Enlarge image | MUNICIPAL INCOME TAX 202 2 INDIVIDUAL TAX FORM INSTRUCTION BOOKLET CCA – DIVISION OF TAXATION 7KLV SDFNHW LQFOXGHV D 2 &LW\ 7D[ IRUP ([HPSWLRQ &HUWL¿FDWH LQVWUXFWLRQV DQG a return envelope. The 202 2Return is due April 18, 2023. For the tax year 2022, 90% of the tax due must be paid by January 15, 2023to avoid penalty and interest (subject to municipal ordinance). Estimated payments and prior year credits may be reviewed 24/7 online at https:// H¿OH FFDWD[ FL FOHYHODQG RK XV Attach your remittance to the front of the form. Make checks payable to CCA – Division Of Taxation. Additional information may be obtained at www.ccatax.ci.cleveland.oh.us |
Enlarge image | CCA eFile H)LOH LV D FRQYHQLHQW DQG VHFXUH ZD\ IRU TXDOL¿HG WD[SD\HUV WR ¿OH DQG SD\ their CCA Municipal Income Tax forms electronically. Currently CCA eFile allows the following: • ,QGLYLGXDO2([HPSWLRQ &HUWL¿FDWH Use this electronic form if you had no earned income for the entire year. • 202 2Individual Annual City Tax Form • Individual Estimated Payment • Tax, Penalty and/or Interest Payment • Review account estimate and credit information ,I \RX KDYH DQ\ RI WKH IROORZLQJ \RX FDQQRW XVH H)LOH WR ¿OH DQ ,QGLYLGXDO City Tax Form at this time. You must submit a paper return. Other UHVWULFWLRQV PD\ DSSO\ GHSHQGLQJ RQ WKH W\SH RI WD[ IRUP \RX ¿OH • Business (Schedules C or F) • Rental or K-1 activity (Schedule E) • Overpayment (Refund or Credit) • W2 from one employer listing multiple cities • 1099-NEC from one business with income earned in multiple cities • Residence Tax withheld by the employer Visit our web site for details www.ccatax.ci.cleveland.oh.us |
Enlarge image | WHO MUST FILE All individuals 18 years of age and older subject to local income tax. Note: Montpelier, Munroe Falls, New Paris, Oakwood, Obetz, Phillipsburg and Riverside have no minimum age; Geneva-on-the-Lake uses 15 as a minimum age. Grand River and West Milton use 16 as the minimum age. New Carlisle individuals 16 and 17 years old earning $2,500.00 or more are subject to the tax. You must file a CCA Individual City Tax Form or Exemption Certificate (including retired persons, public assistance, etc.) if one or more of the following applies to you: 1. Live in a CCA member municipality that has mandatory filing. (See Tax Rate Schedule) Note: Phillipsburg residents less than 16 years of age; Obetz residents whose only income is exempt income and have no tax liability to the Village of Obetz; New Carlisle and Riverside retired residents with no municipal taxable income; West Milton retired residents after filing a return for the year following the year in which they became permanently retired; are exempt from filing. 2. Live in a CCA member municipality with a tax credit of less than 100% when work is performed outside the residence city (See Tax Rate Schedule). 3. Have taxable income in a CCA member municipality in which municipal income taxes were not withheld or were withheld incorrectly. 4. Conduct business in a CCA member municipality. 5. Own rental property in a CCA member municipality and charge gross monthly rent exceeding $125.00 (Rental income subject to municipal ordinance). WHAT INCOME IS TAXABLE Taxable income includes but is not limited to, the following: Income from wages, salaries, tips, commissions, profit from rents, profit from business, professional fees, wage continuation plans (including retirement incentive plans, severance pay and short-term disability), prizes and gambling winnings (lottery subject to municipal ordinance) or any other income for which no