PDF document

- 1 -

  eFile and ePay available: https://mitstaxonline.com/wooster/ 
Online payments: https://www.woosteroh.com/finance/online-tax-payments 

Important Tax Information for 2023 

• Page 1 of your Form 1040 must be attached to your return
• Penalty is 15% of tax due and interest is .583% per month of tax due
• Late filing fee of $25.00
• Amounts $10.00 or less are not due and will not be refunded

FREQUENTLY ASKED QUESTIONS 

• Is retirement income or social security taxable?  No.  The City of Wooster does not tax 
  social security, interest, pensions, or dividends (complete list on page 2).  If these are 
  your only sources of income, please complete the E-Z form (Page3).

• Do I have to file both returns, the E-Z Form (page 3) and the Standard Form (page 5)?
  No. It is not necessary to complete the Standard Form, and the E-Z Form. Just complete 
  the form that applies to you.

• Who must file a return?   Wooster residents (age 18 and older), rental owners, a 
  business located in Wooster, or a business that performed work in the City of Wooster. 
  All must file a 202 3City of Wooster income tax return even if no tax is due.

• When is the income tax return due?   April 15, 2024

• Where should I send the Wooster tax return to?  Send your completed, signed Wooster 
  tax return to: 

      City of Wooster Income Tax 
      PO Box 1088 
      Wooster OH  44691 

If you have questions contact us by phone at 330-263-5226.

- 2 -

Enlarge image

TAX RETURNS ARE DUE ON OR BEFORE APRIL 15, 2024
WHO IS REQUIRED TO FILE THIS RETURN?WHO IS REQUIRED TO FILE THIS RETURN?

• ALL WOOSTER RESIDENTS, and partial year residents age 18 or older, are required to file an income tax return. There are no
exceptions to this mandatory filing requirement.
• All non-residents of the City of Wooster who receive compensation for work done or services performed in the City of Wooster
whose employer has not withheld City of Wooster income tax.
• Non-residents who own rental property located within the City of Wooster.
• Business, contractors, and subcontractors located or doing business within the City of Wooster
• Eligible residents can use the E-Z form; otherwise the standard form is required. Please follow the instructions listed and attach all
required documentation.
• Non-residents, who received a Wooster income tax return in the mail or filed a 2022 tax return and are not required to file a 2023
Wooster tax return, may complete the non-filing declaration on page 4 in lieu of filing a tax return.

REQUESTING AN EXTENSION OF TIME TO FILE
Please file a 2023 extension form (page 4), or a generic form, or a photocopy of your federal extension may be used. This can be filed,
with the City of Wooster’s income tax department no later than April 15, 2024. An extension of time to file your 2023 tax return
does not extend the due date for taxes due for 2023, nor the filing or paying quarterly installments of 2024 estimated taxes. Your
first quarter installment is due April 15, 2024.
WHO MUST MAKE ESTIMATED PAYMENTS?
Any individual who will owe 2024 Wooster income taxes (less Wooster tax withheld and credit for taxes paid to other cities) of $200.00 or
more is required to file a declaration of estimated taxes, and make quarterly payments on the declaration. There is a penalty of 15% of the
amount not paid timely.

To receive payment vouchers for the second (due 6/15), third (due 9/15) and fourth quarter (due 1/15/2025) for the 2024 tax year,
complete line 17 on the Standard Form 2023 Wooster Individual Income Tax Return (page 5) or line 6 of the Declaration of 2024
Wooster Income Tax Estimate (page 4) or contact the tax office. The taxpayer is responsible for filing and paying any quarterly
estimated tax due. Non-receipt of forms does not relieve the taxpayer of the responsibility to file forms and pay taxes due.

