Doch Shnati Deadline Extended !(what a surprise)

Hi loyal fans!

I apologize for not updating this blog as frequently as I should. Please submit your request for your money back in triplicate:-)

Anyway, great news!

As I had a feeling would happen, Mas Hachnasa has extended the deadline for submitting the doch shnati tax return. It was scheduled to be April 30, 2011. This was three days after the end of Pesach, and Shabbat, by the way.

Anyway, nu nu nu I was a naughty boy and didn’t submit my form till then.

But as I said, I had a feeling it would be extended.

So today I succeeded in finding a phone number where someone answered. 02-6559559 ext 6 then 2. That brought be to Galia in the Mateh, and lo and behold, she answered the phone!

So I asked her if there has been an extension. She said I think so, wait a sec. She asked a colleague and he said yes (get this) till June 30! That’s right, not one month, but TWO MONTHS extension!

You can all go back to sleep now.

BTW, you have to submit it by Internet online starting this year. Bli neder, I will report how (easy it is) to do this.

a little more about osek patur plus sachir

a message to me, a reply in a comment somewhere on this blog, and a repost here in its own post..

Dear Chana Leah,

Thanks for writing, sorry for the time lag in responding, I guess you get what you pay for:-)

I have been reading your blog on-and-off for a while. I just opened an osek patur, but I am still working in a regular “sachir” job part-time. I wanted to ask you the following: Will this affect the taxes that I will pay at my sachir job or as an osek patur?

>>I remind you, my “advice” is not professional, just my educated guess. Depending on your salaried income, it probably will not impact. I don’t have the exact numbers, but from what I understand, if your combined income is under a certain number, you do not pay more. See below>>

If so, do I need to visit Te’um mas or any other office to fix this?

>>The question isn’t how much tax you will pay, but how much people will withhold from you. Ultimately, around Pesach you will go to the free advice hours, and they will help you complete your tax return (doch shnati) and tell you how little if any tax you will have to pay. But until then, you should go the Mas Hachnasa and get a teum mas, so your salaried job won’t deduct more than he should, and your clients won’t think they have to withhold at source (nikkui mas bamakor). Getting a teum mas is painless, just takes time. I understand that you can do it online nowadays. Taxes.mof.gov.il or something like that.

Thanks for your help, Chana Leah

Thanks, Gidon Ariel

deductibles

Jacob wrote:

Gidon, thanks for your blog, it’s really helpful! I am at the point of making my decision now – patur or murshe. and before i go to a tax advisor i’d like to know as much as i can. Can you please advise, whether osek patur can have deductibles like partial car expenses, gas, electricity, office rent, etc? I do not mean VAT, but reduction of the final profit i’ll get to pay taxes from? Or the taxes are calculated from my “brutto” income?

Someone also said, i cannot do web site support and development as osek patur, even if i get less than64k a year. Is it really so?

I’ll really appreciate your help.

Here’s my answer:

Remember, I am not an official tax advisor, just a fellow shnook who tries to help and be helped;-)

From my understanding, an Osek Patur makes so little money, they are patur (not required to) collect and foward/pay VAT tot he VAT authorities. This comes to about 64K NIS a year (give or take a few 10k’s).  From my understanding, if you are making so little money a year, you are not going to be paying mas hachnasa to the mas hachnasa authorities, either. So “deductibles” are immaterial. The idea of deductibles is to deduct their value from your brutto gross income, and then calculate the tax you owe. Since you are starting with zero tax owed, you can’t go lower than that:-) PS this is what happens to me and so I am lax with collecting “deductible expense” receipts like cab fares, ink, computer, etc.

If you do end up owing taxes cause you make more than the minimum, than the bottom line is easy: was this expense instrumental in generating income for you. Would you have been able to generate income without expending for this. The partial expenses you list are maybe hazier than an ink cartridge, but you can and should ask on internet forums, this is a simple question.

>>Someone also said, i cannot do web site support and development as osek patur, even if i get less than64k a year. Is it really so?

Don’t tell that person about me, that’s exactly what I do:-) My declared business (iirc – they strangely do not give you a copy of your request to open a business including the field where you describe your services – I spent about an hour crafting that sentence!) was “Office Services, Translations and Internet services”.  I think “sherutei Internet” should do the trick for you too.

