Exempt Organization Business Income Tax Return

Transcription

1 OMB No Form Exempt Organization Business Inome Tax Return Department of the Treasury (and proxy tax under setion 0(e)) Open to Puli Inspetion for Internal Revenue Servie For alendar year 0 or other tax year eginning JUL 1, 0, and ending JUN 0, () Organizations Only DEmployer identifiation numer A Chek ox if Name of organization ( Chek ox if name hanged and see instrutions.) (Employees trust, see address hanged instrutions.) B Exempt under setion Print Fuller Theologial Seminary 5-14 X 501( )( ) or E Unrelated usiness ativity odes Numer, street, and room or suite no. If a P.O. ox, see instrutions. (See instrutions.) Type 40(e) 0(e) 15 N. Oakland Avenue C Book value of all assets F Group exemption numer (See instrutions.) at end of year G Chek organization type X 501() orporation 501() trust 401(a) trust Other trust 5,0. H Desrie the organization s primary unrelated usiness ativity. See Statement 1 I During the tax year, was the orporation a susidiary in an affiliated group or a parent-susidiary ontrolled group? ~~~~~~ Yes X No If "Yes," enter the name and identifying numer of the parent orporation. J The ooks are in are of Denise Rodrigues, Controller Telephone numer Part I Unrelated Trade or Business Inome (A) Inome (B) Expenses (C) Net 1a Gross reeipts or sales,4. Less returns and allowanes Balane ~~~ 1, Other (See instrutions; attah shedule.) ~~~~~~~~~~~~ 1 1 Total. Comine lines through 1 1,4.,4. Part II Dedutions Not Taken Elsewhere (See instrutions for limitations on dedutions.) (Exept for ontriutions, dedutions must e diretly onneted with the unrelated usiness.) 14 Compensation of offiers, diretors, and trustees (Shedule K) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14,4. 15 Salaries and wages ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 15,4 1 Repairs and maintenane ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 1, T 0 40A 50(a) City or town, state, and ZIP ode 5(a) Pasadena, CA Cost of goods sold (Shedule A, line ) ~~~~~~~~~~~~~~~~~ Gross profit. Sutrat line from line 1 ~~~~~~~~~~~~~~~~ 4a Capital gain net (attah Shedule D) ~~~~~~~~~~~~~~~ Net gain (loss) (Form 4, Part II, line 1) (attah Form 4) ~~~~~~ Capital loss dedution for trusts ~~~~~~~~~~~~~~~~~~~~ Inome (loss) from partnerships and S orporations (attah statement) ~~~ Rent (Shedule C) ~~~~~~~~~~~~~~~~~~~~~~ Unrelated det-finaned (Shedule E) ~~~~~~~~~~~~~~ Interest, annuities, royalties, and rents from ontrolled organizations (Sh. F)~ Investment of a setion 501()(), (), or (1) organization (Shedule G) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Exploited exempt ativity (Shedule I) ~~~~~~~~~~~~~~ Advertising (Shedule J) ~~~~~~~~~~~~~~~~~~~~ Bad dets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ See Statement Taxes and lienses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Charitale ontriutions (See instrutions for limitation rules.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Depreiation (attah Form 45) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1,1. Less depreiation laimed on Shedule A and elsewhere on return Depletion Contriutions to deferred ompensation plans Total dedutions. Add lines 14 through ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unrelated usiness taxale efore net operating loss dedution. Sutrat line from line 1 ~~~~~~~~~~~~ 4 Unrelated usiness taxale. Sutrat line from line. If line is greater than line, enter the smaller of zero or line LHA For Paperwork Redution At Notie, see instrutions. 4a ~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Employee enefit programs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~,4.,4. Exess exempt expenses (Shedule I) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Exess readership osts (Shedule J) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other dedutions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ See Statement Net operating loss dedution (limited to the amount on line 0) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unrelated usiness taxale efore speifi dedution. Sutrat line 1 from line 0 ~~~~~~~~~~~~~~~~~ Speifi dedution (Generally $1,000, ut see instrutions for exeptions.) ~~~~~~~~~~~~~~~~~~~~~~~~ a ,4,1.,. 0,5. -,54. -,54. 1,00 -,54. Form 0-T (0)

