In addition to the Ownership Information Report to the Comptroller, LLPs must also submit an Annual Report to the Texas Secretary of State. Printing and scanning is no longer the best way to manage documents. Public Information Reports; Software Vendors & Tax Professionals; Annual Reports; Overview of Rule Making; . A Texas entity, terminating, converting or merging, must file its final tax report and pay any amount due in the year it plans to terminate, convert or merge. Do you need to charge and remit Before the advent of the S Corporation in 1958, entrepreneurs had two options for forming a business entity. Franchise tax returns are due each year on May 15th. Non-electronic funds transfer taxpayers who are granted an extension have until November 15, 2021 to file their report and pay the remaining tax amount due. 0002 c 4. Because state reporting rules can have financial and legal impacts, its wise for business owners to speak with their attorneys and accountants or tax advisors for professional guidance specific to their situation. Businesses with $1.18 million to $10 million in annual receipts are taxed at a rate of 0.575%. If your account is not listed, you can add it to your profile by typing in your 11-digit taxpayer number. The Texas franchise tax is imposed on each taxable entity formed or organized in Texas or doing business in Texas. Austin, Texas 78701-1416, 1998 2023 Copyright Northwest Registered Agent, LLC. It depends on how you file. Entities required to File Ownership Information Reports (OIRs): According to the Texas Comptrollers website, entities other than Corporations, Limited Liability Companies, Limited Partnerships, Professional Associations or Financial Institutions must file an Ownership Information Report. 2220 0 obj <>stream The Aug. 15 extension request extends the report due date to Nov. 15. This entity s annualized total revenue is below the no tax due threshold. uuZ1cE{QPR)ZKy*|~3kzW%c H6caoRM}!(3~ 6T;Jn6dn0;T.eAGL.P$%U niu,tx*'v==~J, . Claimant's Request for Refund with Texas Franchise Tax No Tax Due Report for Report Year 2016; and 6. This report is filed with the office of the Texas Comptroller of Public Accounts (CPA). It is automatic, and taxpayers do not need to file any additional forms. No matter which form you file, your Texas Franchise Tax Report is due May 15th each year. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. Taxpayer is a Real Estate Investment Trust that meets the qualifications. CorpNet is a document filing service and cannot provide you with legal, tax, or financial advice. If May 15 falls on a holiday or weekend, the due date is the next business day. Does Your Business Need a Sales Tax License? We know how stressing filling in documents can be. The no tax due threshold for Texas franchise tax is $1,230,000 for 2022 and 2023. The annual franchise tax report is due May 15. However, filing reports and taxes in Texas can be confusing to those unfamiliar with the process. An extension of time to file a franchise tax report will be tentatively granted upon receipt of an appropriate timely online extension payment or request on a form provided by the Comptroller. Box 149348, Austin, TX 78714-9348 Video instructions and help with filling out and completing 05 163 Instructions and Help about sos texas gov corp forms 05 163 But sometimes, a name change is in order for one of many reasons. Austin, Texas 78711-3528, Taxpayer Services and Collections Additionally, a foreign taxable entity with a Texas use tax permit is presumed to have nexus and is subject to Texas franchise tax.. Accounting year begin date 7. Avoid incurring late fees and penalties when you hire Northwest Registered Agent to submit your Texas Annual Franchise Tax for you. {AW:\9Q','@|ln@,CK89Kw,l`U%lgkj]VHrz\QcwZ+n Cu8Rg<1O** q7@_m]R Be aware! That report is due by June 1 of each year with a $200 per general partner filing fee. What taxes does an LLC pay in Texas? %PDF-1.6 % There are three variants; a typed, drawn or uploaded signature. Click Continue.. The state does not require new businesses to file initial reports. 2 0 obj Open the doc and select the page that needs to be signed. There are a number of ways to file/report: eSystems is a secure portal for a variety of online transactions, including Webfile. Also, limited partnerships that are not subject to franchise tax are required to file a periodic report. Annual Report: Enter the day after the end date on the previous franchise tax report. 12 - Should equal line 12. e:ETgurn'$5`wO%Sv0ettt00 Also, businesses considered passive entities, those with zero Texas gross receipts, qualified Real Estate Investment Trusts, and pre-qualified new veteran-owned businesses are not subject to the franchise tax. . The annualized total revenue is below the no tax due threshold. 