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  1. Asked: March 31, 2026In: TAX & GOVERNMENT FINANCE

    How can I file Personal Income Tax (PIT) in Lagos State using a smartphone via LIRS portal in Nigeria?

    Rose
    Rose Starter Profile Credentials
    Added an answer about 5 months ago

    Filing PIT online is just filling a form and submitting it. Nothing more. The Platform You Will Use You will file through: 👉 Lagos State Internal Revenue Service Oya… Let’s Do It Step-by-Step (Using Your Phone) STEP 1: Open the LIRS Portal On your phone browser (Chrome/Safari): 👉 Go to: https://lirsRead more

    Filing PIT online is just filling a form and submitting it.
    Nothing more.
    The Platform You Will Use
    You will file through:
    👉 Lagos State Internal Revenue Service
    Oya… Let’s Do It Step-by-Step (Using Your Phone)
    STEP 1: Open the LIRS Portal
    On your phone browser (Chrome/Safari):
    👉 Go to: https://lirs.net
    STEP 2: Click “e-Tax” or “Self-Service Portal”
    Look for:
    • “eTax”
    • “Taxpayer Login”
    • “Self-Service”

    Tap it.
    STEP 3: Login
    Use your:
    • Tax ID (TIN – 13 digits)
    • Payer ID (N-****)
    • Password

    If You Don’t Have Password
    Click:
    👉 “Forgot Password”
    Then reset via your email/phone.
    STEP 4: Go to “Annual Returns”
    After login:
    Look for:
    👉 “File Annual Return”
    or
    👉 “Returns Filing”
    STEP 5: Select the Year
    Choose:
    👉 2025 (since you are filing for last year)
    STEP 6: Fill Your Details
    Now you will enter:
    1. Personal Info
    • Name (auto-filled mostly)
    • Address
    • Employment status

    2. Income Section
    Enter:
    • salary (if employed)
    • business income
    • other earnings

    3. Deductions
    Fill if applicable:
    • pension
    • NHF
    • NHIS

    (If you don’t know, you can leave or use payslip)
    STEP 7: Review Carefully
    Before submitting:
    Check:
    • no wrong figures
    • no missing fields

    STEP 8: Submit
    Tap:
    👉 Submit Return
    STEP 9: Download Acknowledgment
    After submission:
    ✓ download receipt
    ✓ screenshot confirmation

    STEP 10: Pay (If Required)
    If you are salary earner (PAYE)
    ✓ tax already deducted
    → no extra payment usually

    If self-employed
    You may see:
    👉 amount to pay
    Then:
    • pay online
    OR
    • generate payment slip

    Important Tip (Phone Users)
    If the site is not displaying well:
    👉 Turn on “Desktop Site” in your browser settings
    (This makes it easier to navigate)
    Let Me Be Honest With You
    Most errors happen because:
    • rushing
    • entering wrong figures
    • skipping review

    Common Mistakes to Avoid
    • wrong TIN
    • filing wrong year
    • not saving proof
    • poor internet connection during submission

    Deadline Reminder
    👉 Filing deadline: April 14, 2026 (extended)
    Final Truth
    You don’t need laptop.
    You don’t need agent.
    You just need:
    ✓ correct details
    ✓ patience
    ✓ internet

    Let Me Leave You With This
    Once you file it yourself once…
    You will never be afraid of tax again.
    Because what looks complex…
    Is actually simple when you understand it.

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  2. Asked: April 6, 2026In: TAX & GOVERNMENT FINANCE

    Where Can I Find Official Tax Filing Websites for All Nigerian States and How Do I File Personal Income Tax Nationwide?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    Yes — every state in Nigeria has its own tax authority and filing link. Even though your TIN is national, Personal Income Tax (PIT) is filed through State Internal Revenue Services (SIRS) depending on where you reside. � siao.ng Below are credible official links for all 36 states + FCT. 🇳🇬 Federal CRead more

