Instructions for Filing your Village Income Tax
Due Date: Postmarked by April 15, 2019.
Fiscal: 105 days after the end of the fiscal period or the next business day.
Mail To: Tax Department, P.O. Box 862, Findlay, Ohio 45839-0862.
Ship To: Tax Department, 318 Dorney Plaza, Findlay, Ohio 45840.
Who Must File: Findlay, Arlington, Mount Cory, and Vanlue resident individuals who are 18 years of age or older are required to file even if they had no taxable income. Findlay and Arlington resident individuals who are 16 or 17 years of age, who have income that is subject to the tax, must file, even if no additional tax is due. Non-resident individuals who worked in the municipality must file if their employers did not withhold enough applicable municipal income tax. Any person, business, or entity that conducted business or owned rental property in the municipality must file, even if no tax is due. There is no mandatory filing requirement for Carey resident individuals whose only sources of taxable income are wages that have been fully and accurately withheld upon. Please file if the Tax Department sent you a tax form or a yellow postcard tax filing notice. Please inform us if your only sources of income are Social Security, pensions, interest, and/or dividends.
Who Does Not Have to File: Non-resident individuals who work in the municipality do not need to file if all their tax has been properly withheld by their employers. However, please file if the Tax Department sent you a tax form or a yellow postcard tax filing notice, even if to inform us that you had no taxable income.
Who Must Pay the Tax: Findlay, Arlington, and Carey individuals are subject to the tax when they reach age 16 and live or work in the municipality. Mount Cory and Vanlue individuals are subject to the tax when they reach age 18 and live or work in the municipality. If you live inside the municipal corporation limits, your income is taxable regardless of where you work, conduct your business, or own rental properties. The courtesy exemption for a resident who attends school and works in the college community ended December 31, 2017.
Filing Status: Please file a joint return even if you filed separate Federal returns. Both full names must be included in the address box.
Payment: Make checks payable to: City of Findlay. There may be a $25 fee for returned checks. This fee amount is subject to increase.
Checks that include statements such as paid in full, for payment in full, for balance due, or pay-off amount may not be accepted.
Extensions: If a taxpayer has requested an extension to file a Federal income tax return, we also honor the request. We require that a copy of the Federal extension request be attached to the municipal income tax return when it is filed. The extension is for filing the return, not for paying the tax. Interest and late-payment penalty are due on any tax not paid by the original due date or by the estimate payment due dates.
Taxable Income: Babysitting fees, W-2 box 5 Medicare wages, tips, salaries, commissions, bonuses, incentive pay, severance pay, vacation pay, stock options even if not reported in W-2 box 5, strike pay, net housing allowance, jury duty fees, director's fees, union steward fees, executor's fees, lottery and gambling winnings, 1099-MISC, business, farm, rental, oil and gas royalties, gains on sales of real estate and tangible personal property used in business to the extent of depreciation taken [ORC 718.01(E)], residents' covenants not to compete, guaranteed payments, income from college-university work-study programs etc., IRC 3402(o)(2)(A) supplemental unemployment compensation, employment-related prizes, awards, and gifts, resident owners' untaxed distributive shares from partnerships and LLCs, Findlay resident owners' untaxed distributive shares from S corporations (to the extent apportioned within Ohio). This list is not exhaustive.
Non-taxable Income: Active and reserve military pay, child support, alimony (payments not deductible), interest, dividends, Social Security benefits, workers' compensation, government-paid unemployment benefits and other government aid, pensions and qualified retirement benefits, 1099-R, 1099-DIV, 1099-INT, intangible income, capital gains except see ORC 718.01(E) for business and rental property transactions (capital losses not deductible), proceeds from life insurance and inheritance, royalties derived from intangible property, patent and copyright income, first $1,000 of annual precinct election official income, IRC 125 cafeteria plan contributions, IRC 3402(o)(2)(C) sick pay not reported in W-2 box 5, third-party sick pay [ORC 718.01(R)(1)(b)]. Findlay, Arlington, Mount Cory, and Vanlue non-qualified pension income reported on a W-2. Income earned while under age 16 is not taxable for Findlay, Arlington, and Carey individuals. Income earned while under age 18 is not taxable for Mount Cory and Vanlue individuals.
