calendar year

(redirected from calendar years)
Also found in: Dictionary, Thesaurus, Medical, Legal, Financial, Encyclopedia.

calendar year

The period of January 1 to December 31, as constitutes a particular year. For tax purposes, what were your medical expenses in the last calendar year?
See also: calendar, year
References in periodicals archive ?
A plan may be amended to allow (for the first time only) accelerated payments to a participant, provided the payment is less than $10,000; accompanies the termination of the participant's entire interest in the plan; and is made on or before the later of December 31 of the calendar year the plan participant separates from service or 2 1/2 months after the actual separation date.
Average reimbursements for decedents were above the average for all aged Medicare beneficiaries 5 calendar years before death.
Exhibit 6 is a graphic presentation of the calendar year combined ratios compared to accident year combined ratios as of December 31, 1997.
* Failed to maintain documentation for lead compounds during calendar years 2007, 2008 and 2009.
This section mandates that employers who withheld $12,000 or more during the look-back period for the calendar year must make semi-weekly payments of the amounts withheld during each remaining quarter of that calendar year and for the succeeding calendar year.
The applicant must report his or her own income and the parents' income for the preceding calendar year (e.g., 2006) and assets as of the date the application is signed; see www.fafsa.ed.gov.
residency during the calendar year requires maintenance of a "closer connection" to another country based on general U.S.
However, if the contractor fails to meet the minimum diversion requirement and exceeds $100,000 in administrative charges in any calendar year, the contractor loses its right to term extension beyond the base five-year term.
for distributions for the 2001 and subsequent calendar years beginning before the effective date of final regulations, plan sponsors are permitted, but not required, to follow these proposed regulations, in the operation of their plans by adopting the model amendment set forth [in the preamble]."
For the last three calendar years, Toxic has paid $13 million, $7 million, and $10 million in A&E losses.
First, a lease is not a section 467 rental agreement if it specifies equal amounts of rent for each month throughout the lease term and all rent payments are due in the calendar year to which the rent relates (or the preceding or succeeding calendar year).
resident at any time during the calendar year, or has been present in the U.S.
The surviving spouse may not, however, roll over any required minimum distributions the IRA owner failed to receive in the calendar year of his or her death.
Under the substantial-presence test, an individual is deemed a resident on the first day during the calendar year on which he is present in the U.S.
For example, a calendar year individual taxpayer makes this election on his or her 2001 return.