Tc Form 2007
Form Tc is a simplified version of Form C. For that reason you may use it only under certain circumstances. You may request the 2007 Tax-return Form Tc yourself. You qualify to use Form Tc if you wish to file a tax return, but you:
- do not intend to use the tax-return program for non-resident taxpayers; and
- did not receive a Form C or an Invitation to file.
When is it not possible to use the Tc Form?
You cannot use the Tc Form if one or more of the following situations applied to you in 2007:
- You ran a business.
- You owned a property that was your principal residence.
- You, or your underage children, received interest in relation to the period preceding 2001.
- You owned assets (e.g., savings, shares or a second home) with an average value in excess of € 20,014. If you had a partner, your joint assets had a value in excess of € 40,028.
- You paid alimony.
- You spent money on a listed building in the Netherlands.
- You spent money on weekend visits for a handicapped child of 30 years or older.
- You paid premiums towards – for instance – annuities or disablement benefits, or you were refunded premiums paid earlier towards – for instance – annuities or disablement benefits.
- You owned a substantial interest.
- You had socially responsible investments or investments in venture capital.
- You were entitled to the application of a special rate. (Under transitional law, certain income components are still taxed at a different rate.)
- You were entitled to an exemption from or a reduction in national insurance contributions.
- You had a share in an undivided estate.
If you are not permitted to use the Tc Form, you must request the 2007 Tax-return Form C. You can also make use of the tax-return program for non-resident taxpayers.
