2023

                                                                                                                             2024.

                GENERAL INSTRUCTIONS
     CITY OF PARMA HAS A MANDATORY FILING ORDINANCE                                       COLUMN 1B
WHO MUST FILE: Every resident 18 years or older with earned                               Enter the amount of taxes withheld for the City of Parma 
                                                                                                                             in this column.
        All such earnings wherever earned are considered taxable.
The location of the places from which payment is made or where payment
is received is immaterial. Every business entity - (individual, proprietorship,
partnership, corporation, S - Corporations “Parma Businesses Only”, for 
returns.
SPECIAL NOTE:                                                                             A on page 3 of these instructions.                       .
for a business not located within this municipality are  not required to 
SPECIAL NOTE:    All non-resident businesses must comply with Ohio 

the Taxation Division upon request.
EARNED INCOME is defined as salaries, wages, commissions, 
income from gaming, wagering and lotteries, including Ohio State 
lottery winnings over the amount of $600.00, and other compensation 
and would include but not be limited to: bonuses, incentive 
payments, directors fees, property in lieu of cash, tips, dismissal or 
severance pay, and awards, tax shelter plans, vacation and short 
term disability, wage continuation plans, supplemental unemployment 
benefits, deferred compensation i.e. (401K, 403B, etc.) depreciation 
recapture and other compensation earned, received, or accrued.

FILE on or before the IRS’s due date following the close of the 
calendar year. If the return is for a fiscal year or any period less than a 
year, the return should be filed by the 15th day of the fourth month 
from the end of the fiscal year or other period. Tax returns from 
individuals or joint accounts are due by April 15 or the IRS’s due date 
if different than April 15 for the preceding tax year.
EXTENSIONS OF TIME TO FILE:               A
Extension must be attached to the Parma Return. An extension grants 
                                              All taxes due must be paid in full no later 
than the IRS’s filing due date. Returns on a Federal Extension must 
be filed by the 15th of the month which the Federal Extension ends.
PENALTIES AND INTEREST: 
estimated taxes.
EXEMPTIONS AND ITEMIZED DEDUCTIONS as available on
individual federal income tax returns are not allowed. The munici-
pal income tax is based on gross earnings.
COLUMN 1
This column is to list each work city separately. Continue across
each column as listed below.
COLUMN 1A
Using Box 5 of Medicare Wage or Box 18 Local Wage, whichever is
the highest wage on the W-2.

                     Cities tax gross wages before any deduc-
deferred retirement plans  ARE taxed by the City in the year which
you earn the income.)

                                                                 2023 INSTRUCTIONS

                                                                                                               city 

         property, Schedule K-1 income, etc.) is included on this              LINE 15  

                                                                               Be sure to write your Parma account number on your check or 
                                                                 on page 3 of  money order. If the balance of tax due is less than 
         these instructions.

                                                                               TAXPAYER MUST ATTACH COPIES OF YOUR FEDERAL 1040

LINE 10                                                                                                                                                                                NON-COMPLIANCE UNLESS THESE

LINE 11  
 
         return by April 15 or the IRS’s due date if different than                                                                                                 EXAMPLE OF TAX RETURN
         the April 15th for the preceding tax year and no tax 
         extension was granted.
                                                                               2023                                                                                                                                                                                                          23
                        Penalty charge of $25.00 is imposed
         on returns not timely filed and up to $150 on all unfiled             MailCleveland,if differentreturnthanOHto THE44101-4734.AprilCITY15th.     OFTaxPARMA,taxoffice@cityofparma-oh.gov  returnsDIVISIONare dueOFbyTAXATION,April 15th or440-885-8045P.O.by IRS'sBOX 94734,due date 
         returns prior to 2022!
         Penalty charges on unpaid income tax and unpaid                                                                                                                                                                                                                                                23
                                                                                                                                                                                                                                                                                                   Final
         estimated income tax: a municipal corporation can impose
                            .42%
                                                                                                                                                                                                                                                                                                   23
THIS IS A ONE TIME ASSESSMENT PER EACH CALENDAR YEAR
                                                                                                                                                                                                                                                                                                                    COLUMN 1E

LINE 12 
LINE 13 
$10.01                a refund or tax credit to be applied to your first
estimated tax payment by the amount of the overpaid credits. If you 