provision has been made for listing on the tax return. Tuition grants which include research and/or teaching duties are subject to the city income tax. Short Term Disability benefits and third party sick pay received under a wage continuation plan are taxable. Retirement Plans, i.e. 401(k), 403(b), IRA, Keogh, STRS, PERS “picked up” by a public employer are not deductible from wages. The cost of group term life plans over $50,000.00 are taxable. City taxes are paid on income (salaries, wages, profits, and other compensation) when it is earned, not when it is received in retirement. WHAT INCOME IS EXEMPT FROM THE TAX The following types of income are exempt from municipal income tax (subject to ordinance). 1. Pay or allowance of members of the armed forces of the United States. 2. 3XEOLF DVVLVWDQFH XQHPSOR\PHQW FRPSHQVDWLRQ EHQH¿WV SHQVLRQV DQQXLWLHV RU GLVDELOLW\ EHQH¿WV UHFHLYHG IURP DQ\ JRYHUQPHQW DJHQF\ 3. Alimony received. 4. Insurance proceeds received for reason of death, compensatory personal injuries or for damages to property. 5. ,QWHUHVW GLYLGHQGV UR\DOWLHV DQG RWKHU LQFRPH VSHFL¿FDOO\ H[HPSW VXEMHFW WR RUGLQDQFH 6. Gains from involuntary conversion, interest on federal obligations, items of income already taxed E\ WKH 6WDWH RI 2KLR DQG VSHFL¿FDOO\ H[FOXGHG E\ VWDWXWH IURP FLW\ WD[ DQG LQFRPH RI D GHFHGHQW¶V estate during the period of administration (except income from the operation of a business). 7. 6DODULHV ZDJHV FRPPLVVLRQV DQG RWKHU FRPSHQVDWLRQ DQG QHW SUR¿WV WKH WD[DWLRQ RI ZKLFK is prohibited by the United States Constitution or any act of Congress limiting the power of the state or their political subdivisions to impose net income taxes on income derived from interstate commerce. 1 |
Enlarge image | 6DODULHV ZDJHV FRPPLVVLRQV RWKHU FRPSHQVDWLRQ DQG QHW SUR¿WV WKH WD[DWLRQ RI ZKLFK is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the City to impose net income taxes. WHEN TO FILE Due date for the City Tax Form is April 15 following the close of the tax year. When April 15 IDOOV RQ D 6DWXUGD\ 6XQGD\ RU OHJDO KROLGD\ D IRUP LV FRQVLGHUHG WLPHO\ ¿OHG LI ¿OHG RQ WKH QH[W succeeding day that is not a Saturday, Sunday or legal holiday. $OO ZDJH HDUQHUV PXVW ¿OH RQ D FDOHQGDU \HDU EDVLV 7RWDO DPRXQW GXH DV VKRZQ PXVW EH SDLG ZKHQ WKH UHWXUQ LV ¿OHG WHERE TO FILE NO Payment Enclosed - Mail to: Payment Enclosed - Mail to: Refund Request - Mail to: CCA – Division of Taxation CCA – Division of Taxation CCA – Division of Taxation PO BOX 94810 PO BOX 94723 PO BOX 94520 Cleveland OH 44101-4810 Cleveland OH 44101-4723 Cleveland OH 44101-4520 METHOD OF PAYMENT Checks or money orders should be made payable to CCA – Division of Taxation. There will be a $50.00 charge for dishonored checks. To charge the amount of tax due on line 18 with Visa, Master Card, Discover or American Express, complete the credit card authorization. Attach all methods of payment to the front of the tax form. Amounts $10.00 or less need not be remitted. REFUND OR OVERPAYMENT If the amount of overpayment is $10.00 or less, the amount will not be credited or refunded. If the amount of overpayment is greater than $10.00, the taxpayer has the option to credit all or a portion of the overpayment to their 2023 tax liability or request the amount to be refunded. Credit and refund amounts must be greater than $10.00. IRS must be notified by CCA of all overpayments. Those under 18 for all or part of the tax year may apply for a refund of the employment tax withheld in any CCA city (See paragraph 1 of “Who Must File” regarding exclusions). A City Tax Form