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                                                                                                                                                                                                  PLEASE CHECK IF : 
                                                                 CITY OF TOLEDO 2023 INDIVIDUAL                                                                                                                                                               REFUND  CREDIT TO 2024  RESIDENT TAX RETURN                                                                                                                                                   AMENDED  BALANCE DUE  DUE ON OR BEFORE4/15/2024                                                                                 PAID ONLINE  TAXPAYER ACCOUNT #                    TAXPAYER SOCIAL SECURITY # 
 
                                                                                                                       Are you a Toledo Resident?                                           Yes                 No   Did you file a Toledo tax return in 2022?                    Yes                 No   SPOUSE ACCOUNT #                        SPOUSE SOCIAL SECURITY #                                 IF YES, PLEASE COMPLETE AND FILE THIS RETURN EVEN IF NOTHING OWED 
                                                                                                                       Should your Tax account be inactivated?                    Yes                No   Single    Married Filing Joint    Married Filing Separate   Reason:______________________________________________________ 
                                                                                                                       _____________________________________________________________ 
 TAXPAYER  First Name, Middle Initial, Last Name 
  
 Name ____________________________________________________                                                             DATE MOVED IN:__________________MOVED OUT:_________________ 
  
 Address___________________________________________________ 
 __________________________________________________________                                                                            Attach a copy of your W-2’s, W2-G’s, Schedule(s); C, E, F, 
  
 City ______________________ State _______________ Zip _________                                                                       and any 1099-MISC, 1099-NEC or 1099-K along with a copy 
                                                                                                                                       of your Federal Form 1040 to include Schedule 1. 
 Phone#(____)___________ Email Address_______________________                                                                          Note:  Your return is not considered filed  until these 
 May we leave detailed messages at the above phone or email address? Yes    No                                                       documents are received. 
                                                                                                                                        
 SPOUSE First Name, Middle Initial, Last Name                                                                                           
                                                                                                                                        
 Name____________________________________________________                                                      File online at           https://toledo.oh.gov/how-to-pay-your-income-taxes                                                                           
  
                          1.  W-2 Income (Box 1 from Worksheet A)                                                                                                                    1. $__________________ 
                          2.  Other Income (Line 5C from Worksheet B) – IF A LOSS enter here $(__________) and  ZERO on Line 2                                                       2. $__________________ 
  I
   NCOME                  3.  Net Loss Carryforward from the TOTAL box of the Schedule NOL (Figure cannot exceed amount on Line 2)                                                  3.  $__________________0.00
                          4.  Adjusted Other Income (subtract Line 3 from 2) Cannot be a negative – see instructions                                                                4.  $__________________ 
                          5.  Adjusted net income subject to Toledo income tax (add Lines  1 & 4)                                                                                    5. $__________________0.00
                                                                                                                                                                                            0.00
   AX                     6.  Toledo Income Tax – Enter 2.5% of Line 5                                                                                                              6.  $__________________ 
  T  
                          7.  Toledo Income Tax withheld by employers (add Box 2 from Worksheet A and Box 4B from Worksheet B)                                                       7. $__________________ 
  TAX                     8.  Tax withheld to other municipalities or JEDDs – Do not exceed 2.5% (Box 3 from Worksheet A)                                                            8. $__________________ 
  WITHHELD  ,             9.  Tax paid to other municipalities or JEDDs (Attach other city/JEDD tax return).                                                                         9. $__________________ 
  PAYMENTS 
  & C  REDITS             If you worked remotely, attach a copy of tax returns for other municipalities for which you are claiming credit. 
                           
                          The taxpayer declares that, I did not work remote during 2023. (signature                                    required)________________________________ 
                                                                                                                                                                                              0.00
                          10.  Estimated payments 10a $_________ and Credit from 2022  10b $______________ …………………. Total 10a + 10b = 10c. $__________________ 
                          11.  Total allowable credits (add 7, 8, 9 and 10c)                                                                                                         11. $__________________0.00
  BALANCE                 12.  Balance due (subtract Line 11 from Line 6) PAYMENT IS REQUIRED WITH RETURN if more than $10                                                           12. $__________________0.00                                                     
  D UE
                          13.  Add 2210 assessment for Underpayment of Estimated Tax (see instructions)                                                                              13. $__________________ 
                          14.  Add Penalty & Interest for Late Payment (see instructions)                                                                                            14. $__________________ 
                          15.  Balance due to include penalty & interest (add Lines 12 + 13 + 14)                                                                                    15. $__________________0.00                                                     
  CREDIT  
  FOR NEXT                16.  If Line 11 is greater than Line 6, enter the difference here, if more than $10                                                                       16. $__________________ 
  YEAR OR                           Disburse as follows:             17.  CREDIT APPLIED TO NEXT YEAR (Check box at top of form)                                                    17. $__________________                                                          
  REFUND                                                                             18.  REFUND (Check box at top of form)                                                         18. $__________________                                                          
                                                                                                                                                                                      