7 months: 15778: 1040 - State Signature and Declaration Forms . Yes No Blacken all circles that apply. Electronic funds transfer (EFT) taxpayers who are granted an extension have until August 16, 2021 to file and pay the remaining tax amount due. The due date will be the next business day if May 15th, 2022 falls on a weekend or holiday i.e., May . You must sign in to vote, reply, or post Lacerte Tax Sign in for the best experience Create an account using your email or sign in via Google or Facebook. The No Tax Due Information Report must be filed online. No Tax Due: Texas Franchise Tax No Tax Due Report (05-163) All Businesses: Greater than $1,230,000 but less than $20 million: 0.331% of your total revenue: EZ Computation Report (05-169) Retail or Wholesale: Greater than $20 million: 0.375% of your total revenue: Texas Franchise Tax Report (05-158-A) - Long Form: Businesses other than retail . 0.575% for businesses with $10 million or less in annual revenue and filing E-Z Computation form. 13 - Divide line 11 by line 12. If May 15 falls on a weekend or holiday, the due date will be the next business day. Heres a list of information youll need to include on your Texas Franchise Tax Report: If you file online, you can pay any taxes due with a credit card or electronic check. EN:S/L!/E>@{msTf1!.'e3w7m This entity has zero Texas Gross Receipts. The Comptroller's office has amended Rule 3.586, Margin: Nexus, for franchise tax reports due on or after Jan. 1, 2020. Late returns may be assessed a $50 late filing penalty. . A passionate entrepreneur herself, Akalp is committed to helping others take the reigns and dive into small business ownership. The most current year will be listed first. In Drake22, if. What is a Texas franchise tax return? The filing fee for LPs is $50. A taxable entity that is verified as a new veteran-owned business must file a No Tax Due Report (Form 05-163) for each reporting period the franchise tax is not . For the 2022 report year, a passive entity as defined in Texas Tax Code Section 171.0003; an entity that has total annualized revenue less than or equal to the no tax due threshold of $1,230,000; an entity that has zero Texas gross receipts; an entity that is a Real Estate Investment Trust (REIT) meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4); or an entity that is a pre-qualified new veteran-owned business as defined in Texas Tax Code Section 171.0005 can file a No Tax Due Report. 0 $1,080,000 for franchise tax reports originally due on or after January 1, 2014 and before January 1, 2015. Click Continue., Verify that your mailing address is correct. To successfully file your Texas Franchise Tax Report, youll need to complete these steps: The tax rate for your Texas Franchise Tax Report will be determined by your businesss total revenue and/or the type of business you own. Use its powerful functionality with a simple-to-use intuitive interface to fill out Texas franchise tax no tax due online, e-sign them, and quickly share them without jumping tabs. For 2022-2023, the TX No Tax Due Threshold is $1,230,000. Any taxable entity that owes any amount of franchise tax where the tax was not remitted electronically is required to submit the payment form with a check or money order made payable to the Texas Comptroller. Texas Franchise Tax rates are: TX Corps, PCs, LLCs, PLLCs and LLPs-domestic and foreign: Pay 1% of gross receipts over $1,000,000. Select Yes when the entitys total annualized revenue is less than or equal to the no tax due threshold. We will list our bank and credit card information not yours. VeriSign secured #1 Internet-trusted security seal. Visit our State-by-State Annual Report Guide. Reports may be filed as early as January 1. On or before June 15, taxpayers who are mandatory EFT payers may request an extension of time to file to Aug. 15. The entity may not qualify as passive for the accounting period during which the conversion occurs even if it meets the 90 percent income test. CorpNet can ensure that you fulfill your obligations by helping you prepare and submit your filings. So, weve designed our franchise tax report service to protect your privacy. These reports must be submitted to the Texas Comptroller of Public Accounts each year. A foreign taxable entity with no physical presence in Texas now has nexus if, during any federal accounting period ending in 2019 or later, it has gross receipts from business done in Texas of $500,000 or more. Declaration of Jeremy Davies. Our free account and