 

Tium Mas, Osek Zair, Unemployment benefits

Here’s a question someone sent me, instead of asking him to post it here and only then responding to it on this blog, I an cutting the bureaucracy and posting it directly. Your comments appreciated:-)

—–Original Message—–

Sent: Thursday, July 08, 2010 11:42 PM

Subject: tax status query

shalom,

i came across your very interesting and helpful website through a google search.

>>thank you shucks:-)

i was hoping that you may be able to answer a question that i have. once in a while, i do freelance work as a translator and recently i was asked to do some for someone working at an institution that requires me to provide a to’em mas.

>>that would be a ti-um mas

the issue is that i am officially listed with bitu’ah le’umi as ‘unemployed’ because i do not work and i have no income. (i likewise receive a significant discount on arnona, as a result.)

since this is a short-term engagement and i do not expect to receive much money (at most maybe NIS 10 000, probably much less)

>>this is NOT a small amount of money! If you would have said 100 NIS or even 500 NIS, then maybe…

, (1) how do i provide a to’em mas? (is it by following the steps mentioned above, namely, becoming an oved za’ir?)

>>If you are currently listed as a lo-oved, collecting bituach leumi unemployment benefits, then as far as I know, you cannot work for money at all to make it worth your while. I thought otherwise myself once, even asked the clerk at the bituach leumi desk, probably misunderstood her, and ended up eating the rotten fish, getting smacked, and being exiled from the city.

if so, (2) how does this affect my status as ‘unemployed’, since i will essentially still be unemployed after this is finished?

>>I would suggest that if you want to continue collecting unemployment benefits (which as far as I remember last no longer than six months anyway) then do so.

But if you can hustle up some 10K jobs, even 300 NIS jobs, open up a tik and get to work! See other posts on this blog for how-to’s.

Again, others might encourage you otherwise, but I would strongly not try to dance at two weddings here.

all of this is very new to me, so i would appreciate greatly any thoughts you may have.

thanks so much,

david

Comprehensive guide to opening a business in Israel

I am so glad that I did not write this post such a bombastic title, I am not deserving!

As many of you know, Rachel Berger is a senior executive (to use Old Countryspeak) at Nefesh Benefesh, and if I haven’t plugged that organization until now on my blog, my bad, here it is.

Anyway, somehow I came across this guide, and then found it was barely findable, so I am assuming Rachel won’t mind my posting it here. As a non-professional, I do not attest to the correctness of her writing, nor of mine, blah blah blah. YMMV.

********************************************

Date: Aug 21 2009 – 5:46pm

Establishing a Business

Step 1: Opening a File for VAT
To open a Tik (file) for Ma’am (VAT), you will need to go to the local tax office. To find the local tax office, check online or in a phone directory under “Mas Hachnasa” (income tax). You will need to bring your Teudat Zehut (ID card) with you and fill out forms with the required information. The type of Tik that you open depends on how much you plan to make a year, i.e., the scope of your business.

If you expect to make under 70,000 NIS: Open a Tik for an Osek Patur, which means that you are exempt from Ma’am and – basically – do not need to interface with the income tax offices, which is very convenient. You will need to buy a Pinkas Kabalot (receipt book) so that you can issue receipts for your clients. A Pinkas Kabalot can be found in any office store. can will use the receipts from this Pinkas for bookkeeping purposes.

If you expect to earn over 70,000 NIS: Open a Tik for an Osek Morshe. You will receive an official Ma’am book. Clients will be charged Ma’am and you will basically be required to forward the Ma’am that they pay to the Ma’am office. When you sign up, make sure to ask the exact details of where and how you make the payment.

Step 2: Mas Hachnasa (Income Tax Authorities)
To open a file as an Oved Atzmai (freelancer) , you need to take the Osek Patur or Osek Morshe certificate to the Mas Hachnasa (income tax) office. Find the department in Mas Hachnasa that handles freelancer, and fill out the necessary paperwork. Once you’ve completed the registration, you will be required to submit a tax form once a year, which you will be receiving in the mail from the tax office.

Buy an accountant book – Sefer Tikbulim V’Tashlumim – at any office store, and use it to keep track of your payments and expenses. If you are careful about recording your transactions, it will make it easier to fill out the annual tax form.

Save all of your receipts and relevant paperwork, for a period of seven years. While noone wants to be audited, it does happen, and the only way to protect oneself is by saving all of the necessary documents.