                                                      Important: This return is NOT considered filed until          IF YOU OWE MORE THAN $200, QUARTERLY ESTIMATE PAYMENTS ARE REQUIRED                                                                             
                                            Signature signed by taxpayer and spouse (if applicable).                and you may be subject to penalties and interest due to lack of estimated payments. Further you may 
                                                                                                                    need to make estimate payments for 2024 if you expect to owe the same or greater amount next year. 
                                                                                                                     
  The undersigned declares that this return (and accompanying schedules) is a                                        Payment must accompany return.  Make payable to “COMMISSIONER OF TAXATION” & MAIL TO: 
  true, correct and complete return for the taxable period stated, and that the                                                        
  figures used are the same as used for federal income tax purposes and                                                              REFUND:                                        PAYMENT ENCLOSED                             NO PAYMENT ENCLOSED 
                                                                                                                    CITY OF TOLEDO INCOME TAX             CITY OF TOLEDO INCOME TAX                CITY OF TOLEDO INCOME TAX 
  understands that the information may be released to the tax administration                                                         PO BOX 902                                           PO BOX 993                                               PO BOX 929 
  of the city of residence and the I.R.S.                                                                                   Toledo, OH  43697-0902                      Toledo, OH  43697-0993                       Toledo, OH  43697-0929 
                                                                                                                     
  Sign                            Your                                                                               Paid               Your                           
  Here                           Signature______________________________Date____________                            Preparer’s         Signature_______________________________Date_______________ 
                                                                                                                     Use Only           Print 
  If a joint return        Spouse                                                                                                       Name __________________________________PTIN______________         
  both must sign         Signature ______________________________Date____________ CHECK BOX IF CITY MAY DISCUSS YOUR RETURN WITH YOUR TAX PREPARER                                                                    Phone Number ____________________________________________ 
                                                                                                                                                                    



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2023 TOLEDO INDIVIDUAL TAX RETURN                                                                                                                                   Page 2 
WORKSHEET  A         W-2 INCOME 

                                                       ENTER TOTAL COMPENSATION RECEIVED 
    Print Employer's Name           Locality Where You                           Remote ?           Greater of Box 5 or       Toledo Income Tax             Tax Withheld or Paid to 
                                          Physically Work                                       Y/N      Box 18 of W-2             Withheld                 Other City or JEDD 

(NUMBER OF W-2's ATTACHED___________________)                                             Totals1) $ 0                    2) $ 0                        3) $ 0
If more lines are needed to report all of your W-2s, attach an additional sheet. 

  WORKSHEET B          OTHER INCOME 

                                                                                                    Column A                  Column B                
                              Schedules                                                             Profit (Loss) from  W2-G Withholding                    Column C
                                                                                                    Federal Schedules   Not to Exceed 2.5%            Toledo Taxable Income  

    Schedule C - Business Income (Combine the net              
 1. profit and loss from Line 31 of all Schedule C's)                                                                                                       0.00

    Schedule E - Rental Income (Residents enter profit(loss)           
                                                                                                                                                            0.00
 2. from ALL properties (Line 21 of Schedule E).  
    Partnership/Shareholder K-1 Income – Schedule E page 2             
    (Enter profit(loss) Schedule E from all NON-TOLEDO partnerships 
 3. (see instructions)                                                                                                                                      0.00

    Miscellaneous Income (Gambling income, 1099-MISC, 1099-NEC,       
 4. Schedule F)                                                                                                         4B) $                               0.00

    Total Other Income (Loss)  (Combine Lines 1 through 4 and enter this amount on Page 1, Line 2) 
 5.                                                                                                                                                   5C) $       0.00

                                             Attach a copy of your W-2’s, W2-G’s, Schedule(s); C, E, F, 
                                             and any 1099-MISC, 1099-NEC or 1099-K along with a copy 
                                             of your Federal Form 1040 to include Schedule 1. 
                                             Note:  Your return is not considered filed  until these 
                                             documents are received. 
SCHEDULE NOL 

                      NET OPERATING LOSS CARRY-FORWARD – (5 YEAR LIMIT) 

  (See Instructions) 
                          2018               2019                                2020                      2021               2022                    2023          TOTAL 
    Unused Loss  
  Carryforward 
    Percentage            100%               100%                                100%                      100%               100% 
Loss Used THIS YEAR 
  (Enter TOTAL on  
  Line 3, Page 1) 
Loss Carried Forward 
 to NEXT TAX YEAR 



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                    2023 TOLEDO INDIVIDUAL TAX RETURN FORM INSTRUCTIONS 
                                                   DUE DATE:  APRIL 15, 2024 
                                  (PLEASE PRINT USING BLACK INK OR USE THE FILLABLE FORM.) 

