Penalties 1

IRS Penalties, and there are lots of them.

01 Filing and Paying Late__We charged a 5% combined penalty of 4.5 % for filing late and 1/2% for paying late because, according to our records, you filed your return late and didn't pay your tax by the due date of your return. The combined penalty is 5% of your unpaid tax for each month or part of a month your return is late, but not for more than 5 months which would total 25% (22.5 % late filing and 2 1/2 late paying). In addition to the 22.5% late filing penalty for the first 5 months your return is late, we continue to charge the 1/2% late paying penalty for each month or part of a month for as long as your tax is unpaid, but not for more than 25%. Therefore, the maximum penalty we can charge is 47.5% (22 1/2% late filing plus 25% late paying). If you didn't file your return within 60 days of the due date, the minimum penalty is $100 or 100% of the balance of tax due on your tax return, whichever is smaller. If you think we should remove or reduce this penalty, see "Removal of Penalty_Reasonable Cause."

02 Underpayment or Late Payment of Estimated Tax__We charged you a penalty because, according to our records, you didn't estimate your tax and pay the correct amount of tax due.

Individuals, Estates, and Certain Trusts__If you expect to owe tax of $500 or more for the tax year, you must prepay the tax by having tax withheld or by making estimated tax payments. We charge a penalty when the total tax you pay in during the year doesn't meet the requirements of the law. The requirements for the last several tax years are as follows.

For 1992 and later you are required to pay at least 90% of the tax shown on your return for the current year or 100% of the tax shown on your return for the prior year, whichever is less. However, the law requires certain taxpayers (other than farmers and fishermen) to use a special computation when basing their current year estimated tax payments on 100% of their prior year tax. You must use this special computation if all the following apply to you:

1) You made an estimated tax payment for any of your three prior tax years (1991, 1990, or 1989 if your current tax year is 1992), or we charged you a penalty for not paying estimated tax for any of your three prior tax years. (Don't include withholding or a credit from your prior year's tax as a payment of estimated tax.)

2) Your adjusted gross income (AGI) as shown on your return for the current year is more than $75,000 (more than $37,500 if your filing status is married filing separately).

3) Your modified AGI for the current tax year (as defined in the instructions for Form 2210, Underpayment of Estimated Tax for Individuals and Fiduciaries) will exceed the AGI shown on your prior year tax return by more than $40,000 (more than $20,000 if you are married filing separately).

If all the above conditions apply to you, you may base only your first estimated tax payment for the year on 100% of your prior year's tax. However, your second payment must be at least 90% of the tax shown on your return for the current year plus the difference between that amount and the amount of your first payment. Your remaining estimated tax payments for the year must equal at least 90% of the tax shown on your return for the current year.

You will not be charged a penalty if you make your payments in sufficient amounts and on time. In addition, because we lowered the withholding rates in 1992, you won't be charged a penalty if:

1) the only reason you underestimated and underpaid your tax was because we lowered the withholding rates, and

2) the amount you owe is $146 or less if you filed as single or head of household ($292 or less if you filed as married filing joint return or married filing separately).

For more information on when the estimated tax penalty may be reduced or removed or more, see the 1992 instructions for Form 2210, under the heading "Waiver of Penalty."

To avoid the penalty for tax years 1988 through 1991, you were required to pay at least 90% of the tax shown on your current year's return or 100% of the tax shown on your prior year's return, whichever was less.

To avoid the penalty for tax years 1985 through 1987, you were required to meet one of the four exceptions to the penalty listed on Form 2210, Underpayment of Estimated Tax by Individuals and Fiduciaries. To avoid the penalty for tax year 1984, you were required to meet one of the conditions explained in the instructions for Form 2210, under the heading "Waiver of Penalty."

Corporations__We charge a penalty for not estimating your tax correctly when the corporation owes $500 or more in tax, and the total payments made on time are less than 90% of the tax shown on the current tax return or less than 100% of the tax for the prior year, whichever is less.

You may ask us to remove or reduce this penalty by using the installment methods explained on Form 2220, Underpayment of Estimated Tax by Corporations, and its instructions.