NOTE: Changes pursuant to ORC 718.011 – Municipal tax on qualifying wages
Requirements for a Parma resident working remotely and requesting a refund:
  1)  Taxpayer must have a signed letter from their employer
  2)  Proof of tax filing for a refund and payment received from work location
  3)   Filing & payment to the City of Parma Division of Taxation
Requirements for a Parma non-resident working remotely and requesting a refund:
  1)  Taxpayer will have a signed letter from employer stating they have
   been working from home
  2)  Refund application signed by company’s payroll manager
  3)  Proof of taxes paid directly to resident municipality’s tax department
  4)   Copy of the resident municipality’s income tax return
  5)  Refund will be issued after compliance on all requested documentation                                                     1                                          ________________                                                                                       24           _____________________
                                                                                                                                                                                                                                                                  $10.01)
LINE 14 NOTE: Taxpayers who anticipate a net tax due to Parma                                                                                                                                                                                                                                  2024
Division of Taxation in excess of $200 in the current tax year are
required to file a Declaration of Estimated Tax due by completing                                                                                             2024
Line 14. Effective 1/01/2023 estimated income taxes will have
filing deadlines: 1st quarter 4/15, 2nd quarter 6/15, 3rd quarter 9/15, 
4th quarter 1/15/2024.

                                             2023 INSTRUCTIONS
PARMA CITY TAX RETURNS ARE COMPLETED FREE OF CHARGE BY THE PARMA CITY TAX DEPT.
Parma’s tax rate is 2.5%. Parma’s tax credit is 100% up to 2%, but cannot exceed employment city’s tax rate. This means if you work outside of
the City of Parma you will owe.
                                            2023 E-FILE INSTRUCTIONS
With your assigned account number, you will be able to fill out, file, and if need be pay your taxes on line. You can simply access the City 
website at www.cityofparma-oh.gov.  Click on “Department” and then on “Taxation”. At that point you will be prompted to click on the tax 
filing link. The user friendly system will prompt you through the steps to E-File your city taxes. You must be able to upload your W2s and 
schedules to access return. 

                                                2023 CHART A
AKRON                          2.5%    HIGHLAND HTS.               2%                              PENINSULA                                  2%
ASHTABULA                      1.8%    HIGHLAND HILLS              2.5%                            PEPPER PIKE                                1%
AURORA                         2%      HIRAM                       2.25%                           PERRY VILLAGE                              2.0%
AVON                           1.75%   HUDSON                      2%                              RAVENNA                                    2.5%
AVON LAKE                      1.5%    INDEPENDENCE                2%                              REMINDERVILLE                              1.5%
BARBERTON                      2.25%   KENT                        2.25%                           RICH E I F LD                               0 . 2 %
BATH-JEDD                      2.5%    KIRTLAND                    2%                              RICHMOND HTS                               2.25%
BAY VILLAGE                    1.5%    LAKEWOOD                    1.5%                            ROCKY RIVER                                2.0%
BEACHWOOD                      2%      LINNDALE                    2%                              SANDUSKY                                   1.25%
BEDFORD                        3%      LORAIN                      2.5%                            SEVEN HILLS                                2.5%
BEDFORD HTS                    2%      LORDSTOWN                   1%                              SHAKER HTS                                 2.25%
BEREA                          2%      LYNDHURST                   2.0%                            SHEFFIELD LAKE                             2%
BOWLING GREEN                  2%      MACEDONIA                   2.5%                            SHEFFIELD VILLAGE                          2%
BRATENAHL                      2%      MADISON                     1%                              SOLON                                      2%
BRECKSVILLE                    2%      MANSFIELD                   2.0%                            SOUTH EUCLID                               2%
BROADVIEW HTS                  2%      MAPLE HTS                   2.5%                            SOUTH RUSSELL                              1.25%
BROOKPARK                      2%      MAYFIELD HTS                1.50%                           STOW                                       2%
BROOKLYN                       2.5%    MAYFIELD VILLAGE            2%                              STREETSBORO                                2%
BROOKLYN HTS                   2.5%    MEDINA                      1.25%                           STRONGSVILLE                               2%
BRUNSWICK                      2%      MENTOR                      2%                              TOLEDO          1-1-21                     2.5%
BURTON                         1%      MENTOR ON THE LAKE          2%                              TWINSBURG                                  2.0%
CHAGRIN FALLS                  1.85%   MIDDLEBURG HTS              2%                              UNIVERSITY HTS                             2.5%
CHARDON                        2%      MORELAND HTS                1%                              VALLEY VIEW                                2%
CLEVELAND                      2.5%    NEWBURG HTS                 2%                              VERMILION                                  1.5%
CLEVELAND HTS                  2.25%   N OLMSTED                   2%                              WADSWORTH                                  1.4%
COLUMBUS                       2.5%    N PERRY VILLAGE             1%                              WALTON HILLS                               2.5%
CUYAHOGA FALLS                 2%      N RANDALL                   2.75%                           WARRENSVILLE HTS                           2.6%
CUYAHOGA HTS                   2.5%    N RIDGEVILLE                1%                              WESTLAK        E                            5 . 1 %
DAYTON                         2.5%    N ROYALTON                  2%                              WICK F I L F   E                           2%
EAST CLEVELAND                 2%      NORTHFIELD                  2%                              WILLOUGHBY                                 2%
EASTLAKE                       2%      OAKWOOD VILLAGE             2.5%                            WILLOUGHBY HILLS                           2%
ELYRIA                         2.25%   OBERLIN                     2.5%                            WILLOWICK                                  2%
EUCLID                         2.85%   OLMSTED FALLS               1.5%                            WOODMERE                                   2.5%
FAIRLAWN                       2%      ORANGE                      2%                              WOOSTER                                    1.5%
FAIRVIEW PARK                  2%      PAINSVILLE                  2%                              YOUNGSTOWN                                 2.75%
GARFIELD HTS                   2%      PARMA                       2.5%
GLENWILLOW                     2%      PARMA HTS                   3%