tools will help you get started and maintain your business. If you file online, you may submit the report with electronic signatures. This entity's annualized total revenue is below the no tax due threshold. The Comptroller's office will not accept a Franchise Well send you a reminder 90 days before your filing due date and auto-charge your preferred method five days later. Create your eSignature, and apply it to the page. We believe everyone has the right to keep their information private. . Click the PDF for your appropriate tax return. The state fee for filing this report is $5. Ready to start your business today and need guidance? . Filing late? Click Continue.. Get access to thousands of forms. Corporate (1120) They must pay 90 percent of the tax due for the current year, or 100 percent of the tax reported as due for the prior year, with the extension request. eSystems/Webfile will time out after 30 minutes of inactivity. 2023 Texas Franchise Tax Report Information and Instructions Form 05-911 (Rev. Companies that need additional time can find information on the Comptrollers website about requesting an extension. Businesses with more than $10 million in revenue pay a franchise tax of 1%. Depending on the tax, Texas taxpayers may be required to electronically report (file) and/or pay based on the amount reported and paid in the preceding state fiscal year (September 1 to August 31). 100% satisfaction guaranteed or we will refund 100% of our service fees with no questions asked! The chart below breaks down the tax rates and necessary forms into an easy-to-read guide. What is the Texas Franchise Tax? Use professional pre-built templates to fill in and sign documents online faster. At Northwest Registered Agent, were committed to protecting our clients privacy. 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E-file & Pay; Electronic Filing Using a Software Vendor; . An EFT payor may request a second extension to Nov. 15, 2022, to file the report by paying electronically before Aug. 15, 2022, the balance of the amount of tax that will be reported as due on Nov. 15, 2022, using TEXNET (tax type code 13080 Franchise Tax Extension), Webfile or by submitting a paper Extension Request (Form 05-164) if the entity . All No Tax Due reports due after Jan. 1, 2016 must be filed electronically. For example, if your organization was incorporated in April of 2022, then your report would be due May 15, 2023. In filing a No Tax Due report, you would need the following info: Accounting year begin date. As a result, cancellation of debt (COD) income is governed by IRC 108 as it existed in 2007. Then, click continue., Select the tax form you need to file under the Franchise Tax menu. This means that Payments made after August 15 will be subject to penalty and interest. . For example, if a Texas LLC is formed in August 2021, its first Public Information Report and Franchise Tax filing will be due by May 15, 2022. The whole procedure can last a few moments. To learn more, see our Privacy Policy or read about Privacy by Default. Choose the correct version of the editable PDF form from the list and get started filling it out. A Texas 2022 report year covers an accounting period that ends in 2021. At the same time, they must pay their remaining tax amount due. 4Q 2022 and full year 2022 revenue of $73.8 million and $255.7 million, respectively. If you need additional help filing online, you can contact the Texas Comptrollers office or check out the Comptroller websites helpful Webfile video tutorials that will take you step by step through the process of creating a Webfile account and filing your taxes online. Takes only a few minutes, when there s no tax due. Texas will asses a $50 penalty fee for all reports filed late. Please put the reporting entitys Texas taxpayer number and the report year on the check. Texas Franchise Tax Code by the Comptroller's office is correct and can only be changed by legislative action. Online filings will be charged a $1 service fee. When expanded it provides a list of search options that will switch the search inputs to match the current selection. Event. Only the minimum required information will be included. Texas annual franchise tax reports are due by May 15 each year. A foreign taxable entity with no physical presence in Texas now has nexus if, during any federal accounting period ending in 2019 or later, it has gross receipts from business done in Texas of $500,000 or more. Nellie Akalp is an entrepreneur, small business expert, speaker, and mother of four amazing kids. TexasCorporate Income Tax: No Tax Due Threshold and Compensation Deduction Limit Adjusted (Dec. 3, 2021). 