For tax years beginning before January 1, 1988, the 100% of prior year tax rule doesn't apply as an exception to the penalty. However, we may remove or reduce this penalty if you meet any of the exceptions on Form 2220.

For tax years beginning after December 31, 1991, and before July 1, 1992, the law requires corporations to pay the lesser of 100% of the prior year tax or 93% of the tax estimated for the current year through quarterly tax payments.

For tax years beginning after June 30, 1992, the law requires corporations to pay the lesser of 100% of the prior year tax or 97% of the tax estimated for the current year through quarterly tax payments.

The procedures for reasonable cause do not apply to corporate estimated tax penalties.

03 Failure to Deposit__Federal Tax Deposits Insufficient/Late__We charged a penalty because it appears that you didn't deposit the correct amounts of tax on time. We used your Record of Tax Liability to determine where to apply your deposits. We applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

For deposits due after December 31, 1989, the penalty rate varies as follows:

2%__deposits made 1 to 5 days late

5%__deposits made 6 to 15 days late,

10%__deposits made 16 days or more late, but on or before the 10th day after the date of the first notice we sent you asking for the tax you owe,

We figured your penalty using one of the rates listed above. When you don't pay the amount you owe within ten days of the date of the first notice we sent you we automatically increase the penalty rate to 15% and include the additional penalty in your next bill.

If you think we should remove or reduce this penalty, see "Removal of Penalty_Reasonable Cause." Also see Publication 15, Circular E__Employer's Tax Guide, for deposit requirements.

04 Dishonored Check__We charged a penalty because your bank didn't honor your check. For checks of $15 or more, the penalty is $15 or 2% of your check amount, whichever is greater. For checks of less than $15, the penalty is the check amount. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause."

05 Fraud__We charged you a penalty for fraud. The penalty is 75% of the tax you didn't pay due to fraud (50% of the tax you didn't pay due to fraud on returns required to be filed before January 1, 1987, not including extensions).

For tax you didn't pay due to fraud on returns required to be filed before January 1, 1989, the penalty includes an additional 50% of the interest charged on the part of your underpayment due to fraud. This additional interest charge is a penalty and you cannot deducted it from your federal taxes.

06 Negligence Penalty__We charged a penalty of 5% on your unpaid tax. For underpayments on returns due before January 1, 1989, not including extensions, we charged an additional 50% of the interest on the part of your underpayment due to negligence. This additional interest charge is a penalty and you cannot deduct it from your federal taxes.

07 Paying Late__We charged a penalty because, according to our records, you didn't pay your tax on time. Initially, the penalty is 1/2% of the unpaid tax for each month or part of a month you didn't pay your tax.

If we issue a Notice of Intent to Levy and you don't pay the balance due within 10 days from the date of the notice, the penalty increases to 1% a month.

The penalty can't be more than 25% of the tax paid late. If you think we should remove or reduce this penalty, see "Removal of Penalty_Reasonable Cause."

08 Missing Taxpayer Identifying Number (TIN)__We charge a penalty when you don't provide a social security number (SSN) for yourself, your dependent, or another person. We also charge a penalty when you don't provide your own SSN to another person, or if you don't include your employer identification number on an information return.

The penalty is $5 for each missing TIN the law requires on returns and statements due by December 31, 1989. The penalty is $50 for each missing TIN the law requires on returns and statements due after December 31, 1989.

For all missing TINS in any calendar year, the penalty can't be more than $100,000. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause."

10 Filing Late_Exempt Organizations and Certain Trusts__We charged a penalty because according to our records, you filed your return late. The penalty is $10 a day for each day your return is late, but may not be more than $5,000 or 5% of your gross receipts for the year, whichever is less. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause"

11 Failure to Deposit__Federal Tax Deposits Insufficient/Late and Incomplete Record of Federal Tax Liability__We charged a penalty because it appears that you didn't deposit the correct amounts of tax on time.

