City Of Warren, Ohio - Income Tax Forms - 2005 (Page 2 of 2) in pdf

What Income is Subject to City Income Tax?

What Income is NOT Subject to City Income Tax?

1. Wages, salaries and other compensation.

1. Interest or dividend income.

2. Bonuses and tip income.

2. Pension and retirement income.

3. Commissions, fees and and other earned income.

3. Social Security.

4. Sick pay.

4. State unemployment benefits.

5. Employer supplemental unemployment benefits (SUB pay).

5. Alimony.

6. Employee contributions to retirement plans.

6. Military pay allowances (by members of the Armed Forces of the

7. Net rental income.

United States).

8. Net profits of business or profession, corporation, etc.

7. Earnings of persons under 16 years of age.

9. Income from partnerships, estates, trusts, and limited

8. Capital gains and losses.

liability companies.

9. Royalties.

10. Ordinary gains and losses as reported on federal form 4797.

Visit for additional information.

11. Distributions of S Corporations.

12. Lottery, gaming, and wagering winnings, (no minimum).

Attach a copy of your 1040, 1040A, or 1040 EZ (page1) to individual tax returns.

FORM FR SPECIFIC INSTRUCTIONS

Your tax return will not be considered filed if not attached.

NET PROFITS - BUSINESS

OTHER

INDIVIDUALS

2106 Expenses: Employee Business expens-

Complete the name and address informa-

Corporations, Partnerships, S Corporations,

es which are included on federal Form 2106 or

Proprietorships,

Estates

and

Trusts,

tion and social security number(s) where

appropriate schedule, are reported on line 1c.

Associations, and other business entities com-

requested. List wage information from form(s)

Recognized only when the expense incurred

W-2 where requested. If you have other

plete page 2 of form. Net profits shall be deter-

applies to gross earnings that are in the jurisdic-

income (income other than reported on form

mined on the basis of information used for fed-

tion of the City of Warren. This deduction is per-

W-2), complete page 2. Follow line item

eral income tax purposes, reconciled to city tax-

mitted only to the extent allowed on the taxpay-

able income.

instructions on form.

ers Federal Income Tax Return. Federal schedule

A and Form 2106 will need to be attached.

A tax return is required is to be filed even

To compute your tax and final balance com-

Allowable expenses will be reduced by the

though there is a net operating loss.

plete the credits section. Follow line item

appropriate portion of 2% of the Taxpayers

instructions on form. Balance due on line 9

Federal Adjusted Gross Income.

must be paid in full. To report other income

S Corporation will be treated as a partnership,

(income other than shown on form(s) W-2),

Business Losses: A business loss of a previ-

for Warren City tax purposes.

complete page 2, as indicated, and attach a

ous tax year shall not be allowed or carried forward

copy of federal schedules. Follow line item

to reduce the tax due in any subsequent year.

instructions.

Complete the name and address information,

Losses from any business activity or occupation

and federal employer identification number,

not subject to withholding under the ordinance

where requested. Follow line item instructions.

may not be deducted from income received or tax

Short Form Filers: If all your income is

Proceed to page 1, line 2 to compute the tax and

withheld for services performed for an employer or

reported on form(s) W-2, simply complete

final balance. Attach a copy of federal sched-

from income received from the net profits of any

lines 1, 1a, 1b, 1d, then skip to line 5 and com-

ules.

other business activity or occupation.

plete the rest of the form. Sign the return,

attach W-2’s and mail in form.

Part Year Resident: Attach computation of

Schedule X - Reconciliation with Federal

part year allocation, if applicable. Indicate date of

Income Tax Return. Use Schedule X on page 2

Years of Age: If you turned 16 years of age

move to or from Warren.

to reconcile federal taxable income to city tax-

during the year only the income earned after

able income. (This Schedule is not intended for

your birthday is subject to city income tax.

Extension of Time to File: You must file a

individual or W-2 only filers.)

Attach explanation with your computation.

Warren City Extension form, and pay any amount

due on or before the filing deadline (April 15th) to

Schedule Y - Business Allocation Formula.

avoid any interest or penalties; this is not an

Declaration of Exemption: If you are not

Use Schedule Y to compute the portion of net

extension to pay your taxes. Attach a copy of the

subject to Warren Income Tax for the taxable

profits allocable to Warren when business is

City Extension to the return at the time of filing.

year, (please see above what is taxable and

conducted both inside and outside the city. If

(City Extension forms furnished upon request).

what is non taxable), complete the exemption

business is located in Warren and not prorated

form and return to the tax office signed and

to other cities, Warren is taxable at 100%.

Penalty and interest: Failure to file a timely

dated. Those who are on welfare or A.D.C.

return is a $30.00 late fee, plus the following

must file the exemption form yearly.

charges. Interest 1

% per month. Penalty:

Schedule Z - Partners’ Distributive share of

5% for up to one month late, 10% for up to

Net Income: Use Schedule Z to allocate

Retired: Those who are retired and have

two months late, 15% if three or more months

Partnership net income to partners. For assis-

rental property or business income must file a

late.

tance, contact the Income Tax Department.

yearly return with the City of Warren.

Declaration of Estimated Tax: A declaration

of estimated tax must be filed by every person

Lottery, gaming, and wagering losses cannot

and business entity whose tax is not withheld, or

be used to offset winnings.

who anticipates tax liability. The declaration must

be filed by April 15, of each year, or within four

Federal form 1040 (page 1) MUST be attached

months after the beginning of the fiscal year and

to your Warren City return.

must be accompanied by at least 22

% of the

estimated tax. The remaining installments will be

billed by the City Income Tax Department.

Sign and date the return. A return is not

considered filed unless signed.

City Of Warren, Ohio - Income Tax Forms - 2005 Page 2

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