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The Definite Guide to Tax Return Form Municipality Of Anchorage Muni

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Check How to Enter the Tax Return Form Municipality Of Anchorage Muni

looks like we have just about a minute.and then we'll go ahead and get started.so.okay so it looks like desiree already.started the recording so thank you.we're gathered here for the municipal.audit committee meeting.for september 16 2020 from 2 p.m to 3.p.m.and if you could do a call to order.desiree i'd appreciate it.yes or i'm calling to order if you can.go ahead and do introductions.yes ms allard here.miss lafrance here.mr rivera president.mr falzi.mr slivka present and miss morrison.here okay you have quorum.thank you all right so new business and.mr.um are alex you said that that sam was.going to go ahead and do the.presentation.yes so just as an introduction bdo has.been our auditor.for a number of years and um.the audit uh was completed this year on.time.and sam thompson working together with.joy mariner.and led this engagement so i will let.sam.describe the results to you uh and there.there is a presentation i don't know if.uh.that can be shared so he could walk.through it sounds awesome.okay go ahead sam the four's yours oh.well thank you.well thank you uh uh members of the.audit committee.uh for the opportunity to present here.today and thank you desiree for.pulling up the audit document wrap-up.document that we will go over.as alex mentioned we've been the.municipalities auditor for several.several years now i i count 12 years uh.going back to our days as mcconnell.catrell we greatly value the.relationship that bdo has had over those.years with municipality and we look.forward to.several more years of partnership and.being able to serve.the mu the muni um i'd also like to just.give a.very specific and thanks and gratitude.to members of controller division.and all the various accounting.departments mlmp awoo.and the port public finance for their.hard work and assistance throughout the.audit.this is a very large audit it.encompasses multiple months.and many hours and hard work and.sacrifice so.we greatly appreciate everyone's hard.work throughout the process.especially given the events of this year.with with.covid19 and pretty much doing the entire.audit remote and this is the first time.that's ever happened.normally we're on site at city hall.starting.into february beginning of march and.we're there until the end.we did not set foot for a single day at.city hall this year i believe we had a.couple weeks at.mlmp and about half a week at aw and.that was it so we did.95 or so the audit remote.so i greatly appreciate everyone in in.public finance.controller division all the various.accounting departments for their.work through those difficulties and made.it a rather smooth process overall.so the document in front of you is we.refer to as an audit wrap-up.and it includes various required.communications that are set by our.professional standard setters that need.to be communicated to those charged with.governance.uh that would be the anchorage assembly.as well as the audit committee.so with that desiree if you could go.down to page three.thank you perfect uh we'll start with.the status of the audit and so.we have completed our audit of the.financial statements as well as.the federal and state awards the.municipality of anchorage so in addition.to our financial statement audit we also.do what we refer to as a single audit.and we do separate single audits on both.the federal funds that the municipality.receives.as well as state funding that is.received so those audits were all done.for the year ended december 31st 2019.they were all completed and we issued.our opinions on july 27.2020 for both the financial statements.as well as the federal and state single.audits we issued unmodified opinions.now an unmodified opinion is the highest.level of assurance.that we can professionally provide.so keep in mind though we perform our.audit in accordance with generally.accepted auditing standards or gas.and what that means is our audit is.designed to provide reasonable assurance.uh reasonable assurance is not absolute.assurance so accordingly our audit is.designed to incorporate is incorporates.the concept of materiality.so there are certain balances and.disclosures that we determined.to be in material to the users of the.financial statements and thus were.scoped out of our audit.that's that's that's very standard uh.it's it's virtually impossible to do an.app.to do an audit in accordance with.absolute assurance so reasonable.assurance is the.preferred professional standard in terms.of our audit scope.we'd also like to remind you that the.financial statements are the.responsibility of management and the.media's responsibility.exists in the independent auditors.report those three pages at the.beginning of the financial statements.are what we are.paid to provide finally on this page we.encountered no difficulties or.limitations to the information that we.needed to.perform our opinion so there's no scope.limitations.and uh there's no lack of lack of data.or.information that we needed in order to.provide a.full and unmodified opinion and just to.reiterate one more time management's.cooperation was excellent throughout the.entire audit and.greatly contributed to the overall.success so desiree if you could.go on to the next page please.thank you so here we have this again the.summary of the results of our audits.are now our audit and encompass many.different procedures and.focus areas we would like to draw.attention though to significant.accounting estimates they're one area of.greater importance.you'll see on this page we've listed the.actual significant accounting estimates.that are present in the municipalities.financial statements.we've audited and reviewed these all.these estimates and we're comfortable.that they were.all addressed and prepared in accordance.with generally accepted accounting.principles or gap.uh if you could scroll down just a bit.does right at the bottom of this page.thank you we are required to report any.corrected or uncorrected misstatements.that we come across.in the performance of our audit