              PLEASE NOTE THAT THIS FORM IS TO BE USED BY INDIVIDUAL TOLEDO RESIDENTS. 

                                  INSTRUCTIONS FOR COMPLETING THE RETURN: 

Full-year residents: You may file your return electronically through our website listed below. Click on File or Pay 
Individual which will take you to Authority TaxConnect to register and file. 

https://toledo.oh.gov/how-to-pay-your-income-taxes 

Enter your Toledo account number – if known.  In January, we mail out a post card to each taxpayer with an active city 
of Toledo account.  This postcard contains a peel-off sticker containing your name, address and Toledo income tax 
account number.  When you receive this postcard, please make sure that the name and address information is correct.  
If not, line through the incorrect portion and complete the form with the correct information.  Apply the sticker over the 
Account # and Social Security # on page 1 of this form.  If you did not receive a postcard and know your account number, 
please write it here. 

If you do not know your account number, please leave this box blank. 

Fill in your First Name and Middle Initial, Last Name and your Social Security Number. **   Your complete social security 
number is required. If a joint return—Enter Spouse’s Account Number (if they have one) their First Name and Initial, 
Social Security Number and Last Name (if different). 

Enter your Home Address Number and Street, City, State and Zip Code and also that of your Spouse’s if their address 
(number street, city, state and zip) is different. 

Enter your phone number and an email address that would assist us in reaching you should any questions arise during 
daytime hours (There is a box to check if we may leave a detailed message). 

Answer the question regarding filing and residency during the tax year.  If you filed a Toledo tax return in 2022 and your 
account should be closed, mark the box if necessary and give us the reason (for example, no longer working) and answer 
the same for your spouse if a joint return is filed.  List dates moved in or out of Toledo. 

Part-Year Residents:  If you moved in or out of the city of Toledo during the tax year and you did not work in the city of 
Toledo, your wages or net profit from Schedule C can be allocated.  W-2 wages can be calculated by taking the greater of 
Box 5 or Box 18 and dividing by 12 months and multiplying that calculation by the number of months you lived in Toledo. 
This will give you your Toledo taxable wage income. Do this for each W-2 and total.  Enter this number in Box 1 of the 
return.  If there was other city withholding in Box 19, you must multiply that city’s tax rate by the Toledo taxable income 
to give you the correct tax credit for paying another city. Enter this number in Box 8 of the return. 

If you had a net profit/loss from a Schedule C, divide the net profit (Line 31) by 12 months and multiply that calculation 
by the number of months you lived in Toledo and place this calculation in Line 1, Column C of Worksheet B.  Also if you 
had rental properties, and file a Schedule E, do the same calculations (Line 21) excluding the rental properties located in 
Toledo.  The entire profit (Line 21) of rental properties located in Toledo is taxable regardless of your residency. Add the 
calculation of Non-Toledo rentals and Toledo rentals together and place in Line 2, Column C of Worksheet B.  Do the 
same calculation for Non-Toledo Partnership K-1 income and place in Line 3, Column C or Worksheet B. 

 NOTE: Your Federal tax return should be completed prior to filing your Toledo tax return. 

FILING STATUS 

Please check applicable box for Single, Married Filing Joint or Married Filing Separate  

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If Married Filing Separately enter the Spouse’s Name, Social Security Number and the Spouse’s Toledo Account number. 

Line 1.  W-2 Income (Box 1 from Worksheet A) 

     Instructions for  Worksheet A on page 2 of this return:  For each W2 received list the name of each employer, 
the locality where you physically worked, indicate whether you worked remotely at any point during the year, your gross 
wages from the greater of Box 5 or Box 18 of the W2, the amount of Toledo Tax withheld from Box 19 of the W2, the 
amount of any other cities or JEDDs tax withheld for the time frame you worked outside Toledo from Box 19 of the W2 
or amount paid directly to another municipality (attach other municipal return(s)).  (An Additional Compensation of 
Wages worksheet is available on our website for more W-2’s). 

Line 2.  Other Income (Line 5C from Worksheet B) – If a LOSS enter zero here. 

