Form I-8 Long - Cleveland Heights Individual Income Tax Return - 2009 Page 2
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1
2FORM I-8
TABLE II: NON-WAGE INCOME
(Attach copy of Federal Schedules)
Column A:
Column B:
Column C:
Earned in
Earned Outside Cleveland
Earned Outside Cleveland
Cleveland Heights
Heights and tax rate
Heights and tax rate
1% or more
less than 1%
TAXABLE NON-WAGE INCOME
(MUST attach Federal Schedules from IRS, 1040 Form, Schedules C and/or E and K-1)
1. FEDERAL SCHEDULE C [sole proprietor] INCOME OR LOSS
2. FEDERAL SCHEDULE E [rental, royalties or K-1] INCOME OR LOSS
3. OTHER INCOME OR LOSS (Attach Schedule)
4. TOTAL NON-WAGE INCOME [Add Lines 1, 2, and 3]
5. LOSS CARRYFORWARD (Attach worksheet)
6a. TAXABLE NON-WAGE INCOME ....................{Use on front, Line 1b}
*
Earned in Cleveland Heights [Subtract Line 5 from Line 4]
6b. TAXABLE NON-WAGE INCOME [Subtract Line 5 from Line 4]
Earned outside Cleveland Heights
Total:
6c. TOTAL TAXABLE NON-WAGE INCOME........{Use on Front, Line 1c}
*
Earned outside Cleveland Heights [Add Columns B and C, line 6b]
If 6a, 6b or 6c is equal or less than zero, enter zero for tax calculation on front.
*
TAX CREDITS Non-wage income or W-2 income with no withholding
7. TAX PAID TO OTHER LOCALITIES (ATTACH COPY OF OTHER CITY RETURN)
8. 1% Tax credit limit [Multiply line 6b in Columns B and C by 1% (.01)]
9. Income limit for tax credit calculation (Smaller of Line 7 and Line 8)
Total:
10. Add Line 9 from Columns B and C ..................{Use on front, Line 4b}
TABLE III: 2106 BUSINESS EXPENSE DEDUCTION
(MUST ATTACH FEDERAL 2106 FORM AND FEDERAL SCHEDULE A TO RECEIVE CREDIT)
1ST EMPLOYER
2ND EMPLOYER
3RD EMPLOYER
4TH EMPLOYER
Income from W-2 Statements
Expenses from Federal Form 2106
[Subtract expenses from income]
............{Use in TABLE I, Column A}
GENERAL INFORMATION AND INSTRUCTIONS
BUSINESS LOSSES AND GAINS
•
Losses can be carried forward up to five years to offset future gains. Losses cannot be carried back against previous gains.
•
Net losses from non-wage income cannot be offset against wage income.
•
Losses and gains from business activities within Cleveland Heights can be offset.
•
Losses and gains from business activities outside of Cleveland Heights can be offset.
•
Losses from activities within Cleveland Heights cannot be offset against gains from activities outside of Cleveland Heights and vice versa.
WHO MUST FILE AN INDIVIDUAL RETURN?
•
Everyone age 18 or over that lived in Cleveland Heights any time during the year 2009. This includes:
Full or part-year residents that maintain a “permanent” residence elsewhere.
Individuals that are domiciled in Cleveland Heights (e.g. own a home) even if they traveled or worked elsewhere.
(Part-year residents are taxed only on the portion of income earned while living in Cleveland Heights. Please indicate if income pro-rated.)
•
Non-resident individuals that worked in Cleveland Heights and did not have employer withholding to Cleveland Heights.
•
Sole proprietors that derived Federal Schedule C or E income from business conducted in Cleveland Heights.
•
If you do not file a return by April 15, 2010, you must file an Extension Request (Form I-9 or copy of Federal Extension).
INCOME:
•
Use the highest wage amount on the W-2.
(Cleveland Heights does not allow income to be deferred for tax at a later date. All income is taxed when earned.)
•
If you have 2106 business expenses to deduct from your wage income, complete TABLE III above and enter result in TABLE I.
•
Must attach copy of 2106 & Federal Schedule A to receive credit.
Examples of Taxable Income
Examples of Non-Taxable Income
•
•
Wages, salaries, bonuses, and other compensation
Interest, dividends
•
•
Commissions, fees, and tips
Pensions, Social Security
•
•
Educational grants (except portion for tuition/fees/books)
Welfare, state-paid unemployment benefits
•
•
Net profit from business (Federal Schedule C)
Workmen’s Compensation, proceeds from insurance
•
•
Income from rental property (Federal Schedule E)
Active Military pay (does not include civilian personnel)
•
•
Deferred compensation contributions, [e.g. 401(k)]
Alimony
•
•
Non-qualified plan contributions
Distributions from deferred comp. or nonqualified plans
•
•
Lottery winnings of $100,000.00 or greater
Third Party sick pay
•
•
Passive or non-passive corp. income reported on K-1
Income from Trusts or Estates
TAX RATE AND CREDITS:
•
The Cleveland Heights tax rate is 2%.
•
There is
1
/
of 1% credit on the income for tax paid to other localities. This can effectively reduce the Cleveland Heights rate to 1.5%
2
•
Credits are only granted for workplace city tax withheld with a copy of the W-2 attached
PAYMENTS
•
Quarterly estimated payments are required during the year that income is earned.
•
The return is to determine actual tax due and reconcile overpayments or underpayments.
•
Outstanding balances after April 15 are assessed 20% penalty. Interest is assessed monthly at the rate of 10% per annum.
•
Please make checks payable to the City of Cleveland Heights and include your account number on the check.
ADDITIONAL FORMS AND INFORMATION AVAILABLE AT
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