Also, your Record of Federal Tax Liability was incomplete or illegible, or the liability amounts you reported didn't equal the net taxes for the tax period. Therefore, we averaged the total tax liability and distributed it equally throughout the tax period. We applied your deposits to the averaged liabilities in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

For deposits due after December 31, 1989, the penalty rate is as follows:

2%__deposits made 1 to 5 days late,

5%__deposits made 6 to 15 days late,

10%__deposits made 16 or more days late, but on or before the 10th day after the date of the first notice we sent you asking for the tax you owe,

If you believe we computed the penalty incorrectly please send a complete breakdown of your tax liability by filling in the Form 4977, Schedule B for tax years before 1993, or Form 941, Schedule B for tax years 1993 and later. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause. Also see Publication 15, Circular E__Employer's Tax Guide, for deposit requirements.

12 Incomplete Return__We charged a penalty because, according to our records you didn't file a complete return. The penalty is $10 a day for each day the return was incomplete, but may not be more than $5,000 or 5% of your gross receipts for the year whichever is less. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause."

14 Fraud__Late Filing Penalty__The law allows us to increase the penalty for filing late if you didn't file on time because of fraud. The penalty is 15% of the amount of tax you should have reported on your tax return and an additional 15% for each additional month or part of a month you didn't file your return. The total penalty may not be more than 75% of the tax you didn't pay.

17 Penalty Removed__We removed the penalty we charged you, and we are reviewing your account. We will let you know the results.

27 Penalty on Tips__We charged a penalty because, according to our records you didn't report your tips to your employer. The penalty is 50% of the social security or railroad retirement tax on the tips you didn't report. If you think we should remove or reduce this penalty see "Removal of Penalty__Reasonable Cause."

28 Examining Officer's Report__According to our records, your Examining Officer gave you a report that explained the reason for this penalty.

30 Late Payment Penalty Removed_ We removed the late payment penalty we previously charged you.

31 False W_4 Penalty_ We charged a $500 penalty because it appears you made false statements on your Form W_4. If you think we are wrong, or that we should remove or reduce this penalty for any other reason, see "Removal of Penalty__Reasonable Cause."

32 Partnership Late Filing__We charged a penalty because, according to our records you filed your partnership return late. The penalty is $50 for each person who was a partner at any time during the tax year, for each month or part of a month the return was filed late, for up to 5 months. If you think we should remove or reduce this penalty, see "Removal of Penalty__reasonable Cause."

33_39 and 45_52 Filing Incomplete Return__We charged a penalty because, according to our records, your partnership return was incomplete, and you didn't give us the information we requested. The penalty is $50 for each person who was a partner at any time during the tax year, for each month or part of a month you didn't give us the information we requested. We will not charge the penalty for more than 5 months. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause."

33__Missing Schedules K_1

34__Missing Schedule L (Balance Sheets)

35__Missing Schedule K_1 TINs (5 or more)

36__Missing Schedules K_1 and Schedule L (Balance Sheets)

37__Missing Schedules K_1 and Schedule K_1 TINs

38__Missing Schedule L (Balance Sheet) and Schedule K_1 TINs

39__Missing Schedules K_1, Schedule K_1 TINs, and Schedule L (Balance Sheets)

45__Missing Schedules K

46__Missing Schedules K and Schedules K_ 1

47__Missing Schedules K and Schedules L (Balance Sheets)

48__Missing Schedules K and Schedule K_1 TINs 5 or more)

49__Missing Schedules K, Schedules K_1, and schedules L (Balance Sheets)

50__Missing Schedules K, Schedules K_1, and Schedule K_1 TINs

51__Missing Schedules K, Schedules L (Balance Sheets), and Schedule K_1 TINs

52__Missing Schedules K, Schedules K_1, Schedules L (Balance Sheets), and Schedule K_1 TINs (5 or more)

40 Overstatement, Understatement, or Accuracy_Related Penalty__For returns due before January 1, 1990, this penalty is one or more of the following: Valuation Overstatement, Valuation Understatement or Substantial Understatement. For returns due after December 31, 1989, the accuracy_related penalty has been added. Refer to our Examining Officer's report for an explanation of the penalty.

