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1040-NR-EZ Form
Categories: Tax,
U.S. income tax return for Certain Non-resident Aliens With No Dependents. This form is used most frequently by U.S. non-resident aliens who had any U.S. source of income during a previous year. The non-resident taxpayer must meet al. of the following requirements: they do not claim any dependents, they may not be claimed as a dependent by another taxpayer, they are not claiming any tax credits, they are married and do not claim an exemption for their spouse, their taxable income is less than $100,000, they also don't claim itemized deductions other than those that are for state and local income taxes, they are not claiming adjustments to their annual income other than scholarship and fellowship grants, they do not owe any "other taxes," and their only U.S. income came from wages, salaries, and tips, or from state and local tax refunds, or scholarship or fellowship grants.
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Definition / Meaning of
Information Disclosure Statement (IDS)
Categories: Patent,
a list of all patents, publications, U.S. applications, or other information submitted for consideration by the Office in a non-provisional patent application filed under 35 U.S.C. § 111(a) to comply with applicant's duty to submit to the Office information which is material to patentability of the invention claimed in the non-provisional application. For patent applications filed under 35 U.S.C. § 111(a), applicants and other individuals who are substantively involved in preparing or prosecuting a patent application must submit to the Office information which is material to patentability (could render a claim unpatentable) as defined in 37 CFR § 1.56. The provisions of 37 CFR § 1.97 and 37 CFR § 1.98 provide a mechanism for compliance with the duty of disclosure provided in 37 CFR § 1.56. The IDS must include a list of all patents, publications, U.S. applications, or other information submitted for consideration by the Office. The USPTO provides forms for use in the submission of an IDS, the PTO/SB/08a and PTO/SB/08b. -- see 37 CFR §§§ 1.56, 1.97 and 1.98and MPEP 609 for more
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