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2023 GENERAL INFORMATION - BROOKVILLE

1. WHO MUST FILE 9. RENTALS
All residents of Brookville that are 18 years of age or over, whether or not any Net rental earnings from all types of real estate or other property are taxable for
income was earned or any tax due, are required to file an annual return. All residents regardless of where the rental is located. Net rental earnings derived
non-residents that earn or receive income within Brookville that is not fully within the city are taxable to the property owners without regard for their place
withheld upon are required to file a return. All resident business entities of residence. An annual return is required even though a loss may be incurred.
including trusts, corporations, S-corporations, partnerships and other
unincorporated businesses are required to file an annual return on an entity 10. BUSINESS INCOME
basis. Non-resident business entities that conduct business, perform services, Income derived from a profession, sole proprietorship, joint venture,
have a location or have income earned in Brookville are required to file on an partnership or similar business endeavor is taxable to residents no matter where
entity basis. For corporations, partnerships and other taxable entities, a that income is earned. Non-residents receiving such income derived within a
Business income tax return will be needed. city are taxable without regard to their place of residence. A return is necessary
NOTE: Anyone receiving a notification letter has an active account and will even though a loss may have been incurred.
need to file a return. All accounts remain in active status until a “final” return
is filed. 11. OTHER CITY TAX CREDITS
Residents of a city who work in and pay tax to another city may take a credit
2. UNDER 18 YEARS OF AGE against their city tax liability for other city tax paid up to a maximum of 2% of
You may be eligible for a refund if Brookville taxes were withheld on income taxable income earned in the other city. A proration of taxable income will
earned prior to your 18 thbirthday. If you are under 18 or if you turned 18 years result in a proration of the other city tax credit. In some instances, an adjustment
of age during the year, only the income earned after your 18 th birthday is subject of credit may be necessary if the tax paid or withheld for another city is
to Brookville tax. Submit verification of your date of birth (photocopy of incorrect. When claiming a credit for other city taxes paid, verification, such
driver’s license or birth certificate) and verification/computation of your as W-2s or other city tax returns, must be submitted with the income tax return.
taxable/non-taxable earnings.
12. DECLARATION OF ESTIMATED TAX
3. PART-YEAR RESIDENTS Every taxpayer who anticipates having income tax due of $200.00 or more that
Part-year residents will need to allocate their income and any deductions and is not fully withheld must file an annual declaration of estimated tax. At least
credits based on the amount of time they lived in each city. 90% of the current year tax liability or 100% of the previous year liability must
Verification/computation (pay stubs, etc.) will need to be submitted with the be paid either through employer withholding and/or estimated payments by
return. Those living in Brookville for any part of the year are required to file a January 15 thfollowing the taxable year. In the case of any underpayment of
return. College students, even though they may reside away from home for a any portion of a tax liability, penalty and interest may be imposed on the amount
portion of the year, are required to file if their permanent residence is within of underpayment. Quarterly statements are available on our website:
Brookville. www.vandaliaohio.org.

