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INSTRUCTIONS

Line 8:

Joint Economic Development District (J.E.D.D.) and other city tax credit is

computed using Worksheet D of the return. The maximum credit allowed for

Name and Address: Complete the name and address information and social security

taxes paid to another city is 50% (1/2) of the tax correctly paid to another city

number where requested. If your name and address are not correctly shown, make any

or J.E.D.D., not to exceed 1% (.01) of the income earned and tax correctly

necessary changes.

withheld for the other city. When the tax is not correctly withheld for city of

employment, an adjustment of credit may be necessary. Proration of income

Individuals who are married may use one Individual Return to file their 2007 returns. You,

results in proration of credit. There is no carry forward or carry backward of tax

as taxpayer, simply complete the left side of the Return and sign it on the lower left in Part

credit to any other tax year. You must attach verification such as W-2’s, other

C where indicated and your spouse completes the right side of the Return and signs it on

cities’ returns, etc.

the lower right in Part C where indicated. When filing this way, either the taxpayer or spouse

name/address/city account number (if known) information is not shown when the return is

Before you complete Worksheet D, look at your W-2’s and separate those

mailed to you. Fill in the complete name/address/city account number (if known)

having a tax rate up to and including 2% from those which have a tax rate over

information for both individuals.

2%. (Most area cities except Dayton, Trotwood, Oakwood & Cincinnati are 2%

or less.)

Check the appropriate box indicating residency. Show the dates that you lived in

Springfield if you were a part-year resident.

Worksheet D-1: On Worksheet D-1 start with the W-2’s that show cities that

have rates up to 2%. Fill in the boxes indicating where the work was performed,

If you were a part-year resident, only the portion of income earned while a resident is

the income earned while working there and the tax paid. Multiply the total of

taxable (unless the income was earned in Springfield while a non-resident). On a separate

other taxes by .5 (or divide it by 2). The result is the allowable credit which

sheet of paper, show the adjustment to income for each taxpayer either through allocation

should be transferred to Part B, Line 8.

or exact amount earned. Show adjustment in Worksheet C, listing taxpayer and spouse

information separately.

Worksheet D-2: W-2’s that show other city tax withheld for cities whose rate

is over 2% (Dayton, Oakwood, Trotwood, Cincinnati, Toledo, etc.) must be

PART A

listed in Worksheet D-2. Since the maximum credit allowed is 1% of income

You may receive a tax return and for various reasons not have to complete Part B. You do

earned in the other city, an additional step is needed to compute the credit. List

not have to complete Part B if you qualify under one of the exemptions listed.

the city where the work was performed, the income earned while working there

and the other city tax correctly paid. In Column D, compute 2% (.02) of taxable

NO TAXABLE INCOME OR NO INCOME

income in Column B. Compare Column C and Column D and write the lessor

ACTIVE DUTY MILITARY ONLY (NO OTHER NON MILITARY INCOME)

amount in Column E. Multiply the total of Column E by .5 (or divide it by 2). The

RETIRED WITH ONLY NON TAXABLE INCOME AS OF ______________

result is the allowable credit which should be transferred to Part B, Line 8.

UNDER 18 YEARS OF AGE FOR ALL OF 2007

For assistance, contact the Income Tax Division at (937) 324-7357.

PART B

INCOME

Line 9:

Add Line 6 through Line 8 for a total of payments and credits.

Line 10:

Subtract Line 9 from Line 5 to compute the balance of your tax liability. If Line

Note:

See listing of examples of types of taxable and non-taxable income on page 2.

9 is more than Line 5, proceed to Line 11.

Line 1:

Total wage and compensation information is reported for each individual on

Line 11:

If Line 9 is more than Line 5, then an overpayment exists. Enter the

Line 1. The taxpayer’s income is reported on the left side of Return and the

overpayment amount on Line 11.

spouse’s income is reported on the right side.

If the amount is $1.00 or more, you may have the overpayment applied to 2008

If you have more than one W-2 or 1099, please complete Worksheet A on the

or refunded to you. Indicate under Line 11 your choice. No indication will result

reverse side of the return showing the city where the work was performed,

in an overpayment credit to 2008. Refunds will be processed in order of date

wages earned and amount withheld for Springfield. The taxpayer should report

received.

wages in the upper half of worksheet and the spouse in the lower half of

worksheet. Worksheet A totals are transferred to Part B, Line 1.

