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Form 1040-X (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms 1040-A and 1040-EZ were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).
The standard U.S. individual tax return is Form 1040. There are several variations of this form, such as the 1040EZ and the 1040A, as well as many supplemental forms. U.S. citizens and residents who realize gross income in excess of a specified amount (adjusted annually for inflation) are required by law to file Federal income tax returns (and ...
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
In the 1950s, Max Ericksen founded a sprinkler and plumbing products distribution company. The company grew and developed a proprietary line of irrigation products. In the 1970s that division of the company was incorporated as Orbit Irrigation. Today, Orbit is a leading retail brand for irrigation and watering products. [3]
The Rain Bird horizontal action impact-drive sprinkler head was recognized as a historic landmark of agricultural engineering in 1990 by the American Society of Agricultural and Biological Engineers. [3] This invention led to sprinkler irrigation development that currently exceeds 50,000,000 acres (78,000 sq mi; 200,000 km 2) worldwide.
A fire sprinkler system is an active fire protection method, consisting of a water supply system providing adequate pressure and flowrate to a water distribution piping system, to which fire sprinklers are connected. Although initially used only in factories and large commercial buildings, systems for homes and small buildings are now available ...
Winterization of Toronto's Dundas Square usually takes place at the end of October. Winterization is the process of preparing something for the winter, and is a form of ruggedization. Equipment suitable for year-round use can be said to have "built-in" winterization. [citation needed]
The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation. The lives are specified broadly in the Internal Revenue Code.