INSTRUCTIONS FOR FORM IR – EVENDALE INDIVIDUAL INCOME TAX RETURN

                             In-Person Taxpayer Assistance is by Appointment Only.
NEW - An E-file system is now available for most taxpayers to file their Evendale Individual Income Tax Return.  
                              Please visit: www.mitstaxonline.com/evendale
Instructions for FORM IR have been updated to include changes made by the State of Ohio to the Ohio Revised Code, Chapter 718, effecting tax
years beginning on or after January 1, 2016. In accordance with these provisions, the Village of Evendale requires that a copy of your 
Federal Form 1040 and all W-2’s be included with your municipal income tax return. Please attach all Federal Schedules that may
apply to the income and deductions reported on your Evendale Income Tax Return, including Schedule 1, Schedule(s) C, E, and F.

TAX RETURN DUE DATE     – The Evendale Income Tax Return is due on or before the fifteenth (15th) day of the 
fourth month following the close of the tax year. For the tax year 2023, the return is due APRIL 15, 2024.

WHO MUST FILE –     All Evendale residents   are required to file an Evendale Income tax return. Residents who  
are retired and have only income from Social Security and Retirement Income are not required to file. All 
non-residents who earned income from which Evendale tax was not fully and/or correctly withheld, and any
non-resident who engaged in a business or a profession within the Village of Evendale, are required to file an  
Evendale Income Tax Return. If wages are your only source of income earned in Evendale, and if your employer 
has fully and properly withheld Evendale tax from your wages, you are not required to file an Evendale
Individual Income Tax Return. Please call the Tax Department at (513) 563-2671 if you have any questions about 
filing requirements.

EXTENSION OF TIME TO FILE –   Any taxpayer that has requested a FEDERAL EXTENSION will automatically receive 
the same extension for filing the Evendale Income Tax Return. Attach a copy of the Federal Extension when filing the 
Evendale Tax Return. Any taxpayer that has not received a FEDERAL EXTENSION may still request an extension for time 
to file their Evendale Income Tax Return, in writing, by the original due date of the return. Any extension of time to file is 
NOT an extension of time to pay any tax due. 

FILING and/or PAYING LATE –   Penalties and interest are imposed on taxes remaining unpaid when due. (See
Instructions for Lines 6a-6c)

TAXABLE INCOME –    For      RESIDENTS       taxable income includes all salaries, wages, commissions, and other
compensation, before any deductions (i.e. 401(k) deferrals) regardless of where it was earned. The income is taxable 
whether paid in cash, property or other consideration. Taxable income also includes the net profits of all unincorpo-
rated businesses (i.e. real estate rental , sole proprietorships, trust and resident’s share of partnership income). A net 
operating loss deduction is allowable as a carryforward for five (5) years for the tax year 2017 and subsequent tax 
years.  The unincorporated business profits are taxable regardless of where the business was conducted. You may be 
entitled to a credit for municipal taxes paid to the city where your income was earned. If you are a partner in a partner-
ship, you may be entitled to a credit for municipal taxes paid by the partnership. The credit is allowable only to the 
extent of the tax assessed by the Village of Evendale. For NON-RESIDENTS, taxable income includes all salaries,
wages, commissions and other compensation, before any deductions (i.e. 401(k) deferrals) earned in the Village of 
Evendale. The income is taxable whether paid in cash property or other consideration. Taxable income also includes 
the net profits of all unincorporated businesses (i.e. real estate rental, sole proprietorships and trusts) if the business 
was conducted in the Village of Evendale. If you are engaged in two or more unincorporated businesses in the same
city,  the  net  loss  of  one  unincorporated  business  may  be  used  to  offset  the  profits  of  another  for  purposes  of 
arriving at the overall net profits. Attach a schedule if two or more unincorporated businesses are included in
the amount reported.
REFUNDS   –Refunds and credit carryforwards resulting from an overpayment of estimated tax, for tax withheld                  in error 
and for time worked outside of the Village of Evendale on business (non-residents only) may be requested using form IR.
Non-residents - For time worked outside Evendale for the tax year 2023, please visit our website for instructions and required 
documentation. No refunds of $10.00 or less will be issued. Refunds and credits will be reported to the IRS as required by 
law.
PAYING TAX DUE –    Payment may be made by check, credit card, money order or cash.        Please do not send cash 
through the mail.  NEW: Credit Card payments are accepted online at https://www.evendaleohio.org/tax-department. 
If using the E-file system to file your return, a credit card may also be used via the E-file system.   