    Yes — every state in Nigeria has its own tax authority and filing link.
    Even though your TIN is national, Personal Income Tax (PIT) is filed through State Internal Revenue Services (SIRS) depending on where you reside. �
    siao.ng
    Below are credible official links for all 36 states + FCT.
    🇳🇬 Federal Capital Territory
    Federal Capital Territory Internal Revenue Service
    Website: https://fctirs.gov.ng⁠�
    Self-service portal available for filing and verification �
    FCT Internal Revenue Service
    South-West States
    Lagos State Internal Revenue Service — https://lirs.gov.ng⁠�
    Ogun State Internal Revenue Service — https://portal.ogetax.ogunstate.gov.ng⁠�
    Oyo State Internal Revenue Service — https://bir.oyostate.gov.ng⁠�
    Ondo State Internal Revenue Service — https://odirs.ng⁠�
    Osun State Internal Revenue Service — https://irs.os.gov.ng⁠�
    Ekiti State Internal Revenue Service — https://ekitistaterevenue.com⁠� �
    NRS Portal Guide
    South-South States
    Rivers State Internal Revenue Service — https://riversbirs.gov.ng⁠�
    Delta State Internal Revenue Service — https://deltairs.com⁠�
    Edo State Internal Revenue Service — https://eirs.gov.ng⁠�
    Akwa Ibom State Internal Revenue Service — https://akirs.ak.gov.ng⁠�
    Cross River State Internal Revenue Service — https://crirs.crossriverstate.gov.ng⁠�
    Bayelsa State Internal Revenue Service — https://bir.by.gov.ng⁠� �
    NRS Portal Guide
    South-East States
    Imo State Internal Revenue Service — https://iirs.im.gov.ng⁠�
    Anambra State Internal Revenue Service — https://anambrastate.gov.ng/irs⁠�
    Abia State Internal Revenue Service — https://abiairs.gov.ng⁠�
    Enugu State Internal Revenue Service — https://esirs.en.gov.ng⁠�
    Ebonyi State Internal Revenue Service — https://ebonyistateirs.gov.ng⁠�
    👉 Example: Imo State IRS provides self-service login, TCC verification and tax filing portal. �
    iirs.im.gov.ng
    North-Central States
    Kwara State Internal Revenue Service — https://kwirs.kw.gov.ng⁠�
    Kogi State Internal Revenue Service — https://kgirs.kg.gov.ng⁠�
    Benue State Internal Revenue Service — https://birs.be.gov.ng⁠�
    Nasarawa State Internal Revenue Service — https://irs.na.gov.ng⁠�
    Niger State Internal Revenue Service — https://nsirs.ng⁠�
    Plateau State Internal Revenue Service — https://psirs.gov.ng⁠�
    North-West States
    Kano State Internal Revenue Service — https://kirs.gov.ng⁠�
    Kaduna State Internal Revenue Service — https://kadiris.ng⁠�
    Katsina State Internal Revenue Service — https://katsinairs.gov.ng⁠�
    Sokoto State Internal Revenue Service — https://sirs.gov.ng⁠�
    Kebbi State Internal Revenue Service — https://kebbisirs.gov.ng⁠�
    Zamfara State Internal Revenue Service — https://zamfiris.gov.ng⁠�
    North-East States
    Borno State Internal Revenue Service — https://birs.bo.gov.ng⁠�
    Yobe State Internal Revenue Service — https://yobesirs.gov.ng⁠�
    Adamawa State Internal Revenue Service — https://adamawairs.gov.ng⁠�
    Bauchi State Internal Revenue Service — https://birs.ba.gov.ng⁠�
    Gombe State Internal Revenue Service — https://gombesirs.gov.ng⁠�
    Taraba State Internal Revenue Service — https://tarabairs.gov.ng⁠�
    Important Note
    Some states allow online filing
    Some states require physical walk-in
    Some states offer hybrid (online + office visit)
    This is why you noticed ASIN in Anambra — states operate independent tax systems.

