgage, lien or encumbrance placed on         the mere change of form exemption. Tax         from Schedule M, line 2, Column f. If
the property or interest in connection          rates depend on the kind of real property      you do not qualify for the Mere Change
with, or in anticipation of, the transfer, or   that is transferred or is held by the entity   In Form Exemption, enter 100%.
by reason of deferred payments of the           whose stock or partnership interest is the
                                                                                               LINE 7 - TAX
purchase price. This exclusion also does        subject of this transfer.
                                                                                               Attach additional schedules 1 and 2 if
not apply to a transfer to a mortgagee,         Effective for transfers on or after August     varying tax rates apply.
lienor or encumbrancer of the property or
                                                                      14
Instructions for Form NYC-RPT                                                                                                      Page 3

LINE 8 - CREDIT                                on the amount of the underpayment from         SCHEDULE C
a. Liquidations - If a purchaser               the due date to the date paid. For             Line 4
    acquires a controlling economic            information as to the applicable rate of       Enter remaining mortgages, liens or
    interest in a corporation, partnership,    interest call (718) 935-6000.                  encumbrances here and on Schedule 1,
    association, trust or other entity                                                        line 3, 4, 5, 6 or 10 as appropriate.
    owning real property in a transaction      LINE 11 - PENALTIES
    subject to the Real Property Transfer      a) If you fail to file a return when due,      SCHEDULE D
    Tax and within 24 months of such              add to the tax 5% for each month or         In a liquidation, the measure of the tax is
    acquisition the entity owning the real        partial month the form is late up to        the greater of fair market value or
    property or interest therein is               25%, unless the failure is due to           consideration. The greater of fair market
    liquidated and the real property or           reasonable cause.                           value or consideration, and the applicable
    interest therein is conveyed to the        b) If you fail to pay the tax shown on the     rate of tax are determined separately for
    purchaser of the controlling economic         return by the prescribed filing date,       each parcel of real property or economic
    interest, a credit is available against       add to the tax (less any payments           interest in a parcel of real property that is
    the transfer tax due on the liquidation       made) 1/2% for each month or partial        distributed in a liquidation. If this
    in the amount of the transfer tax paid        month the payment is late up to 25%,        transaction involves the distribution in
    with respect to the original                  unless the failure is due to reasonable     liquidation of more than one such parcel
    acquisition of the controlling                cause.                                      or economic interest, complete a separate
    economic interest. In no event shall                                                      Schedule D for each such property or
                                               c) The total of the additional charges in
    this credit be greater than the tax                                                       interest. Attach additional schedules 1
                                                  a) and b) may not exceed 5% for any
    payable upon the conveyance in                                                            and 2 as necessary. (See §23-03 (g) of the
                                                  one month.
    liquidation.                                                                              rules of the City of New York for
                                               LINE 13 - FILING FEE                           examples of calculation of the tax base in
b. Original Co-op Transfer - In the
                                               Pursuant to Subdivision 3 of Section 333       liquidations.)
    case of the original transfer of
                                               of the NYS Real Property Law, all RPT
    cooperative housing corporation stock                                                     SCHEDULE F
                                               forms filed on or after July 1, 1991 must
    by a cooperative corporation or                                                           Line 8
                                               be accompanied by a $25.00 fee. No
    cooperative plan sponsor in                                                               If you received other property in
                                               form will be accepted without the fee.
    connection with the grant or transfer                                                     exchange for the real property or interest
    of a proprietary leasehold, a credit is    SCHEDULE 3                                     therein that was transferred to the
    allowed for a proportionate part of the    If this transaction includes more than one     business entity, enter the value of the
    amount of any tax paid upon the            grantor or grantee, complete this schedule     other property here. If assets other than
    conveyance to the cooperative              and provide the requested information for      real property or interests therein were
    housing corporation of the land and        all such grantors or grantees that are not     transferred to the business entity in
    building or buildings comprising the       listed on page 1 of this form. For any         connection with this transaction, the
    cooperative dwelling or dwellings.         grantee and grantor that is a partnership,     consideration received must be
    This credit applies only for original      provide the requested information for          apportioned among the assets transferred.
    transfers of stock by the cooperative      each general partner. If this transaction      Attach schedule.
    housing corporation or cooperative         includes more than one grantee or grantor
    plan sponsor. It does not apply to                                                        SCHEDULE H
                                               and any of them is a partnership, attach a
    taxable resales of cooperative housing                                                    If the entity named in A owns assets in
                                               separate schedule 3 for each grantee or
    corporation stock.                                                                        addition to real property or interests
                                               grantor providing the information for each
                                                                                              therein you should make a good faith
    No credit is allowed for any tax paid      general partner.
