Toledo Non-Resident Individual Tax Return Form Instructions

Line 16 - Enter total allowable NOL from prior years (there is a five year limit—losses that can be used on the 2016 are

2015, 2014, 2013, 2012 and 2011. Please note that changes to ORC 718 due to HB 5 have changed how losses will be

handled after 2016. Toledo allows 100% of the Toledo allocated loss for 2016 and prior years).

Line 17 - Subtract line 16 from line 15. If less than zero enter zero.

Line 18 - Add amount from Line 9 taxable wage computation or amount from Part A Section 1 Column E (if no part of

Section 2 is used to adjust wages for Form 2106 expenses or for Wages earned outside Toledo having had Toledo tax

withheld).

Line 19 - Add line 17 and 18.

Line 20 - Multiply line 19 by 2.25% (.0225).

PART C FINAL TAX COMPUTATION

Line 21a - Enter the Toledo tax withheld from total line Section A, Line 1C.

Line 21b - Enter Toledo tax withheld from Form W2G.

Line 21c - Total line 21a and line 21b.

Line 22 - Subtract line 21c from line 20.

Line 23a - Enter the total of your estimate payments.

Line 23b - Enter the total of any overpayment from your prior year return that you carried forward to this year

Line 23c - Total line 23a and Line 23b.

Line 24 - Subtract line 23 from line 22. If line 24 is positive you have a Balance due—enter that amount on line 25.

(Note that if line 25 is under $10, do not remit as we will not collect or bill you for that amount). If line 24 is negative you

have an Overpayment, enter this amount on Line 28. (Note that amounts under $10 will not be carried forward nor will

they be refunded). ***Please note that in both cases if the amount is under $10 the return is still required to be filed.

Line 25 - Enter the positive amount from line 24.

Line 26 - Enter the amount of penalty on line 25a the amount of interest on line 26b and the late filing fee on line 26c.

NOTE: Estimate payments are required if you owe more than $200 after credit for tax withheld. If 90% of the tax liability

due for the current tax year or 100% of the tax liability for the preceding tax year is not paid in estimate form by

December 15

of the tax year, you are subject to penalties and interest even if the tax is paid in full by the due date. Note

that the 100% of the preceding tax year must have been for a full 12 month period and that the tax return was filed).

Penalty: Estimates and late filed returns--The penalty is 15% of the amount not timely paid.

Interest at .05% per annum for 2016 and .06% per annum for 2017 will be assessed on each month that the payment was

unpaid. Monthly rate for 2016 is .4167% and for 2017 is .5%.

Late filing fee. Failure to timely file a return by the due date (except for estimate payments) will incur a $25 per month

fee up to $150 for a return filed 6 months late.

Line 26d - Enter the total of line 25a 25b and 25c

Line 27 - Add Line 25 and total amount from Line 26d. This is your total balance due which must be remitted to the

Commissioner of Taxation with this return when filing. Should you not be able to pay, please remit what you can and

file this return timely to avoid a late filing penalty. For Payment by credit/debit card see that link on our website. Note

that if you remit payment via the internet you still must file the paper return with supporting schedules.

Line 28 - Enter the amount of the overpayment from Line 24 that you want to be credited to next year’s estimate tax

and if you want any part of that overpayment refunded to you, enter that amount in the space for refund. Check the

appropriate box or boxes on Page 1 of the return in the upper right-hand corner, if you are requesting a credit carry

forward or a refund. This will help channel your request to the proper area for processing. Further, if you wish to assign

any part of the refund to your resident city, enter the city of residence and sign where indicated just below Line 28.

SIGNATURES:

Even if you assign your refund to your resident city and sign that line, you still must sign your return in the area marked

as SIGNATURE. Both you and your spouse (if a joint return) need to sign and date the return. The return is not

considered filed unless it is signed and remitted to the tax department.

Toledo Non-Resident Individual Tax Return Form Instructions - 2016 Page 3

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