Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 19

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2012 Ohio Forms IT 1040EZ / IT 1040 / Instructions
purchase(s) that you made in 2012 (for
you paid after the due date. Interest is due
If your Ohio taxable
example, mail order or Internet purchases).
on late-paid tax even if the IRS has granted
income (line 5) is:
Your credit is:
Complete the worksheet on page 33. A
you a fi ling extension. The interest rate for
detailed explanation of the Ohio use tax is
calendar year 2013 is 3%.
$25,000 or less
on page 32.
..................................... 20% of line 10a
Penalty may be due on late-fi led returns
More than $25,000,
EZ Line 16 – Ohio Income Tax Withheld
and/or late-paid tax. For more information,
but not more than $50,000
see page 12.
..................................... 15% of line 10a
Enter the total amount of Ohio income tax
More than $50,000,
EZ Line 22 – Amount Due Plus Interest
withheld. This is normally shown on your tax
but not more than $75,000
and Penalty
statement form (W-2, box 17; W-2G, box 14;
..................................... 10% of line 10a
or 1099-R, box 12). See the sample W-2 and
More than $75,000
Add lines 20 and 21 to calculate the amount
W-2G on page 16 and the sample 1099-R
....................................... 5% of line 10a
you owe.
on page 17.
The credit is limited to a maximum of
Do not mail cash.
Place legible state copies of your W-2(s),
$650.
Make payment by electronic check or
W-2G(s) or 1099-R(s) on top of Ohio form
credit card (see page 8); OR
IT 1040EZ. Do not staple, tape or glue.
Example 2: If your Ohio taxable income (line
Make your paper check or money order
You cannot claim on the Ohio return any
5) is $20,000 and the amount on line 10a is
payable to Ohio Treasurer of State. Write
taxes withheld for another state, a city or
$303, then the joint fi ling credit will be $61:
your Social Security number on your
a school district.
paper check or money order and include
If you are a direct or indirect investor in a
$303 – from line 10a
Ohio form IT 40P (see our Web site at
pass-through entity, you cannot claim on
x .20 – from table above
tax.ohio.gov) and your payment with
this line taxes withheld on your behalf by
Ohio form IT 1040EZ.
a pass-through entity. For proper report-
Joint fi ling credit = $61 (rounded)
ing of taxes withheld on your behalf by
If you cannot pay the amount you owe, you
a pass-through entity, use Ohio form IT
If you qualify for this credit, but you and your
still must fi le the return by April 15, 2013 to
1040 and see line 21b on page 22.
spouse do not each have a W-2 form show-
avoid the late fi ling penalty (for an exception,
ing $500 or more of income, then you must
EZ Line 18 – Donations
see "Income Taxes and the Military" on page
include with the return a separate statement
14). For additional information regarding
explaining the income that qualifi es for this
payments, see page 8.
A donation will reduce the amount
credit. You must show that each spouse has
STOP
of the refund that you are due. If
$500 or more of qualifying income included
EZ Line 23 – Your Refund
you decide to donate, this deci-
in Ohio adjusted gross income (line 3) in
sion is fi nal. If you do not want to donate,
order to take the joint fi ling credit.
This is your refund after any reduction on line
leave lines 18a-d blank. If you do not have
21. If line 21 is more than the overpayment
an overpayment on line 17 but you want
EZ Line 13 – Interest Penalty
shown on line 19, you will have an amount
to donate, you may do so by writing a
due. Enter this amount on line 22 and follow
check and mailing it directly to the fund.
If line 12 minus the withholding shown on
the instructions.
See page 34 for more information.
line 16 is $500 or less, enter -0- on line 13.
If line 12 minus the withholding shown on
If you move after fi ling your
EZ Line 21 – Interest and Penalty Due
line 16 is greater than $500, you may owe
tax return and are expecting a
!
an interest penalty. You must complete Ohio
refund, notify the post offi ce
Except for certain military servicemembers
form IT/SD 2210 to determine if a penalty is
servicing your old address
CAUTION
(see "Income Taxes and the Military" on
due. This form is available on our Web site
by fi lling out a change-of-ad-
page 14), interest is due from April 16, 2013
at tax.ohio.gov.
dress form. This does not guarantee that
until the date the tax is paid.
your refund will be forwarded because
EZ Line 14 – Unpaid Use (Sales) Tax
post offi ces are not required to forward
If you fi le your return after the due date and
government checks. You should also
you paid and/or will pay any tax after the due
Use line 14 of Ohio form IT 1040EZ to re-
notify our department of your address
date, you owe interest unless the refund, if
port the amount of unpaid use (sales) tax,
change.
any, shown on line 23 is more than any tax
if any, that you may owe from out-of-state
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