                                                                                              apportionment of the consideration, based
    more than 24 months prior to the date
                                               SCHEDULE A                                     on the relative fair market value of the real
    on which occurs the first in a series of
                                               Line 2d                                        estate or interests therein and the other
    transfers of shares of stock in the
                                               If bid price is paid in cash, enter here and   assets. See Administrative Code §11-
    initial offering of cooperative housing
                                               on Schedule 1, line 1. If other than cash,     2102 (d) and §23-02 of the rules of the
    corporation shares.
                                               enter here and on the appropriate line on      City of New York, Definition of
Attach a detailed schedule to support the      Schedule 1.                                    Consideration, Paragraph 3. Apportioned
credit claimed on this line.                                                                  consideration should be entered on
                                               Line 2f                                        Schedule 1 on appropriate lines.
LINE 10 - INTEREST                             Enter remaining mortgages, liens or            If the entity named in A owns more than
If the tax is not paid on or before the due    encumbrances here and on Schedule 1,           one parcel of real property or economic
date (determined without regard to any         line 3, 4, 5, 6 or 10 as appropriate.          interest therein, the consideration and the
extension of time), interest must be paid
                                                                   15
Instructions for Form NYC-RPT                                                                                                      Page 4

applicable rate of tax is determined                partnership in which the owners of               governmental bodies does not
separately for each parcel of property or           the property or interest therein prior           relieve a grantee from them of
economic interest. Attach separate                  to the transfer are partners; or                 liability for the tax or from filing a
Schedules H, 1 and 2, as necessary.             d. A distribution of property or interest            return.
If any of the percentages in B, C, D, E or          therein by a corporation or partnership    B. The tax imposed does not apply to
F is 50 percent or more, a return must be           to its shareholders or partners.              any of the following deeds:
filed and tax paid with respect to any          Examples:                                         1. A deed, instrument or transaction
transaction reflected in items C, D, E or F.    1. A transfer of property owned by three             by or to the United Nations or any
The tax rate applicable to each item of real        individuals as equal tenants-in-                 other world-wide international
property or economic interest therein is            common to a corporation or                       organization of which the United
based on its proportionate share of the             partnership in which the same three              States is a member.
aggregate consideration for all                     individuals are equal shareholders or         2. A deed, instrument or transaction
transactions reflected in items B, C, D, E          partners will be fully exempt as a               by or to any corporation,
or F.                                               mere change of form of ownership.                association, trust, community
SCHEDULE M - MERE CHANGE                        2. A transfer of a cooperative apartment             chest, fund or foundation,
OF FORM TRANSFERS                                   owned by an individual to a                      organized and operated exclusively
For transfers occurring on or after                 corporation in which the individual is           for religious, charitable, or
June 9, 1994, a transfer that represents            a 25 percent shareholder will be                 educational purposes, or for the
a mere change in identity or form of                exempt to the extent that the                    prevention of cruelty to children or
ownership or organization is not                    individual retains a 25% beneficial              animals, and no part of the net
taxable to the extent the beneficial                interest in the coop after the transfer.         earnings of which inures to the
ownership of the real property or               3. Corporation X is owned 25% by                     benefit of any private shareholder
economic interest therein remains the               individual A and 75% by individual               or individual and no substantial
same. (NYC Administrative Code                      B. If Corporation X distributes New              part of the activities of which is
Section 11-2106 (b) (8)). However, a                York City real property to A and B as            carrying on propaganda, or
transfer to a cooperative housing                   equal tenants-in-common, the transfer            otherwise attempting to influence
corporation, other than a corporation               will be exempt to the extent A retains           legislation, provided, however, that
formed under Articles 2, 4, 5, or 11 of             the same 25 percent interest in the              nothing in this paragraph shall
the Private Housing Finance Law, of                 property and B retains a 50 percent              include an organization operated
the property that will comprise the                 interest in the property. The transfer           for the primary purpose of
cooperative dwelling will not qualify               will be taxable to the extent of the             carrying on a trade or business for
for this exemption.                                 additional 25 percent interest in the            profit, whether or not all of its
                                                    property transferred to A                        profits are payable to one or more
The following are types of transfers that
                                                For additional information, see Title 19 of          organizations described in this
may qualify for the mere-change
                                                the Rules of the City of NY §23-05(b)(8).            paragraph.