STANDARD FORM LINE BY LINE INSTRUCTIONS

Income (attach one clear copy of each W-2)
Line 1 - Show the total of all wages, salaries and tips received Line 9 - Enter the total of lines 6, 7, & 8.
during 2023. Refund or Amount Due
Line 10 – Line 5 (Wooster Tax) minus Line 9 (Total payments &
Wooster residents for all of 2023 credits). Amounts $10.00 or less are not due and will not be
For employees subject to medicare taxes, your Wooster taxable refunded.
wages would be the larger of, (a) box 5 of your W-2 (medicare Line 11 – If you are filing past the due date, and no extension
wages) or (b) total of all box 18(s) of your W-2 (local wages). add $25.00 for each month your return is late up to 6 months or
Non-residents $150.00
Wooster taxable wages is the same as for residents except that Line 12- Late payment penalty 15% of the tax due paid after the
wages and benefits earned outside of Wooster should not be due date.
included. Line 13 – Interest of .583% of the tax due for each month that
Line 2 - Enter the amount from Worksheet B, Line 5 your tax is not paid by the due date.
Line 3 - Enter the taxable amount from Schedule 1 applicable to Line 14 – The total amount due from Line 10, Line 11, Line 12,
Wooster not reported on line 2. & Line 13. If Line 10 is $10.00 or less no amount is due.
Line 4- Add the amounts in line 1, line 2, & line 3.This is your Line 15 – Amount from Line 10 if over $10.00 you would like
Wooster taxable income. Do not deduct the loss entered on refunded.
line 2. Line 16 - Overpayment from Line 10 applied to your 2024
Line 5 - Multiply line 4 by 1.5% (.015). This is your Wooster estimate (Line 19)
Tax. Declaration of 2024 Estimated Taxes
Payments Line 17 – 2024 Estimated tax due
Line 6 - From your W-2(s), enter the amount of Wooster tax Line 18 –st nd Amount due with your return 1 quarter 25%, 2
withheld, box 19. Also, include any payments remitted by an quarter 50%, 3 rdquarter 75%.
entity on your behalf and attach supporting documentation. Line 19 – Credit from 2023 overpayment, or previous 2024
Partner credits cannot be greater than 1.5% of the income payments.
reported. Line 20- Amount of your 2024 estimated tax due with your
Line 7- Other city tax withheld or enter the amount from return.
Worksheet A, Column F. Line 21- Total amount due with your return. Add lines 14 and
Line 8 - Enter the sum of your 2022 overpayment that was 20.
credited to 2023 income tax and the amount of estimated
payments made towards your 2023 income tax. If an extension Make check payable to "City of Wooster ".
was filed for your 2023 income taxes, and you made a payment
with your extension include this amount.

Page 7

- 3 -

Enlarge image

Worksheet A- Wooster Resident Only

Column (A) List all cities, in which you had taxes withheld or have paid income tax for 2023. Attach schedule if necessary.
Column (B) List type of income.
Column (C) Report wages, box 5 of W-2, unless you worked in multiple municipalities then list all income reported in
box 18 reporting the various locations. Attach W-2.
Column (D) Calculate 1.5% of wages in Column C.
Column (E) Other City tax withheld- Reported on W-2 or paid. Attach copy of W-2 or return in order to receive credit. Enter
the amount of tax withheld or paid to that city for 2023. If your tax withheld was less than 1.5% enter that
amount in column F. If your wages were allocated because you were a part year resident, you must allocate the
withholding paid to this city by the same allocation factor, to arrive at wages paid to this city while living in
Wooster.
Column (F) Figure the allowable credit for taxes paid to another city. If your tax withheld was less than 1.5%, enter the
amount in Box 19 of your W-2 in this column. If your W-2 was withheld greater than 1.5%, you can only report
the amount in Column D. Total this column and enter this amount on line 7 on the front of the return.

Worksheet B Instructions

Line 1- Enter your Schedule C income/(loss), or attach a sheet detailing the amounts earned in each municipality. Attach a
copy of your Schedule C, and your Federal Schedule 1 supporting this income. Residents report 100% of their income.
Non-residents allocate their Schedule C income based on their Schedule Y allocation.
Line 2- List any partnership, Limited Liability Company or S-Corporation income and attach a photocopy of the K-1 received
from partnership/LLC/S-Corp. Income or loss should be on a current basis. You should also attach a photocopy of the
complete Schedule E filed with your 2023 Federal return, including any accompanying statements. Residents should
include all partnership/LLC income and Ohio S-corp. income allocable.
Line 3- List all Schedule E rental income/loss or royalties from tangible property, & Schedule F- farming income. Attach a
copy of your Schedule E & Schedule F. Residents should include all Schedule E & Schedule F income/loss. Non-
residents should only include income from property & activity located in Wooster.
Line 4- List available carryforward loss for Wooster. Show carry forward losses allowed from the previous five years filed
with the City of Wooster. Attach a detailed list.
Line 5- Total lines 1, 2, 3, & 4 and report this amount on line 2, on the front of the return (page 5)

Schedule Y Instructions

Line 1- Enter the original cost of all tangible real and personal property related to the business for which allocation is made in
column a, and then the same for property located in Wooster in column b. Enter any annual rental amounts paid
multiplied by eight for the second line. Total the columns on the third line, and divide column b by a. Enter the
percentage in column c.
Line 2- Enter all receipts from the sale of goods or services in column a, and those for inside of Wooster in column b. Section
1701.062 of the Wooster Codified Ordinances sets forth the method for determining sales of goods inside and outside
the City. Divide column b by a, and enter percentage in c.
Line 3- Do the same for line 3 as line 2 for wages.
Line 4- Total the percentages in column c.
Line 5- Divide line 4 by the number of percentages in column c. If there is an amount in column a, and none in column b, the
percentage is -0-, and should be counted in determining the average. If both a, and b are -0-, it should not be used in
calculating the average.

***You Must Sign Your Return (If joint filing, both you and your spouse must sign) ***

eFile available: https://mitstaxonline.com/wooster/

Online payments: https://www.woosteroh.com/finance/online-tax-payments

Page 8

PDF file checksum: 365187079

(Plugin #1/9.12/13.0)