2 Form 0-T (0) Fuller Theologial Seminary 5-14 Part III Tax Computation 5 Organizations Taxale as Corporations. See instrutions for tax omputation Controlled group memers (setions 151 and 15) hek here See instrutions and: a Enter your share of the $50,000, $,000, and $,,000 taxale rakets (in that order): Enter organization s share of: Additional 5 tax (not more than $,50) $ $ $ $ Additional tax (not more than $0,000) ~~~~~~~~~~~~~ $ Trusts Taxale at Trust Rates. See instrutions for tax omputation. Inome tax on the amount on line 4 from: Proxy tax. See instrutions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines and to line 5 or, whihever applies Part IV Tax and Payments 40a Foreign tax redit (orporations attah Form 1; trusts attah Form 1) ~~~~~~~~ 40a 41 4 Other redits (see instrutions) d Credit for prior year minimum tax (attah Form 01 or ) ~~~~~~~~~~~~~~ e Total redits. Add lines 40a through 40d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other taxes. Chek if from: Form 45 Form Form Form Other 4 Total tax. Add lines 41 and 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44 a Payments: A 0 overpayment redited to 0 ~~~~~~~~~~~~~~~~~~~ 44a 0 estimated tax payments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44 Tax deposited with Form ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44 d Foreign organizations: Tax paid or withheld at soure (see instrutions) ~~~~~~~~~~ 44d e Bakup withholding (see instrutions) ~~~~~~~~~~~~~~~~~~~~~~~~ 44e f Credit for small employer health insurane premiums (Attah Form 41) ~~~~~~~~ 44f g Other redits and payments: Form Total payments. Add lines 44a through 44g ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 45 Tax due. If line 45 is less than the total of lines 4 and 4, enter amount owed ~~~~~~~~~~~~~~~~~~~ Overpayment. If line 45 is larger than the total of lines 4 and 4, enter amount overpaid ~~~~~~~~~~~~~~ 4 Enter the amount of line 4 you want: Credited to 01 estimated tax Refunded 4 Part V Statements Regarding Certain Ativities and Other Information (see instrutions) 1 At any time during the 0 alendar year, did the organization have an interest in or a signature or other authority over a finanial aount Yes No (ank, seurities, or other) in a foreign ountry? If YES, the organization may have to file Form TD F 0-.1, Report of Foreign Bank and Finanial Aounts. If YES, enter the name of the foreign ountry here During the tax year, did the organization reeive a distriution from, or was it the grantor of, or transferor to, a foreign trust? If YES, see instrutions for other forms the organization may have to file. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Enter the amount of tax-exempt interest reeived or arued during the tax year $ Shedule A - Cost of Goods Sold. Enter method of inventory valuation NA 1 4a Inome tax on the amount on line 4 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Tax rate shedule or Shedule D (Form 41) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Alternative minimum tax Inventory at eginning of year ~~~ 1 Inventory at end of year ~~~~~~~~~~~~ Cost of laor~~~~~~~~~~~ from line 5. Enter here and in Part I, line ~~~~ Additional setion A osts ~~~ 4a Do the rules of setion A (with respet to 5 Total. 5 Sign Here ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~ General usiness redit. Attah Form 00 ~~~~~~~~~~~~~~~~~~~~~~ Sutrat line 40e from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Form 41 Other Total Estimated tax penalty (see instrutions). Chek if Form 0 is attahed ~~~~~~~~~~~~~~~~~~~ Purhases ~~~~~~~~~~~ Cost of goods sold. Sutrat line Other osts ~~~ Paid Preparer Use Only 4 Add lines 1 through 4 the organization? Under penalties of perjury, I delare that I have examined this return, inluding aompanying shedules and statements, and to the est of my knowledge and elief, it is true, orret, and omplete. Delaration of preparer (other than taxpayer) is ased on all information of whih preparer has any knowledge. = = d 44g property produed or aquired for resale) apply to VP for Finane Signature of offier Date Title PrintType preparer s name Preparer s signature Date Chek Firm s name Firm s address self- employed Firm s EIN Phone no. 5 40e May the IRS disuss this return with the preparer shown elow (see instrutions)? if PTIN Yes Yes Page X X No X No Form 0-T (0)

