2015 Tax Return Overview for International Students 
This quick guide is provided for international students to become familiar with U.S. Tax return filings. 
Tax returns are due April 18, 2016 for students who worked or June 15, 2016 if you did not have income in the United States. Review this guide now to make sure you complete your return with plenty of time to spare. 
You are responsible for the information on your return. 
Additional resources for each taxing authority are provided in this guide. 
Any information provided by Kent State University is intended to provide general information on federal, state and local income taxes for international students. The resources provided does not constitute legal or tax advice. The ISSS advisors are not tax advisors and the payroll and tax offices are unable to provide tax advice to you. The Kent State‐VITA program is not able to prepare nonresident alien returns. Overview – Tax Filing Requirements 
Most international students – whether working or not – will need to file a FEDERAL INCOME TAX RETURN. The exceptions are covered later in this packet. 
Some working students will file a STATE INCOME TAX RETURN in Ohio. Non‐ working students without any taxable income will not file in Ohio. Students who worked outside of Ohio may need to file in other states. Most working students are required to file a city return where they live. Students who live 
1 in Kent will file a CITY INCOME TAX RETURN with the Regional Income Tax Agency (RITA). Non‐ working students will not file a RITA return. What is my residency status? Foreign individuals, including international students, are considered either a nonresident alien or a resident alien for tax filing purposes. Your residency status depends upon the amount of time spent in the United States and your visa status. Students on F or J VISA’s are automatically considered a nonresident alien for five calendar years in the United States. Any calendar year with one day of presence in the United States is considered one of the five calendar years. Students with more than five calendar years of presence or individuals who are not an F or J visa need to use the Substantial Presence Test in order to determine tax residency. Glacier will help you determine your residency. What return do I need to file? International students who need to file a tax return will file one of the following: 1. 2. 3. Nonresident alien – Form 8843 – Non‐working students or family members who have no income and have been in the United States for five years or less. Nonresident alien – Form 1040NR or 1040NR‐EZ – Students on F or J Visa’s who worked in 2015 and have been in the United States for any part of five calendar years or less. Resident alien – Form 1040 or 1040EZ – Students who worked in 2015 and have been in the United States for more than any part of five calendar years. (Note: International students or family members without income who have been in the United States for more than five years do not need to file a US tax return). You will confirm whether you are a nonresident or resident alien by using software (Glacier) provided by Kent State ISSS. How do I file my return? Nonresident aliens will use Glacier Tax Prep (GTP) and resident aliens may use myfreetaxes.com. It is very important to file the correct tax return as the tax liabilities of resident and nonresident aliens are very different. Nonresident aliens are not able to file the tax return electronically (“e‐file”), so disregard anyone promising a larger or faster electronic refund. 2 Resident aliens in 2015 will use Glacier or GTP only to confirm residency status. Follow the instructions in Step 1 below and if Glacier or GTP indicates you are a resident alien, then you will not proceed to Step 2. Resident aliens may be able to use myfreetaxes.com or may qualify for an appointment for tax preparation with Kent State – VITA. Please call “211” to schedule an appointment. Kent State‐VITA is unable to conclude your residency status, so you will need to bring the Tax Summary Report from Glacier to your appointment. To print the report, log into your account and go to Print/View forms from the GLACIER Main Menu. Visit www.kent.edu/vita for more information on the Kent State – VITA program. What documents and information will I need to prepare my return? Regardless of the return you file, you will need the following information in order to complete your tax return: • • • • • • • • • W‐2 Form (either a mailed copy or print four copies from flashline) 1042‐S Form (two copies, if applicable) 