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 ?
The Electronics Industry Data Exchange (EIDX), Telecommunications Industry Forum (TCIF) and Automotive Industry Action Group (AIAG) have published ERS business models which identify business processes companies should consider when implementing ERS and make recommendations associated with ERS processes.
Processing tax calculations in an ERS environment relies on standard taxation principles.
Some third-party sales tax software products may be able to accommodate the complexities related to determining tax on ERS transactions.
ERS transactions will be processed first through the taxability matrices simulating the supplier's tax authorities on the purchaser's system to calculate the tax "charged" by the supplier.
If no tax was calculated through the taxability matrices either because the supplier is not registered in the delivery state, or because the ERS transaction is exerupt, then the ERS transaction is processed through the use tax accrual process.