Use the application form to request an Advance Written Determination (AWD) for a specific, non-hypothetical tax situation. The application has two steps. In the first step, you will answer eligibility questions, provide contact information, and describe the tax issue. In the second step, this information will be used to populate a document for electronic signature and submission. If there is not enough space to provide all the required information in the application form, there is an opportunity to append additional information in the electronic submission.
The AWD Application by Section
Answer Yes or No to the four questions about issue eligibility.
Answer Yes or No to if the taxpayer is registered with the Office of the Treasurer & Tax Collector.
If Yes, you will be prompted to enter the Business Account Number (BAN) and the last four digits of the taxpayer’s Tax Identification Number (TIN).
If No, you will be asked to enter the taxpayer's TIN.
Regardless of your registration status, you must provide the following contact details:
- Taxpayer Name
- Street Address
- City
- State
- Zip
- Phone Number
- Email Address
This information is required for correspondence related to your request for an AWD.
In this section you will be required to submit information regarding the tax issue for which you are requesting the AWD. There are character limits for each entry. You have the option to upload a file with additional information when you electronically sign and submit the application in the next step.
Tax Issue: List tax issue(s) (business activity classification and/or apportionment) – Maximum 250 characters.
Tax Issue Description: Describe the tax issue for which you are seeking the Advance Written Determination– Maximum 600 characters.
Statement of Facts: The taxpayer must submit a statement of facts as the basis for the Advance Written Determination– Maximum 600 characters.
A statement of authorities supporting the taxpayer’s views: An explanation of the grounds for that conclusion and the relevant authorities to support that conclusion - Maximum 600 characters.
Proposed Resolution: Describe the proposed resolution for the issue raised – Maximum 600 characters.
You will be asked whether you, the person filing the application, are the taxpayer.
Answer Yes if you are the taxpayer. The information provided earlier in the form will populate in the application information fields that follow.
Answer No if you are not the taxpayer, the preparer will need to enter your own contact information.
Check the box stating, “I consent to have the Advance Written Determination redacted and published on Office of the Treasurer & Tax Collector’s website”.
By checking the box:
- The submitter is certifying under penalty of perjury that they are the taxpayer (including an officer, general partner, member manager, executor, trustee, fiduciary, or other individual with the authority to bind the taxpayer), or an agent of the taxpayer authorized to sign this form on behalf of the taxpayer pursuant to a validly executed Power of Attorney.
- The submitter has examined the foregoing statements, and the information thereon is, to the best of their knowledge and belief, true and correct.
- The submitter acknowledges that the taxpayer may be subject to additional tax, penalties, and interest if the taxpayer fails to follow the AWD.
You will be directed to a DocuSign verification page and will receive a code via the email you provided. Enter the code, review the contents of the document, and electronically sign the document.
Need Further Assistance?
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