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Line By Line Instructions for Individuals
1. Enter your total gross compensation before any payroll deductions. (largest amount on your W2) Line By Line Instructions for Individuals
1a. Warren Tax Withheld from your W2(s) 1. Enter your total gross compensation before any payroll deductions. (largest amount on your W2)
1a. Warren Tax Withheld from your W2(s) 1b. Total Tax Paid to other cities. Not to exceed 2.5% per each W2 form based on the figure reported in Box 18 of your W2.
1c. Non-Taxable Income (Attach Explanation) 1b. Total Tax Paid to other cities. Not to exceed 2.0% per each W2
must
1d. Total Warren Taxable Wages (total of all W2 Forms). Gross. (Adjusted Gross multiplied by 2% = X, Form 2106 less X = deductible amount.)
1d. Total Warren Taxable Wages (total of all W2 Forms). If you have Self-Employment, Rental Income, or Gambling Winnings complete Page 2, otherwise continue to Line 5.
5. Amount subject to Warren Income Tax, Total from 1d. If you have Self-Employment, Rental Income, or Gambling Winnings complete Page 2, otherwise continue to Line 5.
6. Warren Income Tax—Multiply Line 5 by 2.5% 5. Amount subject to Warren Income Tax, Total from 1d.
6. Warren Income Tax—Multiply Line 5 by 2% 7. Credits (a) Warren Tax Withheld by Employer from Line 1a
7. Credits (a) Warren Tax Withheld by Employer from Line 1a instructions) (b) Income Taxes paid to other cities (see 1b for limit
(b) Income Taxes paid to other cities (see 1b for limit instructions) (c) Payments on Current Declaration (or Credit). The total of all estimates and carry-forward amounts you
have on your account . (Verify totals online using your pin # or call the office)
(c) Payments on Current Declaration (or Credit). The total of all estimates and carry-forward amounts you
(d) Tax Incentive Program Credit (Approved applicants only) (x) Total Credits Allowable, add (a), (b), and (c) have on your account . (Verify totals online using your pin # or call the office)
8a. Balance of Tax Due (Line 6 less Line 7x) (x) Total Credits Allowable, add (a), (b), and (c)
8b. Penalty (5% for 1st Month, 10% for 2nd 8a. Balance of Tax Due (Line 6 less Line 7x) Month, 15% for 3rd Month), Interest (1.5% per month), Late Filing Fee ($30.00). An
8b. LateExtension form or submit a copy of the Federal Extension.) Filing Penalty of $25 per month or fraction of a month (maximum $150), Late Pay Penalty of 15% of the unpaid balance,
Interest (for rates visit http://warren.org/city_departments/income_tax). An EXTENSION ONLY APPLIES TO THE LATE FILING
FEE. The Extension must be filed before the due date (complete our city Extension form or submit a copy of the Federal Extension.)
9. Tax Due, Payable to “Warren City Income Tax”. Payment is due by the due date to avoid additional Penalty and Interest Charges. Line By Line Instructions for Individuals Page 2
SECTION A - Profit or (Loss) from business or profession, sole proprietorship, partnership, or corporation) Line By Line Instructions for Individuals Page 2
1. Enter the Net Profit or (Loss) from Business or Profession. SECTION A - Profit or (Loss) from business or profession, sole proprietorship, partnership, or corporation) Note: Losses are entered as a zero.
1. Enter the Net Profit or (Loss) from Business or Profession. 2. Total Net Profits (do not reduce income amounts by loss amounts)
2. Total Net Profits SECTION B - Income from Rents
SECTION B - Income from Rents Enter the Net Profit or (Loss) from Federal Schedule E.
SECTION C - All other Taxable Income Enter the Net Profit or (Loss) from Federal Schedule E.
SECTION C - All other Taxable Income Income From Partnerships, Estates & Trusts, Fees, Tips, Commissions, Gambling Winnings, and Miscellaneous Income.
Income From Partnerships, Estates & Trusts, Fees, Tips, Commissions, Gambling Winnings, and Miscellaneous Income. TOTAL - From Sections A, B & C (do not reduce income amounts with loss amounts). Enter on Page 1, Line 2
TOTAL - From Sections A, B & C. Enter on Page 1, Line 2
Instructions for Businesses Page 2
SECTIONS A, B, C - Follow Instructions as indicated for Individuals. Instructions for Businesses Page 2
SECTIONS A, B, C - Follow Instructions as indicated for Individuals. SECTION X - Reconciliation with Federal Income Tax Return (Copy of Federal Tax Return is REQUIRED)
SECTION X - Reconciliation with Federal Income Tax Return (Copy of Federal Tax Return is REQUIRED)
ELECTRONIC FILING
You may use the EFile option if you are reporting income from a W-2 in which Warren tax was ELECTRONIC FILING
withheld, no city tax was withheld, or if you have 1099 income. You may use the EFile option if you are reporting income from a W-2 in which Warren tax was You are not required to mail
your returnwithheld, no city tax was withheld, or if you have 1099 income. . You are not required to mail
your returnYou may use the . EFile option if your only income is from W-2 earnings and you have tax withheld
You may use the to a city other than Warren, Ohio; however, EFile option if your only income is from W-2 earnings and you have tax withheld you are required to mail a copy of your W2(s)
to a city other than Warren, Ohio; however, within 30 days of the filing due date. you are required to mail a copy of your W2(s)
If you have other income as reported on Federal Schedule C, E, 1065, 1120, 1120S, etc., you can within 30 days of the filing due date.
If you have other income as reported on Federal Schedule C, E, 1065, 1120, 1120S, etc., you can also use the EFile option to calculate and/or file your return; however, you are required to
also use the mail the return EFile option to calculate and/or file your return; however, within 30 days of the filing due date along with copies of the schedules. you are required to
mail the return within 30 days of the filing due date along with copies of the schedules.
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