3 Form 0-T (0) Fuller Theologial Seminary 5-14 Page Shedule C - Rent Inome (From Real Property and Personal Property Leased With Real Property) (see instrutions) 1. Desription of property (a). From personal property (if the perentage of rent for personal property is more than ut not more than 50) Rent reeived or arued () From real and personal property (if the perentage of rent for personal property exeeds 50 or if the rent is ased on profit or ) (a) Dedutions diretly onneted with the in olumns (a) and () Total Total () Total. Add totals of olumns (a) and (). Enter () Total dedutions. here and on line, olumn (A) Part I, line, olumn (B) Shedule E - Unrelated Det-Finaned Inome (see instrutions). Dedutions diretly onneted with or alloale. Gross from to det-finaned property 1. Desription of det-finaned property or alloale to detfinaned property (a) Straight line depreiation () Other dedutions 4. Amount of average aquisition 5. Average adjusted asis. Column 4 divided. Gross. Alloale dedutions det on or alloale to det-finaned of or alloale to y olumn 5 reportale (olumn (olumn x total of olumns property det-finaned property x olumn ) (a) and ()) Part I, line, olumn (A). Part I, line, olumn (B). Totals ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total dividends-reeived dedutions inluded in olumn Shedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instrutions) Exempt Controlled Organizations 1. Name of ontrolled organization Part of olumn 4 that is. Dedutions diretly Employer identifiation Net unrelated Total of speified inluded in the ontrolling onneted with numer (loss) (see instrutions) payments made organization s gross in olumn 5 Nonexempt Controlled Organizations. Taxale Inome. Net unrelated (loss). Total of speified payments 1 Part of olumn that is inluded. Dedutions diretly onneted (see instrutions) made in the ontrolling organization s with in olumn gross Totals J Add olumns 5 and 1 Part I, line, olumn (A). Add olumns and. Part I, line, olumn (B). Form 0-T (0)

4 Form 0-T (0) Fuller Theologial Seminary 5-14 Shedule G - Investment Inome of a Setion 501()(), (), or (1) Organization (see instrutions) 1. Desription of exploited ativity 1. Desription of. Amount of. Gross unrelated usiness from trade or usiness line, ol. (A).. Expenses diretly onneted with prodution of unrelated usiness line, ol. (B). Part I, line, olumn (A). 4. Net (loss) from unrelated trade or usiness (olumn minus olumn ). If a gain, ompute ols. 5 through.. Dedutions Total dedutions diretly onneted 4. Set-asides 5. and set-asides (ol. plus ol. 4) 5. Gross. Expenses from ativity that attriutale to is not unrelated olumn 5 usiness Part I, line, olumn (B). Totals Shedule I - Exploited Exempt Ativity Inome, Other Than Advertising Inome (see instrutions). Exess exempt expenses (olumn minus olumn 5, ut not more than olumn 4). Enter here and on page 1, Part II, line. Totals Shedule J - Advertising Inome (see instrutions) Part I Inome From Periodials Reported on a Consolidated Basis Page 4 1. Name of periodial. Gross. Diret advertising advertising osts 4. Advertising gain or (loss) (ol. minus ol. ). If a gain, ompute ols. 5 through. 5. Cirulation. Readership osts. Exess readership osts (olumn minus olumn 5, ut not more than olumn 4). Totals (arry to Part II, line (5)) Part II Inome From Periodials Reported on a Separate Basis (For eah periodial listed in Part II, fill in olumns through on a line-y-line asis.) (5) 1. Name of periodial Totals from Part I. Gross. Diret advertising advertising osts line, ol. (A). line, ol. (B). 4. Advertising gain or (loss) (ol. minus ol. ). If a gain, ompute ols. 5 through. 5. Cirulation. Readership osts. Exess readership osts (olumn minus olumn 5, ut not more than olumn 4). Enter here and on page 1, Part II, line. Totals, Part II (lines 1-5) Shedule K - Compensation of Offiers, Diretors, and Trustees (see instrutions). Perent of 4. Compensation attriutale Title time devoted to 1. Name. to unrelated usiness usiness John W. Ward V.P. Finane.00,4. Total. Part II, line 14,4. Form 0-T (0)