An Atzmai who works from home can deduct some expenses from home bills such as electricity, internet, phone costs, Arnona (property tax), etc. The percentage of the deduction is based on the area used for the business. For example, if a house has four room and one of the rooms is used for business, the deduction that is recognized would be a quarter of the total cost. For more information about what can be deducted, speak to a qualified accountant.

Step 3: Bituach Leumi
When you open a file at Mas Hachnasa, a file is automatically opened for you at Bituach Leumi (National Insurance Institute).

The Bituach Leumi office will send you a form requesting your employment details, including any pay stubs that you have, and an Ishur (statement) from the bank providing that you are the owner of your bank account.

Once you submit this form, Bituach Leumi deducts 9% to 16% of your income as either Bituach Leumi or Mas Briut, depending on how much money you earn. The exact amount that will be deducted is listed on the Bituach Leumi website (HYPERLINK “http://www.btl.gov.il/”www.btl.gov. il).

Step 4: Declaration of Capital
Approximately every four years, you will be asked to submit a declaration which indicates your net worth, including your earnings and any properties that you own. It is recommended that an accountant with expertise in Hats’harat Hon prepare this form on your behalf.

Rachel Berger
Senior Career and Business Developer
NefeshB’Nefesh

“Many Happy Returns!”

Helping You to Keep the feeling of “Many Happy Returns!”

Guidance Bureaus open at your service

The assistance bureaus for guidance in filling out form 1301 (Annual Tax Return) are open for use by those required to complete an annual return (form 1301) in the offices of Mas Hachnassa around the country, from 2:30 to 6:30 PM Sun through Thu (except erev chag and chag).

The bureaus will be open until June 10, 2010, the Tel Aviv (Shefa Tal street #12) and Gush Dan offices will be open until July 29 2010.

Eilat offices open only Mondays and Wednesdays, Ramle offices open only Sundays, Tuesdays and Thursdays.

Translated by Mr Atzmai.Wordpress from

http://www.finance.gov.il/taxes/odaa270410.htm

More about the big decision – zair, murshe, or what?

Some one else posed this question and I am posting it here, with my answers interspersed. Hope it hopes him and you!

Dear Gidon:

I have been reading your blog about succeeding as an “Atzma’i” for advice about my situation. I am a 24 year old recent oleh from Boca Raton, FL now living in Jerusalem.

>>Welcome! my sister is from Boca, we should compare notes..

I am in the midst of my enlistment process for the IDF, having already hope to be drafted in the summer.

>>Behatzlacha rabba on that too!

In the meantime, I’ve been hired as an outside contracted translator for a consulting firm based in Tel Aviv, on a part-time basis. My employer says that her company can only pay me if I open an “Osek Za’ir” file, because I am not a company employee and they do not want me to be entitled for full employee benefits.

>>They are thinking inside the box that they know.  The know that they do not want to hire you, for the reason you mention and maybe others. They know that they have to work within the framework of the law, so they cannot pay you “under the table.” They realize that they will not be paying you so much that it would make it worth your while to open up a tik as osek mursheh, and they are familiar with the less known possibility of Osek Zair, which seems to fit your situation, so that is what they are  recommending/requiring of you.

Researching your site and speaking to other people, it seems she meant an “Osek Patur”.

>>Same thing

I intend to work at this position until my army draft, no more than 4 or 5 months. Moreover, the total salary I earn won’t amount to more than 20,000 shekels.

>>If this (or even as much as about 60K NIS) is all that you will make during calendar year 2010 in receiptable work (not as an employee, or as a soldier I would venture to guess – any position with a tlush maskoret) then they are right – you can be an osek zair, and probably should be.

I’ve spoken to some employment specialists from Nefesh B’Nefesh, and a few Jerusalem-based accountants about my status and which option of registering as an independent seeks me best. The consensus among them seems to be that I should open an Osek Patur of the “third category”- as an atzma’i- with a Koach Adam company.

>>I am not sure what you mean here. When you go to open as an Osek Patur (in the VAT office), you actually first open as an Atzmai in the Mas Hachnasa office. There, at Mas Hachnasa, they ask you what you want to do as your business, but I don’t remember categories, you just tell them Translation Services or Translating and Business related services or whatever, they don’t really care too much about small businesses that barely bring them tax income at all  .. I for SURE don’t understand this Koach Adam part..