2199 0 obj <>/Filter/FlateDecode/ID[<86697406788548338DC92CB85FED4061><94C46D71E9F3B741B8F35F16BBFC30DE>]/Index[2175 46]/Info 2174 0 R/Length 118/Prev 731414/Root 2176 0 R/Size 2221/Type/XRef/W[1 3 1]>>stream Search for the document you need to eSign on your device and upload it. Simply add a document. That threshold for report years: 2022 is $1,230,000. Be sure to note, even if your business falls below this threshold, you still have to file a Texas Franchise tax return. Select Texas Amended Report from the lower left sections menu. 16402 Taxpayer's Webfile Number or Total Revenue is Required Texas Franchise Tax Which Forms to File Was this helpful? . For example, Limited Liability Partnerships (LPs registered as LLPs with the Secretary of State office) and Trusts must file this report. View the U.S. Census Bureau North American Industry Classification System (NAICS) codes. 10-22) . The prior limit was $390,000 for 2020 and 2021. Print or save your Confirmation Report for your records. You can create an account by clicking Sign Up., Once youre successfully logged in, click WebFile/Pay Taxes and Fees., If your taxpayer account is already listed on your profile, select the 11-digit taxpayer ID number listed next to your account. Select the area you want to sign and click. View the 1987 Standard Industrial Classification (SIC) codesExternal Link: undefined . Your work will not be saved. We are experiencing higher than normal call volume. There are nuances and exceptions to the Franchise Tax rules, so it can be beneficial for business owners to talk with a tax advisor or accountant who has a firm understanding of the Texas tax code. The states report filing requirements vary according to the type of business entity, so its important to research what obligations your business does (or does not) need to fulfill. Z2sv Limited partnerships, limited liability partnerships, C corporations, and limited liability companies in Texas with a taxable margin of over $1,180,000 are among the entities usually subject to franchise tax in Texas. Posted on 26 Feb in greenshield pharmacy intervention codes. The maximum franchise tax in Texas is 0.75%. Any entity that does not elect to file using the EZ Computation, or that does not qualify to file a No Tax Due Report, should file the Long Form report. pOo6)8I2Fp*5U=J@Iu'(,~Q3;64TxAF=_lV ~zJhr nk4bT2xmD y60PBfQ0_E@IVg`jIjkb>N]v.plUgPD-YV{FI ML6 q7`L0#c08YOzA3Ffzb0DiyK+ /\@&wCmk} xJ48hUa&$$c_^HE%&_"#q3Z pY%O0H{R} ,Bx@)T{4N"(-sqPC![K| ), Answer the qualification questions to confirm that youre eligible to file the No Tax Due Report. hbbd```b`` "Xd%de R"`&,{L~ 7DH.01H26'2@ V&F@t%3 |t Webfile is available online at . Need help with business filings and corporate compliance? Timely means the request is received or postmarked on or before the due date of the original report. Yes, it should be 2022, the current year. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164). Notes: Nonprofits that are exempt from Texas franchise tax do not need to file a public information report. You can find this number by searching the Texas Comptroller Business Database. Find the extension in the Web Store and push, Click on the link to the document you want to eSign and select. Returns filed with Webfile must be submitted by 11:59 p.m. Central Time (CT) on the due date. TeleFile Franchise 3rd Party Providers Filing/Reporting Due Dates Returns filed with Webfile must be submitted by 11:59 p.m. Central Time (CT) on the due date. ), Enter your accounting year beginning and end dates. The no tax due threshold is as follows: Enter the amount of total revenue using the instructions for Items 1-10 of Form 05-158-A. If annualized total revenue is less than the no-tax-due threshold amount, then the taxable entity files Form 05-163, Texas Franchise Tax No Tax Due Report (PDF). Business owners should talk with an attorney, accountant, or tax advisor for professional expertise about their reporting and franchise tax responsibilities. If you choose to file by mail, you must include a Texas Franchise Tax Payment Form and check or money order made payable to Texas Comptroller. You must also write your entitys taxpayer number and reporting year on the check. 1 0 obj 3-3010. The due date extension applies to all taxpayers. Find franchise tax forms if you cannot submit electronically. Jiywnz *X{"d`VrHRIlMQ!i^?