Refund Worksheet is required and may be obtained at www.ccatax.ci.cleveland.oh.us. Interest is paid on refunds issued 90 days after the complete return is filed or the due date of the return, whichever is later. If we must request additional information from the taxpayer, the 90 day period for issuance begins when we have received all requested information or the due date of the return, whichever is later. If you do not receive your refund within twelve (12) weeks after filing your return contact this office. Refunds or overpayments from a work city may affect the computation of the residence tax. EXTENSION OF TIME TO FILE &&$ KRQRUV WKH ,56 H[WHQVLRQ $WWDFK D FRS\ RI WKH ,56 H[WHQVLRQ H[WHQVLRQ FRQ¿UPDWLRQ QXPEHU RU ,56 DFNQRZOHGJPHQW WR WKH &LW\ 7D[ )RUP ZKHQ LW LV ¿OHG An extension of time to ¿OH GRHV QRW H[WHQG WKH WLPH WR SD\ WKH WD[ GXH If tax is due, submit payment with a copy of the IRS extension by the original due date of the City Tax Form. SIGNATURE Sign and date your return before submitting it to the CCA – Division of Taxation. A return is not 2 |
Enlarge image | ³¿OHG´ ZLWKLQ WKH PHDQLQJ RI WKH ODZ XQWLO VLJQHG E\ WKH WD[SD\HU RU DQ DJHQW OHJDOO\ authorized to sign for such taxpayer. If the return is prepared by someone other than the taxpayer, this person should also sign the return. By checking the appropriate box you may elect to authorize your preparer to contact CCA regarding this return (ORC 718.05). DECEASED TAXPAYERS ,I WKH WD[SD\HU H[SLUHG EHIRUH ¿OLQJ D UHWXUQ IRU WKH WD[SD\HU¶V VSRXVH RU SHUVRQDO UHSUHVHQWDWLYH PD\ KDYH WR ¿OH DQG VLJQ D UHWXUQ IRU WKH SHUVRQ 7KH SHUVRQ ZKR ¿OHV WKH UHWXUQ VKRXOG ZULWH ³'(&($6('´ DQG WKH GDWH RI GHDWK LQ WKH QDPH and address portion of the tax return. When signing the tax return, write “DECEASED” in the space provided for the signature. Spouse should sign as “Surviving Spouse” and agent should sign as “Personal Representative.” PENALTY AND INTEREST RATES • CCA member municipalities follow the penalty and interest rates indicated in ORC 3HQDOW\ DQG LQWHUHVW UDWHV DUH DYDLODEOH RQ RXU ZHEVLWH 6HH VSHFL¿F PXQLFLSDO ordinance. • Failure to pay estimated tax payments totaling 90% of the current year tax due or 100% of the prior year tax due no later than 15 days after the end of your tax year may result in penalty and interest charges for underpayment of estimated tax in accordance with ORC section 718.08. • Failure to pay tax when due may incur a 15% penalty of the amount not timely paid and a monthly interest charge. • )DLOXUH WR ¿OH WLPHO\ PD\ LQFXU D SHQDOW\ RI SHU PRQWK Criminal penalties for failure to comply with the income tax ordinance are provided ZLWK SHQDOWLHV RI XS WR ¿QH DQG XS WR VL[ PRQWKV LPSULVRQPHQW IRU HDFK RႇHQVH ESTIMATED TAX PAYMENTS Estimated payments and prior year credits may be reviewed 24/7 online at KWWSV HÀOH FFDWD[ FL FOHYHODQG RK XV. ,I KXVEDQG DQG ZLIH PDGH MRLQW HVWLPDWHV GXULQJ WKH \HDU DQG DUH QRZ ¿OLQJ D VHSDUDWH return, attach a brief statement to your return, signed by both, indicating the amount claimed by each social security number. AVOID COMMON MISTAKES • Write your Social Security Number on your return. • 8VH WKH 0HGLFDUH ZDJH LQ ER[ ZKLFK LV XVXDOO\ WKH KLJKHVW ¿JXUH VKRZQ RQ your Wage and Tax Statements (Forms W-2). • %H VXUH WR XVH ³/RFDO LQFRPH WD[´ ZLWKKHOG 'R QRW XVH 6FKRRO 'LVWULFW WD[ RU 6WDWH WD[ ZLWKKHOG 6HH VSHFL¿F PXQLFLSDO RUGLQDQFH • Employment Tax withheld cannot be used as Residence Tax. • It is important that we know the exact cities you live and work in. If your HPSOR\HU KDV VKRZQ ³9DULRXV ´ ³0XOWLSOH ´ HWF