(One account told me to look up a Jerusalem-based company called Oleh Sapir in the white pages, which I couldn’t find) According to them, I open a file with this company, and my employer sends my paychecks to this firm, who takes a small commission to handle my case.

>>Ahh. “Oleh Sapir” is probably Yeul Sachir, a company that I am quite familiar with, and owe my loyal readers a deeper post about.  I can see how someone might call this a Koach Adam company, but it works quite differently from standard koach adam companies, like Manpower.

With Manpower, they collect potential workers for positions that they specialize in, then companies who want to hire someone to do that job but want to save themselves some headaches (interviewing, training, benefits, etc etc) and frequently for a short term contract, go to Manpower and get someone.

With Yeul Sachir, the service professionals do the services they specialize in, but they also do the marketing of their services, and have a personal relationship with the companies/people they do business with. Yeul Sachir does the finance work, bills your client and collects (with help from you) and pays you with a tlush, as you are legally their employee. They take a cut of 7% up to 400 NIS a month for their services.
They maintain that the advantages of this option include: easy opening and closing my file as an Osek Patur,

>>Actually, establishing a repationship with Yeul Sachir obviates the need to open or close an Osek Patur file at all.

no taxation on American assets,

>>I am not sure of this one

and no hassle opening my own Osek Patur at varius bureaucratic agencies while I am being interviewed by the army agencies to secure my placement.

as above, no need to interface at all with Mas Hachnasa or VAT

I am still confused about how to proceed, as I am in the dark with the Israeli tax system and bureaucratic institutions. I would greatly appreciate any advice you can give me about how to go about this.

>>Notwithstanding the extensive descriton I gave above of Yeul Sachir, since it looks like you are only going to bill about 20K NIS this calendar year, and since I assume your client will be a business, which means they do not care whether they “pay” their service providers VAT or not (because the deduct it), Rodan Gordon (principal at Yeul Sachir) would probably encourage you to open a tik as an Osek Zair.

Try calling him at 02-6510666, tell him Gidon sent you.

Good luck!

PurIm Same’ah!

How much money should you try to make?

Obviously, the answer is as much as you can.

But I have recently noticed that there are a few bureaucratic bodies who care how much I make, and charge me. And some of them charge me more if I make more than a certain amount (in some cases, they charge me nothing if I stay clear of that minimum), and some charge me more (relatively) if I make less than a certain amount.

To clarify:

VAT only “charges” me if I make more than about 60,000 NIS a year. (Yes, I realize it’s more complex than that, they don’t really charge me etc, but for the sake of my own radar, let’s keep it at that.)

Bituach Leumi charges me a minimum of about 80 or 110 NIS a month (I can’t remember and can’t be bothered to go find the paper that hinted at this number). This is even if I make 80 NIS a month, or less – even someone who is unemployed is required to pay National Insurance premiums monthly. And once you make more than 17,443 NIS a year, your premiums go up (not sure how much, but it starts at about 6% I think (that’s about 1000 [the premium you pay annually for up to the minimum income rate) divided by 17443 (the minimum income you start paying more than the minimum premium on).

Here are the other offices that care about my income as an atzmai (and even as an employee, for the most part):

The IRS: Evidently, if you are a US citizen, you are required to complete an annual tax return. In principle, you will owe no income tax if you make less than some amount (depending on number of dependents etc.) For me, this number seems to be a walloping $70,000 or $90,000, whatever, they are both pie in the sky right now. BUT, you are entitled to up to $1000 per child rebate (I use the good help of Jeff Melamed for this http://groups.yahoo.com/group/ustaxreturnREFUNDS/). That “Up To” depends on your income. When you start making less than a certain amount, then your rebate per child is less. This depends on the number of kids you have etc. etc., my “aim for” amount to get the the maximum is about $46,000 a year household income.

FBAR: This requirement is not a tax, it is simply a reporting requirement. If you have a cumulative balance of more than $10,000 in all of your overseas (i.e., not USA) accounts, including banks, keren hishtalmut, and dunno what else, you have to report all of these accounts. You get to the cumulative balance by finding the highest recorded balance of each account for the year (say, Feb 15 for one bank, Dec 31 for the just-put-in account) and adding them up. This thingie got a lot of press this year, because it is the first time they are clamping down on enforcement, with draconian penalties threatened. (If you are interested, I checked my balances for every year since 2003, the year they are checking on since nowadays, and I was only on their radar for 2 of those years). (This link is a good start if you haven’t heard about this until now: http://muqata.blogspot.com/2009/06/us-citizens-in-israel-have-you-filed.html)

Doch Shnati: As I have blogged here before (most of this blog is about this), if you keep pretty good records of your income and your spouse’s income, then go ask for help towards the deadline during Mas hachnasa’s free advice hours, you should be OK. BTW, for me, I think I would have had to staert paying Israeli Income Tax at household income of no less that 200,000 NIS a year.