uh.except for those that we consider to be.clearly trivial.so we are reporting three corrected.misstatements and five corrected.disclosures and we brought to the.attention of management.uh each of these misstatements and.disclosures is.shown and towards the end of this.document in greater detail and we'll get.to the.to that later on i'm happy to go through.each of the correctness statements and.disclosures and provide some additional.information there.so the fact that they were corrected.means that they were corrected and were.and the financial statements were.updated accordingly to to to reflect.that.now there were also three uncorrected.misstatements and as.as it states they're uncorrected however.these were determined to both be.individually and.aggregate and material to the financial.statements and therefore did not impact.our ability to issue.unmodified opinion and each of these.uncorrected misstatements is also shown.at the end of our report and i'll go.over those.towards the end of our presentation.desiree if you can move on to the next.page please.thank you again here we have again a.summary more results of our audit.we did not come across any significant.unusual transactions.we're not properly recorded into the.financial statements.and i will would like to draw your.attention under the.arrow there new accounting.pronouncements there are technically.three.more like two accounting standards that.went into effect in fiscal year 19 that.the municipality adopted.the first is referred to as gatsby.statement 84 and gatsby for those of you.that.may not know or be be new to.governmental accounting stands for the.government.accounting standards board it's the the.standard setters.which set the accounting principles and.the municipality follows for financial.statement reporting.so gatsby statement 84 fiduciary.activities.relates to the accounting and financial.reporting of the municipality's.fiduciary funds.that being the police and fire.retirement pension system funds as well.as the police under.uh fire retirement opeb funds uh gatsby.statement 88.deals with certain uh disclosures around.long-term debt.and the last is gatsby statement 95. so.gatsby statement 95 didn't actually.change.anything any type of financial reporting.like 84 and 88 did however 80 95 was.issued by.by gatsby to in response to the coveted.19 pandemic and what 95 did it postpone.the implementation dates of several.statements.uh the most the one that had the.greatest impact.on the financial reporting for for this.year was the postponement of.gatsby statement 83 which would address.how the municipality would would have.had to report their asset retirement.obligation associated with uh.municipal lighting power so those were.the three new standards that went into.effect.uh we event audited and evaluated the.municipality's adoption of these.standards and.agree that they are implemented.correctly and and had no issues or.comments.otherwise related to their adoption.desiree if you could go onto the next.page please.so here we we summarize three subsequent.event note disclosures and are included.in the financial statements.so subsequent events are those events.that have occurred prior to.the end of the reporting period so after.december 31st 2019.but are of significance to the users of.the financial statements so the three.here are.the coven 19 pandemic the cares act.funding and also the sale of the.electric utility.uh so with cleveland 19 we had.discussions with management and we we.agree with.the statement they ultimately settled on.for inclusion in the financial.statements and.what this statement here or excuse me.this note here is drawing attention to.the users of the financial statements is.just the fact that cove 19 had occurred.how it.impacted the municipality and what the.potential adverse effects are going.forward.this is again full disclosure that this.significant event has occurred and will.have a financial statement impact.however it is as of the date of the.financial statements unknown what the.overall impact will be.but is expected to be material and.significant going into.2020 and potentially beyond the keras.act disclosure.is similar except that it's uh showing.that the municipality did receive an ex.significant amount of funding well over.100 million dollars through the through.the cares act program.so this note briefly describes what the.cares act is how much the municipality.received.uh and what the municipality expects to.use those funds for.in 2020. finally the last subsequent.event disclosure that was included.and and shown here is the sale electric.utility so.whenever mlmp is is finally sold to.to to cea uh in those assets and.other financial statement balances.related to mlmp come off the.municipalities books it will greatly.impact the financial reporting.year-over-year.from what readers of the community's.financial statements are.are accustomed to seeing so given the.size of that sale and the financial.impact we we believe in management.believed it was worthy of a disclosure.in those the statements.desiree if you could move on to the next.page please.so here's a real brief disclosure just.letting everyone know that.we performed the majority of the audit.however there was a small portion of the.audit that was done by another firm and.this relates to the audit of the.anchorage police and fire retirement.system.we made reference to this other firm in.our.in our opinion uh they issued an.unmodified opinion over the anchorage.police and fire retirement system.uh so accordingly there is no.adjustments necessary.in the in the media's financial.statements or in our audit opinion to.reflect this separate work.desiring next page please thank you.so we'll talk briefly about internal.controls over financial reporting.we are required by our professional.standards to evaluate internal controls.as they relate to financial reporting.and evaluate the impact that they may.have in our design of audit procedures.over the financial statement balances.themselves however we do not issue an.opinion.over the effectiveness of internal.controls if we do come across.deficiencies and internal controls that.we consider to be significant or.material we are required to report those.to those charged