4. DUE DATE 13. CORPORATIONS, PARTNERSHIPS, TRUSTS, ETC.
Returns are due by April 15th following the close of the calendar year, or within Corporations, S-corporations, partnerships, trusts, joint ventures and similar
3½ months of the end of the year for those businesses on a fiscal year basis. business entities having a location or doing business in Brookville are required
The due date may vary slightly depending on weekends and/or federal holidays. to file annual income tax returns on an entity basis. Such entities will need to
obtain a Business income tax return. Distributions from S-corporations should
5. EXTENSIONS not be included on individual tax returns. Individuals who receive payments
Extensions may be granted on an automatic basis if an automatic six-month from partnerships should only include those on their individual return when the
extension was requested for filing the federal income tax return. A copy of the distributing partnership is not doing business in or located in their city of
federal extension must accompany the municipal income tax return when filed residence.
by the extended due date. An extension of the time to file does not extend the
time to pay the tax. Penalty and interest charges may be imposed on any tax 14. BUSINESS LOSSES
remaining unpaid after the original due date. Additionally, there is no provision Net business losses including rental losses may be deducted from net gains of
for extending the current year first quarter estimated payment. Extension other businesses and rentals. Such losses may not be used to offset wage
request forms may be obtained from the Tax Office or our website: income.
www.vandaliaohio.org.
15. NET OPERATING LOSSES
6. SUPPORTING DOCUMENTATION For taxable years beginning in 2018, a person may deduct any net operating
Documentation is necessary to verify all amounts of taxable and non-taxable loss incurred in a taxable year beginning on or after January 1, 2017. The
incomes, expenses, deductions and credits. All of the Internal Revenue Service amount of such net operating loss shall be deducted from the net profit to the
Form W-2s (Wage and Tax Statements) and the Internal Revenue Service Form extent necessary to reduce taxable income to zero, with any remaining unused
1040 (including Schedule 1, if applicable) are required to be included with each portion of the net operating loss carried forward for five consecutive taxable
annual return, amended return, or request for refund. Those taxpayers claiming years or until fully utilized. Net operating loss carryforwards are permitted
deductions for commissions paid, contract labor and the like must provide a beginning in tax year 2023 at 100% of the current year’s income.
schedule showing a breakdown of amounts paid, how much of said work was
in each city, names to whom paid with addresses and social security (or federal 16. LATE FILING FEE, PENALTIES AND INTEREST
identification) numbers. Copies of Form 1099-NEC or 1099-MISC may be sent When returns are filed after the due date by Brookville residents or by
in lieu of the schedule. businesses performing services in Brookville, a late filing fee of $25.00 is
imposed without regard for the amount of tax due. Late filing fees may apply
7. TAXABLE WAGES even though no tax may be due. In addition, for taxable year 2023, any
Income subject to taxation includes, but is not limited to, qualifying wages, Brookville income tax remaining unpaid after the due date may be charged a
commissions, bonuses, incentive programs and other compensation received, penalty of 15% and interest of 0.83% per month (10% annually).
accrued or in any other way set apart. Note: The qualifying wage for city
purposes is generally the same amount as the federal Medicare wage amount. 17. VISA/MASTERCARD
A more complete listing of examples of taxable and non-taxable income is City taxes may be paid online with your credit card or by electronic check.
available on the Application for Extension form on our website: Please refer to the City of Vandalia’s website, www.vandaliaohio.org, to access
www.vandaliaohio.org. the online payment center. Credit card payments are now accepted in person in
the tax office as well.
8. FILING STATUS
A married couple may file either joint or separate returns. The filing status will
not affect the amount of tax due.

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2023 INSTRUCTIONS - BROOKVILLE

SECTION A: If you (and/or your spouse if filing jointly) meet one of the SECTION C: A Declaration of Estimated Tax must be filed by every resident,
following requirements, please complete Section A: non-resident or business entity that expects to receive taxable income from
• Your only income is from a federally qualified retirement plan. which the tax has not been withheld and the amount of tax due is $200.00 or
• Your only income is from active duty military pay. more. Vouchers are available on our website www.vandaliaohio.org for use in
• If you were under 18 for the entire year (indicate date of birth, making quarterly estimated tax payments. Upon filing the tax return, penalty
and attach a copy of your driver’s license, birth certificate or and interest charges will be imposed if at least 90% of the final tax liability, or
other verification). 100% of the prior year tax liability, was not received by January 15 thfollowing
• Your only income is from a non-taxable source (see the listing the taxable year.
of taxable and non-taxable income on the Application for
Extension form) and indicate the source. Line 9
Enter the estimated amount of taxable income where indicated and show the
If you have business income, rental income or any type of taxable income amount of tax estimated to be due.
other than wages and salaries, COMPLETE SECTION E ON PAGE 2 OF
FORM R BEFORE PROCEEDING. If your only taxable income is from Line 10
wages and salaries as shown on Form W-2, complete page 1 of the return Enter the amount of estimated tax credits. Include any tax to be withheld for
only. your city of residence and any credit for tax to be withheld for other cities (not
to exceed 2%).
SECTION B: List all W-2 and W-2G information where indicated. Note: The
wage amount indicated in Line 1-C should be the municipal qualifying wage Line 11
amount (see Item 7 of the General Information). For income earned in another Subtract Line 10 from Line 9. This is your estimated net tax due for the next
city, the maximum allowable credit for taxes paid to the other city is 2% of the tax year.
income earned and properly taxed in that city. Submit a copy of each W-2 and
W-2G with the income tax return. Line 12
Enter ¼ of Line 11. This is the quarterly amount due.
Line 1
Add each column as indicated. Enter totals on Lines 1-A, 1-B and 1-C. (See Line 13
Item 11 of the General Information for more detailed instructions on the If you indicated a credit to next year on Line 8 ($10.01 minimum), show the
calculation of other city tax withheld.) amount on Line 13. The overpayment will be applied to your first quarterly
payment. If the overpayment is greater than the first quarter payment, the
Line 2 difference will be applied to the next payment(s) due.
Enter total of Line 1-C (or Column 3 if applicable).
Line 14
Line 3 Subtract Line 13 from Line 12. This is the amount of the estimated tax due with
Multiply Line 2 by 2%. this return. (Vouchers to be used for making the remaining quarterly payments
are available at the Tax Office and on our website: www.vandaliaohio.org.)
Line 4-A
Enter the total amount of tax withheld by your employer(s) for your city of Line 15
residence (from Line 1-A). Enter the total of Line 7 plus Line 14. Make checks payable to City of Vandalia.