                       Parma’s Income Tax Rate is 2.5%.
Note
                       Parma’s Income Tax Credit is 100% up to 2%, but cannot exceed
Change                 the Employment City’s Income Tax Rate.
CHART B - TAX CREDIT REDUCTION 2023
B-1
WORK CITY       NO TAX .5%          1% 1.35%      1.5%       1.75%     2%                           2.25%                          2.5% 2.85%        3%
TAX RATE
B-2
TAX CREDIT      0%     .5%          1% 1.35%      1.5%       1.75%     2%                            2%                            2%   2%           2%
ALLOWED
*For any work city with a tax rate higher than 2% the credit is 2%. Any questions on tax rates not listed, call the Tax Department.
CHART C - CALCULATION OF ESTIMATE TAX 2024
WORK CITY
TAX RATE        NO TAX .5%          1% 1.35%      1.5%       1.75%     2%                           2.25%                          2.5% 2.85%        3%

% OWED          2.5%   2%         1.5% 1.15%       1%        .75%      .5%                           .5%                           .5%  .5%          .5%
TO PARMA
                                                      PAGE 3

                                    2023 SCHEDULE INSTRUCTIONS

REAL ESTATE AGENTS                                                                                                                      Line C - Would include Federal, State, Local and other taxes 
Commissions received by real estate agent or broker relating to sale,                                                                   based on income. 
purchase or lease of real estate shall be issued to municipal corporation
in which the real estate is located.
                                                                                                                                                          Schedule D instructions.
BUSINESS OR RENTAL LOSSES            The net losses from self-employed 
business, professional or rental property allows for current year offsetting 
of all Schedule income and losses of residents of taxing municipalities 
only for residence tax purposes.
* Includes Schedule C, E & F owned by the resident.
*Includes pass-through income & losses of the resident. 
All resident business entities must attach copies of the Federal Schedule C 
for each business. An individual taxpayer engaged in two or more taxable 
business activities in a single municipality may include them on the same 
return. If your business activity was conducted in more than one municipali-
ty, see SCHEDULE Y.     

Accounting methods used must be identical to that used for Federal 
Income Tax reporting.
A copy of your Federal 1040, Sch. C, Sch E & F, 1065, 1120, & 1120S A copy of your Federal 1040, Sch. C, Sch E & F, 1065, 1120, & 1120S 
must be attached.must be attached.

                                                                                                                                        Special Note: All non-resident businesses refer to Page 1 - Who Special Note: All non-resident businesses refer to Page 1 - Who 
                                                                                                                                        Must FileMust File

        Schedule X
                                                                                                                                                                  Must be completed by all partnerships and associ-
                                                                                                                                        ations filing returns. Amounts shown in this schedule must corre-
                                                                                                                                        spond with amounts reported in Schedule C or Schedule H. Attach a 
                                                                                                                                        schedule if you need more space.