41 Failure to Deposit__Taxes Paid Directly to IRS__We charged a penalty because, according to our records, you paid your taxes to an unauthorized financial institution, directly to the IRS, or with your return. The penalty is 10% of each payment you didn't deposit properly.

There is a limit to the amount of tax you may pay with your return. See the list below.

Form 941 series and Form 943__ You can pay taxes of less than $500 with your tax return.

Form 1042__You can pay taxes of less than $200 with your tax return.

Form 720, Form 940__You can pay taxes of $100 or less with your tax return.

Form CT_1__You can pay taxes of less than $100 with your tax return.

If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause." Also see Publication 15, Circular E__Employer's Tax Guide, for deposit requirements.

42 Failure To Deposit__Insufficient or Late Deposits and Taxes Paid Directly to IRS

__You were charged a penalty because according to IRS records:

__You didn't deposit the correct amounts of tax on time, and

__You made one or more of your deposits to an unauthorized financial institution paid your tax directly to the IRS or paid the tax with your return.

We applied your deposits and payments in the date order we received them. We used your Record of Federal Tax Liability to determine where to apply your deposits. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts. For additional details see Information on Failure to Deposit Penalty, Code 56.

43 Failure To Deposit__Taxes Paid Directly to IRS and Record of Federal Tax Liability Incomplete__We charged a penalty because you paid taxes to an unauthorized financial institution, directly to the IRS, or with your tax return.

We applied your deposits and payments to the averaged liabilities in the date order we received your deposits. We figured the penalty on any tax not deposited in the correct amounts.

If you believe we computed the penalty incorrectly, please send us a complete breakdown of your tax liability by filling in the Form 4977, Schedule B for tax years before 1993, or Form 941, Schedule B for tax years 1993 and later. For additional details see Information on Failure to Deposit Penalty, Code 56.

44 Failure To Deposit__Insufficient Late Deposits and Taxes Paid Directly to IRS and Record of Federal Tax Liability Incomplete__We charged a penalty because, according to our records:

__you didn't make your tax deposit on time or in the correct amounts,

__you made one or more of your deposits to an unauthorized financial

institution, paid your tax directly to the IRS or paid the tax with your return, and

__your Record of Federal Tax Liability was incomplete or illegible or the liability amounts you reported didn't equal the net taxes for the tax period.

We averaged your total tax liability and distributed it equally throughout the tax period. Then we applied your deposits and payments to the averaged liabilities in the date order we received your deposits. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

53 Ten Percent Penalty for Internal Revenue Code (IRC) Section 444 Election__We charged a penalty because we didn't receive the full amount of the "required payment" for your IRC Section 444 election on time. The required payment is the value of the tax deferral you receive when you change your tax year under IRC Section 444.

The penalty is 10% of the part of the payment that you didn't pay on time. If the required payment is more than $500 for any year you made an IRC Section 444 election, you must make a payment with Form 8752, Required Payment or Refund under Section 7519, by May 15th of the following calendar year.

54 Failure to Deposit_Deposits Insufficient/Late and Incorrect Record of Federal Tax Liability__We charged a penalty because it appears that you didn't deposit the correct amounts of tax on time. Our records showed you as a semi_weekly depositor but your Form 941, Schedule B didn't have enough information on it for us to determine if you made your deposits on time or in the correct amounts.

Therefore, we averaged the liability you reported and distributed it equally. We then applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

For deposits due after December 31, 1989, the penalty rate is as follows:

2%__deposits made 1_5 days late,

5%__deposits made 6_15 days late,

10%__deposits made 16 or more days late,

10%__deposits made to an unauthorized financial institution, or payments made directly to the IRS.

We figured your penalty using one of the rates listed above. When you don't pay the amount you owe within ten days of the date of the first notice we sent you, we automatically increase the penalty rate to 15% and include the additional penalty in your next bill.

If you believe we computed the penalty incorrectly, please complete the enclosed Form 941, Schedule B. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause." For information on deposit requirements, see Publication 15, Circular E__Employer's Tax Guide and Publication 51, Circular A__Agricultural Employer's Tax Guide.