1099‐INT (if applicable) VISA & Passport Social Security Card or ITIN Number (if applicable) Checking or Savings Account information (account number & 9‐digit routing number) List of days in the United States since you first arrived here Copy of prior year tax return, if applicable GLACIER account login and password, if applicable (see below) 3 GLACIER TAX PREP 2015 Federal Return Instructions Glacier Tax Prep has been paid, by ISSS, to provide software AND assistance to all international students. They are the tax experts and it is their job to help you! Once you login to GLACIER, you will have the possibility to watch a video that will show you how to use the software. If you need assistance after viewing the video, you will be able to email support@online‐tax.net. Because ISSS, the payroll office, the tax office, and VITA @ Kent State are not tax advisors, they will refer you to this guide and the glacier support e‐mail. 4 GLACIER and GTP There are two ways to access Glacier Tax Preparation (GTP): Through GLACIER Online Tax Compliance Software (GLACIER) or directly through GTP. If you have a Kent State GLACIER account, you will need to log into your Kent State GLACIER account first. You will not have a Kent State GLACIER account if: 1. You have not worked or received an award or scholarship payment from Kent State OR 2. You work at Kent State but did not set up a Kent State GLACIER account (individual record). Anyone that has a Kent State GLACIER account will receive an email from Glacier indicating that the software is ready to use. Follow the instructions “Accessing GTP through GLACIER.” If you are not sure if you have an account, first try logging into GTP through GLACIER. If you know that you do not have an account, skip the Accessing GTP through GLACIER and proceed to Accessing GTP Directly. Accessing GTP through GLACIER Click on the following web link: http://www.online‐tax.net If the link does not automatically open, simply open your Internet Browser (preferably Internet Explorer) and enter the website address http://www.online‐tax.net Click on the GLACIER logo to enter the website. At the login screen, enter the UserID and Password you selected at the time you first accessed GLACIER. If you cannot remember your access information, please click on the "Forgot Login" link on the Login screen to request that your access information be sent to the email address contained in your Individual Record. Once you have successfully logged in, you may reset your GLACIER login information at any time. If GLACIER tells you that you do not have an account, then proceed now to the Accessing GTP directly section below. When you get to the menu screen, select "Complete my U.S. tax return using GLACIER Tax Prep". GLACIER will ask you to verify important information before you continue to GTP. Once you verify that all information in GLACIER is correct or you update any incorrect information, you will see the "Welcome to GLACIER Tax Prep" screen. Please note that if the menu option to complete your tax return is grayed out, you must first 5 complete the information in GLACIER by selecting the first menu option. Once you have completed your information in GLACIER, go back to the menu and select “I am ready to complete my tax return.” Skip the Accessing GTP directly section and proceed to the Completing your return section. Accessing GTP directly Once you have verified that you do not have a GLACIER account, open a web browser, preferably Internet Explorer and go to https://www.glaciertax.com/Login . 3. If you have a GTP account (in other words you used GTP in the past), please log in. If you do not have an account, please click “Create New Account.” a. Put “CAX28NF4HB” for the access code. b. Fill out your information. c. Login 5. Read the User Agreement and Click “I Agree.” Completing your return – Step by Step Instructions Whether you accessed GTP from GLACIER or directly, follow the instructions below to complete your return. First, watch the video by clicking “View 2015 GTP Tutorial Video.” 