Form Fr 1172 - Individual Income Tax Return - West Union

column the amount of income that is not subject to West Union tax. Enter this amount on Line 2 of the tax return and subtract the amount on Line 2 from

the amount on Line 1 and enter the adjusted taxable income on Line 3. Make certain that you complete the Moved Into or Out of Boxes to the right

of the mailing address.

E-Z File!

Use E-Z File! If your only income was from wages that was reported on W-2 forms, you can use the E-Z File! method. Simply attach a copy of every

W-2 form you received from your employers, sign the tax return at the bottom, enclose a business size, self-addressed, stamped envelope and send it to

the West Union Income Tax Bureau. The Tax Bureau will complete your return and mail you a copy. If you are entitled to a refund, the Tax Bureau will

automatically send it. If you owe any taxes, you will receive a notice from the Tax Bureau. There is no charge for this service if you pay the full amount

of tax due (if any) within fifteen (15) days from your notice, and include a business size, self-addressed, stamped envelope.

QUICK FILE

If all of your earned income for 2008 was reported on W-2 forms and you had West Union income tax withheld or another city or village tax of 1% or

more withheld from your pay which is shown on each W-2 form in Boxes 18-20 you can use the Quick File method. To use quick file, simply include

copies of all of your W-2 forms (make certain the copies sent to the Income Tax Bureau indicate local tax withheld in Boxes 18 to 20) along with your tax

return, indicate the Total Amount Due of $0.00 on Line 21, sign your return, and mail it to the West Union Income Tax Bureau. You do not need to

complete any other lines. You cannot use Quick File if you were the owner or part owner of rental property, a business or did not have any local tax

withheld from your paycheck.

LINE BY LINE INSTRUCTIONS:

Line 1 – (WAGES, SALARIES, TIPS, ETC.) Add the larger amounts from Box 1, 5, or 18 from each W-2 form and enter the total amount here. (Note if

both husband and wife are filing together, enter the total of both spouses.)

Line 2 – (OTHER TAXABLE INCOME) Enter the amount of additional income (or deduction) listed from Line 27 (back of the tax form).

Line 3 - (TOTAL TAXABLE INCOME) Add additional income (or subtract deductions) from Line 2 to Line 1.

Line 4 - (WEST UNION TAX) Multiply the amount on Line 3 times 1% (.01). (Example $10,000 X 1% (.01) = $100.00)

Line 5 – (ESTIMATED TAX PAYMENTS) Indicate the amount of 2008 Estimated Tax paid to West Union.

Line 6 – (TAXES WITHHELD – WEST UNION) If the city listed in W-2 Box 20 indicates West Union, enter the amount shown in Box 19 on this line.

Line 7 – (OVERPAYMENTS) Enter the amount of excess tax paid from prior years that was not refunded.

Line 8 – (TAXES WITHHELD – OTHER LOCALITIES) If the city listed in W-2 Box 20 indicates any city other than West Union, multiply the larger

amount from Box 1, 5 or 18 by 1% (.01). Enter the smaller amount from this calculation or the actual amount shown in Box 19. Each W-2 must be

calculated separately and excess payments to another city or village from one W-2 cannot be carried or applied to another W-2.

Line 9 – (TOTAL CREDITS) Add the amounts from Lines 5 through 8 and enter on this line.

Line 10 – (OVERPAYMENT) If the amount on Line 9 is larger than the amount on Line 4, subtract the amount on Line 4 from Line 9 and enter the

difference on this line.

Line 11 - (CREDITED OVERPAYMENT) Enter the portion of the amount indicated on Line 10 (if any) that you want credited towards your 2009

Estimated Tax liability.

Line 12 – (REFUND) Enter the portion of the amount indicated on Line 10 (if any) that you want refunded. (Refunds of less than $5.00 will not be

issued)

Line13 – (TAX DUE) If the amount indicated on Line 4 is more than the amount on Line 9, subtract Line 9 from Line 4 and enter on this line.

Line 14 – (PENALTIES AND INTEREST) Indicate any penalties for Late Filing, Late Payment, Late Estimated Payments and/or Interest charges.

(Contact the Income Tax Bureau for these amounts if appropriate)

Line 15 – (ESTIMATED INCOME) Estimate the total taxable income for 2009 and enter on this line.

Line 16 - (ESTIMATED TAX DUE) Multiply the amount indicated on Line 15 by 1% (.01) and enter on this line.

Line 17 – (TAXES TO BE WITHHELD) Indicate the amount of estimated tax to be withheld for West Union and other cities or villages. When

calculating the credit for other cities or villages, do not include any tax credits in excess of 1% paid to other cities or villages.

Line 18 – (PRIOR CREDIT) Indicate any amount listed from Line 11 that was credited to next years estimate.

Line 19 – (NET ESTIMATED TAX DUE) Subtract the Lines 17 and 18 from Line 16 and enter on this line.

Line 20 – (MINIMUM AMOUNT DUE) Multiply the amount indicated on Line 19 by 25% (.25) and enter on this line.

Line 21 - (TOTAL AMOUNT DUE) - Add the amounts from Line 13, 14 (if any) to the amount on Line 20 (if any). This is the amount currently due and

a check or money order for this amount must accompany your return in order for it to be a completed tax return. If the amount due is $5.00 or more,

make your check payable to: Village of West Union

Line 22 - Enter the amount of any income not reported on a W-2 form or a federal form such as Schedule C, E, or a 1099 Misc.

Line 23 - Enter the amount of net profits (or net loss) from any business owned or professional activity reported on Schedule C. Include a copy of

Schedule C with your return.

Line 24 - Enter the amount of net profits (or loss) from the rental of three or more residential rental units or one or more commercial rental units reported

on federal Schedule E. Include a copy of Schedule E with your return.

Line 25 - Enter the amount of previous business losses within the past three (3) years on this line.

Line 26 - List deductions from earned (taxable) income (see definitions). Attach pertinent documentation (ex. 2106, federal tax forms) for each

deduction. If you are a part-year resident, enter the amount of income that is not subject to West Union tax while you were not a resident of the Village of

West Union.

Line 27 - Add the amounts on Line 22 to 26 and enter on this line. Also enter the amount on Line 2, Page 1.

QUESTIONS OR ADDITIONAL HELP:

Who has to file a West Union Tax Return? Any resident of West Union who had taxable earned income of $1,000 or more during the year or any non-

resident who had $1,000 or more in earned income inside the Village of West Union and their employer did not withhold West Union income tax from

their paycheck. Residents who only have income from social security, retirement, interest or dividends or similar non-employee income and who do not

have any income from any employment and who are not the owner or a part-owner of a business or rental property do not need to file a return but will

need to inform the Income Tax Bureau of their status that they do not have any earned income.

Does a person who only receives Social Security, ADC, Retirement, Welfare, etc. need to file? If these are the only source of income they receive,

they do not need to file a West Union Tax Return. (Please see next question.)

Form Fr 1172 - Individual Income Tax Return - West Union - 2008 Page 4

Related Articles

Related forms

Related Categories