Form Ir-L - Individual City Income Tax Return

Section A – Additional Taxpayer Information

NOTE:

UNLESS ACCOMPANIED BY COPIES OF APPROPRIATE FEDERAL SCHEDULES OR FORMS

AND PAYMENT OF THE TOTAL AMOUNT DUE (LINE 15) THIS FORM IS NOT A LEGAL FINAL RETURN.

Has your federal tax liability for any prior year been changed this year as a result of an examination by the internal revenue service?

YES

If yes, has an amended return been filed for such year or years?

YES

Did you receive or apply for a refund from any other municipality in 2012?

YES

If yes, give name of municipality _________________________________________________ amount of refund _______________ year refund was for ______________.

Section B – Part Year Filing W-2 Wages & Withholding Credit Worksheet

If there are discrepancies in the calculations below (such as the employer has not withheld correctly) additional tax may be due.

A single W-2 showing withholding for more than one city cannot be calculated on this worksheet. Please call for assistance.

H-1

H-2

H-3

TOTAL

Carry Totals to Front of Return:

Taxable Wages (Column F) to Line 1A

(Sum Lines 1 thru 6 Column F & H)

Withholding Credit (Column H) to Line 5B

****5B

*Hamilton, New Miami, Eaton and BC Annex

**Phillipsburg Only: For Lines 1 through 6, Compare

***New Paris Only: For Lines 1 through 6, Compare

Only: For Lines 1 through 6, Compare Column H

Column H to Column H-2: circle the lesser of the two

Column H to Column H-3: circle the lesser of the two

to Column H-1, circle the lesser of the two

amounts for other city withholding or the largest amount for

amounts. Next Total all of the circled amounts &

resident city withholding. Next, Total all of the circled

put the total at the bottom of Column H.

amounts together & put the total at the bottom of Column H.

****For Part Year Resident Only: Carry the TOTAL Withholding Credit (including resident city and/or another city withholding) to Line 5B on front of return.

Section C – Other Taxable Income Profit or (Loss)

Do You Have Employees Working in This City?

Do You Use Sub-Contract Labor to Perform Work in This City?

Yes,

Employee W-2’s Must Be Submitted to this Office By

February 28, 2013

Yes,

1099’s Must Be Submitted to this Office By

February 28, 2013

Attach All Federal Schedules

If TOTAL is:

Supporting Profit or (Loss) Below

Schedule C

- Business Income

Profit

All Cities:

Enter Total Profit on Line 2A of return.

Total Profit (Loss) from Line 31 Schedule C

New Paris: Include Only Oct Nov Dec 2012 Profit or (Loss).

Schedule E

– Rental Income

Loss

Hamilton, New Paris & Butler County Annex:

Loss may be carried forward 3

Total Profit (Loss) from Line 21 Schedule E

years. A net operating loss by a business or profession cannot be deducted from W-

2 Wages. Enter Total Loss on Line 2B of return.

Schedule F

– Farm

New Paris: Include Only Oct Nov Dec 2012 Profit or (Loss).

Total Profit (Loss) from Line 36 Schedule F

Eaton & Phillipsburg:

No loss carry forward is allowed. A loss is allowed against

Schedule K-1

– Partnership Income

W-2 wages, but is limited to the amount of W-2 Wages that have tax withheld to the

resident city or the portion of W-2 Wages that tax is due on to the resident city. Enter

Total Profit (Loss)

Allowable Loss on Line 2A of return.

New Miami:

Current year Loss may be carried forward for 5 years OR your current

TOTAL

year loss can be deducted against W-2 Wages, but is limited to the amount of W-2

Wages that have tax withheld to the resident city or the portion of W-2 Wages that tax

Read Right Hand Column for Instructions to Carry Profit or

is due on to the resident city. Enter Allowable Loss on Line 2A to apply against W-2

(Loss) to front of Return.

wages OR Enter Total Loss on Line 2B to carry forward.

If only a portion of the Schedule Profit or (Loss) is taxable to the city, please note the percentage taxable to this city on federal schedule and input the reduced figure in the

appropriate box above. See Instructions for further explanation.

Section D – 2012 Short Form

City Tax Assistance is Free

DID YOU HAVE W-2 INCOME?

YES

Available on a First Come First Serve Basis

DID YOU OWN RENTAL PROPERTY?

YES

Office Hours:

DID YOU PARTICIPATE IN A BUSINESS OR

YES

Monday–Friday, 8:30 a.m.-5:00 p.m.