2008 DECLARATION OF ESTIMATED TAX

Attach copies of all W-2’s, 1099’s and/or appropriate schedules.

Every person who anticipates receipt of taxable income not subject to employer

withholding or persons who engage in a business, profession, enterprise, or other

Line 2:

Total other income is reported using Worksheet B of the tax return. Fill in the

activity subject to the tax shall file a declaration. A declaration of estimated tax must

location where the work was performed and the net amount of taxable gain or

be received on or before April 15th of the current year and must be accompanied by at

loss from the Federal schedule. Worksheet B total is transferred to Part B,

least 25% of the total estimated tax due. The remaining quarterly payment due dates are

Line 2.

July 31, October 31, and January 31. Remit your payment along with the appropriate

Note: Losses from schedules or businesses, including multiple partnerships,

enclosed Estimated Tax Vouchers. Failure to file and pay estimated taxes may result in an

may not offset gains from other schedules or businesses except sole

assessment of penalty charges. Penalty will not be assessed when the total tax payments,

proprietorships, rentals and farms in the name of the same individual. Losses

including withholdings, are at least 90% of the current year tax liability or 100% of the prior

may not offset wages or personal service compensation. Partnership losses

year tax liability, and paid by January 31.

may not offset partnership, sole proprietorship, rental or farm gains. Attach

copies of all appropriate schedules.

METHODS OF PAYMENT

Line 3:

Adjustments to income should be indicated in Worksheet C, of the return.

You may pay the balance due on Line 10 by check, money order, VISA/Mastercard/

Employee business expenses which are reported for Federal purposes on

Discover.

Form 2106 are deductible for city purposes if they are (1) reportable for

Federal purposes and (2) deducted for Federal purposes. The total Employee

Make your check payable to Commissioner of Taxation, if the amount is $1.00 or more. You

business expense cannot exceed the related W-2 wage income from the same

may write one check for amounts due for both taxpayer and spouse.

employer.

If you choose to pay the balance due by VISA/Mastercard/Discover, complete this section

Other expenses as listed on Schedule A are not deductible for City purposes.

of the return. Check which card you are using and indicate the complete account number

Thus the amount that is deducted on Schedule A (after the 2% AGI limitation

as shown on your card.

is subtracted) must be allocated between unreimbursed employee expenses

You may combine the total due for taxpayer and spouse, authorize one payment amount

and other expenses, if any.

and use one charge card. Please show your home and/or work telephone numbers in case

Additional adjustments to income that may occur are income earned as a non-

we need to contact you with questions regarding your method of payment. The authorized

resident of Springfield, income earned while under 18 years of age, housing

cardholder must sign where indicated.

allowance, etc. Attach a separate sheet of paper with an explanation of the

PART C

adjustment, calculations and supporting documentation.

The taxpayer must sign the tax return on the lower left side where indicated, and if

The total employee business expenses and other adjustments for each

applicable, the spouse on the lower right side.

individual are transferred from Worksheet C to Part B, Line 3, of the return.

Please indicate any negative amounts with parentheses. For assistance,

If someone other than the taxpayer or spouse completes this return, sign as preparer and

contact the Income Tax Division.

show address and Federal Identification Number or Social Security Number. Indicate by

checking “yes” or “no” if we may contact your tax preparer regarding this return.

Line 4:

Combine Lines 1 through 3 for total taxable income.

Line 5:

Multiply Line 4 times 2% (.02) to compute Springfield city tax.

ASSISTANCE

PAYMENTS AND CREDITS

For assistance in completing this return, or if you have any questions, please contact the

Income Tax Division, City Hall, 76 E. High St., Springfield, Ohio. Office hours are 8:00 A.M.

Line 6:

Show total estimated payments made and prior year overpayment credits on

to 5:00 P.M. Monday through Friday. Phone: (937) 324-7357.

Line 6. Estimated payments and credits must be accounted for separately for

the taxpayer and spouse.

Line 7:

Taxes withheld for Springfield as shown on your W-2(s) are entered on Line 7

of the return.

If you have more than one W-2 with Springfield taxes withheld, you may use

Worksheet A to combine the amounts, or add all taxes withheld for Springfield

from your W-2’s and indicate the total on Line 7.

Do not show taxes withheld for other cities on this line.

Attach copies of all W-2’s showing Springfield taxes withheld.

Instructions For Declaration Of Estimated Tax - City Of Springfield Income Tax Division - 2008 Page 2

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