Wages: Assuming your employer has withheld properly, generally use the W-2 box 5 Medicare wages and tips. Use W-2 box 18 if you are a public employee or an employee of a public school, college, or university. Generally, the Medicare wage is the taxable wage base even if you are not subject to Medicare tax. If your income is from a college-university work-study, internship, or grant program and W-2 box 5 is blank, use W-2 box 1. Your contributions to deferred compensation plans, such as 401(k), are taxable. Your income from these plans is not taxable. See ORC 718.03 for taxable Ohio municipal wages. Stock options are taxable. See “Taxable Income” above.
If You Moved: Indicate the date(s) you moved on the tax form. Please write the dates you worked for the employer on each of your W-2s.
Line 01: City or village income tax withheld from your wages for this municipality. Amount in box 19 of each W-2 for the specific municipality for which you are filing as identified in box 20 of each W-2. (“Findlay” or “27048”) (“Arlington” or “2400”) (“Mount Cory” or “52668”) (“Vanlue” or “79534”) (“Carey” or “12112”). Do not include any Ohio School District Income Tax.
Line 02: For Findlay, Mount Cory, and Vanlue, this amount must be zero. The credit for Arlington and Carey is one percent (1.00%). The credit for tax paid to other communities was rescinded by Findlay effective January 1, 2009.
Line 03: Total your estimated payments for the tax year. We request that you do not round this figure.
Line 04: Enter your overpayment transferred from last year, unless it is $10.00 or less. We request that you do not round this figure.
Line 05: Add lines 1 through 4.
Line 06: Enter your taxable wages. See “Wages” above. The municipality’s residents should include all wages regardless of where the wages were earned. Please indicate the number of W-2s you attached.
Line 6a: Typically for non-residents and part-year residents. This line may be used by a non-resident who had tax withheld, but may have performed duties outside the municipal limits during the tax year. This line may also be used by a part-year resident who may have had tax withheld even during the time period in which he/she was not a municipal resident and worked outside of this municipality. You must provide a signed statement from your employer or immediate supervisor. See the “Non-resident Employee Refund” form at findlayohio.com.
Line 07: Record your profits or (losses) from business activities. Residents must include all profits regardless of where the businesses are/were located. See ORC 718.01(E) regarding sales of business and rental property. Include Federal Forms 1040 and 4797 and Federal Schedules C and K-1. See the line 13 instructions for treatment of business losses.
Line 08: Record your profits or (losses) from rental properties. Residents must include all profits regardless of where the rental properties are/were located. Non-residents should include only profits and/or losses from rental properties that are within the municipal corporation limits. See ORC 718.01(E) for treatment of sales of rental properties and for capital gains and losses. Please include Federal Forms 1040 and 4797 and Federal Schedule D if you sold any rental property. Also, see the line 13 instructions.
Line 09: Enter profits or (losses) from Federal Schedule F or from Federal Schedule E line 40 and include these forms. See the line 13 instructions for treatment of business losses.
Line 10: Include other miscellaneous income such as babysitting, lottery & gambling winnings, lawn mowing, and Federal Form 1099-MISC, etc. Please attach a short explanation of the type of income you reported. Do not include government-paid unemployment, interest, dividends, Form 1099-R income, pensions, annuities, Social Security benefits, IRA distributions, child support, or alimony.
Line 11: See Ohio Revised Code 718.01 for losses incurred after tax year 2016. A loss incurred in 2016 cannot be carried forward to any tax year. Findlay’s and Arlington’s carry-forward losses through 2015 were limited to five years. Mount Cory, Vanlue, and Carey had no carry-forward losses prior to 2016. Please attach a carry-forward loss worksheet.
Line 12: Due to recent Federal income tax provisions, the line 12 amount is zero. [ORC 718.01(A)(2)].
Line 13: Wages, business profits, rental profits, farm profits, and other income subject to the municipal income tax. Total lines 6 through 12, with the following exception: Effective January 1, 2016, business losses (Schedules C, F, K-1 and Form 4797) and rental losses (Schedule E and Form 4835) are not permitted to be netted against wages and other income to reduce taxable income. All business, rental, and farm profits and business, rental, and farm losses can be netted together, but if the net result is a loss, it must be carried forward to future years and only in accordance with the carry-forward loss provisions of Section 718.01 of the Ohio Revised Code. A net loss incurred in tax year 2016 cannot be carried forward to any tax year. [ORC 718.01(B)(1)(b)(i)]. See Substitute HB 5 of the 130th Ohio General Assembly.
