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A secure, drive-up drop box for submitting municipal income tax payments, forms, and returns without
postage is located in the east curbed island of the Findlay Municipal Building's West Crawford Street
parking lot {Lot F}, accessible about one-half block west of South Main Street. An additional secure drop
box is located in the vestibule of the Municipal Building's Dorney Plaza entrance.
W-2 Copy to Use for and Send with Your Municipal Income Tax Return
We will accept an original or a photocopy of any Copy of your W-2 (1, 2, A, B, C, or D) provided it includes
the box 1 Federal wages, tips, and other compensation, the box 5 Medicare wages and tips, and if your
employer withheld municipal income tax, the box 18 local wages and tips, the box 19 local income tax
withheld, and the box 20 locality name. Typically, Copy 2 will contain all the necessary information.
However, if Copy 2 includes only the box 18, 19, and 20 local information, we will need an additional Copy
that includes the box 1 Federal wages and the box 5 Medicare wages.
Federal Forms and Schedules Required to be Included with Your Filing
All Federal income tax forms and Federal income tax schedules that relate to or support your municipal
income tax return must be included before your municipal filing will be acknowledged, unless otherwise
prohibited by Chapter 718 of the Ohio Revised Code. For individuals, this includes, but is not limited to:
- Form 1040, pages 1 and 2, or their equivalents
- Form 1040, Schedule 1, if completed or required to be completed for Federal income tax purposes
- Form W-2 Wage and Tax Statements (Copy 1 or Copy 2. See W-2 information above.)
- Schedule C, pages 1 and 2
- Schedule E, page 1 and, if completed for Federal income tax purposes, page 2
- Schedule K-1 from Form 1120-S
- Schedule K-1 from Form 1065
- Form 4797, page 1 and, if completed for Federal income tax purposes, page 2
- Schedule F
- Form 4835
- Form 8582, if Schedule E rental losses are limited or suspended for Federal income tax purposes
- Schedule D, if you sold rental properties during the year
- Form 4868, or its equivalent when your Federal income tax return was also extended
- Schedule A and Form 2106, if you are claiming allowable 2106 expenses…generally, through 2017
Partnerships, LLCs, S Corporations, and Their Individual Owners
If a partnership, limited partnership, S corporation, LLC, or association owns rental properties, conducts
business, performs services, solicits sales, operates, or maintains an office in the municipality, the tax is
imposed first on the entity based on the income that is apportioned to the municipality (Schedule Y).
Resident individual partners, resident individual members, and Findlay resident individual S corporation
shareholders (to the extent apportioned within Ohio), must then report their untaxed distributive shares.
Losses are treated identically. The Villages of Arlington, Mount Cory, Vanlue, Carey, Mount Blanchard and
Jenera impose income tax on S corporations only at the entity level.
For example, 78 percent of a pass-through entity's $30,000 loss is apportioned to Findlay. The pass-
through entity has five individual owners who share losses equally. The entity is required to file a return
and report a loss apportioned to Findlay of $23,400 ($30,000 x 78 percent). Each resident individual
partner, member, or Findlay resident S corporation shareholder is permitted to report a loss of $1,320
[$30,000 x 20 percent share x (1 –.78)].
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