with governance.uh as we note here we did not come.across.any such deficiencies we believe the.municipalities internal controls are.robust strong in accordance with.professional standards and best.practices.all right next page please.uh here's just a a brief rundown of some.other required communications i won't go.through all these but basically.what what's shown here is letting those.charged with governance know that we did.not encounter any significant deficit.difficulties or you know we're not aware.that the municipality did any sort of.opinion shopping or.was consulting with outside firms for.differences of opinions.all right if you could move on desiree.thank you.yeah same here well we encountered no no.disagreements.all right next page.uh yeah you keep going desiree.all right so the next couple pages i.won't spend too much time here uh but.this is just.to let everyone know that there are.additional accounting standards and have.been.implemented that will be effective in.future periods so there are statements.coming out in 2020 and in subsequent.years that will.be required to be adopted by the.municipality as they are applicable.uh gatsby statement 83 is one that if.the mlmp.sale is able to go forward and and be.finalized prior to.the end of this year though there will.be no significant impact on financial.reporting for the.municipality next page please.gatsby statement 89 will go on effect in.2021.and again this will change how.accounting for interest costs.related to to debt is tracked.next page please.gatsby statement 87 will have a very.significant impact on the financial.statements for the municipality uh this.statement.refers to leases both from the leasee.standpoint and the lease or.so when the statement goes into effect.the municipality will will be required.to report on their balance sheet and.statement in a position.all these is just not capital leases.it's all operating leases as well that.will be required to be reported here.there are a few exceptions any most.notably any lease that.has including all potential option.periods as will last no longer than 12.months would be scoped out of this.every other lease though will be.accounted 487.and will likely add significant balances.to the both statement in that position.and the balance sheet.so we've had discussions in the past.with the members of controller division.they're very aware.very well aware of this new standard and.are hard at work.ensuring that the meaning will be ready.to fully adopt the standard when it is.required.these other statements 91 92 93.even 97 aren't expected to have a very.significant impact on the financial.statements.in future periods but will be of course.be evaluated by management as well as.bdo.in greater detail going forward making.sure they're adopted appropriately.okay and the same with same with 90.uh statements 94 96 not expected to have.a significant impact at this point in.time.however we're in discussions with with.management we're continuing to monitor.the various financial transactions of.the municipality.undergoes in future periods and whether.or not these statements will be.have a material impact on the financial.statements as a whole.so that that's the majority of the audit.wrap up the next several pages is just a.copy of the representation letter now.this.is a letter that's prepared by a bdo but.it's given to management management.reviews and if they and when they agree.to the terms they.place it on muni letterhead sign and.return to us and basically this letter.specifies who's required who's.responsible and.for certain aspects of the audit and.financial statements.uh we encountered no no issues or.disagreements with management and.preparation and signing on the.representation letter.so i won't go through all of it because.it's a lot of legal jargon and.doesn't doesn't provide too much value.but if you could move your way towards.to the end of this document desiree i.will go over those.corrected and uncorrected misstatements.all right thank you i apologize for the.font being being small here but yeah.thanks.thanks for zooming in here so the first.page we.we have the three corrected.misstatements now the first two items.one and two.well overall all three of the these.corrective misstatements you'll notice.in the far.right column had zero impact on that.position what we mean is.there's no impact to ending net position.or fund balance.so it was these strictly had a balance.sheet impact.in terms of the assets liabilities.deferred inflows and outflows but no.impact on any revenues or expenditures.for the period.so overall the three correction.statements we have did not did not.impact actual ending.any bounces going forward into future.periods.uh so the first two uh was basically to.correct uh the incorrect grossing of.deferred inflows and outflows of.resources for pension and opeb related.items.accounting standards require that.certain items be reported net instead of.gross and so these two corrections were.just to.net these two items in the financial.statements and the third one.i was to reduce both accounts payable.and prepaid expense related to the water.utility enterprise fund we actually came.across this in our.separate audit of awes of awu's.financial statements however.the water utility fund is included in.the municipal financial statements as a.whole.therefore we also reported this.corrected misstatement.um in the kafir as well all right.desiree.next page please so here we have five.corrected disclosures so these were.disclosures made into the notes of the.financial statements.so the first had to do with um there was.a.a mathematical error in one of the.calculations for.lease payments unfortunately it was a.large amount about 15 million dollars.but when we came across.and brought it to the attention.management they agreed and.calculated what the the change needed to.be and updated the.the necessary note disclosure to.properly state what future release.payments were.that's the first correction the second.correction had to do with a.a piece of long-term debt the.municipality has that's a variable rate.loan.so the accounting rules are when you.have a variable rate loan.is for future interest payment.disclosures you you are supposed to take.whatever