TAX RETURNS ARE DUE ON OR BEFORE APRIL 18, 2023  
                            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 2021 tax return and are not required to file a 2022 
         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 2022 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 18, 2023. An extension of time to file your 2022 tax return 
does not extend the due date for taxes due for 2022, nor the filing or paying quarterly installments of 2023 estimated taxes. Your 
first quarter installment is due April 15, 2023. 
                                  WHO MUST MAKE ESTIMATED PAYMENTS? 
Any individual who will owe 2023 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 1/15/2024) for the 2023 tax year, 
complete line 17 on the Standard Form 2022 Wooster Individual Income Tax Return (page 5) or line 6 of the Declaration of  2023 
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 2021.                                                       Refund or Amount Due 
                                                                   Line 10 – Line 5 (Wooster Tax) minus Line 9 (Total payments & 
              Wooster residents for all of 2022                    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 .42% 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 2023 
Line 5  - Multiply line 4 by 1.5% (.015). This is your Wooster     estimate (Line 19) 
Tax.                                                               Declaration of 2023 Estimated Taxes  
Payments                                                           Line 17 – 2023 Estimated tax due 
Line 6  - From your W-2(s), enter the amount of  Wooster tax       Line 18   – Amount due with your return 1  quarterst 25%, 2  nd
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 2022 overpayment, or previous 2023 
Partner  credits cannot be greater than 1.5% of the income         payments. 
reported.                                                          Line 20-  Amount  of your 2023 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  2021  overpayment  that  was      20.  
credited  to 2022 income tax and the amount of estimated            
payments made towards your 2022 income tax.  If an extension       Make check payable to    "City of Wooster    ". 
was filed for your 2022 income taxes, and you made a payment 
with your extension include this amount.  
                                                                   
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                                     Worksheet A- Wooster Resident Only 
 
Column (A) List all cities, in which you had taxes withheld or have paid income tax for 2022. 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 2022. 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 2022 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 
                                                                 
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