     Instructions for Worksheet B on page 2 of this return:  Column A; list appropriate income/loss for each line.  
Enter Column A in Column C.  If there is local withholding on your 1099-MISC, 1099-NEC or more commonly your W-2G 
enter in line 4B.  Line 3, Worksheet B, Partnership/Shareholder K-1 Income – Schedule E page 2:  Toledo residents 
should not include their K-1 income unless the partnership is not located in Toledo.  If the partnership is located outside 
of Toledo, the K-1 income/loss should be included on Line 3 of Worksheet B.  A copy of the K-1 should be attached to the 
return to include any attachments to the K-1.  Toledo residents may take credit for income taxes paid by the non-Toledo 
partnership to other municipalities.  Put this amount paid by the non-Toledo partnership on Page 1, Line 9. Calculate 
Total Business and Other Income and place in Column C, Line 5C and also on Line 2 on Page 1 of this return.  

Line 3.  Net Loss Carry Forward from Schedule NOL (Figure cannot exceed the amount on Line 2) 

SCHEDULE NOL:  Unused Loss Carry Forward (LCF)       . Fill in the unused LCF for 2018 thru 2022 and the current year if 
applicable.  Total this line. 

Loss Used THIS Year.  List LCF’s used under the appropriate year of usage.  Total this Line and place on Line 3, Page 1 of 
the return. 

Loss Carried Forward to NEXT TAX YEAR.  Subtract the Loss Used this Year from the Unused LCF in each column. 

For the 2023 tax year, any remaining 2018 LCF will not be allowed since we have a 5-year LCF.  

Line 4.  Adjusted Other Income   - Subtract Line 3 from Line 2.  CANNOT BE A NEGATIVE. 

Line 5.  Adjusted net income subject to Toledo income tax.    - Add Line 1 and Line 4. 

Line 6.  Toledo Income Tax.  - Multiply Line 5 time .025 or 2.5% and enter here. 

Line 7.  Toledo Income Tax withheld by employers.  Add Box 2 from Worksheet A and Box 4B from Worksheet B and 
enter here. 

Line 8.  Tax WITHHELD to other municipalities or JEDDs.  Enter Box 3 from Worksheet A.  CANNOT EXCEED 2.5%.  

Line 9.  Tax PAID to other municipalities or JEDDs. You must include a copy of the Municipal/JEDD tax return filed in 
order to take credit for these taxes paid.  CANNOT EXCEED 2.5%.   

If you worked remotely, attach a copy of tax returns for each municipalities for which you are claiming a credit. 

If you did not work remotely sign here declaring that you did note work remotely during 2023. 

Line 10.  Estimated payments. 

Line 10a.  Enter estimated payments made directly to the city of Toledo. 

Line 10b.  Enter credit from the tax year 2022. 

Line 10c.  Enter the total of Line 10a and Line 10b. 

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Line 11.  Total allowable credits.  Enter the total of Lines 7, 8, 9 and 10c. 

Line 12.  Balance Due.  If Line 11 is less than Line 6, enter the difference here.  PAYMENT IS REQUIRED WITH YOUR 
RETURN. (If amount is $10.00 or less, no payment is due, but the return is required to be filed).  Make check or money 
order payable to the “COMMISSIONER OF TAXATION”. 

Line 13.  If Line 12 is less than $200; skip to Line 14. If Line 12 is $200 and greater, complete the 2023 Form 2210 
(Underpayment of Estimate Penalty) located on our website.  Place the Total column on Line 10 of the 2023 Form 2210 
here.  NOTE: Estimate payments are required if you owe more than $200 after credit for tax withheld.  If 90% of the tax 
liability  due for the current tax year or 100% of the tax liability for the preceding tax year is not paid in estimate form by 
           th
January  15  following the current tax year (for individuals) you are subject to penalties and interest even if the tax is 
paid in full by the due date. Note that 100% of the preceding tax year must have been for a full 12 month period and that 
the tax return was filed).   

Line 14.   Penalty:  Late Payments on Returns--The penalty is 15% of the amount not timely paid at the time that this tax 
return is due.  Interest at 7% per annum for 2023 will be assessed on each month that the payment was unpaid. Monthly 
rate for 2023 is .5833%. 

Late filing fee. Failure to timely file a return by the due date (except for estimate payments) will incur a $25 fee in 
addition to the Late Payment Penalty.  Filers who file late and have no balance due or a refund will also be assessed the 
Late Filing Fee. 

                         FEDERAL EXTENSIONS MUST BE ATTACHED TO THE RETURN IF APPLICABLE 

Line 15.  Add Lines 12, 13 and 14.  This is your total balance due. 

Line 16.  Refund/Credit.  If Line 11 is greater than Line 6, enter the difference here, if more than $10. 

