Clear Form

                                      2023 WOOSTER INDIVIDUAL  INCOME TAX RETURN
                                                            STANDARD FORM For Calendar Year 2023
                                                                          Due on or before April 15, 2024

Primary SSN                                  Spouse SSN                                           Mandatory Filing For ALL Residents
                                                                                                  Attach a copy of page 1 of your Federal 1040         
                                                                                                   Make Check Payable to "City of Wooster"    
Complete Name & Address (include spouse's name if joint return)- Please update address if needed                    MAIL TO:     Do not write
                                                                                                  CITY OF WOOSTER                in this area
                                                                                                  INCOME TAX DEPT
                                                                                                                    PO BOX 1088
                                                                                                  WOOSTER OH 44691

                                                                                                                    Questions?
                                                                                                  (330) 263-5226
                                                                                                  www.woosteroh.com
Phone:                                Email:                                                      incometax@woosteroh.com
   Type of Return (check one)                Residency Status (check one )
        Individual      Joint                Resident                     Non-Resident            Part-Year Resident: From___________To __________
Taxable income- Attach all W-2's & Federal Schedules- Please round amounts to the whole dollar
1 Qualifying Wages- (Box 5 of W-2) - Attach ALL W-2's                                                                          1
2 Net Profit/Loss from Federal Schedules C, E, F, K-1, etc (Worksheet B) - Attach ALL Schedules                                2
3 Other Taxable Income- Attach Federal Schedule 1                                                                              3
4 Wooster Taxable Income (Add Lines 1, 2 & 3) - Losses on Line 2 Cannot Offset Income from Lines 1 & 3                         4
5 Wooster Income Tax 1.5% (Multiply line 4 by .015)                                                                            5
Credits & Payments
6 Wooster Income Tax (Box 19 of W-2, Partner credit payments)                                                                  6
7 Other Municipal Income Tax Withheld (Box 19 of W-2, or Worksheet A Column F) Credit Limit 1.5%                               7
8 2023 Estimated Payments, Overpayment from 2022, Extension Payment                                                            8
9 Total Payments and Credits (Total lines 6, 7, & 8)                                                                           9
Refund or Amount Due    ***AMOUNTS $10.00 OR LESS ARE NOT DUE AND WILL NOT BE REFUNDED***
10 Balance Due/Overpayment (Subtract Line 9 from Line 5)                                                                       10
                        11 Late Filing Penalty $25.00                                                                          11
Penalty & Interest      12 Penalty 15% of Amount Not Paid Timely                                                               12
                        13 Interest .583% Per Month of Tax Not Paid Timely                                                     13
14 Amount Due (No Payment Due if Amount on Line 10 is $10.00 or Less)- Add Lines 10, 11, 12, & 13                              14
15 Amount To Be Refunded (No Refund if Amount on Line 10 is $10.00 or Less)                                                    15
16 Amount of Overpayment from Line 10 Credited to 2024                                                                         16
     *** TAX DUE GREATER THAN $200 FOR 2023,   YOU MUST ESTIMATE 2024 INCOME TAX ***       
                                                            (See instructions on page 7)
                        17 2024 Wooster Income Tax Estimate                                                                    17
Declaration of 2024 
                        18 Amount of 2024 Estimate Due With Return ( 25% of Line 17; See Instructions)                         18
   Estimated Tax      
                        19 Credits (2023 Overpayment- Line 16, and Previous 2024 Estimated Payments)                           19
(See Instructions)      20 Amount of 2024 Estimate Due (Subtract Line 19 from Line 18)                                         20
21                      TOTAL PAYMENT DUE (Add Line 14, and Line 20)                                                           21

Under penalties of perjury, I declare that I have examined this return and the accompanying schedules and statements, and to the best of my knowledge and 
belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Do you authorize your preparer to contact us regarding this return? Yes   No□                    □
PLEASE
SIGN             Taxpayer's Signature                                     Date                    Paid Preparer's Signature      Date
HERE
                 Taxpayer's Signature                                     Date                    Firm or individual

                                                                              Page 5

Worksheet A (Wooster Residents Only)                                                                                see page 8 of the instructions
                                                                                  Calculate 1.5% of               Tax withheld as 
   List taxing city               Type of income              Taxable income                                                          Credit= Lesser amount 
                                                                                  column (C)                      reported on W-2      in (D) or (E)
             (A)                       (B)                            (C)         (D)                             (E)                  (F)

                                                                                        Put this amount on line 7, page 5      

Worksheet B  Income or (Loss) from Business Activities, Rental Activities & Partnerships             see page 8 of the instructions
1) Self-employment. Describe activity and Wooster business location. Attach copies of Federal Schedule C or 1099.
a.                                                                                                              $
   Residents report 100% of your income
   Non-residents ONLY report amount allocable to Wooster. Use schedule Y below to determine the allocation 
   percentage. Multiply line a by Schedule Y allocation.                                                                          %   $
2) Partnership/LLC/S-Corp income or (loss) - List entity name and attach photocopy of K-1 received and Federal Schedule E. 
Please see instructions for specific reporting requirements.
a.                                                                                                              $                     $
3) Rentals, Royalties & Farm Income- List location. Enter profit/loss for each. Attach Schedule E & Schedule F. 
Residents of Wooster must report income/(loss) from all properties, and activity regardless of location. 
Non-residents must report income/(loss) from all properties & activites located in Wooster.
a.                                                                                                              $
b.                                                                                                              $
c.                                                                                                              $
                                                                                                         Total Rents and Royalties $
4) Show carry forward losses from previously filed Wooster tax returns. Losses may be carried forward for up to five years.
Any gains should be offset by the losses attributable to the oldest losses for up to five years before the gain. Attach a
schedule of  losses and any subsequent income to which they were applied.                                                             $
5) TOTAL WORKSHEET B INCOME/LOSS                                                  Put this amount on line 2, page 5                   $

                 NON-RESIDENT BUSINESS ALLOCATION FORMULA        
                                                                                                     Located          Located          Percentage
Schedule Y-                       see page 8 of the instructions
Nonresident taxpayers should use this formula to calculate the amount of business   Everywhere                        in Wooster       (b) ÷ (a)
income or loss that is allocable to the City of Wooster.                                             (a)                          (b)     (c)
1) Average original cost of real & tangible personal property                     $$
   AND/OR
Gross annual rent paid for business property multiplied by 8                      $$
Total amounts in column a and b. Divide b by a and enter in column c.             $$                                                       %

2) Gross receipts from sales and/or services from everywhere in column a, and from
Wooster in column b. Divide b by a and enter in column c.                         $                               $                        %

3) Using wages, salaries and other compensation paid, do the same as for line 2   $$                                                       %

4) Total percentages in column c.                                                                                  %

5) Divide line 4 by the number of percentages calculated in column c. If there is an amount in column a and none
in column b, the percentage is -0- and should be counted as a percentage in determining the average.                                                %

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