Toledo Non-Resident Individual Tax Return Form Instructions

Your paid preparer needs to sign in the appropriate space and give their Name, Address, PTIN and phone number. You

should check the box that will allow us to speak with your preparer if you agree.

PART D NRR WAGE COMPUTATION

This is for use by a Non-Resident whose employer withheld Toledo tax from their wages while they worked outside of

Toledo. PLEASE NOTE THAT THIS FORM MUST BE COMPLETED ENTIRELY AND THAT THE EMPLOYER CERTIFICATION

MUST BE SIGNED AND BE INCLUDED WITH THE RETURN WHEN FILED. See additional instructions on our website as to

taxability of wages and definitions of work locations that changed due to revision of Ohio Revised Code Section 718 as a

result of House Bill 5 requirements.

Note that vacation, holidays and sick days do not count as days worked outside of Toledo. Preponderance of the day

rules per OCR 718 will apply.

A separate NRR Wage Computation Section will need to be completed if both spouses on a joint return are claiming days

worked outside of Toledo when Toledo tax was withheld.

Enter in the spaces provided your name, social security number, current address, and a daytime phone number where

we can contact you regarding the information you have listed. Also enter the name of your employer the total wages

for this job the period of time you worked—the dates you started and ended, along with the Toledo tax withheld for this

job in the spaces as indicated. If this is in a township please note that too.

Enter the Street Address, City Village Township, State and Zip Code where you resided at the time you worked for this

employer while working out of Toledo and having Toledo Tax withheld. Please list the type of work you performed or

your job title or classification.

For each date you worked out of Toledo, List the actual street address, city and state and exact days along with the

business purpose for your being at that location. If there is a period of time you worked at that location state the period

in the Exact Date column and total the number of days and list that number in the column for the number of days

worked at each location. If you need additional lines please use the Expanded Log Page that can be found on our

website and include that when filing.

Enter the total number of days worked outside Toledo from the Number of Days column as the numerator over the

number 260 (260 represents 5 days a week 52 weeks a year). Divide the total number of days worked outside Toledo by

260. Enter the result as a percentage for example .2567 = 25.67%

Enter the percentage of time that you just computed on Line 1. On Line 2 enter the wages for the job.

Multiply line 2 by line 1 and enter that amount on Line 3. This is the income you earned outside of Toledo. Enter the

amount from line 3 on Part A Section 2 Wage Adjustment for NRR Line 1. (Note each spouse needs to compute their

wage adjustment separately, if they worked outside Toledo when Toledo tax was withheld).

Please note that if you have no other wage adjustment for unreimbursed business expenses and do not have any non-

wage income, the amount you computed on Line 3 as income earned outside Toledo multiplied by 2.25% (.0225) will be

the amount of your refund that is calculated on Line 28 in Part C.

On Page 3 You will need to Sign and Date the bottom of the NRR WAGE COMPUTATION SECTION AND have your

employer complete and sign the Employer Certification portion of this section. Failure to have this section signed and

completed will result in your form being returned to you and delaying your refund processing. THIS SECTION PART D

NRR WAGE COMPUTATION AND THE EMPLOYER CERTIFICATION MUST BE FILED WITH THE FULL NON-RESIDENT

INDIVIDUAL TOLEDO RETURN.

SCHEDULE Y—BUSINESS APPORTIONMENT FORMULA

For allocation of schedule income that was only partially earned in Toledo. (Note that rental income should not be

allocated, but should be based on actual income within Toledo).

Toledo Non-Resident Individual Tax Return Form Instructions - 2016 Page 4