that.variable rate is as of the end of the.fiscal year and apply it to all future.fiscal periods that wasn't done uh we.brought this to attention to management.it was.it was fixed it was corrected and it it.impacted future interest payment.disclosure by.uh 2 million 376 thousand dollars.so the third corrected disclosure had to.deal with uh.reporting certain investments held in.the regional landfill post-closure.reserve fund.so there wasn't there was an investment.worth 11 mil 11 million 417 000.it was originally reported as a level.one investment under a fair value.fair value hierarchy the invest.investment was actually reported under.net asset value.instead of fair value uh so it was it.was misclassified in the note to the.statements now.the total dollar amount eleven million.four hundred and seventeen thousand.hundred nine dollars that was never in.question that amount was always correct.this was purely a disclosure that was.was incorrect and that it was valued.held at the net asset value of the.investment rather than fair value.so this this wording change and.presentation was corrected and.is reflected in the investment notes the.financial statements.disclosure number four that was.corrected it had to do with the related.party transaction between.the municipality and acda and the.municipalities lease.of the apd building on west 4th avenue.there was a lease disclosure in there.that was incorrect it didn't show the.2019 lease payments that were made.this this was adjusted as well another.piece related to this.was a related party transaction between.the municipality of anchorage and.anchorage convention and visitors bureau.so as.you're probably aware the municipality.does provide a portion of the hotel.motel tax collection.revenues collected to acvb to support.that organization.came out to just over 10 million dollars.this year again.the amount was reported correctly in the.financial statements.uh however it was not uh not shown as a.related party transaction in the notes.to the statements so that's what that.correction.corrected disclosure was made for.finally the last.disclosure was just to report in the.notes of the statements of the port.enterprise fund.qualified as a major fund under.qualitative purposes.it met the major fund criteria given its.total.total assets compared to all the other.funds in the municipality as a whole it.was originally reported in the notes to.only be major for quantitative purposes.for qualitative purposes excuse me.so that was the correction there.all right desiree next page please so.so end with we'll discuss the three.uncorrected misstatements and as i.mentioned earlier that.these statements were not corrected so.they're not reflected in the financial.statements however.both individually and in the aggregate.we believe that the the.event of not correcting this these.misstatements did not materially impact.the financial statement so the first.you'll see.has to do with the water the water fund.and.it was an understatement of depreciation.expense and accumulated depreciation.that was was not not corrected and so it.affected the water enterprise fund by.156 thousand dollars.the second one uh deals with the.wastewater enterprise fund was actually.related to the same asset held by awoo.then crossed over both the water and.wastewater fund.but similar effect here uh depreciation.expense and accumulated depreciation was.understatement.understated and the wastewater fund by.about 151 thousand dollars.and finally the the third and final.uncorrected misstatement has to do with.the police and fire retirement trust.and that there was a an error related to.uh.accounting for certain investments.there's a there's a one-quarter leg.between.what the what certain report assets are.reported as.by the custodian versus what the unit.what the.police and fire retirement system was.reporting the balances at in their.financial statements.so the variance here was about seven.hundred forty five thousand dollars.in a overstatement of investment income.in the current year and understatement.in prior.prior years.so with that that's uh i guess my.prepared remarks i'd be happy to answer.any questions anyone has at this time.yes anybody has any questions that they.want to ask go ahead and just.let desiree know and then we can go one.by one does anybody have a question.miss la francis.thank you desiree thank you madam chair.thank you.um thank you to bdo and the.administration.for all this work obviously very clearly.it's really detailed and appreciate.that you were able to pull this all.together especially having to work.remotely.so thank you for for your efforts there.so i have a.question i'm looking at page.six results of our audit subsequent.events.the pandemic and karzak funding and sale.of the utility.are listed there and then.earlier on the status of the audit um it.was mentioned.that unmodified opinions on financial.statements.on each major federal and state program.were released in july.and so i was just curious there's been.you know quite a bit of public.discussion about the cares act funding.and when you audit.or review when you're looking at the.financial statements.for these programs at the federal and.state level.are you also looking at how like the.municipality interprets the guidelines.or could you.say a little bit more about um you know.what goes into that.and then just noting on you know page.six we believe the muni's accounting and.disclosures.related to the coven 19 pandemic karezak.funding and the sale of the electric.utility.is appropriate so if you could just um.talk a little bit about that.um that'd be great thanks certainly.thank you and that's a great question.so the cares act in for fiscal year into.2019.is simply a subsequent event in that you.know the cares act wasn't even law.until march of 2020 but if so.in that regards the only thing that was.required was just a note disclosure.explaining the amount received and the.expected use of those funds going.forward.and when we go to do our audit for 2020.however we.most likely i would say 99.99.uh certainty that will be required to.audit the karazhak funding as.what we refer to as a federal major.program and so every year the.office the federal office of management.and budget