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  3. Asked: April 15, 2026In: TAX & GOVERNMENT FINANCE

    How Can a Civil Servant Get a TIN in Nigeria? Step-by-Step Guide to Tax Identification Number

    Ochoyoda
    Best Answer
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    As a civil servant in Nigeria, getting your TIN (Tax Identification Number) is usually easy and sometimes already created for you. Here is the step-by-step guide. What is TIN? TIN (Tax Identification Number) is a unique number issued by government for tax identification. It is issued by: Federal InlRead more

    As a civil servant in Nigeria, getting your TIN (Tax Identification Number) is usually easy and sometimes already created for you. Here is the step-by-step guide.
    What is TIN?
    TIN (Tax Identification Number) is a unique number issued by government for tax identification.
    It is issued by:
    Federal Inland Revenue Service (FIRS)
    State Internal Revenue Service
    Method 1 (First — Check If You Already Have One)
    Many civil servants already have TIN without knowing.
    Step 1
    Go to the official TIN checker:
    Joint Tax Board TIN portal
    Website: 👉 https://tin.jtb.gov.ng
    Step 2
    Select:
    Individual
    Step 3
    Enter:
    Your surname
    First name
    Phone number
    Date of birth
    Step 4
    Click Search
    If you already have TIN: 👉 Your TIN will appear immediately
    Method 2 (Register Online If You Don’t Have One)
    Step 1
    Go to: 👉 https://taxpromax.firs.gov.ng
    This is the official portal of:
    TaxPro Max
    Step 2
    Click:
    Register
    Step 3
    Choose:
    Individual
    Step 4
    Fill your details:
    Full name
    Phone number
    Email
    Date of birth
    Address
    Employment details (Civil servant)
    Step 5
    Submit form
    Step 6
    Your TIN will be generated
    You will receive:
    TIN number
    Registration confirmation
    Method 3 (Through Your Office — Very Common for Civil Servants)
    Ask your:
    HR Department
    Accounts Department
    Salary Unit
    Many government offices already processed TIN for staff.
    Just ask:
    “Please do I have TIN?”
    Documents You May Need
    Prepare:
    National ID / NIN
    Staff ID (optional)
    Phone number
    Email address
    Why You Need TIN (Important)
    You need TIN for:
    ✅ Investment (stocks & mutual funds)
    ✅ Opening corporate account
    ✅ Business registration
    ✅ Bank transactions
    ✅ Government services
    Since you’re already investing (like you’ve been asking about InvestNaija), TIN is very useful for you.
    Fastest Option (Recommended)
    First check here → tin.jtb.gov.ng
    If not found → Register on taxpromax.firs.gov.ng

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  4. Asked: April 11, 2026In: TAX & GOVERNMENT FINANCE

    How Can I File My Annual Personal Income Tax Correctly in Rivers State, Nigeria?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    To file your Annual Personal Income Tax in Rivers State without mistakes, follow this simple step-by-step guide. 1. First — Know If You Must File You must file Personal Income Tax (PIT) in Rivers State if you are: Self-employed Business owner Freelancer Professional Salary earner (in some cases) UndRead more

    To file your Annual Personal Income Tax in Rivers State without mistakes, follow this simple step-by-step guide.
    1. First — Know If You Must File
    You must file Personal Income Tax (PIT) in Rivers State if you are:
    Self-employed
    Business owner
    Freelancer
    Professional
    Salary earner (in some cases)
    Under the Personal Income Tax Act, every resident in Rivers State is legally required to file tax returns annually, either through PAYE (salary) or Direct Assessment (self-employed).
    2. Step-by-Step: How To File in Rivers State
    Step 1 — Get Your Tax ID (RIVTIN)
    You must first register on the Rivers State tax portal.
    You can register through:
    Rivers State Tax Portal
    Steps:
    Click Register
    Select Individual
    Fill your details
    Submit
    Receive your RIVTIN (Tax ID) within about 24 hours
    Step 2 — Gather Your Documents
    Prepare:
    Bank statements (optional but helpful)
    Income record (business or salary)
    Rent (if applicable)
    Pension contributions (if applicable)
    Any business expenses
    These help you avoid overpaying tax.
    Step 3 — Calculate Your Tax
    You’ll input:
    Annual income
    Pension
    NHF
    Insurance (if any)
    Then it calculates your tax automatically.
    Step 4 — File Your Annual Return
    You will:
    Login to your account
    Select Personal Income Tax
    Enter your income details
    Submit your return
    Print acknowledgment
    For self-employed persons, you must file your income earned in the previous year without waiting for notice from tax authority.
    3. Important Deadline (Don’t Miss This)
    Generally:
    Annual returns should be filed within the first few months of the year
    Late filing may attract penalt
    4. Common Mistakes to Avoid
    Avoid these:
    ❌ Filing wrong income
    ❌ Forgetting to submit returns
    ❌ Not keeping receipts
    ❌ Filing late
    ❌ Not registering first
    5. Simple Example
    If you earn:
    ₦100,000 monthly
    = ₦1,200,000 yearly
    You file using:
    Annual income
    Reliefs
    Tax calculated
    6. If You’re Self-Employed (Very Important)
    You fall under Direct Assessment
    This means:
    You calculate your income yourself
    File yearly
    Pay tax directly
    This applies to:
    Traders
    Contractors
    Freelancers
    Business owners