DV WKH QDPH RI ORFDOLW\ RQ WKH Form W-2, be sure to list exactly which cities you have worked in. Attach the detail listing provided by your employer to the return. • If a refund is requested, highlight the box on line 11 and/or 16. • Attach all schedules and Wage and Tax Statements (Forms W-2) to the tax return before mailing. • :ULWH \RXU 7D[SD\HU ,GHQWL¿FDWLRQ 1XPEHU RQ \RXU FKHFN PRQH\ RUGHU RU credit card authorization and attach it to the front of the tax form. Place the remittance on top of the wage statements attached to the front of the return. • Make the check or money order payable to CCA – Division of Taxation. 3 |
Enlarge image | PREPARING YOUR TAX RETURN IF YOU AND THEN COMPLETE AND FILE have no taxable income. Pension, social security, interest Exemption Live in a CCA municipality and dividends are not taxable for &HUWL¿FDWH municipal purposes. work in the same CCA City Tax Form Live in a CCA municipality municipality AND city tax was section A withheld ZRUN LQ D GLႇHUHQW PXQLFLSDOLW\ City Tax Form Live in a CCA municipality from which you live sections A, B, B-1 work or earn income in a CCA City Tax Form Live in a CCA municipality municipality AND city tax was sections A, A-1, not withheld B, B-1 work or earn income in a CCA City Tax Form Live in a non CCA municipality municipality AND city tax was sections A, A-1 not withheld EXEMPTION CERTIFICATE • Print or type your name and address in the spaces provided. If you have moved during the year, show both your current and your old address in the spaces provided. Be sure to enter the date of change. • Write your Social Security Number on the form. • )RU WKRVH ZKR OLYH LQ D PDQGDWRU\ ¿OLQJ FRPPXQLW\ DQG DUH H[HPSW IURP SD\LQJ WD[HV check the appropriate Box 1 through 4. • If you ceased doing business or sold your rental property in a CCA community prior to January 1, 202 2check Box 5. • 6LJQ WKH ([HPSWLRQ &HUWL¿FDWH HQWHU \RXU SKRQH QXPEHU DQG WKH GDWH • 'HWDFK DQG PDLO WKH FRPSOHWHG ERWWRP SRUWLRQ RI ([HPSWLRQ &HUWL¿FDWH WR WKLV RႈFH • Keep the top portion for your records. STOP²,I \RX TXDOLI\ DQG KDYH FRPSOHWHG WKH ([HPSWLRQ &HUWL¿FDWH \RX DUH QRW UHTXLUHG WR ¿OH WKH &LW\ 7D[ )RUP CITY TAX FORM • Extension – Check the box and attach a copy of Federal Extension Form 4868 or electronic acknowledgement. • Filing Status – Check the appropriate box. • Print or type your name and address in the spaces provided. If you moved during the year, show both your current and your old address in the spaces provided. Be sure to enter the date of change. • Write your Social Security Number on your return. • Enter your city of residence and phone number. 4 |
Enlarge image | LINE INSTRUCTIONS List all of your income by source on Lines 1 through 6. If additional space is needed, please attach a separate schedule. Each item of income that you list in this section must be brought down and FRPELQHG E\ FLW\ LQ 6HFWLRQ $ (PSOR\PHQW 3UR¿W 7D[ /LQH (QWHU WKH HPSOR\HU¶V QDPH FLW\ ZKHUH ZRUN ZDV SHUIRUPHG DQG WKH ORFDO ZDJHV DV shown on Wage and Tax Statements (Forms W-2). Report the full amount of your wages, salaries, bonuses, tips, fees, commissions, supplemental pay, sick pay, short term disability pay, excess reimbursements and other income regardless of whether municipal income tax has been withheld by your employer. Enter your taxable wages by employer as shown on Forms W-2. For city tax purposes deferred compensation is taxable, use medicare wage in box 5, which usually is the KLJKHVW ZDJH ¿JXUH Tips reported to your employer are treated as wages and reported on Line 1. Tips not reported to your employer should be treated as miscellaneous income on Line 6. Line 2 - Enter total taxable wage income. 