6 Next, follow through the steps as indicated in GTP. Note that if you do not complete the entire step your information may be lost. Step ONE: Determine U.S. Tax Residency Status. Click the green button. a. Fill out your information and click “Next.” Your “Country of Tax Residence” is most likely the same as your home country. b. Fill out your immigration and visit information. Please include every visit to the United States, including the arrival and departure date of your visit and the immigration status of your visit (F‐1, J‐1, etc.). This information goes back to 1986, and you should be able to find all the dates on your passport or in other travel records (old flight itineraries). c. After clicking “Next,” the page will show the summary of your visitation and determine whether you are a nonresident alien for U.S. tax purposes. i. Please continue to Step Two if you are a nonresident alien for U.S. tax purposes. ii. If you are a resident alien for tax purposes, you cannot complete your tax documents using Glacier Tax Prep. You can fulfill your tax filing requirement using myfreetaxes.com. If you wish to have your return prepared for free, you may set up an appointment for the Kent State – VITA program by calling “211”. Please visit www.kent.edu/tax/vita for more information on the program. Step TWO: Select and Complete Income Forms a. If you did not work in 2015, you will not be uploading or completing any forms in this section. Click “Next” at the bottom of the page and continue. b. If you worked in 2015, you should have received your Form W‐2 from your employer. Please include all the W‐2s you received in 2015. KSU employees can find Form W‐2 by logging into FlashLine, clicking the “My HR” tab, clicking “Tax Forms” on the left side of the page, clicking “W‐2 Wage and Tax Statement,” selecting 2015 for tax year, and clicking “display.” c. Use information on your W‐2 to fill out the information in Glacier Tax Prep. If you worked at Kent State University, the “Institution Type” is “College or University.” d. If you have other forms, such as 1042‐S, 1099‐B, etc., please make sure to input them. If you are claiming a tax treaty benefit, you may have to wait until your Form 1042‐S is available before you can complete GTP and file your tax return. e. After clicking “Next,” the page will show the summary of total income from U.S. sources. Step THREE: Complete Additional Information a. Fill out your information for your local U.S. address. b. Fill out your information for your address in your home country. c. Enter your social security number. 7 d. Select your marital status. e. Fill out the information for the institution using the following information, (if it is not already completed): i. Name of Designated School Official: Muhammad El Hadj Ali ii. Telephone Number: 330‐672‐7980 iii. Name of Academic Institution: Kent State University iv. Street Address One: 625 Loop Road v. Street Address Two: 106 Van Campen Hall vi. City: Kent vii. State: Ohio viii. Zip Code: 44242 f. If you did not take any loan from a U.S. bank or financial institution to pay for your tuition in 2015, select “No.” (Most students select “No.”) g. Answer all the questions on the Additional Information page. h. If you filed a tax return in a previous year, you will be asked to answer additional questions. i. The next page will determine whether you have additional tax due (you owe the federal government money) or you get a refund from the federal government. Select “I understand…” at the end of the page before clicking “Next.” j. If you are receiving a tax refund, select the payment method you prefer. You can choose to receive a check in the mail or have the funds deposited into your bank account. Please provide a routing number and an account number if you choose the direct deposit. k. If you do not have any dependents, please select “No.” If you have dependents, such as a spouse or children who were not born in the U.S., please select “Yes” and add their information. This process will give each of your dependents Form 8843. Step FOUR: Generate and Print Forms a. Click “Print/View Forms” on the bottom left side of the page. b. You will receive either Form 1040NR or Form 1040NR‐EZ. c. Print 2 copies of your forms. Sign your name and date the bottom of the page, where it says “Sign Here.” Do this on both copies – one will be mailed to the IRS and the other is for your records. d. Review the cover letter provided by GTP for complete filing instructions. e. If you are getting a refund from the federal government, please mail your signed 1040NR or 1040NR‐EZ along with your W‐2 and/or your 1042‐S (if any) to: Department of the Treasury Internal Revenue Service Center Austin, TX 73301‐0215 *Note* If you have dependents, please mail their Form 8843 to the address above separately. Form 8843 without Form 1040NR must be mailed by June 15, 2016. 