Form I-2 - Annual Federal Employee Occupational License Tax Return Page 3
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4INSTRUCTIONS FOR PREPARING FORM I-2
This form is to be used only by Federal Employees whose Employers do not withhold or partially withheld local payroll
taxes. A copy of the W-2 must be included with the annual filing. If you worked for more than one Federal Agency,
separate I-2 Forms should be completed for each Agency and a copy of Form W-2 must be attached for each I-2 Form
submitted.
Line 1.
Enter the gross amount of salary, wages, and other compensation for the year per Federal Form W-2. Note:
Generally, this amount is total compensation before deductions. Deferred Compensation and Non-Cash Fringe Benefits
must be included in the gross figure entered on Line 1.
Line 2. Enter the amount of salary, wages, and other compensation for working time spent outside the physical limits of
Louisville Metro (Louisville Metro includes the area within the boundaries of Jefferson County, Kentucky.) Complete the
“Computation Sheet for Income Earned Outside of Louisville Metro, KY” on the back of Form I-2 and enter the figure from
Line E of the computation sheet on Line 2.
Line 3. Subtract Line 2 from Line 1 and enter the resulting amount.
Line 4. In the appropriate blocks, enter the amount of Line 3 subject to each tax. In Column A, enter the amount of Line
3 multiplied by the Louisville Metro, KY, tax rate of 1.25% (.0125). In Column B, enter the amount of Line 3 multiplied by
the Mass Transit tax rate of .2% (.0020). In Column C (residents only), enter the amount of Line 3 multiplied by the
School Board tax rate of .75% (.0075). Individuals who reside outside of the boundaries of Jefferson County, Kentucky,
are exempt from the School Board Tax.
Lines 5(a) and 5(b).
Add Columns A, B, and C of Line 4 if you reside within the boundaries of Jefferson County,
Kentucky. Add Columns A & B of Line 4 if you are a non-resident. The Non-Resident Certification Statement must be
completed if you are claiming a refund as a non-resident of Louisville Metro, Kentucky.
Line 6. Enter on this line the total amount of occupational taxes withheld by your federal employer from your earnings.
Do not include amounts withheld from your earnings by any other employer.
Line 7. Subtract Line 6 from Line 5(a) or 5(b) and enter the resulting amount.
Line 8. Enter the amount of penalty and interest if filed and/or paid after the due date. See the information given below
under the caption “Penalty and Interest”.
Line 9. Add Line 7 and Line 8. Enter the resulting amount.
Line 10. If Line 6 is greater than Line 5(a) or 5(b), enter the amount to be refunded.
Who Must File: Service payments to non-resident, military personnel are exempt from state and local taxation under the
Soldiers and Sailors Civil Relief Act. Members of the Kentucky National Guard are exempt from all local occupational
taxes as to income received for active duty training, unit training assemblies, and annual field training. All other federal
employees whose earnings within Louisville Metro, Kentucky, were from salaries, commission, or other compensation
received from a federal agency, and on which occupational license taxes were not withheld or not fully withheld [deducted
by the employer(s)], must file an annual return on Form I-2. If a federal employee conducted a business, or was self-
employed at any time during the calendar year covered by his or her Form I-2 return, he or she must file a separate
(additional) net profit return on Form OL-3. If the taxpayer is deceased, the return(s) must be filed by his or her legal
representative.
Special Instructions for Military Personnel Only: Service payments to non-resident military personnel are exempt from
state and local taxation under the Soldiers and Sailors Civil Relief Act. If your earnings were for military duty and you are
not a resident of the State of Kentucky, please complete the exemption portion for Military Personnel and the certification
statement of this form.
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