exemption in whole or in part. If you
checked condition "g", "i", or "l" on Form                                                        3. A deed, instrument or transaction
                                                EXEMPTIONS FROM THE                                  to any governmental body listed in
NYC-RPT, page 1, the transfer may
                                                TRANSFER TAX                                         "A" above.
qualify for this exemption in whole or in
                                                A. The following parties are exempt               4. A deed or instrument given solely
part. Transfers other than those listed
                                                   from the payment of the tax and from              as security for a debt, or a deed or
may also qualify for the exemption in
                                                   filing a return:                                  instrument given solely for the
whole or in part.
                                                   1. The State of New York, its                     purpose of returning such security.
a. A transfer of property or interest
                                                       agencies, instrumentalities, public        5. A deed or instrument or
    therein to a new or pre-existing
                                                       corporations (including a public              transaction from a mere agent,
    corporation in which the owners of
                                                       corporation created pursuant to               dummy, strawman or conduit to a
    the property or interest therein prior to
                                                       agreement of compact with                     principal, or a deed from the
    the transfer are shareholders;
                                                       another state or Canada) or                   principal to an agent, dummy,
b. A transfer of property or interest                  political subdivisions.
    therein by one wholly-owned                                                                      strawman or conduit.
                                                   2. The United States of America and            Where a tax does not apply to any
    subsidiary of a corporation to another
                                                       its agencies and instrumentalities,        deed, neither the grantor nor the
    wholly-owned subsidiary of the same
                                                       insofar as they are immune from            grantee is required to pay the tax.
    corporation;
                                                       taxation.                                  However, a return relating to the deed
c. A transfer of property or interest
    therein to a new or pre-existing                   The exemption of such                      must be filed.
                                                                    16
Instructions for Form NYC-RPT                                                                                                                      Page 5

FILING OF RETURN/ PAYMENT OF                    limited to transfers of controlling             MANHATTAN
TAX                                             economic interests in real property or            1 Centre Street, Room 910
A notarized joint return shall be filed by      transfers of interests in entities formed for     New York, NY 10007
both the grantor and the grantee for each       cooperative ownership of real property,           (212) 669-4896
deed, instrument, or transaction, whether       returns must be filed within 30 days of         BRONX
or not a tax is due. Thus, a return must be     the transfer with:                                1932 Arthur Ave., Room 701
filed although the consideration for the           NYC Department of Finance                      Bronx, NY 10457
transaction is $25,000 or less. Where the          Real Property Transfer Tax Unit                (718) 579-6879
total consideration is $400,000 or more, a         345 Adams Street, 5th Floor
copy of the contract of sale or closing                                                         BROOKLYN
                                                   Brooklyn, NY 11201                             210 Joralemon St., Room 200
statement must be attached to the return.
                                                The tax may be paid by certified check, or        Brooklyn, NY 11201
A return need not be filed for the grant of                                                       (718) 802-3550
                                                an Attorney’s Trust Account check, drawn
a leasehold interest in a 1-, 2-, or 3-family
                                                on a U.S. bank, or money order made
house or an individual dwelling unit                                                            QUEENS
                                                payable to the order of NYC Department            144-06 94th Avenue
except where tax is owed or the lease is to
                                                of Finance.                                       Jamaica, NY 11435
be recorded.