comes out with a compliance.supplement and it lists specific rules.and guidelines for each federal program.that our auditors are expected to audit.and make sure that.the organizations like the municipality.who receive these funds and expend these.funds are in accordance with.the applicable rules and guidelines so.just.given the the amount that the.municipalities received and expended.both now and through the end of this.program in december of 2020.it very well will be a major program and.we will audit it in 2020 and our the.test that we perform will be in.accordance with what is.outlined in that compliance supplement.and what we are expected to audit and it.will incorporate test work.regarding the allowable activities.allowable costs reporting.and this overall accounting for those.funds in accordance with.federal standards and generally accepted.accounting standards.okay thanks that's that's helpful would.the results then be.in july of 2021.that's certainly our goal if not sooner.yes.got it thank you thank you madam chair.you're welcome is does anybody else have.any follow-up questions that they would.like to ask.sam mr rivera has a question.go ahead mr rivera thank you madam chair.um so yeah i want to thank uh.bdo and the uh.various uh department staff who helped.um make this happen that's actually.quite impressive.in the middle of audit that this was.able to be done on time.uh along the similar uh vein of.questions that miss lafrance asked.um do we expect there to be any new um.gatsby statements coming out as related.to these.um subsequent events detailed on page.six.again a great question so the gatsby.issued.what they refer to as a technical.bulletin around covet 19.and it didn't come out with any new.accounting standards.related to accounting for cares act.funds and.expenses related to the pandemic it just.provided additional.clarification and links to uh.prior guidance and accounting rules.about how the funds should be accounted.for.so so with that the actual financial.reporting for.covid19 and the cares act funding uh.yeah the the rules and guidance it's.already out there.however the the federal rules related to.karazhak funding.as you're probably aware are.that they're out there and what the.treasury's released so far and their.faqs and their limited guidance uh.and we we haven't received the official.uh compliance supplement that reflects.on what auditors are expected to.audit in accordance with the karazak.program we expect to receive that.towards the unit this month or early in.october.thank you.thank you does anybody else have any.other questions they'd like to ask okay.so does anybody have any other business.that they would like to discuss.um madam chair this is alex slifka i.would just add.a another thank you to bdo and and also.to recognize the controller's team.which is currently led by molly morrison.who's been our controller since the end.of 2019.that for most of 2019 pam ellis was the.acting controller.she has been deputy controller for a.number of years so.it goes without saying that that both of.those women did a phenomenal job in.shepherding the accounting of the.finances of the municipality so i just.want to thank them again.thank you mr swift has anybody else had.any other comments or any other business.they'd like to say.okay so can we move on to old bill yes.go ahead.oh sorry uh actually a question.is and maybe it's under old business the.p-card review.um i'm probably going to hit up the.p-card review on a different committee.meeting.just because i i don't i don't think i.have enough time to go over everything.unless did you just want to make a quick.comment.well i did have some follow-up questions.and i can certainly put them in an email.to the administration if that's.preferable.yeah i already spoke to desiree we're.going to set up another committee.meeting just because i think there's a.little bit more.there's quite a bit to go over um and so.i just wanted to be solely focused on.the p cards.are you okay with doing it that way sure.that's fine thank you yeah that sounds.good i probably set it up for next week.too so.it's going to be quicker than not.all right so if nobody has anything.other than that.is there any old business anybody would.like to discuss.all right is there any comments anybody.would like to say.all right so then desiree can we open it.up is there anybody.for audience participation on the phone.i do see a couple of numbers i think a.few of them are internal.um but if you are on the phone please.star six.two one mute yourself and introduce.yourself and you'll have your.three minutes.yeah eugene that'll be very brief okay.very very brief um can you hear me.yes mr haberman yeah and you're good.okay.it's gonna be a real short uh question.thing.and i appreciate the presentations that.were there on the line and the website.thank you very much uh i appreciate that.very much for the public.but um you're gonna have a meeting in a.couple of days and you lose that vibe.with the roof act.assembly chambers and it's a special.meeting starts with ten o'clock.my concern is is that you open up the.assembly chambers.please make sure that those chambers are.open for the public to get in there.because of uh you need to make sure that.before you.start that meeting if you missed before.let those people in.that's all i have to say and just to.remind you because there's a place for.public to be there.before you go into gekko session thank.you.thanks eugene we'll go ahead and make.sure that that's a that's um.open for our audience participation and.thank you for the reminder.okay is there anybody else that would.like to speak up and it just hit star.star six right desiree yes ma'am stars.and if anybody wants to go ahead and.chime in they can.all right desiree does it look like.there's anybody else.i think the rest of the call-in numbers.are.um employees okay.um so it's are we okay to go ahead in a.journalist anybody has last-minute.comments i'm open to that.[Music].all right it looks like nobody has any.other comments desiree.all right okay okay we can adjourn if.everybody's okay.thank you for everybody coming in thank.you for the brief i really appreciate it.sam it was well done.thank you thank you thank you.thanks bye thank you.