Line 17 and Line 18.  Disburse Line 16 as follows.  If the amount on Line 16 is more than $10, complete these 2 Lines to 
let us know what to do with your overpayment and check the appropriate box at the top of page 1. 

REMEMBER TO ATTACH YOUR PERSONAL W2’S to page 1 of this return.  Attach all applicable Schedules for 
income/losses shown in Worksheet B (if applicable).  Also, you must include your Federal Form 1040 to include Federal 
Schedule 1 and any 1099-MISC, 1099-NEC and1099-K forms. 

If this is an amended return please check the box on page 1 upper right corner and include a copy of the originally filed 
return. 

REMEMBER TO SIGN YOUR RETURN (BOTH SPOUSES MUST SIGN JOINT RETURN) EVEN IF YOU HAVE REQUESTED ANY 
REFUND TO BE ASSIGNED TO YOUR RESIDENT CITY.  IF YOU WANT YOUR PREPARER TO BE ABLE TO DISCUSS THIS 
RETURN WITH US, CHECK THE BOX UNDER YOUR SIGNATURES AND MAKE SURE THE PREPARERS INFORMATION IS ON 
THE RETURN. 

                                             MAIL YOUR RETURN TO: 
           REFUND DUE                   PAYMENT ENCLOSED                          NO PAYMENT ENCLOSED 
City of Toledo Income Tax         City of Toledo Income Tax                   City of Toledo Income Tax 
PO Box 902                        PO Box 993                                  PO Box 929 
Toledo, OH  43697-0902            Toledo, OH  43697-0993                      Toledo, OH  43697-0929 

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THE FOLLOWING LISTS ARE FOR REFERENCE PURPOSES ONLY. THEY ARE NOT MEANT TO BE EXHAUSTIVE OR ALL 
INCLUSIVE. THEY CAN BE SUBJECT TO REVISION WITHOUT NOTICE. THIS LIST IS IN ADDITION TO WAGES, 
COMPENSATION, SELF-EMPLOYMENT, RENTAL & FARM INCOME.  

EXAMPLES OF OTHER TAXABLE ITEMS ARE:                         EXAMPLES OF INCOME THAT IS NOT TAXABLE:  
1. Bonuses                                                   1. Alimony.  
2. Contributions made by or on behalf of employees           2. Annuities (when they are being distributed).  
(including those through a cafeteria plan) to a qualified    3. Capital Gains.  
deferral plan (401k, 403B, 457 and similar plans) are        4. Dividends.  
taxed in the year earned and the deferral is not             5. Government allotments.  
permitted. However, matching contributions by an             6. Clergy housing allowance (note that excess allowance 
employer through a cafeteria plan are not taxable.           is taxable)  
3. Contributions made by employees or on their behalf        7. Religious, fraternal charitable, educational 
to a tax-deferred annuity or stock purchase plan.            institutions that is derived from tax-exempt activities or 
4. Cost of group term life insurance over $50,000.00         tax exempt real property.  
(unless part of a cafeteria plan).                           8. Insurance benefits – unless your employer paid the 
5. Director Fees.                                            premiums.  
6. Short-term disability pay if received as a benefit from   9. Interest Income.  
employment (a third-party payer is not required to           10. Long-term disability payments. (Social Security 
withhold tax).                                               award letter required)  
7. Excess employee discounts.                                11. Meals and lodging required on premises.  
8. Income from golden parachute payments.                    12. Active Duty Military pay including reserve pay.  
9. Income from guaranteed annual wage contracts.             13. Non-resident Subchapter S corporation income to a 
10. Jury duty income.                                        resident member/shareholder.  
11. Wage continuation plans (including retirement            14. Patent and copyright income.  
incentives and buy-outs).                                    15. Pension income.  
12. Income received as a result of a covenant not to         16. Royalties.  
compete (except for specifically enumerated items that       17. Social Security Benefits.  
are otherwise not taxable)                                   18. State unemployment benefits. (Not the same as SUB 
13. Excess moving expense reimbursements (amounts            PAY which is taxable)  
that are taxable for Medicare wages).                        19. Welfare payments.  
14. Prizes, awards and gifts as a result of employment.      20. Worker’s compensation. 
15. Profit sharing.  
16. Severance pay.  
17. Sick and/or vacation pay.  
18. Stipends with a work requirement (vows of poverty 
are not recognized).  
19. Stock options.  
20. Stock bonus incentive plans.  
21. Supplemental unemployment benefits (SUB PAY not 
withheld upon by 3rd party payer).  
22. Tips.  
23. Executor fees.  
24. Gambling winnings (cannot be offset by losses).  
25. Prizes and winnings from sweepstakes where 
money was tendered to enter.  
26. Civilians working for the Military 

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