8 f. If you owe money to the federal government, please mail your signed 1040NR or 1040NR‐EZ along with your W‐2 and/or your 1042‐S (if any) and a check or money order payable to “United States Treasury” in the amount of tax you owe to: Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201‐1303 The deadline for filing your 1040NR or 1040 NR‐EZ is April 15, 2016 g. Be sure to keep the second copy for your records and put it in a safe place as you will need it to file next year’s return. If you need assistance with GTP or how to prepare your return, click on Help at the top of any screen; More Info will provide specific information relating to the topic on that page. You may also contact the GTP Support Center at help@glaciertax.com; all support questions are handled via email. 9 Guide: State of Ohio Tax Return for Nonresident Aliens This guide is a tool for nonresident aliens to use in the preparation of the Ohio tax return and is not tax advice. For a complete overview of the Ohio state tax return process and detailed instructions, visit: http://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2015/PIT_IT1040_Booklet.pdf. For general tax information, visit the Web site at tax.ohio.gov or call the automated phone system at 1‐
800‐ 282‐1780. Tax agents are available Monday through Friday from 8 a.m. until 5 p.m. You are required to file an Ohio Tax return if you worked in 2015 and your federal adjusted gross income was at least $12,200. You may want to file if your federal adjusted gross income is less than $12,200 and you had Ohio income tax withheld if you had $10 or more of withholding. You may file with any amount of withholding however you may not want to spend the time it takes to prepare the return and the mailing cost for a refund less than $10. Filing options for 2015 for nonresident aliens There are two options for preparing nonresident alien: I‐file via the Ohio Department of Taxations website or paper. (1) I‐file is available in either of the following situations: a. You filed a 2014 Ohio income tax return and know the amount of Ohio withholding from the 2014 return OR b. You have an Ohio Driver’s license or state ID. If you meet either of these requirements, then you can register for I‐file at http://www.tax.ohio.gov/ohio_individual/individual/filefaster.aspx. (2) If you do not meet the requirements to use I‐file, then you can find the Ohio tax return at http://www.tax.ohio.gov/Portals/0/forms/ohio_individual/individual/2015/PIT_IT1040.pdf. The universal form is new this year and IT 1040EZ is no longer available for 2015 and later years returns. The first section of the Ohio Form IT 1040 asks for your personal information. Please complete this entire section. In the top right corner, there is a box that asks for the school district number (SD#). Write “6705” in the box if you lived in Kent, or consult this list for your school district number: https://thefinder.tax.ohio.gov/streamlinesalestaxweb/AddressLookup/LookupByAddress.aspx?taxType
= SchoolDist. In the “Ohio county” box, write the first four letters of your county name. If you live in Portage County (Kent), write PORT. If you live in Stow or Cuyahoga Falls, write SUMM. INCOME AND TAX INFORMATION 10 Round to the nearest dollar for all figures. Do not include cents. Line 1. Write your federal adjusted gross income, found on your federal tax return on line 10 (1040NR‐ EZ) or line 36 (1040‐NR). If Line 1 is 0 and you do not have Ohio tax withheld, STOP – you do not need to file an Ohio return. Line 2a. Additions Most individuals will not have additions. Review the 2015 Ohio Schedule A to be sure. This will be 0 if you don’t have any additions. Line 2b. Deductions Most individuals will not have deductions. If you have a taxable refund of state or local income taxes on your federal tax return (1040NR‐EZ Line 4 or 1040NR Line 11), then enter the number from your federal return on Ohio Schedule A, Line 14 and enter the same number on Ohio Schedule A Line 35 then enter this same number on Line 2b. If you do not have income on your federal return, then enter 0. Line 3. Add lines 1, 2a and 2b and enter the number on Line 3. This will be the same number as line 1 if you do not have additions or deductions in 2a/2b. Line 4. Your answer will depend on the amount of income on Line 3. Observe: If you made $40,000 or less, you can claim an exemption of $2,200 for yourself. If you did not claim dependents on your federal return, claim 1 and write 2200 in the number box. If you claimed dependents on your federal return, multiply the number of total claims by 2200. Write the answer in the box. Dependents must have been included in the federal return. If you made between $40,001 ‐ $80,000, use $1,950 instead of $2,200. If you made more than $80,000, use $1,700 instead of $2,200. Example A: A student made $17,500 this tax year. He claimed three dependents on his federal return: his spouse and two children. He claims 4 (himself, his wife, and his two children). 