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Tax Return Form Municipality Of Anchorage Muni FAQs

Check the below common queries about Tax Return Form Municipality Of Anchorage Muni . Communicate with directly if you still have other queries.

Need help? Contact support

How can you contact someone that is experienced in filling out a transcript of Tax Return Form 4506-T?

You can request a transcript online at Get Transcript . That should be easier and quicker than filling out the form. Otherwise any US tax professional should be able to help you.

Is it okay to submit a Form 67 after filling out my tax return?

As per CBDT notification 9 dated 19th September 2017, Form 67 should precede the filing of return. But this is only a procedural requirement. If you file Form 67 immediately after filing the return, then you don't need to panic. Tax credit may not be rejected on the sole ground of flouting the procedure as long as you have complied with the legal requirement of filing the return. In short, it is okay if Form 67 is filed after filing the return though you should have actually filed before.

How can I fill out the details of my PPF and LIC in income tax return along with Form 16 details?

You may mention these in Computation of income - COI. If there is no column there then just keep a personal record. Provide only that much information which the software asks.

How do I fill the income tax return form of India?

You can first download relevant income tax return Form from income tax department's website then fill the details in that Form and click on validate and make a Ram file, and now just upload that file in income tax department's website. Note -:

What tax transcript form should I fill out to find my old W2 forms to file for a tax return? -I have not filed before and I'm 53.?

To get the W-2 and other income information you should request a “Wage and Income Transcript” from the IRS. This will include all federal income and the tax withholding but will not include any state or local tax withholding.

For the amended tax return, the only thing I needed to correct was the filing status. Do I still need to fill out the rest of the form involving income, etc.?

US Tax Yes, unless I don't understand something about your question. When you change filing status the overall equation changes. It's up to you to do the math.

How can I fill out the income tax return of the year 2016-17 in 2018?

There is no option to file online return but you can prepare an offline return and went to the officer of your jurisdiction income tax commissioner and after his permission you can file the return with his office.

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