Line 14: The tax liability is ______ percent of the amount on line 13. The Findlay, Arlington, Mount Cory, and Vanlue tax rates are one percent (.01, 1.00%). Carey’s tax rate is one and one-half percent (.015, 1.50%).
Line 15: If the return is filed on April 15 or later (or 106 days for fiscal-year filers) and is not covered by a timely-filed Federal extension request, a $25 cumulative late filing penalty will apply for each month the return is late, not to exceed $150. (ORC 718.27)
Line 16: The late payment penalty is 15 percent of the delinquent tax or of the delinquent estimate payment. (ORC 718.27)
Line 17: Add lines 15 and 16.
Line 18: The interest is calculated at .583 percent (.00583) of the unpaid tax for each month the payment is late. Use the simple interest equation: (interest = unpaid tax x .00583 x number of months late). The definition of a late payment also applies to estimate payments that should have been made, but were not. On April 15, 2019, your first period 2018 estimate payment that was due April 15, 2018 will be twelve months late. The second period estimate payment will be nine months late. The third period estimate payment will be six months late. The fourth period estimate payment will be three months late. (ORC 718.27)
Line 19: Add lines 14, 17, and 18.
Line 20: If your total on line 19 is more than you paid (line 5), calculate the difference and enter the result here. This is the amount you owe. If this amount is $10 or less, no payment is needed. [ORC 718.05(G)(1); (H)(1); 718.12(E)]
Line 20a: Indicate the amount of the payment you have enclosed. Please do not send cash or coins.
Make checks payable to: City of Findlay. Please do not attach your check to your form. There may be a $25 fee for returned checks.
Line 21: If the amount you paid (line 5) is greater than your total on line 19, calculate the difference and enter the result here. This is the amount you overpaid. If this amount is $10 or less, a refund will not be issued and a transfer will not be permitted.
Estimate Payment Requirements and Due Dates
The tax is due on the estimate payment due dates as you earn the income throughout the year. You are required to make estimate payments if your 2019 tax due after withholding will be $200 or more. April 15 of each year is the due date for filing the return and comparing your annual tax liability with what has already been paid. The estimate payment due dates for individual taxpayers are April 15, June 15, September 15, 2019 and January 15, 2020, or the next business day. The due dates for businesses are the 15th day of the 4th, 6th, 9th, and 12th months of the fiscal year. Your goal should be to pay 100 percent of your 2018 tax due or 90 percent of your 2019 tax due. If you do not make timely estimate payments, you will be charged interest and/or penalty. See ORC 718.08.
Partnerships, Limited Liability Companies, etc. and Their Owners
If a partnership, limited partnership, S corporation, LLC, or association owns rental properties, conducts business, performs services, solicits sales, operates, or maintains an office in the municipality, the tax is imposed first on the entity based on the income that is apportioned to the municipality. Resident individual partners and members and Findlay S corporation shareholders (to the extent apportioned within Ohio), must then report their untaxed distributive shares. Losses are treated identically. For example, 78 percent of a pass-through entity's $30,000 loss is apportioned to Findlay. The pass-through entity has five individual owners who share losses equally. The entity is required to file a return and report a loss apportioned to Findlay of $23,400 ($30,000 x 78%). Each resident individual partner, member, or Findlay S corporation shareholder is permitted to report a loss of $1,320 [$30,000 x 20% share x (1 - 78%)].
Federal Forms and Schedules Required to be Included With Your Filing
All Federal forms and Federal schedules that relate to or support your municipal income tax return must be included before the filing will be acknowledged, unless otherwise prohibited by Chapter 718 of the ORC. For individuals, this includes, but is not limited to the 1040 or the equivalent. See “Federal Forms & Schedules to Include With Your Return” at findlayohio.com/incometax for more information.
Where to Mail Returns and Payments. How to Get Assistance
The information contained in these instructions is not intended to discuss all provisions of each municipality’s Income Tax Ordinance. For assistance, call 419-424-7133 or visit the Income Tax Department in room 115 of the Findlay Municipal Building. Office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. Our fax number is 419-424-7410. Mail forms and payments to: Tax Department, P.O. Box 862, Findlay, Ohio 45839-0862. Make checks payable to: City of Findlay. For Internet, visit findlayohio.com/incometax. You may pay taxes with Visa, MasterCard, American Express, or Discover at officialpayments.com or by calling 1-800-272-9829. Findlay’s Jurisdiction Code is 4553.
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