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  5. Asked: April 11, 2026In: TAX & GOVERNMENT FINANCE

    Has Tax Registration Ended in Nigeria? How to Get Your TIN if You Missed the Deadline

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    No — tax registration (TIN) has NOT ended in Nigeria. Your friend can still register or even automatically get one depending on her situation. Here's the clear explanation 👇 What Actually Happened There has been a lot of confusion because of Nigeria's new tax reforms starting 2026: The Nigerian goveRead more

    No — tax registration (TIN) has NOT ended in Nigeria.
    Your friend can still register or even automatically get one depending on her situation. Here’s the clear explanation 👇
    What Actually Happened
    There has been a lot of confusion because of Nigeria’s new tax reforms starting 2026:
    The Nigerian government made Tax Identification Number (TIN) important for financial and government services from January 2026.
    However, registration did NOT end — instead, the system changed.
    Now, your NIN automatically serves as your Tax ID for individuals.
    👉 That means:
    If your friend already has NIN, she may already have a Tax ID automatically
    She may only need to retrieve it, not register again
    Important Clarification
    Also, some rumors said:
    “Registration ended”
    “Accounts will be blocked”
    These are not completely true.
    Authorities clarified that people will not lose access to their bank accounts, and the process is mainly to improve tax compliance.
    What Your Friend Should Do Now
    Tell your friend to try these steps:
    Option 1 — Check if she already has TIN (Recommended)
    She should:
    Go to Tax ID portal
    Enter her NIN
    Retrieve her Tax ID
    Some portals now allow retrieving Tax ID using only NIN.
    Option 2 — Register Online (If she doesn’t have one)
    She can still:
    Register online (free)
    Visit tax office
    Use JTB app or FIRS portal
    Registration is still ongoing.
    My Advice (Important)
    Tell your friend:
    Don’t panic
    Don’t pay anyone (TIN is FREE)
    Try retrieving first before registering
    Many Nigerians are confused because the government moved from manual registration to automatic Tax ID using NIN.

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  6. Asked: April 8, 2026In: TAX & GOVERNMENT FINANCE

    Does Tax Deadline Apply to All States in Nigeria?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    Yes — Tax deadlines apply differently across states in Nigeria, including Rivers State Internal Revenue Service. 📅 Rivers State Tax Deadline (2026) Original deadline: March 31, 2026 New extended deadline: April 17, 2026 Applies to: Salary earners (PAYE) Self-employed individuals Business owners ProfRead more

    Yes — Tax deadlines apply differently across states in Nigeria, including Rivers State Internal Revenue Service.
    📅 Rivers State Tax Deadline (2026)
    Original deadline: March 31, 2026
    New extended deadline: April 17, 2026
    Applies to:
    Salary earners (PAYE)
    Self-employed individuals
    Business owners
    Professionals
    Failure to file before deadline may attract penalties.
    🇳🇬 Why Deadlines Differ Between States
    Although Nigeria tax law is national, each state IRS controls enforcement and extensions.
    Examples:
    Federal Capital Territory Internal Revenue Service → April 30, 2026
    Anambra State Internal Revenue Service → April 30, 2026
    Lagos State Internal Revenue Service → April 14, 2026
    📌 General Rule in Nigeria
    Legal deadline: March 31 every year
    But states may:
    Extend deadline
    Enforce differently
    Give grace periods
    Since You Work as a Security Personnel
    From your previous message:
    You’re PAYE worker
    Most times your employer files for you
    You usually only need to:
    Confirm employer filed
    Or file yourself if:
    You have side income
    You changed jobs
    You want Tax Clearance Certificate (TCC)
    My Advice for You (Important)
    Because you’re in Rivers State: 👉 Try to complete before April 17, 2026
    👉 Especially if you want Tax Clearance Certificate (TCC)

