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Pomona California Form 5558: What You Should Know

It was completed in October 2007. Copies are available from most library service providers. It can also be ordered from the following vendors or the Internet: The main changes compared to the first edition are: 1) The amount of time allowed to file by one year has been increased from 21 months in the first edition to 28 months in the second edition. 2) The deadline for filing individual returns by January 31 must now be February 15 or earlier. 3) No additional time for filing joint returns, the second edition only allows the person filing the form to file by January 31. 4) To prevent employees from reaping a financial benefit for not filing by January 31, the form no longer provides the salary deduction on the individual return. 5) The individual income tax return is now required to have separate pages for salary, wages and other amounts which are not income. Instead, they are to be grouped into the form titled “Employees' Compensation.” 6) The form no longer provides an alternative to filing the return by January 31 for anyone who owes tax by April 15. 7) The form no longer provides an alternative to filing the return by January 31 for anyone filing who is scheduled to collect the income tax by April 15. 8) The form no longer provides people with a grace period to be able to pay any deficiency that they owe from a previous year. The grace period for individuals was limited to nine months. 9) Forms 1099-MISC and 1099-R must now be filed by January 31 regardless of the filing deadline for the year for which they are filed in or an extension of time allowed under section 6013.

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