55 Failure to Deposit__Incorrect Record of Federal Tax Liability and Taxes Paid Directly to IRS__We charged a penalty because your Form 941, Schedule B was incomplete and we couldn't determine if you made your deposits on time or in the correct amounts.

Therefore, we averaged the liability you reported, distributed it equally, and applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

Also, it appears that you paid taxes to an unauthorized financial institution, directly to the IRS, or with your tax return.

If you believe we computed the penalty incorrectly, please complete the enclosed Form 941, Schedule B. For additional details see Information on Failure to Deposit Penalty, Code 56.

56 Failure to Deposit_Deposits Insufficient/Late, Taxes Paid Directly to IRS, and Incorrect Record of Federal Tax Liability__We charged a penalty because, according to our records:

__you didn't make your tax deposit on time or in the correct amounts,

__you made one or more of your deposits to an unauthorized financial institution, paid your tax directly to the IRS or paid the tax with your return, and

__your Record of Federal Tax Liability was incomplete or illegible, or the liability amounts you reported didn't equal the net taxes for the tax period.

We averaged your total tax liability distributed it equally, and applied your deposits and payments to the averaged liabilities in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited n the correct amounts. If you believe we computed the penalty incorrectly, please complete the enclosed Form 941, Schedule B. For additional details see Information on Failure to Deposit Penalty below.

Information on Failure to Deposit Penalty. There is a limit to the amount of tax you may pay with your return.

Form 941 series and Form 943__You can pay taxes of less that $500 with your tax return.

Form 1042__You can pay taxes of less than $200 with your tax return.

Form 720 and Form 940__You can pay taxes of $100 or less with your tax return.

Form CT_1__You can pay taxes of less than $100 with your tax return.

For deposits due after December 31 1989, the penalty rate is as follows:

2%__deposits made 1_5 days late,

5%__deposits made 6_15 days late,

10%__deposits made 16 or more days late,

10%__deposits made to an unauthorized financial institution, or payments made directly to the IRS.

If you think we should remove or reduce this penalty, see "Removal of Penalty_Reasonable Cause." Also see Publication 15, Circular E__Employer's Tax Guide, for deposit requirements.

57 Failure to Deposit__Deposits Insufficient/Late and Incorrect Record of Federal Tax Liability__We charged a penalty because, according to our records, you didn't deposit your tax using the one_day deposit rule for liabilities $100,000 or more during a tax period.

Also, the Monthly Summary of Federal Tax Liability on your return was incomplete and we couldn't determine if you made your deposits on time or in the correct amounts. Therefore, we averaged the liability you reported and distributed it equally.

Since your average amount of monthly liability was $100,000 or more, we placed the liability on the first day of your applicable semi_weekly period. We applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts. For deposits due after December 31

1989, the penalty rate is as follows:

2%__deposits made 1_5 days late,

5%__deposits made 6_15 days late,

10%__deposits made 16 or more days late,

10%__deposits made to an unauthorized financial institution, or payments made directly to the IRS.

If you believe we computed the penalty incorrectly, please complete the enclosed Form 941, Schedule B. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause." For information on deposit requirements, see Publication 15, Circular E__Employer's Tax Guide, and Publication 51, Circular A__Agricultural Employer's Tax Guide.

58 Failure to Deposit__Deposits Insufficient/Late and Incorrect Record of Federal Tax Liability__We charged a penalty because, according to our records, you didn't deposit your tax using the one_day deposit rule for liabilities $100,000 or more during a tax period.

Also, your Form 941, Schedule B was incomplete and we couldn't determine if you made your deposits on time or in the correct amounts. Therefore, we averaged the liability you reported and distributed it equally.

Since your average amount of monthly liability was $100,000 or more, we placed the liability on the first day of the applicable semi_weekly period (eighth_monthly period for tax years ending on or before December 31, 1992). We applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts.

