Municipal Income Tax Return And Claim For Refund Instructions For Form Ir-22 (Individual Return)

An extension of time to file may be granted provided an

INSTRUCTIONS FOR PAGE 1 OF

extension request is filed with the Income Tax Division by the

original due date of the return. A copy of your Federal extension

FORM IR-22

will be accepted as a City extension request if it is received by

the City by the original due date of the return. However, if

payment is required to be made with your extension request,

City Form IT-42 must be used.

Name, Address and Social Security

Number (SSN)

There is a three (3) year statute of limitations for claiming a

refund or credit of any overpayment of city tax.

Use the Preprinted Form. Using the preprinted form that was

mailed to you will speed the processing of your return. It also

prevents common errors that can delay refunds and result in

unnecessary notices. Cross out any errors and print the correct

What if I File or Pay Late?

information. Add any missing items, such as your apartment

All municipalities listed in Table 1 impose penalties and interest

number. If the address on your preprinted form is not current,

on taxes remaining unpaid after April 15

. In addition, the

cross out your old address and print your new address. Be sure to

Village of Lithopolis imposes a late filing fee of $5.00 per day

enter the date of your move in the space provided.

not to exceed $25.00. Thus, if you are unable to pay the full

amount of tax owed, you should still file your return along with

What if I Do Not Have a Preprinted Form? Print or type your

payment of as much of the tax due as possible.

name, address, and social security number in the space provided.

If you are filing a joint return, print or type your spouse’s name and

social security number also.

What is Taxable Income?

Other Information

. For RESIDENTS, taxable income includes all salaries,

wages, commissions, bonuses, tips and other

The information requested here can help avoid notices being sent

compensation regardless of where it was earned. Taxable

to you requesting additional information.

income also includes the net profits of all unincorporated

businesses such as real estate and equipment rentals, sole

Indicate your filing status.

proprietorships and your share of partnership income

If you moved, enter the date of your move. Attach a statement

(whether distributed or not).

These unincorporated

to your return indicating your former address. If you are

business profits are taxable regardless of where the

allocating income as a result of your move, you will need to

business was conducted. You may be entitled to a credit

attach documentation to your return explaining the allocation

for taxes paid to the city where your income was earned.

(such as a copy of a paystub dated close to your move date).

If you are requesting that your account be inactivated, indicate

B. For NONRESIDENTS, taxable income includes all

the reason (taxes fully withheld by employer, sold business

salaries, wages, commissions, bonuses, tips and other

or rental property, etc.) and attach supporting documentation

compensation earned in any of the municipalities listed in

such as Federal Form 1040, W-2P or Statement of Social

Table 1. Taxable income also includes the net profits of

Security Earnings.

all unincorporated businesses such as real estate and

Enter the names of the cities in which you worked. If you

equipment rentals, sole proprietorships and your share of

worked in more than two (2) cities, attach a list of all the cities

partnership income (whether distributed or not) if the

to the back of your return.

business was conducted in one of the municipalities listed

Enter city or (cities) of residence for the year. For residency

in Table 1.

clarification, please call (614) 645-7370.

Your city taxable wages are calculated before any deduction

for such things like 401(k) deferrals. Treat disability income

Part A: Taxable Wages

as wages unless it is received from Worker’s Compensation

Indicate your employer(s) and the address(es) where you

or from insurance paid for by you.

actually reported for work (this may differ from your employer’s

address printed on your Form W-2). If you run out of space,

Passive activity losses are deducted the year incurred:

please attach an additional page.

carryforwards are not allowed for city tax purposes. Income

Indicate city taxable wages from each employer. Wages for

from intangibles (like interest and dividends you received) are

city tax purposes may differ from the Federal wages reported

not taxable. You may be able to reduce your taxable income.

on your W-2 (see Box 20 of your W-2 forms). City taxable

Consult Page 2 of the IR-22 to see if you qualify.

wages include all wages that may be deferred or excluded

from Federal and State taxable wages. These deferrals

appear in boxes 13 and 14 of your W-2 with codes D, E, F, G

What if I Have Questions?

and S.

If you have questions about completing your IR-22 call the

If you adjusted any of your taxable wages on Page 2 of Form IR-

Columbus Income Tax Division at (614) 645-7646, TDD (614)

22, enter the adjusted wages next to the appropriate employer.

645-6000. If you need city tax forms, call (614) 645-7370. All

forms and instructions are also available on-line at

Municipal Income Tax Return And Claim For Refund Instructions For Form Ir-22 (Individual Return) - 2001 Page 2

Related Articles

Related forms

Related Categories