ER

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ER

The two-character ISO 3166 country code for ERITREA.

ER

1. ISO 3166-1 alpha-2 code for the State of Eritrea. This is the code used in international transactions to and from Eritrean bank accounts.

2. ISO 3166-2 geocode for Eritrea. This is used as an international standard for shipping to Eritrea. Each Eritrean province has its own code with the prefix "ER." For example, the code for the Province of Debub is ISO 3166-2:ER-DU.

Qualifying Widow(er)

The filing status available to a qualified taxpayer for two tax years following the year of the spouse's death. To qualify, the surviving spouse must have been entitled to file a joint return for the year of death, remain unmarried at the end of the current tax year, and pay over half the cost of maintaining his or her home, which was the principal residence the entire tax year of his or her dependent child (other than a foster child).
References in periodicals archive ?
Steps that can be taken to address the ERS issues include the following:
States with limited or no direct pay authority should consider broadening or implementing direct pay authority statutes to accommodate taxpayers utilizing ERS and other advanced electronic Processes.
Maintain documentation of the procedures utilized to enter the information pertaining to the ERS transactions into the accounting system and be prepared to explain to the taxing authorities.
Go to "Guidelines," then "Procurement" -- The ERS business model, developed by the Procurement subcommittee, is a working document.
Do you restrict ERS to specific suppliers and/or purchasers?
Provide a list of the type of goods purchased using ERS
Is ERS addressed in supplier/vendor master service agreements or master contracts?
What type of audit trail is available relating to ERS transactions?