Form L-1 - City Income Tax Return For Individuals - 2016 Page 3

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INSTRUCTIONS FOR FORM L-1
GENERAL INSTRUCTIONS
SPECIFIC INSTRUCTIONS
2016
WHO MUST FILE -
ATTACH A COPY OF PAGE 1 OF YOUR
FEDERAL INCOME TAX RETURN TO
THE END OF THE RETURN.
 All residents age 18 or older, unless exempt, that lived in Lakewood at
any time during the tax year (January through December) whether or
Line 1 – Please use Table A and attach all city copy W-2s to the designated
not this is a permanent home. If exempt, see "Taxpayer Exemption"
area on the front of the return. Enter total from Table A, Section A-2, Column
below.
1.
 Resident or non-residents that have business including rental income
Line 2 – Please enter additional income not reported on Tables A or B. This
(Schedule C and Schedule E filers only) in Lakewood. If you have a net
2016
includes any gambling winnings earned in
. Please attach all city copy W-
loss you are still required to file a return.
2Gs, 1099-MISCs, and 1099-Ks to the designated area on the front of the
 Non-residents who worked in Lakewood and for whom their employer
return.
did not withhold income tax.
TAXPAYERS AND/OR SPOUSE EXEMPTION - If you are not required to pay
Line 3 – Add Lines 1 and 2. This is your non-schedule taxable income.
city income tax, please complete Table D, sign and date the return, and mail
Line 4 – Please use Table B on the back of the tax form and attach copies of
to us before the federal filing deadline.
all appropriate federal schedules to the end of the return. Enter total from
DECEASED TAXPAYERS - If the taxpayer died before filing a return for the
Table B, Column 6, Line 9.
current year, the taxpayer's spouse or personal representative may have to
Line 5 – Multiply Line 3 by 1.5% or .015.
file and sign a return for the person who died. The person who files the
return should write "DECEASED" and the date of death in the contact
Line 6 – Enter total from Table A, Section A-2, Column 2.
information portion of the tax return. When signing the tax return, write
Line 7 – Enter total from Table A, Section A-2, Column 6.
"DECEASED" in the space provided for the signature. Spouse should sign as
Line 8 – Add Lines 6 and 7.
"Surviving Spouse" and agent should sign as "Personal Representative".
WHEN & WHERE TO FILE - File as early as possible with the City of Lakewood -
Line 9 – Subtract Line 8 from Line 5.
Division of Municipal Income Tax Office located at 12805 Detroit Avenue,
Line 10 – Enter total from Table B, Column 6, Line 16.
Suite 1, Lakewood, Ohio 44107 on or before the federal filing deadline
following the close of the tax year. If the due date falls on a weekend or legal
Line 11 – Add Lines 9 and 10.
holiday, file by the next business day.
2016
Line 12 – Enter the total amount of
estimated income tax payments and
EXTENSION(S) OF TIME TO FILE – A federal extension will extend the
unused prior year credits. Up-to-date estimate amounts are available through
municipal due date to the federal extension due date. Please submit a copy
the Lakewood E-Preparation service at If your
of the federal extension to the Lakewood Municipal Income Tax Office by the
records do not agree, please enter the amount you have paid and attach
original due date for filing the return.
documentation to the end of the return.
METHOD OF PAYMENT – Checks or money orders should be made payable to
Line 13 – Subtract Line 12 from Line 11 and proceed to Line 16. This is the net
CITY OF LAKEWOOD – DIVISION OF TAX. Amounts less than $10.00 need not
income tax due. If the difference is less than $10.00, you have overpaid. Enter
be remitted. There will be a $30.00 charge for dishonored checks.
zero (0) and proceed to Line 14.
Visa, MasterCard, Discover, or American Express may also be used for
Line 14 – If Line 12 is greater than Line 11, and not less than $10.00, you have
payment of municipal income tax.
To charge the amount of tax due,
overpaid. Subtract Line 11 from Line 12 and enter amount of overpayment on
complete the Pay By Credit Card – MasterCard/Visa/Discover/American
Line 14.
Express box next to the signature lines on the front of the tax return. The
Line 15 – Using overpayment on Line 14, enter the amount to be credited
amount charged may be considered a cash advance with interest starting
and/or refunded on the appropriate line. Proceed to Line 17.
from the date recorded.
HEADING – Print or type your name, address, phone number, and social
Line 16 – If Line 11 is greater than Line 12, and not less than $10.00, an
security number in the spaces provided. If you are filing a joint return, print
amount is due to Lakewood. Subtract Line 12 from Line 11 and enter the tax
your spouse’s name and social security number as well.
you owe on Line 16.
AMENDED RETURN – If you are amending a tax year be sure to indicate the
2016
Line 17 – Enter the amount from Line 11. Your
tax amount is used to
tax year that you are amending in the space provided. If you are amending
2017
determine your
tax estimate. If you anticipate earning more or less
your Lakewood return based upon an amended return that you filed with the
2017
2017
income in
, use Form L-ES to determine your
estimate. Quarterly
I.R.S., you must include a copy of the amended Federal return, including any
payments of estimated tax must be made if the anticipated tax due is over
applicable schedules that pertain to the amendment. If you are filing an
$200.00.
amended Lakewood return based upon an audit that the I.R.S. conducted,
2017
Line 18 – Multiply Line 17 by 25% (.25). This is your
first quarter
you must include documentation pertaining to the audit and note any
estimate amount.
changes that were made by the I.R.S. to reduce or increase your taxable
income.
2017
Line 19 – Enter amount from Line 15 to be credited towards your
estimated tax liability.
OTHER INFORMATION – The information requested here can help avoid
notices being sent to you requesting additional information.
Line 20 – Add Lines 16 and 18, and subtract Line 19. Enter this amount on
1.
Indicate your filing status. Taxpayers who prepare their federal and
Line 20. This is the amount due to the City of Lakewood. Amounts less than
state tax returns using the “married filing separate” status may still file a
$10.00 need not be paid. Make your check or money order payable to the
joint return for the City of Lakewood. Filing a joint return will neither
CITY OF LAKEWOOD – DIVISION OF TAX.
increase nor decrease your City of Lakewood tax liability.
SIGNATURE – Both the primary and joint taxpayers (if applicable) must sign
2.
If you moved, enter the date of your move and your previous and/or
the return before submitting it to the City of Lakewood. If someone other
present address.
than the taxpayer(s) prepared the return, this person should also sign the
3.
Please be sure to attach ALL supplemental documents requested per
return. A return is not “filed” within the meaning of the law until signed by
these instructions and the instructions found on the form itself.
the taxpayer(s) or an agent legally authorized to sign for such taxpayer(s).

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