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  7. Asked: April 7, 2026In: TAX & GOVERNMENT FINANCE

    Can I Still File My Annual Personal Income Tax in Anambra State, Nigeria?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    Yes — you can still do your annual tax filing as an individual in Anambra State. In fact, Anambra State Internal Revenue Service recently extended the 2026 deadline for individual annual tax returns to April 30, 2026, giving taxpayers extra time to file. ✅ Who Must File Annual Tax in Anambra You shoRead more

    Yes — you can still do your annual tax filing as an individual in Anambra State.
    In fact, Anambra State Internal Revenue Service recently extended the 2026 deadline for individual annual tax returns to April 30, 2026, giving taxpayers extra time to file.
    ✅ Who Must File Annual Tax in Anambra
    You should file as an individual if you are:
    Salary earner (even if PAYE is deducted)
    Self-employed
    Contractor / construction worker (like you mentioned earlier)
    Business owner
    Freelancer or side hustle earner
    Even if tax is deducted from salary, you’re still expected to file annual returns — this is called Self-Assessment / Individual Annual Return.
    📅 Anambra Annual Filing Timeline (2026)
    Normal deadline: March 31
    New extended deadline: April 30, 2026
    Applies to individual taxpayers in Anambra State
    📄 What You Need to File
    Prepare:
    TIN / Tax ID
    Salary details (if employed)
    Business income (if any)
    Bank statements (optional but helpful)
    PAYE deduction evidence (if employer deducts tax)
    How You Can File (3 Options)
    Online (if available)
    Through tax consultant
    Walk into Anambra IRS office
    My Advice For You (Based on Your Situation)
    Since you:
    Work as security personnel (salary)
    May also have side income/business
    You should file combined income (salary + other income). This helps:
    Avoid penalties
    Get Tax Clearance Certificate (TCC)
    Qualify for loans & contracts

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  8. Asked: April 6, 2026In: TAX & GOVERNMENT FINANCE

    How Can I File My Personal Income Tax Correctly in Anambra State, Nigeria as a Contractor?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    If you're in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses). Let me break it down clearlRead more

    If you’re in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses).
    Let me break it down clearly 👇
    1. First — Understand What You Should Be Taxed On
    Since you said:
    “Most money to me are for clients money to buy materials and pay labour”
    You DO NOT PAY TAX on:
    Client money for materials
    Labour payments
    Transport for project
    Site expenses
    You ONLY PAY TAX on:
    Your profit
    Your management fee
    Your commission
    Your contractor margin
    Example:
    Project Value = ₦5,000,000
    Materials = ₦3,800,000
    Labour = ₦800,000
    Your Profit = ₦400,000
    👉 You are taxed on ₦400,000 only (not ₦5M)
    This is very important for construction professionals.
    2. Where To File in Anambra State
    You can file through Anambra State Internal Revenue Service (AIRS) which is responsible for assessing and collecting personal income tax in the state.
    airs.an.gov.ng
    You can file:
    Option A — Online
    Use the official portal:
    https://tax.services.an.gov.ng
    anambrastate.gov.ng
    Option B — Visit Tax Office (Recommended for First Time)
    You can visit any of these:
    Revenue House Awka
    Anambra State Board of Internal Revenue
    Tax Office
    They will help you file Direct Assessment.
    3. Documents You Should Take
    Go with:
    ✔ Bank statement (optional but useful)
    ✔ Project records (even rough notebook is fine)
    ✔ ID card (NIN or Voter card)
    ✔ Phone number
    ✔ Address
    You don’t need CAC if you’re operating personally.
    4. How They Calculate Your Tax (Simple Method)
    Usually they ask:
    What type of construction work?
    How many projects last year?
    Your estimated profit
    Then they compute tax using Personal Income Tax rates.
    Typical Example:
    Profit ₦1,500,000 yearly
    Tax may be around:
    ₦30,000 — ₦90,000 yearly (approx depending on reliefs)
    5. Deadline (Important)
    The Anambra IRS extended the 2026 filing deadline to April 30, 2026, giving taxpayers extra time to submit returns. �
    Punch Newspapers +1
    So you’re still within time.
    6. Pro Tip (Very Important for Construction Professionals)
    Start keeping simple records like:
    Project
    Client
    Cost
    Labour
    Profit
    House Build
    Mr John
    5M
    800k
    400k
    Even simple notebook is enough.
    This helps you:
    Pay less tax legally
    Avoid over-assessment
    Get Tax Clearance Certificate (TCC)

