2022

                                                                                                                             2023.

                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.)

                                                                 2022 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.

LINE 10  
                                                                               TAXPAYER MUST ATTACH COPIES OF YOUR FEDERAL 1040
LINE 11  
 
         return by April 15 or the IRS’s due date if different than
         the April 15th for the preceding tax year and no tax                                                                                              NON-COMPLIANCE UNLESS THESE
         extension was granted.

                                                                                                                                              EXAMPLE OF TAX RETURN

         Penalty charges on unpaid income tax and unpaid                       22                                                                                                                                    22
         estimated income tax: a municipal corporation can impose              Cleveland,Mail returnOHto44101-4734THE CITY OFonPARMA,or beforeDIVISIONAprilOF15,TAXATION,2023 (or theP.O.IRS’sBOX 94734,due date). 
                            .42%                                               Phone: (440) 885-8045
         tax year.                                                                                                                                                                                                           2022
                                                                                                                                                                                                                         Final
THIS IS A ONE TIME ASSESSMENT PER EACH CALENDAR YEAR

LINE 12                                                                                                                                                                                                                  2022
                                                                                                                                  (Highest amount in box 5 or 18 on W2s)
LINE 13 
$10.01
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
LINE 14 NOTE: Taxpayers who anticipate a net tax due to Parma
Division of Taxation in excess of $200 in the current tax year are
required to file a Declaration of Estimated Tax due by completing                                                                                                                                                  23
Line 14. Effective 1/01/2022 estimated income taxes will have
filing deadlines: 1st quarter 4/15, 2nd quarter 6/15, 3rd quarter 9/15,                                                                                                                                                23
4th quarter 1/15/2024.
                                                                                                                                  2023

                                             2022 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.
                                            2022 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. 

                                                2022 CHART A
AKRON                          2.5%    HIGHLAND HTS.               2%                              PARMA HTS                                  3%
ASHTABULA                      1.8%    HIGHLAND HILLS              2.5%                            PENINSULA                                  2%
AURORA                         2%      HIRAM                       2.25%                           PEPPER PIKE                                1%
AVON                           1.75%   HUDSON                      2%                              PERRY VILLAGE                              2.0%
AVON LAKE                      1.5%    INDEPENDENCE                2%                              RAVENNA                                    2.5%
BARBERTON                      2.25%   KENT                        2.25%                           REMINDERVILLE                              1.5%
BATH-JEDD                      2.5%    KIRTLAND                    2%                              RICH E I F LD                               0 . 2 %
BAY VILLAGE                    1.5%    LAKEWOOD                    1.5%                            RICHMOND HTS                               2.25%
BEACHWOOD                      2%      LINNDALE                    2%                              ROCKY RIVER                                2.0%
BEDFORD                        3%      LORAIN                      2.5%                            SANDUSKY                                   1.25%
BEDFORD HTS                    2%      LORDSTOWN                   1%                              SEVEN HILLS                                2.5%
BEREA                          2%      LYNDHURST                   2.0%                            SHAKER HTS                                 2.25%
BOWLING GREEN                  2%      MACEDONIA                   2.5%                            SHEFFIELD LAKE                             2%
BRATENAHL                      2%      MADISON                     1%                              SHEFFIELD VILLAGE                          2%
BRECKSVILLE                    2%      MANSFIELD                   2.0%                            SOLON                                      2%
BROADVIEW HTS                  2%      MAPLE HTS                   2.5%                            SOUTH EUCLID                               2%
BROOKPARK                      2%      MAYFIELD HTS                1.50%                           SOUTH RUSSELL                              1.25%
BROOKLYN                       2.5%    MAYFIELD VILLAGE            2%                              STOW                                       2%
BROOKLYN HTS                   2.5%    MEDINA                      1.25%                           STREETSBORO                                2%
BRUNSWICK                      2%      MENTOR                      2%                              STRONGSVILLE                               2%
BURTON                         1%      MENTOR ON THE LAKE          2%                              TOLEDO          1-1-21                     2.5%
CHAGRIN FALLS                  1.85%   MIDDLEBURG HTS              2%                              TWINSBURG                                  2.0%
CHARDON                        2%      MORELAND HTS                1%                              UNIVERSITY HTS                             2.5%
CLEVELAND                      2.5%    NEWBURG HTS                 2%                              VALLEY VIEW                                2%
CLEVELAND HTS                  2.25%   N OLMSTED                   2%                              VERMILION                                  1.5%
CUYAHOGA FALLS                 2%      N PERRY VILLAGE             1%                              WADSWORTH                                  1.4%
CUYAHOGA HTS                   2.5%    N RANDALL                   2.75%                           WALTON HILLS                               2.5%
DAYTON                         2.5%    N RIDGEVILLE                1%                              WARRENSVILLE HTS                           2.6%
EAST CLEVELAND                 2%      N ROYALTON                  2%                              WESTLAK        E                            5 . 1 %
EASTLAKE                       2%      NORTHFIELD                  2%                              WICK F I L F   E                           2%
ELYRIA                         2.25%   OAKWOOD VILLAGE             2.5%                            WILLOUGHBY                                 2%
EUCLID                         2.85%   OBERLIN                     2.5%                            WILLOUGHBY HILLS                           2%
FAIRLAWN                       2%      OLMSTED FALLS               1.5%                            WILLOWICK                                  2%
FAIRVIEW PARK                  2%      ORANGE                      2%                              WOODMERE                                   2.5%
GARFIELD HTS                   2%      PAINSVILLE                  2%                              WOOSTER                                    1.5%
GLENWILLOW                     2%      PARMA                       2.5%                            YOUNGSTOWN                                 2.75%

                            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 2022
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 2023
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

                                    2022 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.