127( &&$ UHVLGHQWV WKDW KDYH QHW SUR¿W GLVWULEXWLYH VKDUH LQFRPH VRXUFHG LQ PXOWLSOH municipalities with current and/or prior year losses should complete the CCA Resident Business/Rental Income Worksheet in lieu of lines 3,4,5 and 6 business income. The ZRUNVKHHW PD\ EH REWDLQHG DW ZZZ FFDWD[ FL FOHYHODQG RK XV RU E\ FRQWDFWLQJ RXU RႈFH /LQH ± 1DPH WKH FLW\ DQG HQWHU RQO\ WKH QHW SUR¿W IURP 6FKHGXOH & RU 6FKHGXOH ) Attach a copy of the Federal Schedules and a breakdown if income was earned in more than one municipality. /LQH ± 1DPH WKH FLW\ DQG HQWHU RQO\ WKH UHQWDO SUR¿W IURP 6FKHGXOH ( $WWDFK D FRS\ RI your Federal Schedule E. Line 5 – Name the city and enter income from Partnerships, Sub Chapter S Corporations and Trusts. Attach copies of Federal Schedules E Part II and K-1. Partnerships, Estates and Trusts, Sub Chapter S Corporations (subject to residence municipal RUGLQDQFH DQG /LPLWHG /LDELOLW\ &RPSDQLHV QRW ¿OLQJ RQ D 6FKHGXOH & PXVW ¿OH DQG SD\ WD[ DV HQWLWLHV XVLQJ 1HW 3UR¿W $QQXDO )RUP &&$ ,QGLYLGXDOV may take credit for taxes paid by these entities on their distributive share income. (DFK HQWLW\¶V JDLQ RU ORVV LV WD[HG VHSDUDWHO\ WR \RX DV DQ LQGLYLGXDO A loss from one HQWLW\ PD\ QRW EH XVHG WR RႇVHW D JDLQ IURP DQRWKHU HYHQ LI ERWK HQWLWLHV DUH ZLWKLQ the same municipality. Line 6 – Name the city and enter any other income received from estates and trusts, raffles, contests, and other miscellaneous income reported on Form 1099. Business, Rental and Other Income and Losses Losses from either business or rental property must be documented on Schedule L, on the back of the return. Losses may be carried forward for five (5) years (subject to municipal ordinance). Business or rental income may be decreased by business or rental losses. Business and rental losses may not be deducted directly from wages. If a loss is realized, the loss is carried forward by the partnership to offset any possible future gains. Residents of CCA taxing municipalities with net profit and/or distributive share income sourced in multiple municipalities with current and/or prior year losses see CCA rules and Regulations Article 11 and the CCA Resident Business/ Rental Income Worksheet. Net Loss Carried Forward Limitation – For taxable years beginning in 2019, 2020, 2021 and 2022 you may only deduct net operating losses prescribed by ORC 718 for losses incurred in taxable years beginning on or after January 1, 2017. The remaining unused portion of the net operating loss may be carried forward, but for no more than five consecutive taxable years following the year in which the loss occurred. 5 |
Enlarge image | SECTION A - EMPLOYMENT / PROFIT TAX 2022 Use this section to calculate the tax that you owe on your wages (Line 2) and on the income you have received from business (Line 3), rental property (Line 4), K-1 (Line 5) and other sources (Line 6). Combine your income by city and list each only once in Section A. Be sure to keep the tax due, the credits or the amounts withheld separate for each city. Column 1 – List the name of each city where work was performed or income earned. List each city only once. Column 2 – Combine and enter the taxable income for each city. List income for each city only once. Column 3 – Enter the work city tax rate. Column 4 – To calculate the Tax Due, multiply the Taxable Income in Column 2 by the Tax Rate in Column 3. Column 5 – Enter the tax that has been withheld for each city by your employer