GENERAL INFORMATION: call our Information Line at 216-433-4115 or our office at 216-433-1533
FORMS: City Hall 6161 Engle Rd., Brook Park, OH 44142, or log onto our website at:
ADDITIONAL WEBSITE: , click Laws, Acts & Legislation,
then click Ohio Revised Code, then Title VII, and Chapter 718
These tax forms have been designed to make your filing as easy as possible. Since we have attempted to make the form self-
explanatory, most line-by-line instructions have been omitted. However, the following should be noted:
- IN THE DESIGNATED BOX ENTER SOCIAL SECURITY NUMBER(S), BUSINESS ENTER FEDERAL IDENTIFICATION .NUMBER
- If you are filing for other than a calendar tax year (businesses only) please complete the fiscal year information.
- Please fill in move in, or move out dates for proper tax calculation. If move out, provide new address information.
...If no move in date entered, 1/1/06 will be used.
- If you are filing Federal Form 2106 for Business Expenses, you must also submit a copy of your Federal Schedule A.
..Expenses shown on 2106, must follow Federal Guidelines and are subject to City audit. 2106 submissions consisting solely
..of.line 4 expenses are not accepted unless filing as a qualified performing artist, fee-basis state or local government offical
or.and individual with disability.
In addition to qualifying wages, other taxable incomes include, but are not limited to tips, bonuses, lottery, profit shar-
ing, stock options, gifts of any type for services rendered, directors fees, dismissal or severance pay, vacation and sick pay,
supplemental unemployment benefits (sub pay) and other compensation paid by an employer before deductions of any kind,
and the net profits from the operation of a business, profession or other enterprise, including rental income. Any amount
received on a sale of tangible personal property or real property used in business, in excess of book value, shall be treated as
taxable income under the ordinance to the extent of depreciation allowable after January 1, 1967. (Business entities that are
not C corporations, but required to file as a C corporation, are subject to Section 291 depreciation recovery on Section 1250
property) Definitions of qualifying wages can be found in ORC CHAPTER 718.03 and CHAPTER 1703 of the Brook Park cod-
Important information for estimated taxpayers. No penalty shall be assessed if the aggregate installment payments of esti-
mated taxes received shall be no less than ninety percent (90%) of the actual taxes due or one hundred percent of the actual
prior year’s tax provided that the return for the prior year’s tax reflected a twelve month period and a return was filed for the
preceding year. Effective for the tax year 2004 and beyond.
Do not compute Brook Park tax on interest, dividends, pensions, Social Security, welfare insurance benefits, active military
pay, alimony received, and earnings for those age 17. If you turned 18 during the tax year, you are considered 18 for the full
year. Do not include compensation attributable to a Section 125 plan as outlined in the IRS Code.
Losses from rental or business activity cannot be deducted against W-2 or 1099 wage income, or other business income.
Gross Income: Income you defer is taxable to the City of Brook Park IN THE YEAR YOU DEFER IT. (Includes deferred
income described in Section 3121 (v)(2)(c) of the Internal Revenue Code as well as Section 401(k) or 457 wages.
Refunds requested for under 18 years of age must be submitted with a copy of birth certificate or drivers license. Refund
requests without proper documentation will not be processed. If you turned 18 during the tax year, you're considered 18 for the
full year. Residents claim must be made within three years from the date of payment thereof. Taxpayers not required to file a
return other than a Request for a Refund, use January 31st of the following year as the due date of the return.
We Now Accept:
You can pay estimated tax payments via tax connect
online payment system.
USE THIS COMPUTER PRINTED FORM: otherwise be sure to include your Brook Park assigned account number on the
...generic form used.
Carefully complete each line of the return.
Sign and date your return.
Have preparer sign return, and supply us with his or her address, social security number, and telephone number.
Attach copies of your W-2’s and 1099’s for taxable income and any necessary schedules.
• Include your check made payable to CITY OF BROOK PARK, OHIO for the amount of tax due (Line 9 + 12 + 13 + E7).
• A filing indicating an amount of less than five dollars ($5.00) shall not be collected or refunded. An account with accumulative
...amounts due or overpayments exceeding the five dollar ($5.00) limitation shall, pursuant to statutory provisions, become
.collectable or refundable.
IF NOT PAID TIMELY AND IN FULL, PENALTY AND INTEREST WILL BE ASSESSED.
If overpayment is claimed, complete Lines, 10 and 11 to designate CREDIT OR REFUND.