Toledo Non-Resident Individual Tax Return Form Instructions

For Steps 1, 2 and 3 of this formula enter in column A the amount located everywhere and in column B list the amount

located only within Toledo. In Column C, list the result of dividing the amount in column B by the amount in column A.

Step 4 Total the percentages shown in column C. Step 5 divide the percentage shown in Step 4 by the total number of

percentages used. Please note that just having an entry in column A Everywhere for any one step and no entry in

column B for located in Toledo does not mean that that percentage wasn’t used. If there is an entry in the everywhere

column that counts as a percentage used even if the percentage in Toledo is zero.

Note that in Step 1 that it is the average original cost of real and tangible personal Property and/or the gross annual

rentals multiplied by 8 and added together if both are used to determine the value of tangible and real business

property.

If you have multiple Schedule C’s where the amount of income attributable to Toledo is different with each business,

you will need to complete separate Schedule Y’s for each business and attach them to the return when filing.

SCHEDULE Y-1 RECONCILIATION OF SCHEDULE Y WAGES TO WITHHOLDING RETURNS

The purpose of this schedule to provide a place to explain any reasons why Toledo would not have received 2.25% tax

on the wages shown in Schedule Y Step 2 Located in Toledo.

Line 1 - List the total workplace Toledo wages listed above in Schedule Y that were shown on the Toledo withholding

forms you filed for the tax year covered by this return.

Line 2 - Explain any difference between the total wages for which tax was remitted and the Toledo wages shown on

Schedule Y Step 2.

Line 3 - Enter the Federal ID and name and address of the account under which withholding was remitted if different

than the Fed ID and name shown on this return.

Line 4 - If you issued 1099-Misc to Toledo residents answer yes to this question and please attach copies of those to the

back of this return when filed.

REMEMBER TO ATTACH YOUR PERSONAL W2’S to the side of page 1 of this return in the area so noted. Attach all

applicable schedules for income show in Part B as well as Form 2106 or 2106 EZ and Schedule A and a copy of page 1

of your Federal return to the back of this return when filing.

If this is an amended return please check the box on page 1 upper right corner and include a copy of the originally

filed return.

REMEMBER TO SIGN YOUR RETURN (BOTH SPOUSE MUST SIGN JOINT RETURN) EVEN IF YOU HAVE REQUESTED ANY

REFUND TO BE ASSIGNED TO YOUR RESIDENT CITY. See signature boxes on page 3 of the return.

Toledo Non-Resident Individual Tax Return Form Instructions - 2016 Page 5