or the amount of tax that you have paid directly to a NON-CCA city or tax paid by a partnership or Sub Chapter S Corporation. STOP – If all of your wages were earned in the same city in which you lived, and city tax was correctly withheld, complete only the green sections. Sign and date WKH UHWXUQ DWWDFK \RXU )RUPV : DQG ¿OH WKH UHWXUQ ZLWK &&$ Column 6 – Enter the amount of overpayment from 202 1that you applied toward 202 .2 Column 7 – Enter the amount of employment tax estimate payments that were applied to 2022. Column 8 – If the Tax Due is $10.00 or less enter zero. If the Tax Due is positive and greater than $10.00, then this is the amount of employment tax you owe to each city. Overpayments greater than $10.00 may be credited or refunded. Enter the amount of the overpayment on line 11. The overpayment cannot be subtracted from the Tax Due to another city. Line 10 – Add all the positive amounts in Column 8 to arrive at the total employment tax that you owe. NOTE: Tax due to a NON-CCA city cannot be paid on this return. CCA member municipalities are listed on the reverse of the tax return. Call the city hall of the NON- &&$ PXQLFLSDOLW\ WR REWDLQ LQIRUPDWLRQ RQ ¿OLQJ D WD[ UHWXUQ DQG SD\LQJ WD[ GXH Line 11 – Add the negative amounts in column 8 to arrive at the total amount of overpayment. Enter the amount you want to credit towards next year or claim as a refund. The credit or refund amount must be greater than $10.00 per city. 127( 7D[ RYHUSDLG WR D 121 &&$ FLW\ FDQQRW EH XVHG WR RႇVHW WD[ GXH D &&$ municipality. CCA member municipalities are listed on the reverse of the tax return. &DOO WKH FLW\ KDOO RI WKH 121 &&$ PXQLFLSDOLW\ WR REWDLQ LQIRUPDWLRQ RQ ¿OLQJ D WD[ return and requesting a refund for that overpayment. SECTION A-1 – EMPLOYMENT / PROFIT TAX ESTIMATE - 2032 If there was employment tax due to a CCA municipality in 202 2and you expect to owe $200.00 or more in employment tax in 202 3(after subtracting your estimated withholding DQG FUHGLWV \RX PXVW ¿OH DQ (PSOR\PHQW 3UR¿W 7D[ (VWLPDWH VXEMHFW WR PXQLFLSDO ordinance) You may be charged penalty and interest if you fail to timely pay quarterly estimated payments totaling at least 90% of the current tax year liability or 100% of the prior tax liability. If you do not know what you will owe in 2023, base your estimate on the amount of tax due for 2022. (VWLPDWHV PD\ EH DPHQGHG LI D VLJQL¿FDQW LQFUHDVH RU GHFUHDVH LQ LQFRPH RFFXUUHG GXULQJ the current tax year. If you fail to complete the estimate, CCA will not automatically bill you. 6 |
Enlarge image | Column 9 – List employment cities where you expect to owe tax. Column 10 – Estimate income for these cities and calculate the tax due. Be sure to use 2023 tax rates. Column 11 – List any overpayment from line 11A which you want credited to 202 3tax. Column 12 – Subtract Column 11 from Column 10 and enter that amount in Column 12. 7KLV DPRXQW UHÀHFWV WKH EDODQFH RI HVWLPDWHG HPSOR\PHQW WD[ GXH IRU 3 Column 13 – Divide the amount in Column 10 by four (4) and subtract Column 11. This amount LV WKH ¿UVW TXDUWHU LQVWDOOPHQW ,I WKH DPRXQW LV ]HUR RU OHVV QR SD\PHQW LV GXH WKLV quarter. You may pay the balance due at this time or in quarterly installments. Line 13 - Total all Columns. SECTION B – RESIDENCE TAX – 2022 Residence tax may be due on income earned outside your CCA residence city. First refer to the 6FKHGXOH 5 RQ WKH UHYHUVH RI WKH WD[ UHWXUQ 7KH 6FKHGXOH 5 UHÀHFWV WKH DGMXVWHG WD[ UDWH XVHG to calculate the tax that is owed to your residence city. This tax is in addition to any tax paid in Section A and