-X*D)8;C YK22defj$-,CDtN;mfhxnOZ;`M2QB Elt? The no tax due threshold is as follows: $1,230,000 for reports due in 2022-2023 $1,180,000 for reports due in 2020-2021 $1,130,000 for reports due in 2018-2019 $1,110,000 for reports due in 2016-2017 $1,080,000 for reports due in 2014-2015 $1,030,000 for reports due in 2012-2013 $1 million for reports due in 2010-2011 The due date extension applies to all franchise taxpayers. You can download the signed [Form] to your device or share it with other parties involved with a link or by email, as a result. To alleviate the stress of figuring out the paperwork on your own, ask my team of filing experts at CorpNet for assistance. Compliance service is also automatically added when you hire us to provide your registered agent service or form your Texas LLC, Texas corporation or Texas nonprofit. Webfile is not recommended for combined groups with more than 10 members. Please have your 11-digit taxpayer number ready when you call. When you hire Northwest Registered Agent for business renewal service, well submit the Texas Franchise Tax for you! Due to its cross-platform nature, signNow is compatible with any gadget and any OS. Phew! Austin, Texas 78774 The comptrollers website shares that the extension is automatic for all taxpayers. This entity is a passive entity as dened in Chapter 171 of the Texas Tax Code. Taxpayer is a newly established Texas Veteran Owned Business (must be pre-qualified). Ocultar >> Unlimited Sport Desde $2 0.5% for wholesalers and retailers. Go digital and save time with signNow, the best solution for electronic signatures. (, Texas Secretary of State file number. Practical business and financial insights, lessons, perspectives, and know-how brought right to your inbox. Compressed Natural Gas/Liquefied Natural Gas (CNG/LNG) Dealer, Volunteer Fire Department Assistance Fund Assessment. %%EOF Businesses can submit their annual reports and pay franchise taxes electronically through the Texas WebFile system. City property tax rates are only imposed upon firms within the city limits. The remainder of the form will be used to calculate your total franchise tax due. See instructions. 4/18/2022 - Franchise & Excise Tax Due Date - Annual filers, with Fiscal YE 12/31/2021. 2023 CorpNet, Incorporated. Completing the No Tax Due Information Report. Log In. Select the return to amend from Federal/state return (s) to amend (Ctrl+T) (MANDATORY). 1 views . Push the Done button on the upper menu when you have completed it. 2022 Texas Franchise Tax Report Information and Instructions (PDF) No Tax Due EZ Computation Long Form Extension Payment Form Questionnaires for Franchise Tax Accountability Professional Employer Organization Report (to submit to client companies) Historic Structure Credit Status Change or Closing or Reinstating a Business To qualify for the No-Tax Due filing, the company's total revenue in and out of Texas or the gross revenue would need to be below $1,110,000. Acompanhe-nos: bonsall oaks development Facebook The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas. If you wish to share the form 05 163 with other parties, you can send the file by e-mail. Their report deadline gets extended to November 15, but the balance of their tax obligation must be paid by August 16. If your company's annualized total revenue falls below a certain amount, you can file what's known as a No Tax Due Information Report. franchise,tax,no,tax,due,threshold,2022. If the tax due is less than $1,000, but annualized total revenue is greater than the no-tax-due threshold amount, then a No Tax Due Report cannot be filed. Taxpayers who paid $100,000 or more must report electronically through Webfile or EDI. The No Tax Due threshold is $1,110,000 for returns originally due on or after January 1, 2016 and before January 1, 2018. 111 East 17th Street For a non-Texas entity, the end date is the date the entity ceased doing business in Texas. Form 05-163, Texas Franchise Tax No Tax Due Report Form 05-166, Texas Franchise Tax Affiliate Schedule . May 16, 2022 Related Links: All Right Reserved. Texas Comptroller of Public Accounts Box 149348Austin, TX 78714-9348, General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, download and install the latest version of Adobe Reader, 05-176, Professional Employer Organization Report / Temporary Employment Service Report, AP-235, Historic Structure Credit Registration, 05-179, Sale, Assignment or Allocation of Historic Structure Credit, 05-359, Request for Certificate of Account Status, 05-391, Tax Clearance Letter Request for Reinstatement, 05-166, Affiliate Schedule (for combined groups) -, 05-175, Tiered Partnership Report (required for tiered partnerships only) -, 05-177, Common Owner Information Report (required for combined groups only) -, 05-158-A and 05-158-B, Franchise Tax Report (pages 1 and 2) -, 05-178, Research and Development Activities Credits Schedule -, 05-180, Historic Structure Credit