5 Fuller Theologial Seminary 5-14 }}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Form 0-T Desription of Organization s Primary Unrelated Statement 1 Business Ativity }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} Transient use of student residene faility and offee shop To Form 0-T, Page 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Form 0-T Interest Paid Statement }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} Desription Amount }}}}}}}}}}} }}}}}}}}}}}}}} Eerhard Unger,5. The Fuller Foundation Pomona First Federal Bank 1,004. }}}}}}}}}}}}}} Total to Form 0-T, Page 1, line 1 4,4 ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Form 0-T Other Dedutions Statement }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} Desription Amount }}}}}}}}}}} }}}}}}}}}}}}}} Offie and General Supplies 1,5. Operational and Plant Supplies 1,4. Servies,0. Travel and Entertainment 4. Utilities,1 Renewal and Replaement 1,00 Overhead Alloation 1,. }}}}}}}}}}}}}} Total to Form 0-T, Page 1, line,. ~~~~~~~~~~~~~~ Statement(s) 1,,

6 Form 45 Depreiation and Amortization (Inluding Information on Listed Property) 0-T OMB No Department of the Treasury Attahment Internal Revenue Servie () See separate instrutions. Attah to your tax return. Sequene No. 1 Name(s) shown on return Business or ativity to whih this form relates Identifying numer Fuller Theologial Seminary Form 0-T Page Part I Eletion To Expense Certain Property Under Setion 1 Note: If you have any listed property, omplete Part V efore you omplete Part I. 1 Maximum amount (see instrutions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 500,00 Total ost of setion 1 property plaed in servie (see instrutions) ~~~~~~~~~~~~~~~~~~~~~ Threshold ost of setion 1 property efore redution in limitation~~~~~~~~~~~~~~~~~~~~~~,000,00 4 Redution in limitation. Sutrat line from line. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~ 4 5 Dollar limitation for tax year. Sutrat line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instrutions 5 (a) Desription of property () Cost (usiness use only) () Eleted ost 1 Tentative dedution. Enter the smaller of line 5 or line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 Carryover of disallowed dedution to 01. Add lines and, less line 1 1 Note: Do not use Part II or Part III elow for listed property. Instead, use Part V. Part II Speial Depreiation Allowane and Other Depreiation (Do not inlude listed property. ) Listed property. Enter the amount from line ~~~~~~~~~~~~~~~~~~~ Total eleted ost of setion 1 property. Add amounts in olumn (), lines and ~~~~~~~~~~~~~~ Carryover of disallowed dedution from line 1 of your 0 Form 45 ~~~~~~~~~~~~~~~~~~~~ Business limitation. Enter the smaller of usiness (not less than zero) or line 5 Setion 1 expense dedution. Add lines and, ut do not enter more than line 1 Other depreiation (inluding ACRS) Part III MACRS Depreiation (Do not inlude listed property. ) (See instrutions.) Setion A 1 MACRS dedutions for assets plaed in servie in tax years eginning efore 0 ~~~~~~~~~~~~~~ 1 1 If you are eleting to group any assets plaed in servie during the tax year into one or more general asset aounts, hek here J Setion B - Assets Plaed in Servie During 0 Tax Year Using the General Depreiation System () Month and () Basis for depreiation (a) Classifiation of property year plaed (usinessinvestment use (d) Reovery (e) Convention (f) Method (g) Depreiation dedution in servie only - see instrutions) period ~~~~~~~~~ Speial depreiation allowane for qualified property (other than listed property) plaed in servie during the tax year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Property sujet to setion 1(f) eletion ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ,1. 1a d e f g h i 0a Residential rental property.5 yrs. MM SL.5 yrs. MM SL Nonresidential real property yrs. MM SL MM SL Setion C - Assets Plaed in Servie During 0 Tax Year Using the Alternative Depreiation System 40-year Part IV Summary (See instrutions.) 1 Listed property. Enter amount from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 -year property 5-year property -year property -year property 15-year property 0-year property -year property yrs. SL Class life 1-year Total. Add amounts from line 1, lines 14 through 1, lines 1 and 0 in olumn (g), and line 1. portion of the asis attriutale to setion A osts 1-1- LHA For Paperwork Redution At Notie, see separate instrutions. 1 yrs. 40 yrs. MM the appropriate lines of your return. Partnerships and S orporations - see instr. For assets shown aove and plaed in servie during the urrent year, enter the SL SL SL,1. Form 45 (0)

