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

Lines 7-9 (Improperly Withheld Taxes). Complete these lines if

INSTRUCTIONS FOR PAGE 2 OF

your employer withheld tax to one of the cities listed in Table

1 when your employer should not have. You MUST attach

FORM IR-22

the W-2’s and supporting documentation. In addition, we will

not process your refund unless IR-22, Page 2, Part 2

(Certification by Employer) is completed.

Non-Wage Income

Warning: If your employer should have withheld city tax, but

withheld tax in excess of the proper tax rate, you will have to

This section is to be completed by individuals engaged in business

seek your refund from your employer. (For example, your

(e.g. sole proprietorships, rental property, partnership, and/or farm).

employer should have withheld tax to Columbus at the

You must attach copies of Federal Schedules C, E, F and K-1 to

statutory 2% rate, but instead withheld tax at 3%.) Employers

your return if applicable.

are not permitted to withhold tax in excess of the statutory

rate even at your request.

Column O - Indicate the city (or cities) where the business activity

Lines 10-13 (Non-Resident Over-the-Road Truck Drivers and

occurred.

Non-Resident Railroad Employees). Use these lines to

Code Column - Enter the corresponding city code (found on Page

calculate the taxable portion of your earnings as a non-

1 of the IR-22).

resident railroad employee and/or non-resident over-the-road

Column P - Enter income (or loss) from Federal Schedule C and/

truck driver. Claim Form 2106 expenses associated with

or F.

these jobs on Line 11. Be sure to complete Part 2 (Certification

Column Q - Enter rental income (or loss) from Federal Schedule

by Employer).

E. You MUST indicate the complete rental addresses, including

Lines 14-24 (Non-Resident Days Worked Out). These lines

zip codes on your attached Schedule E.

are used to calculate the taxable wages for non-residents

Column R - Enter partnership city taxable income/loss from

who earned only part of their income in the administered cities.

Schedule K-1 (contact general partner if not shown). If the

Lines 14-24 guide you through a formula based on a work

partnership is not subject to city tax, enter the ordinary income/

year consisting of 260 days (representing five (5) days per

loss from Schedule E. Columbus, Brice and Worthington

week times 52 weeks). Sick, vacation and holiday pay is

residents who are shareholders in a sub-chapter S corporation

prorated by the formula, as are Form 2106 expenses

also enter income/loss from Schedule K-1 (Form 1120S). S-

associated with this job. Be sure to attach a list of all the

Corp losses may only offset S-Corp gains.

dates you worked outside of the administered cities, along

Column S - Total the net income/loss per city. NOTE: In general,

with the locations (city and state) at which you worked on

a loss can only be used to offset profit if the profit and loss

those dates. Also, you must complete Part 2 (Certification

occurred in the same city. Carry all positive totals in Column

by Employer).

S to Page 1, Column C on the respective city line. If a loss is

Rev. 11/01

indicated in Column S, enter zero in Column C. Non-wage

losses CANNOT offset W-2 income unless you are a resident

of Brice or Lithopolis.

Adjustments to Taxable Wages

Lines 1-3 (Form 2106 Expenses). These lines figure your taxable

wages after deducting Form 2106 expenses. You may offset

your earnings using Form 2106 expenses subject to a few

limitations. First, you must attach a copy of Form 2106, and

it must clearly indicate to what job the expenses relate. If you

are claiming Form 2106 expenses for several jobs, you need

to attach a separate Form 2106 for each job. Second, your

Form 2106 expenses may not exceed your earnings from the

job to which the expenses relate. Third, you must be required

to complete a Form 2106 to claim the expenses on your

Federal return. Thus, if you can claim all the expenses

reported on your Form 2106 directly on Schedule A of your

Federal return without being required to file Form 2106, you

may not claim these expenses on your city return.

Form 2106 expenses (and the associated wages) related to

your work as a non-resident over-the-road truck driver or non-

resident railroad employee are reported on Lines 10 and 11

below.

Form 2106 expenses (and the related wages) associated with

your work as a non-resident claiming a refund for wages

earned outside of our taxing districts are reported on Lines

14-20 below.

Lines 4-6 (Under Age 18). You may reduce your taxable wages

by the amount of wages you earned while under the age of

18. To do so, you must enter your date of birth on Line 5, and

attach a copy of your driver’s license or birth certificate. Do

not send originals— they will not be returned. A notarized

statement from either parent stating your birthday may be

substituted for the copy of your driver’s license or birth

certificate.

Municipal Income Tax Return And Claim For Refund Instructions For Form Ir-22 (Individual Return) - 2001 Page 4

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