should not be confused with taxes paid to employment cities. After completing the Schedule R Worksheet, return to Section B – Residence Tax – 2022. Schedule R Worksheet NOTE: If you use the CCA Resident Business/Rental Income Worksheet do not include income IURP WKH ZRUNVKHHW RQ 6FKHGXOH 5 5HVLGHQWV RI &&$ PXQLFLSDOLWLHV WKDW KDYH QHW SUR¿W DQG or distributive share income sourced in multiple municipalities with current and/or prior year losses should complete the CCA Resident Business/Rental Income Worksheet which may be REWDLQHG IURP ZZZ FFDWD[ FL FOHYHODQG RK XV RU E\ FRQWDFWLQJ RXU RႈFH Column 1 – Enter name of work city. If more than one city, list each city separately. If work city is the same as residence city, enter city name on line ** of the Schedule R Worksheet. There is no additional residence tax due for income earned in the same city in which you live. Column 2 – Enter total income earned in each city listed in Column 1. The total of Column 2 should be the same as the total of Column 15 in Section B – Residence Tax 2021 on the front of the tax return. If you lived in more than one city while you earned this income, the income will need to be prorated to show the amount earned while living in each residence city. To prorate your income, take your total income and divide it by twelve (12). This will approximate your monthly income. Multiply your monthly income by the number of months that you lived in each of the cities. Column 3 – Enter name of the city that you lived in while you earned the income in Column 2. Column 4 – To locate your adjusted residence tax rate: D )LQG WKH :25. &,7< 5$7( LQ WKH VKDGHG DUHD RI 6&+('8/( 5 7R ¿QG WKH WD[ rate of a non-CCA municipality you can ask your employer or the city hall of that municipality. (b) Follow that WORK CITY column down until you reach the row naming your residence city (c) Circle that percentage and enter in Column 4 of the Schedule R Worksheet Column 5 – Multiply Column 2 by Column 4 and enter the tax due your residence city. The total of Column 5 should be entered in Column16 Section B – Residence Tax 202 2 on the front of the tax return. Section B – Residence Tax 2022 Column 14 – List the name of each city where you lived during 202 .2 Column 15 – Enter the total of taxable income for each residence city. (Schedule R, Col. 2) Column 16 – Enter the total tax due for each residence city. (Schedule R, Col. 5) Column 17 – Enter the Residence Tax Withheld by your employer (Forms W-2). Residence tax withheld is a separate withholding and should not be confused with employment tax withheld. 7 |
Enlarge image | Column 18 – Enter the amount of overpayment from 202 1that you applied toward 2022 . Column 19 – Enter the amount of residence tax estimate payments that were applied to 2022. Column 20 – If the Tax Due amount is $10.00 or less enter zero. If the Tax Due is positive and greater than $10.00, then this is the amount of residence tax you owe. Overpayments greater than $10.00 may be credited or refunded. Enter the amount of the overpayment on Line 16. The overpayment cannot be subtracted from the Tax Due to another city. Line 15 – Add the positive amounts in Column 20 to arrive at the total residence tax that you owe. Line 16 – Add the negative amounts in Column 20 to arrive at the total amount of overpayment. Enter the amount you want to credit towards next year or claim as a refund.The credit or refund amount must be greater than $10.00 per city. SECTION B-1 - RESIDENCE TAX ESTIMATE – 2023 If there was residence tax due in 202 2and you expect to owe $200.00 