So, if you have the same factors as me, then here are the annual numbers that raise a flag:

17,443 NIS – what to aim for if you want to pay the lowest amount percentage and cash-wise for Bituach Leumi.

60,000 NIS – when an Atzmai moves from being an Osek Patur to an Osek Mursheh.

$10,000 – FBAR reporting requirement

$46,000 – household minimum to get the maximum Child Tax Credit refunds

200,000 NIS – start paying Israel Income Tax (Mas Hachnasa)

$70,000 – start paying US Income Tax

DISCLAIMER: I wrote most of the above from my own limited knowledge, with barely even using Google. I hope I haven’t made any glaring mistakes, and I will appreciate any corrections and additions.

Comment away!

Obviously, the answer is as much as you can.

But I have recently noticed that there are a few bureaucratic bodies who care how much I make, and charge me. And some of them charge me more if I make more than a certain amount (in some cases, they charge me nothing if I stay clear of that minimum), and some charge me more (relatively) if I make less than a certain amount.

To clarify:

VAT only “charges” me if I make more than about 60,000 NIS a year. (Yes, I realize it’s more complex than that, they don’t really charge me etc, but for the sake of my own radar, let’s keep it at that.)

Bituach Leumi charges me a minimum of about 80 or 110 NIS a month (I can’t remember and can’t be bothered to go find the paper that hinted at this number). This is even if I make 80 NIS a month, or less – even someone who is unemployed is required to pay National Insurance premiums monthly. And once you make more than 17,443 NIS a year, your premiums go up (not sure how much, but it starts at about 6% I think (that’s about 1000 [the premium you pay annually for up to the minimum income rate) divided by 17443 (the minimum income you start paying more than the minimum premium on).

Here are the other offices that care about my income as an atzmai (and even as an employee, for the most part):

The IRS: Evidently, if you are a US citizen, you are required to complete an annual tax return. In principle, you will owe no income tax if you make less than some amount (depending on number of dependents etc.) For me, this number seems to be a walloping $70,000 or $90,000, whatever, they are both pie in the sky right now. BUT, you are entitled to up to $1000 per child rebate (I use the good help of Jeff Melamed for this http://groups.yahoo.com/group/ustaxreturnREFUNDS/). That “Up To” depends on your income. When you start making less than a certain amount, then your rebate per child is less. This depends on the number of kids you have etc. etc., my “aim for” amount to get the the maximum is about $46,000 a year household income.

FBAR: This requirement is not a tax, it is simply a reporting requirement. If you have a cumulative balance of more than $10,000 in all of your overseas (i.e., not USA) accounts, including banks, keren hishtalmut, and dunno what else, you have to report all of these accounts. You get to the cumulative balance by finding the highest recorded balance of each account for the year (say, Feb 15 for one bank, Dec 31 for the just-put-in account) and adding them up. This thingie got a lot of press this year, because it is the first time they are clamping down on enforcement, with draconian penalties threatened. (If you are interested, I checked my balances for every year since 2003, the year they are checking on since nowadays, and I was only on their radar for 2 of those years). (This link is a good start if you haven’t heard about this until now: http://muqata.blogspot.com/2009/06/us-citizens-in-israel-have-you-filed.html)

Doch Shnati: As I have blogged here before (most of this blog is about this), if you keep pretty good records of your income and your spouse’s income, then go ask for help towards the deadline during Mas hachnasa’s free advice hours, you should be OK. BTW, for me, I think I would have had to staert paying Israeli Income Tax at household income of no less that 200,000 NIS a year.

So, if you have the same factors as me, then here are the annual numbers that raise a flag:

17,443 NIS – what to aim for if you want to pay the lowest amount percentage and cash-wise for Bituach Leumi.

60,000 NIS – when an Atzmai moves from being an Osek Patur to an Osek Mursheh.

