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Exhibit D Case3:13cv01025WHO Document79 Filed08/28/14 Page1 of 9 1 2 3 4 5 6 7 8 9 10 11 12 Lionel Z. Glance (#134180) Michael Goldberg (#188669) Robert V. Pron gay (#270796) GLANCE WINDOW & GOLDBERG

How to fill out d - e-filing

How to fill out d - e-filing:

1. Gather all necessary documents: Before starting the process, gather all the required documents such as your income statements, receipts, and any other relevant financial information.
2. Access the e-filing platform: Go to the official website of the relevant tax authority and locate the section for e-filing. Sign in using your credentials or create a new account if needed.
3. Choose the appropriate form: Depending on your specific tax situation, select the correct form for d - e-filing. Ensure that you have the latest version of the form to prevent any errors.
4. Provide personal information: Fill in your personal details accurately, including your name, address, social security number, and any other required information. Double-check the accuracy of the information entered.
5. Enter income details: Input your income details, which may include wages, salaries, dividends, or other sources of income. Be precise and thorough in providing this information to avoid any discrepancies.
6. Deductions and credits: If applicable, claim any eligible deductions or tax credits that you are entitled to. This could include expenses related to education, medical costs, or charitable contributions. Ensure you have the necessary documentation to support your claims.
7. Review and double-check: Carefully review all the information you have provided in the d - e-filing form. Check for any errors or omissions before submitting. Mistakes can lead to delays or trigger audits, so take the time to verify every detail.
8. Submit the form: Once you are satisfied with the accuracy of your submission, click the submit button to file your d - e-filing form electronically. Follow any additional instructions provided by the platform to complete the process.

Who needs d - e-filing:

1. Individuals: Individuals who have income subject to tax and are required to file a tax return may need to use the d - e-filing method. This includes citizens, residents, and non-residents with taxable income in the applicable jurisdiction.
2. Small business owners: Self-employed individuals and small business owners often need to file taxes on their business income as well as their personal income. Using d - e-filing can simplify the process and ensure accurate reporting.
3. Professionals and freelancers: People working in professions such as consultants, freelancers, or independent contractors need to report their income for tax purposes. D - e-filing provides a convenient way to accurately report their earnings.
4. Investors: Individuals with investments in stocks, bonds, or rental properties may be required to report their investment income or deductions. D - e-filing can help streamline this process and ensure proper reporting.
5. Retirees: Retirees with pensions, retirement savings distributions, or other sources of income may need to file taxes. D - e-filing offers a convenient option for them to complete their tax returns accurately.

It is important to note that the need for d - e-filing may vary depending on the specific tax laws and regulations of each jurisdiction. It is advisable to consult with a tax professional or refer to the official guidelines of the relevant tax authority for specific requirements.

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What is d - e-filing?

d - e-filing stands for digital electronic filing, it is the process of submitting tax forms and documents electronically instead of using paper forms.

Who is required to file d - e-filing?

Most individuals, businesses, and organizations are required to file d - e-filing if they meet certain criteria set by the tax authorities.

How to fill out d - e-filing?

To fill out d - e-filing, taxpayers can use online platforms or software provided by the tax authorities, enter the required information, and submit the forms electronically.

What is the purpose of d - e-filing?

The purpose of d - e-filing is to simplify the tax filing process, reduce paperwork, increase efficiency, and ensure accuracy of the information provided.

What information must be reported on d - e-filing?

Information such as income, expenses, deductions, credits, and personal details must be reported on d - e-filing.