or more in residence WD[ LQ 3 DIWHU VXEWUDFWLQJ \RXU HVWLPDWHG ZLWKKROGLQJ DQG FUHGLWV \RX PXVW ¿OH D Residence Tax Estimate. (Subject to municipal ordinance) You may be charged penalty and interest if you fail to timely pay quarterly estimated payments totaling at least 90% of the current tax year liability or 100% of the prior tax liability. If you do not know what you will owe in 202 3base your estimate on the amount of tax due for 2022. (VWLPDWHV PD\ EH DPHQGHG LI D VLJQL¿FDQW LQFUHDVH RU GHFUHDVH LQ LQFRPH RFFXUUHG GXULQJ the current tax year. If you fail to complete the estimate, CCA will not automatically bill you. Column 21 – List the residence city. Column 22 – Estimate income and tax due for your residence city. Calculate the tax due just as you did in Section B. Be sure to use 202 3tax rates. Column 23 – List any overpayment from Line 16A which you want credited to 202 3 tax. Column 24 – Subtract Column 23 from Column 22 and enter that amount in Column 24. This DPRXQW UHÀHFWV WKH EDODQFH RI HVWLPDWHG UHVLGHQFH WD[ GXH IRU 3 Column 25 – Divide the amount in Column 22 by four (4) and subtract Column 23. This DPRXQW LV WKH ¿UVW TXDUWHU LQVWDOOPHQW ,I WKH DPRXQW LV ]HUR RU OHVV no payment is due this quarter. You may pay the balance due at this time or in quarterly installments. Line 17 – Total all columns. Line 18 – Add amounts shown in the last column of lines 10, 13,15 and 17 for the total amount you must remit to CCA. MAILING YOUR RETURN • Verify social security number(s). • Check your calculations. • Attach all Wage and Tax Statements (Forms W-2) and all schedules to the tax return. • Attach a check, money order or credit card authorization to the front of the form. Be VXUH WR ZULWH \RXU WD[SD\HU LGHQWL¿FDWLRQ QXPEHU RQ \RXU UHPLWWDQFH Place remittance on top of tax statements. • Sign, date and mail your return by the due date. • Keep a copy for your records. 8 |
Enlarge image | TAX RATE SCHEDULE CCA MEMBER MUNICIPALITIES 2022 2023 MUST WORK RESIDENCE CREDIT WORK RESIDENCE MUNICIPALITY FILE RATE CREDIT LIMIT RATE CREDIT Burton 1% 50% .50 1% 50% Clayton 1.5% 50% .75 1.5% 50% Cleveland 2.5% 100% 2.5 2.5% 100% Dalton 1% 100% 1% 1% 100% Elida .75% 0% 0 .75% 0% Geneva-on-the-Lake 1.5% *** 1 1.5% *** Germantown 1.5% 60% .90 1.5% 60% Grand Rapids 1% 50% .50 1% 50% Grand River 2% 100% 2 2% 100% Highland Hills 2.5% 100% 2.5 2.5% 100% Linndale 2% 100% 2 2% 100% Marble Cliff 2% 100% 2 2% 100% Mentor-on-the-Lake 2% 100% 2 2% 100% Montpelier 1.6% 100% 1.6 1.6% 100% Munroe Falls 2.25% 100% 2.25 2.25% 100% New Carlisle 1.5% 0% 0 1.5% 0% New Madison 1% 100% 1 1% 100% New Miami 1.75% 100% 1.75 1.75% 100% New Paris 1% * .50 1% * North Baltimore 1% 0% 0 1% 0% North Randall 2.75% 100% 2.75 2.75% 100% Oakwood (Paulding County) 1% 100% 1 1% 100% Obetz 2.5% 100% 2.5 2.5% 100% Orwell 1.5% 100% 1.5 1.5% 100% Paulding 1.1% 0% 0 1.1% 0% Phillipsburg 1.5% *** 1 1.5% *** Pitsburg 1% 0% 0 1% 0% Riverside 2.5% 100% 2.50 2.5% 100% Rock Creek 1% 100% 1 1% 100% Russells Point 1% 0% 0 1% 0% Seville 1% 0% 0 1% 0% Shreve 1% * .50 1% * South Russell 1.25% ** .94 1.25% ** Union 1.5% 100% 1.5 1.5% 100% Waynes ield 1% 100% 1 1% 100% West Milton 1.5% 0% 0 1.5% 0% * Residence credits are limited to one half of one percent when work is outside residence city. ** Residence credits are limited to 75% of the City/Village tax rate when work is outside residence city. *** Residence credits are limited to one percent when work is outside residence city. **** Residence credits are limited to 50% of the City/Village tax rate when work is outside residence city. |