Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 11
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
642012 Ohio Forms IT 1040EZ / IT 1040 / Instructions
to year 2013 by any year 2012 tax payment
Exception to the General Rule: Your
ing Ohio paper returns: individual income
that you made after April 15, 2013.
spouse does not have to sign a married
tax, school district income tax, withholding
fi ling jointly return only if all three of the
tax (employer and pass-through entity)
If you don't meet either of the tests above, you
following apply:
and corporation franchise tax. See Ohio
must timely pay enough estimated Ohio in-
Your spouse resided outside Ohio for the
Revised Code sections 5703.262(B) and
come tax so that the sum of (i) your year 2012
entire year; AND
5747.08(F).
overpayment credited to year 2013, (ii) your
Your spouse did not earn any income in
year 2013 withholdings and (iii) your timely
Exception: The paid preparer should print
Ohio; AND
made estimated Ohio income tax payments
(rather than write) his/her name on the form
Your spouse did not receive any income
is not less than either of the two tests above.
if the taxpayer checks "Yes" to the question,
in Ohio.
"Do you authorize your preparer to contact
Common examples of income sources that
See Ohio Administrative Code (Ohio Rule)
us regarding this return?"
make quarterly estimated payments neces-
5703-7-18, which is on our Web site at
Can My Tax Preparer Contact the Tax
sary are self-employment income, pensions,
tax.ohio.gov.
commissions, lump sum payments, capital
Department About My Tax Return?
Do I Have To File a School District
gains, dividends, interest, alimony received
Income Tax Form?
or other sources of income not subject to
Yes. Just check the "Yes" box below your tax
withholding.
preparer's name on the bottom of page 2 of
Many Ohio school districts have an ad-
Ohio form IT 1040EZ or IT 1040. By check-
If you are required to make estimated pay-
ditional income tax. These school districts
ing the "Yes" box, you are authorizing your
ments and do not, you may be subject to
are marked with an asterisk (*) on pages
preparer to contact the Ohio Department
an interest penalty on your underpayment
43-48. If during 2012 you were a full-year
of Taxation concerning questions that arise
of estimated taxes.
or part-year Ohio domiciliary and you either
during the processing of your Ohio income
lived in or were domiciled in one of these
tax return.
Quarterly estimated payments can be
districts during all or part of the year, then
made electronically on our Web site at
Checking "Yes" also authorizes your pre-
by the due date for fi ling your Ohio income
tax.ohio.gov. Or you can obtain Ohio form
parer to provide the department with infor-
tax return you must also fi le an Ohio form
IT 1040ES from our Web site at tax.ohio.gov
mation that is missing from the return, to
SD 100, School District Income Tax Return,
or by calling toll-free 1-800-282-1782.
contact the department for information about
with the Ohio Department of Taxation. You
the processing of the return or the status of
can electronically fi le your school district
2013 Estimated Tax Payment Due Dates
your refund or payments, and to respond
return or you can get Ohio form SD 100 from
1st quarter – April 15, 2013
to mathematical error notices, offsets and
our Web site at tax.ohio.gov, from your lo-
2nd quarter – June 17, 2013
return preparation notices that you have
cal school board offi ce or by calling toll-free
3rd quarter – Sept. 16, 2013
received from the department and have
1-800-282-1782.
4th quarter – Jan. 15, 2014
shown your preparer.
Do I Need To Enclose a Copy of My
TIP – If you don't want to make estimated
Should I Make Estimated Tax
Federal Income Tax Return?
payments, increase the amount of Ohio
Payments in 2013?
tax that your employer withholds from
Enclose a copy of your federal income tax
your wages. To do this, fi le a revised
You have to make estimated Ohio income
return if the amount shown on line 1 on page
Ohio form IT 4, Employee's Withhold-
tax payments for year 2013 only if the sum
1 of Ohio form IT 1040EZ or IT 1040 is zero
ing Exemption Certifi cate (available at
of (i) your year 2012 overpayment credited
or a negative amount.
tax.ohio.gov) with your employer.
to year 2013 (see line 24 on page 2 of form
Does Ohio Follow the Alternative
IT 1040) and (ii) your year 2013 Ohio income
Where Can I Find the Ohio Law
Preparer Signature Procedures?
tax withholding is not equal to or greater than
References About Income Taxes?
either of the following:
The Ohio Department of Taxation follows
100% of the year 2012 Ohio income tax
To see the sections of the Ohio Revised
IRS Notice 2004-54, which provides for
(see page 2 of Ohio form IT 1040: line 15
Code that relate to the line items on Ohio
alternative preparer signature procedures
minus line 22); OR
form IT 1040, go to our Web site at:
for federal income tax paper returns that
90% of the year 2013 tax.
paid practitioners prepare on behalf of their
For purposes of these tests, you must re-
clients. Paid preparers must follow those
references.stm.
duce your year 2012 overpayment credited
same procedures with respect to the follow-
- 11 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014
Financial
General Return Instructions For Filing Form S-2 Succession Tax Return - Department Of Revenue Services
Financial
Instructions For Filing The School District Estate Income Tax Return - Ohio School District Income Tax
Financial
Related Categories
Parent category: Financial