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  9. Asked: April 6, 2026In: TAX & GOVERNMENT FINANCE

    How Does Personal Income Tax Filing Work in Imo State, Nigeria?

    Ochoyoda
    Ochoyoda Active Creator
    Added an answer about 5 months ago

    Yes — every state in Nigeria can have its own tax filing process, even though your TIN remains the same nationwide. Here’s the clarity: 1. TIN vs State Tax ID (Like ASIN) TIN (Tax Identification Number) — issued by Federal Inland Revenue Service (FIRS) Used across Nigeria One person = One TIN (for lRead more

    Yes — every state in Nigeria can have its own tax filing process, even though your TIN remains the same nationwide.
    Here’s the clarity:
    1. TIN vs State Tax ID (Like ASIN)
    TIN (Tax Identification Number) — issued by Federal Inland Revenue Service (FIRS)
    Used across Nigeria
    One person = One TIN (for life)
    However…
    Many states also create their own internal taxpayer ID for administrative purposes.
    Examples:
    Anambra State Internal Revenue Service uses ASIN (Anambra State Identification Number)
    Lagos State Internal Revenue Service uses LASRIN
    Imo State Internal Revenue Service may generate state taxpayer ID when you register
    So yes — states may have their own systems, but TIN is still the master number.
    2. If You Live in Imo State — Where Should You File?
    For Personal Income Tax, you file in: 👉 State where you live and work
    So since you’re living in Imo: You should file with
    Imo State Internal Revenue Service
    Even if:
    Your business is elsewhere
    Your company HQ is elsewhere
    Your residential state is what matters.
    3. How To File in Imo State (Step-by-Step)
    Step 1 — Confirm Your TIN
    You already have this (good 👍)
    Step 2 — Register with Imo State IRS
    You may be asked for:
    TIN
    Phone number
    Address in Imo
    Occupation
    Email
    They may generate Imo taxpayer ID for you.
    Step 3 — File Your Annual Return
    Deadline: 📅 Usually March 31 every year (for individuals)
    You submit:
    Income details
    Business income (if any)
    Salary income (if any)
    4. Important (Since You Often Ask About Salary + Business)
    Because you previously mentioned:
    Salary income
    Business income
    You must declare both when filing in Imo State.
    Even if:
    PAYE already deducted from salary
    You still must file annual return.
    (This is very important — many people miss this.)
    Quick Summary
    TIN = National (used everywhere)
    ASIN = State-specific (Anambra example)
    Imo may issue its own ID
    File tax where you live (Imo)

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  10. Asked: April 5, 2026In: TAX & GOVERNMENT FINANCE

    Do I Still Need to File Personal Income Tax in Nigeria If It’s Deducted from My Salary (PAYE)?

    Haruna Yahaya
    Haruna Yahaya Starter Economist.
    Added an answer about 5 months ago

    Yes, you still have to file your personal income tax return. Even though your tax is deducted automatically through PAYE, the new tax framework says employees must still submit an annual tax return to confirm their total income and compliance. PAYE deduction does not replace personal filing. Your emRead more

    Yes, you still have to file your personal income tax return.
    Even though your tax is deducted automatically through PAYE, the new tax framework says employees must still submit an annual tax return to confirm their total income and compliance. PAYE deduction does not replace personal filing.

    Your employer deducts the tax but you still file the return yourself.

    You usually won’t pay extra money unless you have other income; the filing is mainly for record and legal compliance.

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