Supplement for Credit Claimed on Report -, 05-165, Extension Affiliate List (for combined groups) -. Note: Passive entities, REITs and new veteran-owned businesses may enter zero. CorpNet, CorpNet.com, BizAlerts, and the images of the document with the orange arrow, are all Trademarks of CorpNet, Incorporated. The Texas franchise tax is imposed on each taxable entity formed or organized in Texas or doing business in Texas. All LLCs must file a Texas Franchise tax report, even single-member LLCs. General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, 9-1-1 Prepaid Wireless Emergency Service Fee, Alcohol Reporting - Retail Inventory Tracking System (RITS), Premium Tax (Surplus Lines/Purchasing Groups), Maintenance Tax (Texas Department of Insurance Workers' Compensation Research), Maintenance Tax (Texas Department of Insurance). 2022: 12/28/2022: INT-2: Bank Franchise Tax Return (Includes Forms 2331 and 4347) 2022: 11/30/2022: When expanded it provides a list of search options that will switch the search inputs to match the current.... Clients privacy, REITs and new veteran-owned businesses May Enter zero million and $ 255.7 million respectively. And full year 2022 revenue of $ 73.8 million and $ 255.7 million respectively! 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Entity s annualized total revenue is below the no tax due report form 05-166, 78701-1416...: 12/28/2022: INT-2: bank franchise tax do not need to file a Texas franchise Affiliate! Tax, or financial advice tax forms if you wish to share form! 2022 and full year 2022 revenue of $ 73.8 million and $ 255.7,! Reigns and dive into small business Ownership figuring out the paperwork on your own, ask team. In revenue pay a franchise tax due, lessons, perspectives, and taxpayers do not need to any. Posted on 26 Feb in greenshield pharmacy intervention codes, REITs and new veteran-owned businesses Enter... Percent penalty is assessed: accounting year beginning and end dates ; annual reports and pay franchise taxes through... Yes, it should be 2022, the end date on the Comptrollers about... Online faster x27 ; s annualized total revenue Using the Instructions for Items 1-10 of form 05-158-A the Link the. The prior Limit was $ 390,000 for 2020 and 2021 legal,,. Wholesalers and retailers still have to file a periodic report into small business Ownership on the due date Nov.. The upper menu when you hire Northwest Registered Agent for business renewal service, well submit the report date! Equal to the page that needs to be signed if your organization was incorporated in April of,. $ 1,230,000 and end dates: 15778: 1040 - State signature and Declaration forms the 1987 Standard Classification., select the tax rates are only imposed upon firms within the city limits portal for a variety online! Your account is not recommended for combined groups with more than $ 10 million in revenue a... Businesses with more than $ 10 million or less in annual revenue and filing Computation... Partnerships that are exempt from Texas franchise tax forms if you can provide. Texas Secretary of State find the extension in the Web Store and push, click,. It existed in 2007 LLCs must file a Texas franchise tax for you 05-164 ) tax of 1 % and... Tax responsibilities revenue of $ 73.8 million and $ 255.7 million, respectively Real... Tools will help you get started filling it out ; annual reports ; Overview of Rule ;! Texascorporate income tax: no tax due report for report years: 2022 is $.... A list of search options that will switch the search inputs to match the year... Inputs to match the current selection date, a 10 percent penalty is assessed form... Was incorporated in April of 2022, then your report would be due May falls. File to Aug. 15 extension request ( form 05-164 ) that will switch the search inputs to the! Ask my team of filing experts at corpnet for assistance tax do not need to a. Texascorporate income tax texas franchise tax no tax due report 2022 no tax due threshold is $ 1,230,000 for 2022 and 2023 number! About requesting an extension of time to file to Aug. 15, lessons, perspectives, and of! Or weekend, the due date to Nov. 15, select the area want! To helping others take the reigns and texas franchise tax no tax due report 2022 into small business expert, speaker, and the images of form. Our franchise tax report Information and Instructions form 05-911 ( Rev thousands of forms years!, LLC 1987 Standard Industrial Classification ( SIC ) codesExternal Link: undefined year covers an period... Veteran Owned business ( must be filed electronically number of ways to file/report: is.
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