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1、DRAFTVermontE-FileSpecificationsforTaxYear200842Revised08/28/2008DRAFTTableofContentsTableofContents1DocumentRevisions2Changesfor20084VermontFormsthatcanbefiledelectronically7VermontAcknowledgmentSystem7STATEACKNOWLEDGMENTCONTACT7TestingProcedures8ExclusionsFromVermontElectro
2、nicFiling8VermontRecordLayouts9FinalVermontGenericStateRecord10FinalVermontUnformattedRecord18IN-11219IN-11323IN-11927HS-12231HI-14434TableA37AppendixB4242Revised08/28/2008DRAFTDocumentRevisions42Revised08/28/2008DRAFT42Revised08/28/2008DRAFTChangesfor2008GENERALCHANGESEVERYW
3、HERE:·Formreferstoreturns–IN-111,IN-114,IN-116,HS-122. ·SchedulereferstosupportingdocumentsforaForm–SchedulesIN-112,113,119,HI-144·RenamingforScheduleIN-112–VTCalculationA,VTCalculationB,VTCalculationC&VTCalculationDreplaceVTSchedulesA–D·RenamingforScheduleIN-113–PartIandPart
4、IIreplaceScheduleIandScheduleIN-111DueDate4/15/2009Federallinereferencenumberssubjecttochangeupon finalFederalformreleaseNEWlines:12b.50%BonusDepreciationfromthe2008FederalEconomicAct (toaddbackthedepreciationtakenattheFederallevelforsoleproprietors,partnerships,LLC’s,Scorps)
5、14d.amountfromformline11(ifnegativeenter0) (entryforFederalTaxableIncomeatIN-111,Line11tocalculatecapitalgainsexemptionlimitation)14e.(14dx40%)CapitalGainslimitation14f.Addline14aandthesmalleroflines14cor14e (taxpayertakeslesserof40%oflong-termcapitalgainsor40%ofFederalTaxa
6、bleIncome)Legislativechangesrequiringnewlines·Disallowanceofbonus50%depreciationforsoleproprietors,partnerships,LLC’s,Scorps.·LimitationonCapitalgains.0360StateandLocalObligationIncome111-3-12a12NIffilingIN112CalculationA,PartImustequalunformattedrecordfield210fromIN112.**Ifn
7、otfilingIN112CalculationAPartI,mustequal0,leaveblank.
8、`036550%Bonusdepreciation111-3-12b12N
9、0370FederalTaxableIncomewithAdditions111-3-1312NField0355+Field0360+Field0365Maybenegative.
10、0385VermontCapitalGainsDeduction111-3-14c12NField0380*40%.0390FederalTaxableIncome111-3-14d1
11、2NMustbethesameasgenericrecordfield0355**Ifnegativeenter0.
12、0395Capit
