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

Line 5 - Enter total amount due - Line 3 plus Line 4. If less than

Part B: Tax Calculation

$1.00 is due, no payment is necessary.

Column A - Please enter the name(s) of your city or cities of

Line 6 - Enter overpayment if Line 2 exceeds Line 1.

income. Do not list a city not shown in Table 1, and do not

Line 6A - Enter amount of overpayment from Line 6 you want

list a city more than once. Residents who earned income

credited to your 2002 estimated taxes.

in a non-taxing area or a municipality not listed in Table 1

Line 6B - Enter the amount of the overpayment from Line 6 you

should enter the income on the line corresponding to their

want refunded. You must sign your return and attach all

resident city.

documentation for your refund to be issued.

The alternate city line is used by residents of the

municipalities listed in Table 1 to report tax due to the

Declaration of Estimated Taxes

resident city on income earned in another city listed in Table

1 with a lesser tax rate. For example, a resident of Columbus

Taxpayers who anticipate owing city tax to any municipality listed

(a 2% city) working in Brice (a 1% village) would owe

in Table 1 or who are residents of one of the municipalities listed in

Columbus a 1% alternate city tax.

Table 1 and are engaged in any unincorporated business, must

Code Column - Please enter the code(s) corresponding to the

complete this section. Non-residents who are engaged in any

municipality or municipalities entered in Column A. The

unincorporated business operating in any municipality listed in Table

alternate city code should be left blank.

1 must also complete this section.

Column B - Enter all income from wages, salaries, commissions,

etc. on the corresponding city lines. Residents who earned

Individuals anticipating no income subject to the tax in the year

income in a non-taxing area or a municipality not listed in

2002 must also complete this section, showing zero in Column N.

Table 1 should enter the income on the line corresponding

to their resident city.

To be considered as filed in good faith and not subject to penalty

Column C - Enter all income from net profits, rents and other

and interest, your timely paid estimated tax must not be less than

taxable income on the corresponding city lines. (See NON-

80% of the total tax liability shown on your 2001 tax return. We will

WAGE INCOME on Page 2 of the IR-22.)

also consider your estimated taxes as filed in good faith if your

Column D – Column B plus Column C.

timely payments equal or exceed 100% of the tax shown on your

Tax Rate Column - Please enter the applicable tax rate(s) for

2001 return. Each municipality is considered a separate entity in

the city(ies) listed on your return.

the calculation and payment of a good faith estimate.

The Alternate City rate is the difference between the resident

city’s rate and the rate of the city of income. For example, a

Column H - Indicate the name of the city (or cities) where income

resident of Columbus (a 2% city) working in Brice (a 1%

is anticipated.

village) would show an Alternate City tax rate of 1%.

Code Column - Enter the corresponding city code.

Column E – Multiply Column D by the tax rate.

Column I - Enter estimated income from wages, salaries, etc.

Column F - Enter the following, if applicable: 1) city tax shown

Column J - Enter estimated income from net profits, rents and

as withheld on the W-2; 2) city tax paid directly to a city not

other taxable income.

listed on Form IR-22 - attach a copy of the return filed with

Column K – Column I plus Column J.

that city; 3) city tax paid on your behalf by a partnership -

Tax Rate Column - Enter the corresponding tax rate.

attach a copy of the K-1; and/or 4) city tax paid by a

Column L – Column K multiplied by the tax rate.

Subchapter S corporation of which you are a shareholder -

Column M – Enter the tax estimated to be withheld or paid to a city

attach a copy of the K-1 (Columbus, Brice and Worthington

where income will be earned.

residents only). DO NOT enter declaration payments in this

Column N – Column L less Column M.

column: they are entered on Line 2 of Page 1.

Line 7 - Enter the total of Column N.

You cannot claim credit for taxes withheld to the city of

Line 8 - Enter credit reported on Line 6A if applicable.

income that exceed: 1) that city’s tax rate times that job’s

Line 9 - Enter amount from Line 8.

city taxable income after Form 2106 expenses; or 2) your

Line 10 - Subtract Line 9 from Line 7.

resident city’s tax rate times that job’s city taxable income.

Line 11 - Enter amount paid with this declaration. A minimum of

Harrisburg and Lithopolis residents may only take credit for

25% of Line 7 is due by April 15, 2002.

tax withheld or paid to their city of residence.

Line 12 - Enter the balance due in quarterly payments (Line 10

Column G - Enter net tax due (Column E less Column F).

less Line 11). (Payable in equal installments due June 15,

Line 1 - Enter total net tax due (Total of Column G).

September 15 and December 15.)

Line 2 - Enter all declaration payments made for 2001and any

Line 13 - Enter the total amount due (Line 5 plus Line 11). If

overpayment carried forward from the prior year. Do not

payment is due, attach one (1) check or money order made

enter tax withheld or paid by a partnership on your behalf

payable to City Treasurer.

(See Column F).

Line 3 - Subtract Line 2 from Line 1. Indicate an overpayment

with parentheses.

Sign Your Return

Line 4 - Enter penalty, interest and late filing fees if applicable.

Answer the questions concerning any changes to a prior year’s

All taxes unpaid after April 15

are subject to a 10% penalty.

Federal tax liability, and then sign your return.

Taxes due Columbus, Brice, Harrisburg, Marble Cliff or

Worthington remaining unpaid after April 15

are subject to

Form IR-22 is not considered a complete return unless you sign it

interest at a rate of .583% per month. The interest rate of

and attach all W-2 statements and applicable federal tax documents.

1.5% per month applies to the other administered cities. A

If you are filing a joint return, your spouse must also sign.

late filing fee of $5.00 per day not to exceed $25.00 is due

from Lithopolis residents and nonresidents engaged in

Paid Preparers Must Sign Your Return. Anyone you pay to

business in Lithopolis who fail to file the required tax return

prepare your return must sign and date it in the space provided,

by the due date.

and provide their Federal employer identification number (EIN) or

Social Security number (SSN). A paid preparer may not use a

preparer tax identification number (PTIN) in lieu of an EIN or SSN.

Municipal Income Tax Return And Claim For Refund Instructions For Form Ir-22 (Individual Return) - 2001 Page 3

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