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Return to Form Print Instructions/Worksheet
PREPARING AND FILING FORM W-1
Enclosed is the information and forms needed to prepare and file Late Payment Penalty – 50% of the total tax due
employer’s MONTHLY or QUARTERLY returns of tax withheld. The Interest –See City website at www.cityofashtabula.com for rates
completed form with payment should be submitted to the City of (Interest is based on the Federal rate and may change annually)
Ashtabula Tax Department.
WHO MUST FILE: INSTRUCTIONS TO PREPARE FORM W1:
Each employer within, or doing business within, the City of Line 1 – Total salaries, wages, commissions, bonuses and other compensation
Ashtabula who employs one or more persons is required to Withhold City paid all taxable employees during period for which return is made. If no
income tax of 1.8% from all wages, salaries, commissions, bonuses and compensation is paid during the quarter mark “none” and return Form W1.
other compensation paid employees and to file Form W1 and remit tax to Line 2 – Enter tax withheld or required to be withheld during the period for
the City of Ashtabula Income Tax Department. which the return is made.
DUE DATES: Line 3 – Adjust current payment of actual tax withheld for underpayment or
Monthly returns are required if withholding tax exceeds $200 per month overpayment in previous period. Attach explanation.
and are due on the fifteenth (15th) day of the next month. Quarterly returns
are required of all other employers and are due on the last day of the month Line 4 – If payment/return is past due, enter up to 50% of the amount of Line 2 plus
following the last day of each calendar quarter. $25 per month or fraction of a month for a maximum up to 6 months ($150) (Penalty)
Line 5 – If payment/return is past due, enter Line 2 times the monthly interest
PENALTIES AND INTEREST: rate for each month or fraction of month past due. See City website at
Any late filings or unpaid taxes are subject to penalty and interest charges www.cityofashtabula.com for rates.
as follows:
Late File Penalty – $25 per month or fraction of a month (capped at $150 Line 6 – Enter total to be remitted
per return). Payments received after the due date or post-marked after the due date are
subject to penalty and interest charges. The employer is responsible for
payment of under withholding.
Withholding Tax Worksheet Withholding Tax Worksheet
(Keep for your records – Do not file) (Keep for your records – Do not file)
Month Due Month Due
Ending Date Check# Date Amount Ending Date Check# Date Amount
1/31 2/15 ________ ________ ________ 7/31 8/15 ________ ________ ________
2/28 3/15 ________ ________ ________ 8/31 9/15 ________ ________ ________
3/31 4/15 ________ ________ ________ 9/30 10/15 ________ ________ ________
or 1st qtr 4/30 ________ ________ ________ or 3rd qtr 10/31 ________ ________ ________
4/30 5/15 ________ ________ ________ 10/31 11/15 ________ ________ ________
5/31 6/15 ________ ________ ________ 11/30 12/15 ________ ________ ________
6/30 7/15 ________ ________ ________ 12/31 1/15 ________ ________ ________
or 2nd qtr 7/31 ________ ________ ________ or 4th qtr 1/31 ________ ________ ________
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