Incoming or outgoing queries would have to go through a server with access to that special national file.

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With a formal restatement, a company must file a special form, 8-K, calling attention to its corrections.

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Under the bill, Illinois retailers would have to file a special monthly tax return to the Department of Revenue to report the sneaker tax.

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They also will file several special reports as they go on field trips to take an independent look at crime scenes, talk to witnesses and learn specialized investigative techniques.

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If you own or have signature power over an offshore bank account, you are required to file a special, annual, non-IRS Treasury form by June 30, giving details of the account.

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In New York, doctors have to requisition special paper in order to file their claims.

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However, in helping your parents make the decision of whether or not to file, be aware that special financial situations make filing a requirement, even if the gross income falls below the IRS threshhold.

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Other reasons to file include when you own special taxes like the alternative minimum tax (AMT), household employment taxes, taxes on retirement accounts or Social Security and Medicare tax on tips you did not report to your employer or on wages from an employer who did not withhold those taxes.

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