Line 4-B SECTION D: If paying by credit card or electronic check, please refer to the
Enter the total credit for taxes paid to other cities (from Line 1-B). Note: Other website, www.vandaliaohio.org, to access the online payment center. Credit
city tax credit may not exceed 2% of the amount of taxable income earned in card payments are now accepted in person in the tax office as well.
the respective city.
SIGNATURES: The taxpayer and spouse, if filing a joint return, must sign
Line 4-C where indicated. If someone other than the taxpayer or spouse completed this
Enter the total estimated tax payments plus any prior year credits. return, indicate by checking yes or no if we may contact your tax preparer with
questions regarding this return. In either case, the tax preparer must sign in the
Line 4-D area so designated.
Enter the total of Lines 4-A, 4-B and 4-C.
SECTION E: Page 2 of Form R will need to be completed if you have income
Line 5 other than wages as reported on your W-2(s). Completion of Section E does
Enter total of Line 3 minus Line 4-D. If Line 3 is greater than Line 4-D, a not replace the need to attach copies of federal schedules and other supporting
balance is due, and a payment must accompany this return. (If the balance is documents. Indicate amounts earned in each city as applicable. See more
$10.00 or less, no payment is necessary, but the return will still need to be filed.) detailed Section E instructions on page 2 of Form R.
If Line 4-D is greater than Line 3, proceed to Line 8 (or Line 6 if filing after the
due date). NOTE: Section E should be completed before proceeding to page 1 of the
return if you have taxable income that is not shown on a W-2.
Line 6
If your return is filed after the due date, a late filing fee may be added, and any SCHEDULE Y: On page 2 of Form R is a Business Apportionment Formula
balance due may be subject to penalties and interest. (See Item 16 of the used to compute the portion of net profits allocable to Brookville, and any other
General Information.) areas when business is conducted both inside and outside the city. If the
Business Apportionment Formula is used, amounts allocated to Brookville
Line 7 should be entered in Section E.
Enter total of Line 5 plus Line 6.
NET OPERATING LOSS WORKSHEET: Complete this worksheet to
Line 8 calculate any applicable prior year losses. Enter the total from Column D on
If Line 4-D is greater than Line 3, indicate the amount to be refunded and/or the Line B, Section E, Page 2 of Form R to deduct any available net operating loss.
amount to be credited to your next year tax liability. Refunds and/or credits of
amounts $10.00 or less will not be issued. ASSISTANCE: For free assistance in completing this return, or if you have
any questions, please contact the Income Tax Office. We are located in the
Vandalia Municipal Building at 333 James E. Bohanan Memorial Dr, Vandalia,
Ohio. Office hours are 8:00 A.M. to 5:00 P.M. Monday through Friday. Phone
(937) 415-2240 or toll-free (866) 898-5891 or visit our website at
www.vandaliaohio.org.

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