Form R - Income Tax Return Form - 2014 Page 2
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2ALL W-2(S) AND FEDERAL SCHEDULES LISTED BELOW AND OTHER
SUPPORTING DOCUMENTS MUST BE ATTACHED TO THIS RETURN.
SECTION E INSTRUCTIONS
SECTION E
INCOME OTHER THAN WAGES
Complete this section only if you had income
List all income below from sources other than wages. Show the amount in the appropriate section below based on the location
other than salaries or wages.
where the income/loss was derived and indicate the location. Attach schedules to support each entry. Please refer to the Business
Column A - Enter amount of profit or loss from
Income Tax Return to report income/loss for the Butler Township JEDZ or the Clay Township-Clayton JEDD.
Federal Schedule C and indicate location (attach
Schedule C). If Schedule Y is used, enter the
INDIVIDUALS & SOLE PROPRIETORS
amount here for each location.
Column A
Column B
Column C
Column D
Column E
Column B - Enter amount of gain or loss from
Income (Loss) from
Rental Income
Miscellaneous
Total Other Income (Loss)
rental properties and indicate location (attach
Net Operating Loss
Schedule C
(Loss) from
Income
(Total to Column 2
Schedule E).
(Clayton only)
Location
(or from Schedule Y)
Schedule E
(Specify)
not less than $0)
Column C - Enter income amounts from any
other taxable sources, i.e., Form 1099 (MISC),
Form 4797, Schedule K-1, etc. and any other
miscellaneous income (attach schedules).
Column D - The City of Clayton allows a loss
carry forward of no more than five (5) years
immediately following the year in which the
loss occurred. Enter the allowable NOL here.
Rents paid to (Name and Address):
Column E - Enter total of Columns A through
D. Carry total to Column 2 (not less than $0).
Column 1
Column 2
Column 3
Column 1 - Enter total of all salaries and wages.
Salaries, Wages, Commissions
Other Income (from Column E not less than $0)
Total Taxable Income
Column 2 - Enter any net gains from Column E.
Attach W-2(s)
Attach Schedules
(Column 1 + Column 2)
Do not enter any amount less than $0.
Column 3 - Enter the total of Column 1 and
Total to Line 2
Column 2. Carry total to Page 1, Line 2.
SCHEDULE Y
BUSINESS APPORTIONMENT FORMULA
Use this schedule if engaged in business in more than one city, and you do not have books and records which will disclose with reasonable accuracy what portion of the net
profits is attributed to that part of the business done within the boundaries of the city or cities involved.
A. Located Everywhere
Step 1. Original cost of real and tangible personal property ………………………………………..
$
Gross annual rents multiplied by 8 …………………………………………………………. $
Total Step 1 …………………………………………………………………………………………………………………..
$
Step 2. Gross receipts from sales made and work or services performed …………………………………………………………… $
Step 3. Total wages, salaries, commissions and other compensation of all employees ……………………………………………...
$
B. List city portion of the above 3 steps in spaces below and compute percentage of each appropriate city (B divided by A)
VANDALIA
BROOKVILLE
UNION
CLAYTON
WEST MILTON
$
$
$
$
$
Step 1
%
%
%
%
%
$
$
$
$
$
Step 2
%
%
%
%
%
$
$
$
$
$
Step 3
%
%
%
%
%
Determine average
percentage by dividing
Average
total percentages by
%
%
%
%
%
number of percentages
Percentage
used.
Multiply adjusted net
TOTAL
income by the average
$
$
$
$
$
percentage for each city
INCOME
and enter allocable
amount by city in the
space.
Balance of adjusted net income …………………………………………………………………………………………………………...
$
Total adjusted net income …………………………………………………………………………………………………………………
$
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