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CITY OF ASHTABULA
INDIVIDUAL INCOME TAX RETURN INSTRUCTIONS
NOW AVAILABLE FREE TO THE PUBLIC: THE ONLINE MUNICIPAL INCOME TAX PREPARATION PROGRAM AT:
WWW.CITYOFASHTABULA.COM
GENERAL INSTRUCTIONS “Filed” until it is signed and dated by the taxpayer(s) or an agent authorized
• Each person who was a resident of the City of Ashtabula at any time to sign on behalf of the taxpayer(s).
during the year, age 18 or older; Pro-Rate amounts for partial year residency: Enter
• Non-residents who own rental property or operate a business within the WAGES TABLE:
the information from each W-2 in the Wages Table. In the W-2 Column, list
City of Ashtabula; the total wages from box 5 or box 18 (use higher amount) of W-2.
• Non-resident employees who did not have the mandated 1.8% Ashtabula
City Tax properly withheld by their employer. LINE 1A: Wages: From the WAGES TABLE, enter the total of the W-2
• Residents with no income subject to local income tax that HAVE NOT column TOTAL Column. List your total gross city wages from
previously filed an exempt return. File a final return by marking the Box 5 or Box 18 (use the higher amount) on W-2 form.
appropriate box and submitting supporting documents. LINE 1B: This line must never be less that zero. W-2 income cannot be
EXEMPT FROM FILING offset by losses or business losses. Corporations and Partner-
• Residents under the age of eighteen for the entire year. ships - enter the amount of profit/loss from Page 2 Line 17 or
• Residents with no income subject to the local income tax that HAVE 18 or 19 (whichever is applicable).
previously filed an exempt return. LINE 1C: Enter any amounts from
PARTIAL YEAR RESIDENT Gambling/Lottery Winnings
• If you moved into the City during the tax year, please mark the appropriate LINE 1D: Total of Lines 1A + 1B + 1C USE BOX 5 OR
box on the return. You must indicate the residency date(s) as well as your LARGEST WAGE
previous (if you moved into the City) or current address (if you moved out LINE 2: Multiply Line 1D by .018(1.8%)
AMOUNT ON W-2
of the City) LINE 3: CREDITS
• Pro-rate wages and tax to include only income earned and tax paid while A - From the WAGES TABLE, enter total of the Ashtabula City
living in the City of Ashtabula. Tax Withheld Column
TAXABLE INCOME: All income regardless of the origin must be B - From the WAGES TABLE, enter total of the Other Cities Tax
reported. Including but not limited to; wages, salaries, commissions, other Withheld. Credit for taxes paid to other municipalities cannot
compensation including fees, sick pay, bonuses, tips, rents, profits, from be more than 50% of the City of Ashtabula Tax liability
business activities, including professional association and partnerships, C - Enter the total of estimated payments made for the tax year.
officers compensation, royalties, supplemental unemployment benefits D - Enter prior year payments applied
(subpay), wage continuation plans, dismissal or severance pay, incentive E - Total of Lines 3A-3D
payments, lottery winnings, property in lieu of cash, prizes, awards, depre- LINE 4: Subtract Line 3E from Line 2
ciation recapture and other compensation earned, received or accrued.
Your contribution to retirement plans, annuities or individual retirement LINE 5: PENALTY & INTEREST
planes (IRA’s) and all other deferred compensation plans are taxable. A - Penalty 15% of any amount not timely paid (any outstanding
balance for Tax Filing Year)
NON-TAXABLE INCOME: Includes dividends, interest, military pay B - Late Filing Fee - $25.00 PER MONTH up to $150.00 for
and allowances, insurance proceeds, pensions, annuities, alimony, social returns filed after April 15th or the IRS due date.
security, medicare, welfare, unemployment benefits, gifts, inheritances and C - Interest - Visit city website for rates.
scholarships. Income of religious, fraternal, charitable or other non-profit D - Total of Lines 5A through 5C.
associations are exempt from Ashtabula City Income Tax provided it is
exempt from real estate tax by enumeration in Section 718.01 of the Ohio LINE 6: OVER PAYMENTS: Over payments of $10.00 or less will not be
Revised Code or Section 501(a) of the Internal Revenue Code. refunded. If line 3E (Total Credits) exceeds Line 2 (Ashtabula
Income Tax). Enter the amount.
PENALTIES & INTEREST: Are imposed for failure to file a return A - Enter amount of any over payments to be applied to next
or pay the tax due or failure to have 90% or more of the tax due paid in on year’s income tax return.
estimates and shall be imposed at the rate of 15% penalty plus $25.00 per B - Enter amount of any over payments more that $10.00 to be
month late fee with a max of $150 and interest. Failure to pay the tax due applied to refund.
by April 15th or the IRS Due Date is considered to be past due and your
account is subject to be sent to Collection at your expense. LINE 7: AMOUNT DUE - Line 4 + Line 5D; positive amounts are payable
with the return. If Line 7 is less than 10.01 insert 0.00. Amounts
CREDIT FOR MUNICIPAL TAX: Withheld or paid to other com- of $10.00 or less are not payable.
munities is given at 50% of tax withheld or paid, not to exceed .9% (1.8% x
50%) of Ashtabula City liability. LINE 8: MANDATORY DECLARATION OF ESTIMATED TAX
A - Enter estimated taxable income
REFUNDS: B - Multiply 8A by 1.8%
• Non-Resident having taxes withheld in error must use the
Application for Refund Form to claim their refund. The form is available LINE 9: ESTIMATE OF CREDITS
upon request as well as in the Income Tax Department page of the City’s A - Enter estimate of Ashtabula tax withheld
website www.cityofashtabula.com. B - Enter estimate of Payments to be applied
C - Total Line 9A + 9B
HEADING INSTRUCTIONS D - 8B Less 9C
The Return must include the correct Taxpayer/Joint Taxpayer Name,
Address, Social Security number or Federal ID number. Income reported LINE 10: QUARTERLY ESTIMATE DUE - Multiply Line 9D by .25.
that is not wages must include profit and loss from business or professional
services, other income, other deductions and forms. Income other than TOTAL AMOUNT DUE - Line 7 + Line 10. Submit payment in full
wages also includes income from Partnership, Estates, Trusts, fees, tips, with the return.
commissions, taxable miscellaneous income, gambling, prizes and lottery
winnings. All applicable federal schedules and forms must be attached.
SIGNATURE: Signatures are required; the return will not be considered
SIGN FORM AND ATTACHED ALL COPIES OF W-2’S, THE FIRST TWO PAGES OF YOUR IRS FORM 1040, INCLUDING SCHEDULE 1,
AND ANY 1099-NEC, 1099-MISC, K-1 FORMS, FEDERAL SCHEDULE C, E & F, FILED WITH YOUR FEDERAL REURN
THE RETURN IS NOT COMPLETE UNLESS THIS DATA IS PROVIDED
