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marked “AMENDED” at the top right of the form. If an
amended declaration is filed, the balance of the
City of Westerville estimated tax, as amended, should be paid in equal
Income Tax Division installments on or before the remaining payment dates.
If no amended declarations are filed, it shall be assumed
that estimated income in the amount shown on the
Instructions original declaration is earned ratably throughout the
year. Documentation may be requested to verify the date
for Declaration and nature of unanticipated income resulting in the filing
of an amended declaration of estimated tax.
of Estimated
Report all estimated taxable income and withholding to
the city where the income will be earned. If income will
Tax and
be earned in a non-tax area that income (with related
withholding) should be reported to your city of residence.
Quarterly
Payment
Vouchers Line Instructions for Form Q-1
For use in preparing Column B - Enter estimated taxable income.
2017 Declaration Form Column C - Multiply the figures in Column B by
2.0%.
Line 1 - Enter net estimated tax due from
Instructions for Filing Form Q-1 column C.
Declaration of Estimated Tax and Quarterly Line 2 - Enter any overpayment carried forward
from the prior year.
Payment Vouchers
Line 3 - Enter previous declaration payment (if
Taxpayers who anticipate owing greater than $200.00 applicable.).
city tax to Westerville must complete this form.
Nonresidents who have taxable income in Westerville Line 3A - Enter total credits from Line 2 and 3.
must also complete this section.
Line 4 - Subtract Line 3A from Line 1, then
The declaration (Form Q-1) should be filed by April 15th. divide by 4 to determine the amount of
Your first quarter payment should be submitted with the each quarterly installment payment.
declaration. No extensions of time to file or pay will be
granted. Each subsequent quarterly payment should be Line 5 - Enter paid with this declaration (check
filed using one of the vouchers on our website at or money order must be attached).
www.westerville.org on Westerville Quarterly Estimate
Tax Voucher under other popular forms. Your second,th Line 6 - Subtract Line 5 from Line 4 to determine
third and fourth payments are due on the 15 day of estimated tax balance. (This amount is
June, September and December. Each estimated tax payable in equal installments for each
payment must show a credit carryforward and/or be quarter). Use payment Vouchers.
accompanied by a payment of at least one-fourth (1/4) of
the total estimated tax shown on your declaration. To be
considered as filed in good faith and not subject to
penalty and interest, your timely paid estimated tax must
not be less than 90% of the total tax liability shown on Line Instructions for Payment Voucher
your tax return. We will also consider your estimated
Line 1 - Indicate amount of installment.
taxes as filed in good faith if your timely payments equal
or exceed 100% of the tax shown on your prior year
Line 2 - Indicate amount of unused credit, if any,
return. Failure to make timely estimated tax payments
applied to installment.
will result in penalty and interest assessments. Each
municipality is considered a separate entity in the
Line 3 - Amount of payment due (Line 1 less
calculation and payment of a good faith estimate. Line 2).
AN AMENDED DECLARATION - may be filed by each
quarterly due date to increase or decrease the original
declaration as deemed necessary by checking the box
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