7 Form 45 (0) Fuller Theologial Seminary 5-14 Page Part V Listed Property (Inlude automoiles, ertain other vehiles, ertain omputers, and property used for entertainment, rereation, or amusement.) Note: For any vehile for whih you are using the standard mileage rate or deduting lease expense, omplete only 4a, 4, olumns (a) through () of Setion A, all of Setion B, and Setion C if appliale. Setion A - Depreiation and Other Information (Caution: See the instrutions for limits for passenger automoiles. ) 4a Do you have evidene to support the usinessinvestment use laimed? Yes No 4 If "Yes," is the evidene written? Yes No (a) Type of property (list vehiles first ) -1- () () (d) (e) (f) (g) (h) (i) Business Basis for depreiation investment Cost or Reovery Method Depreiation (usinessinvestment use perentage other asis use only) period Convention dedution Add amounts in olumn (i), line. line, page 1 Setion B - Information on Use of Vehiles year ( do not inlude ommuting miles) ~~~~~~ (a) () () (d) (e) (f) Vehile Vehile Vehile Vehile Vehile Vehile Yes No Yes No Yes No Yes No Yes No Yes No Setion C - Questions for Employers Who Provide Vehiles for Use y Their Employees Answer these questions to determine if you meet an exeption to ompleting Setion B for vehiles used y employees who are not more than 5 owners or related persons Do you meet the requirements onerning qualified automoile demonstration use? ~~~~~~~~~~~~~~~~~~~~~~~ Note: If your answer to,,, 40, or 41 is "Yes," do not omplete Setion B for the overed vehiles. Part VI Amortization (a) () () (d) (e) (f) Desription of osts Date amortization Amortizale Code Amortization Amortization egins amount setion period or perentage for this year 4 4 Date plaed in servie Speial depreiation allowane for qualified listed property plaed in servie during the tax year and used more than 50 in a qualified usiness use Property used more than 50 in a qualified usiness use:!! Property used 50 or less in a qualified usiness use:!! Total usinessinvestment miles driven during the Add amounts in olumn (h), lines through. line 1, page 1 ~~~~~~~~~~~~ 44 Total. Add amounts in olumn (f). See the instrutions for where to report SL - SL - SL Eleted setion 1 ost Complete this setion for vehiles used y a sole proprietor, partner, or other "more than 5 owner," or related person. If you provided vehiles to your employees, first answer the questions in Setion C to see if you meet an exeption to ompleting this setion for those vehiles. Total ommuting miles driven during the year ~ Total other personal (nonommuting) miles driven~~~~~~~~~~~~~~~~~~~~~ Total miles driven during the year. Add lines 0 through ~~~~~~~~~~~~ Was the vehile availale for personal use during off-duty hours? ~~~~~~~~~~~~ Was the vehile used primarily y a more than 5 owner or related person? ~~~~~~ Is another vehile availale for personal use? Do you maintain a written poliy statement that prohiits all personal use of vehiles, inluding ommuting, y your employees?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Do you maintain a written poliy statement that prohiits personal use of vehiles, exept ommuting, y your employees? See the instrutions for vehiles used y orporate offiers, diretors, or 1 or more owners ~~~~~~~~~~~~ Do you treat all use of vehiles y employees as personal use? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Do you provide more than five vehiles to your employees, otain information from your employees aout the use of the vehiles, and retain the information reeived? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amortization of osts that egins during your 0 tax year:!! Amortization of osts that egan efore your 0 tax year ~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No Form 45 (0)