                                                All returns filed on or after July 1, 1991        (718) 298-7000
RECORDED TRANSFERS                              must be accompanied by a $25 filing fee
Returns, relating to a transfer where a                                                         STATEN ISLAND
                                                whether or not a tax is due. See                   350 St. Marks Place
deed or other document is recorded,             instructions for Schedule 2, line 13.              Staten Island, NY 10301
are required to be filed and any tax due                                                           (718) 390-5295
paid at the office of the City Register in      Returns filed on or after February 6,
the county where the deed is recorded           1990, in connection with a conveyance            2. Once you have received an
within 30 days of the delivery of the           of a one- or two-family dwelling or a               exemption, you must renew it every
deed.                                           cooperative apartment or                            year with the Property Division.
                                                condominium unit in a one- or two-
The locations of the offices of the City        family dwelling must be accompanied             3. Many groups are exempt from
Register are as follows:                        by an Affidavit of Compliance with                 property taxes but still may be
                                                                                                   required to pay water and sewer
                                                Smoke Detector Requirement.
MANHATTAN (New York County)                                                                        charges. You must file separately for
31 Chambers Street, Room 202                    NYC-RPT returns are available at City              an exemption from water and sewer
New York, New York 10007                        Register offices, the office of the                charges with the Bureau of Customer
(212) 788-8527                                  Richmond County Clerk and from the                 and Conservation Services .
                                                                                                   Applications can be obtained from any
                                                Department of Finance’s tax fax service
BRONX                                                                                              of the Bureau’s borough offices (call
                                                (call 718-935-6114 from the phone                  (718) 595-7000 for addresses). Once
1932 Arthur Ave, 3rd Floor                      connected to your fax and select
Bronx, New York 10457                                                                              granted, this exemption need not be
                                                document #305) or Internet website at the          renewed annually.
(212) 579-6820                                  following address:
                                                                                                EVEN IF THIS TRANSFER OF REAL
BROOKLYN (Kings County)                              http://www.ci.nyc.ny.us/finance
                                                                                                PROPERTY IS FROM ANOTHER
210 Joralemon Street, Room 2                                                                    NONPROFIT ORGANIZATION, YOU
Brooklyn, New York 11201                        IMPORTANT REAL ESTATE TAX                       MUST STILL COMPLY WITH THE
(718) 802-3590                                  INFORMATION FOR NONPROFIT                       ABOVE REQUIREMENTS.
                                                ORGANIZATIONS
QUEENS                                          If you are a nonprofit organization you         For more information, call our Taxpayer
144-06 94th Avenue                              should know:                                    Assistance Unit at (718) 935-9500,
Jamaica, NY 11435                                                                               Monday through Friday between the hours
                                                1. You must apply for an exemption from         of 9:00 am and 4:30 pm, or visit our
(718) 298-7200                                                                                  Internet website at:
                                                   Real Estate Tax with the Property
STATEN ISLAND (Richmond County)                    Division. Exemption forms can be                   http://www.ci.nyc.ny.us/finance
Richmond County Clerk                              obtained from:                               PRIVACY ACT NOTIFICATION
                                                                                                The Federal Privacy Act of 1974, as amended, requires all
County Court House, Room 103                       Exemption Unit -Property Division            agencies requesting Social Security Numbers to inform
Staten Island, New York 10301                      1 Centre Street, Room 909                    individuals from whom they seek information why the request
                                                                                                is being made and how the information is used. The
(718) 390-5386                                     New York, NY 10007                           disclosure of Social Security Numbers is required by
                                                                                                Sections 11-102.1 and 11-537 of the Administrative Code of
                                                   or any of the Borough Offices of the         the City of New York. Such numbers which are disclosed on
NON-RECORDED TRANSFERS                                                                          any report or return are used for tax administration purposes,
In the case of transfers where no                  Property Division.                           and as may be required by law, or when the taxpayer gives
                                                                                                written authorization to this department for another
document is recorded, including but not                                                         department, person, agency or entity to have access (limited
                                                                                                or otherwise) to the information contained in his/her return.

                                                                     17

								
To top