For deposits due after December 31, 1989, the penalty rate is as follows:

2%__deposits made 1_5 days late,

5%__deposits made 6_15 days late,

10%__deposits made 16 or more days late,

10%__deposits made to an unauthorized financial institution, or payments made directly to the IRS.

If you believe we computed the penalty incorrectly, please complete the enclosed Form 941, Schedule B. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause." For information on deposit requirements, see Publication 15, Circular E_Employer's Tax Guide, and Publication 51, Circular A__Agricultural Employer's Tax Guide.

Interest

09 Interest__We charged interest because, according to our records, you didn't pay your tax on time. We figure interest from the due date of your return to the date we receive your full payment or the date of this notice.

Corporate Interest__We charged additional interest of 2% because, according to our records, you didn't make your corporate tax payment within 30 days after IRS notified you of the underpayment of tax. This interest begins on the 31st day after we notify you of the underpayment on tax amounts you owe over $100,000, minus your timely payments and credits.

19 Additional Interest Charges__Please pay the amount you owe within 10 days from the date of this notice. If we don't receive your payment by then, we will continue to charge interest until you pay your tax in full. We will also charge a penalty for paying late. The penalty is 1/2% for each month or part of a month your tax remains unpaid from the due date of your return, but may not be more than 25% of the tax you paid late. If you think we should remove or reduce this penalty see "Removal of Penalty__Reasonable Cause."

Interest Paid

Beginning with tax year 1991, you can no longer deduct interest you paid to the Internal Revenue Service as an itemized deduction on your Form 1040, Schedule A.

Interest Abated

If you deducted interest you paid on taxes on your Form 1040, Schedule A, and we reduced that interest, you must report this reduction of interest as income on your tax return for the year we reduced it.

Status of Your Account

18 Balance Due__The amount you owe includes interest on your previous balance, figured to the date of this notice.

21 Past Due Payment__According to our records, your payment on this account is past due. We will continue to charge interest to your tax account until you pay your tax in full. We will also charge a penalty for paying late. The penalty is 1/2% for each month or part of a month your tax remains unpaid from the due date of your return, but not more than 25% of the tax you paid late. If you think we should remove or reduce this penalty, see "Removal of Penalty__Reasonable Cause."

22 Balance Less Than $1__If the amount you owe is less than $1, you do not have to pay it.

23 Refund Less Than $1__If your refund is less than $1, we will send it to you only if you ask for it.

24 Refund__We will refund your overpayment (plus interest when applicable), if you owe no other taxes or have no other debts the law requires us to collect.

25 This notice is not the result of an examination of your return. We notify a taxpayer when we select his/her return for examination.

Credit Adjustments

13 Withholding Credits__We've made a change to your withholding tax credits.

14 Estimated Tax Credits__We've made a change to your estimated taxcredits.

15 Credits__We've made a change to your credits. Erroneous Credit__We found a credit applied to your account in error. This notice shows the correct amount due.

Action Required on Balance Due Accounts

16 Payment__Please make your check or money order payable to the Internal Revenue Service. Show your social security or employer identification number on your payment as well as the tax period and tax form, and mail it with the bottom portion of the enclosed notice in the envelope provided, or to the address on the front of the notice.

Notice About Partial Payments__Generally, we apply your payment first to tax, then to penalty, and finally to the interest you owe. Beginning with tax year 1991, you can no longer deduct interest you paid to the Internal Revenue Service as an itemized deduction on your Form 1040, Schedule A.

Additional Tax Concerns

Backup Withholding

If you received interest, dividends or patronage dividend income, but you didn't report the income on your tax return and you didn't pay the tax due on your tax return, you could be subject to a special income tax withholding called Backup Withholding. The IRS may request each payer of that income to begin withholding at a rate of 31 percent if, after we send you four notices over 120 days, a balance remains due on your account.

Federal/State Exchange Program

The Internal Revenue Service has agreements with state and certain local tax agencies to exchange information about federal tax, including increases or decreases. If this change affects the amount of your state or local income tax, you should file the required state or local form to report the change.

Definition of Days

All day mentioned in these explanations are calendar days, unless specifically stated otherwise .