         If you have any questions, or need assistance, please contact the Tax Administrator, Cindy Vaske, at 
                   cindy.vaske@evendaleohio.org or by calling the Tax Department at 513-563-2671.
LINE BY LINE INSTRUCTIONS:
Line 1   Enter total Qualifying Wages from all W-2 Forms , generally Medicare Wage, Box 5.  
Line 2a  Other Income – from Worksheet B, Line 13.          Income  Exempt from tax includes, but is not limited  to the 
         following: Interest, dividends, capital gains, Social Security benets, military pay, State unemployment 
         benets, workers compensation, alimony and proceeds from qualied retirement plans as dened by the IRS. 
         Losses may not oset wages.
Line 2b  Less time worked outside the Village of Evendale on Business. Non-Residents Only. See website for 
         complete instructions, computation and required documentation.
Line 3   Enter the total of Line 1, plus Line 2a plus Line 2b.
Line 4   Multiply Line 3 times 1.2% (.012) to calculate the Evendale Tax.
Line 5a  Enter the amount of Evendale Tax withheld by your employer as indicated in Box 18 of your Form W-2(s).
Line 5b  Enter the amount of Estimated  Tax payments you made to the Village of Evendale.
Line 5c  For RESIDENTS only.  Calculate the credit for tax paid to another municipality.  The credit is limited to the 
         lesser of 1.2% or the tax rate used by the employer for tax withheld for another municipality. The credit must  
         be reduced by any refund from another municipality (i.e. work from home refund).
Line 5d  Enter the amount of your prior year overpayment carried over to the tax year due .
Line 5e  Calculate and enter the total of Line 5a through 5d.
Line 6   Enter the total of Line 4 less Line 5e for the Village of Evendale Tax 

Line 6a  Late  
Line 6b  Penalty due is 15% of the amount not timely paid.
Line 6c  Interest is imposed on all tax not timely paid.  The rate is adjusted annually based on the federal short-
         term rate  +5%.  Please visit the Village website for the interest rate(s) or call the Tax Department at (513) 
         563-2671 for questions regarding the interest rate(s).
Line 6d  Enter the total of Line 6 plus Lines 6a through 6c for the Total Tax Due including penalties and 
         interest.  Payment must accompany this return; No payment is due if Line 6d is $10.00 or less.
Line 7   If line 6d is an overpayment, enter the amount as a Refund request, or enter as a Credit to next year's estimate. If a 
         refund is requested, all required documentation must be provided with this return.  If you would like the refund 
         directly deposited, complete the bank information for either a checking or savings account, along with the
         routing and account numbers.  Refunds and Credits will be reported to the IRS as required by law.
Line 8-11  Estimated Tax Payments are required by every taxpayer who expects to have a net estimated tax liability 
         greater than $200.00. In order to avoid penalties for under payment of estimated tax due, you must owe less
         than $200.00, or pay 100% of the prior year’s tax liability, or pay 90% of the current year’s liability. A
         minimum of 90% of this year’s liability must be paid by by January 15th of the following tax year to avoid penalty.
Line 12      Enter the total of Line 6d plus Line 11 for the Total of this Payment.  Payment may be made by check, credit 
         card, cash, or money order.  To pay by credit card visit www.evendaleohio.org/tax-department. Checks should 
         be made payable to the Village of Evendale. The Village accepts VISA, MasterCard, and Discover.

The tax return must be signed and dated by the taxpayer.  If a joint return, both taxpayers must sign and date.  If the return was 
prepared by a tax preparer, the tax preparer must also sign and date the return.  Check the box to indicate if permission is granted 
for us to contact your tax preparer directly with any questions we may have regarding your return.
Mail completed return, documentation and payment to:
                                 Village of Evendale Income Tax Department 
                                 10500 Reading Road, Evendale Ohio 45241

A secured Tax Department drop box is conveniently located in the lobby of the Police Department and is 
accessible 24 hours a day, 7 days a week if you would like to drop off your return after business hours.