$10,000 – FBAR reporting requirement

$46,000 – household minimum to get the maximum Child Tax Credit refunds

200,000 NIS – start paying Israel Income Tax (Mas Hachnasa)

$70,000 – start paying US Income Tax

DISCLAIMER: I wrote most of the above from my own limited knowledge, with barely even using Google. I hope I haven’t made any glaring mistakes, and I will appreciate any corrections and additions.

Comment away!

Don’t Worry, Be Happy!

Someone posted this as a comment somewhere on my blog, and I thought it can be halpful as a post. Bevakasha!

1. ari Says:
   
   hi gidon.

   i’m planning on heading out to the tax offices now to register as an atzmai’i. any advice as i head down this potentially bankrupting, forcing-me-to-move-back-to-the-U.S.-shekeless-road?

2. Gidon Says:
   Hi Ari,

   Good luck in your endeavors!

   I don’t know the nature and scope of the work you intend to do, but in general, registering as an atzmai is not potentially bankrupting!

   Especially, my “expertise” (sic) is about osek za’ir, which means small business, less than about 60,000 NIS a year (income or profit, or somewhere in between), about 5,000 NIS a month. If you make so little, then chances are the authorities will not require payments or even fines that will bankrupt you.

   This blog focuses on interfacing with bureaucracy, not financial success of your business. As a friend of mine once wisely said, he hopes he gets taxed a lot, because that means he is making a lot.

   If your business idea and execution are sensible and market-driven, then you will probably succeed.

   If you add advice from NBN, MATI, various blogs and websites to that mix, and don’t “jump over your pupik”, then you have a good chance at success, and will probably not be forced to move back to the US without a dime.

   I am sure you wrote some of your comment tongue in cheek, but keep your chin up, be optimistic, and good luck!

Mazal tov! Submitted hatzharat hon and doch shnati

After my first visit to the Tax Authorities for initial guidance session a few weeks ago, I realized that my thirty day extension was coming to an end, and i should go back for a hopefully final guidance and assistance session and submission.

I could not get through to verify what the hours were, I assumed it would certainly be open at least til noon. When I arrived, the guard said guidance hours were from 4-6pm , no day hours. Well, I decided to try my luck.

Of course, it wasn’t luck, just preparing. Since I made friends with Meni the last time, I went straight to him and asked him if he could help me a bit even though it’s not helping hours. He squirmed a bit, but said ok, while he’s doing other stuff. I thanked him profusely, and proceeded to have what seemed to me to be a regular helping session:-)

First we finished the doch shnati annual tax return.

My situation is relatively easy. I had all of my income through my receipt book, less than the taxable minimum, so the grand total went into one field for that.

My wife has a salaried position, so I had her tofes 106, annual income summary.

On this tofes 106, there are descriptions of payments or deductions, the amount for each, and the Code of each.

Meni told me to look for each Code on the tax return form, and copy the amount into the field of that code.

Simple as that!

I signed it (the employee spouse did not need to sign it), showed it to Meni, he said it’s good to go.

By then, Meni had to go into a meeting with his Boss, so he handed me over to an equally nice colleague of his, Ilan, who would help me with my hatzharat hon, net worth declaration.

(To remind you, the hatzharat hon is taken every five years from atzmaim to see in general terms if you have a lot more stuff than you should based on your declared income since your last hatzharat hon. For me, this was my baseline.)

Ilan took my folder (actually, I prefer plastic A4 sized sleeves) of anything dealing with insurance and savings, looked at each page, said “submit this” and put an X next to what I need to submit (usually a sefach tear-off) or “this is not relevant.”

Then he said to add up all the amounts he X’ed, andd list them as a summary under Insurance.

Luckily, I had brought my latest mortgage mashkanta statement, which he said to submit and list under Debt.

I also sumitted the Report of Dec 31 Bank Balance which I got for free from Bank Hadoar, and had to pay 55 NIS to Bank Discount for ($%$*!!!)

Then I wnt to photocopy everything I was about to submit the original of (30 agurot a copy, machine returns change, no line), and then helped someone who thought I worked there with her Tax Return. I told her, here is a case of the second grader teaching the first grader:-)

Then I took my two forms and attached documentation to the Inforation and Submission clerk, he nicely took and stamped it (even though I was about 3 minutes after his break was to start) and That’s It!

Sorry for not scanning or otherwise finding the Hatzharat Hon form and Tax Return form and annotating them, but hopefully this rambling post will help you.