2200 x 4 = 8800. Example B: A student is by herself with no spouse or children. She made $51,000 in this tax year. She claims 1 (herself). 1950 x 1 = 1950. Example C: A student made $17,500 this tax year. She has a spouse and two children, but she was allowed only one exemption on her federal return. She claims 1 (just herself). 2200 x 1 = 11 2200. Line 5. Line 3 minus Line 4. If your answer is less than 0, write 0. Do not write a negative number. This is your Ohio taxable income. Line 6. This will be 0 for most students. Please consult the instructions if you have business income on your federal return. Line 7 and 7a. Line 5 minus line 6. Most students will enter the amount from Line 5 on line 7. Also enter this amount on the next page on Line 7a. Line 8a, b, c. Look at the attached income tax table and find the appropriate range for your line 7a amount. Write the appropriate Ohio tax from the tax table on line 8a and unless you have business income, also write this on line 8c. Example: A student with a line 5 value of $5859 writes 32 in the box. Line 9. If Line 5 is $30,000 or more, write 0 and go to Line 10. If Line 5 is $30,000 or less, complete Ohio Schedule of Credits to determine the amount to enter on Line 9. Ohio Schedule of Credits (Only complete this if income is <$30,000) Enter the tax liability from the IT‐1040 line 8c. Schedule of Credits Line 2, 3, 4, 5, 6, 8, 9 are not usually applicable. Schedule of Credits Line 7 If the income on Line 5 is $10,000 or less, write 88 in the box on line 7. If the income on IT‐1040 Line 5 is greater than $10,000, enter 0 in the box. Schedule of Credits Line 10 If the income on IT‐1040 Line 5 is less than $30,000, add 20 for each exemption you claimed on IT‐1040 Line 4 and enter this amount on Line 10. Schedule of Credits Line 11 Add lines 2 and 10 and enter this amount in the box on Line 11. Schedule of Credits Line 12 Subtract Line 11 from Line 1 and enter in the box on Line 12. If less than zero, enter ‐0‐ and do not complete the rest of this form. Go to Line 10 of IT‐1040. Schedule of Credits Line 13 through 24 are usually not applicable to nonresident aliens. Enter 0 in the box on Line 24. Schedule of Credits Line 25 Enter the amount from Schedule of Credits Line 12 in the box on Line 25. Schedule of Credits Line 26‐34 These are usually 0. Schedule of Credits Line 35 – If Schedule of Credits Line 25 is greater than 0, Enter the amount from Schedule of Credits Line 11 here and on IT‐1040 Line 9. 12 Line 10. Line 8c minus Line 9. If your answer is less than 0, write 0. Do not write a negative number. Line 11. Most students will write 0. Line 12. Write 0, unless you made purchases this tax year without paying Ohio sales tax. In that case, consult the full instructions. Line 13. Add lines 10, 11, and 12. This is the amount of Ohio state income tax for this year. Line 14. Look at your W‐2(s), box 17 and write the amount here. This is how much you actually paid in Ohio state income tax. Lines 15, 16, 17 are not usually applicable. Line 18. Enter the amount from line 14 unless you had entries on Lines 15,16, 17. Line 19 This is only for amended tax returns. Line 20. Enter the amount from Line 18. If Line 20 is MORE than Line 13, skip to line 24 and enter the excess on Line 24. If Line 20 is LESS than Line 13, enter the amount on Line 21. Line 21 This is the amount you owe if your tax is more than Ohio tax withheld. Line 22. Enter 0 if you are filing before the April due date. Otherwise, consult the instructions. Line 23. Add line 21 and 22 and enter in the box. Line 24. If your withholding exceeded your tax, enter the excess on this line. Line 25 and Line 26 Consult the instructions if you wish to make a donation or credit your overpayment to next year. Otherwise go to Line 27. Line 27 Enter the amount from Line 24 minus lines 25 and 26. This amount will be refunded to you by a check through the mail. Sign, date, and mail the form with a copy of all tax documents that show Ohio tax withholding. If Line 1 is 0, attach a copy of Page 1 of Form 1040NR‐EZ. Follow the mailing instructions at the bottom of page 2. Note that the mailing address is different if you owe money to the state than if the state owes money to you. Always keep copies of everything you send in for your own records. 13 2015 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
At least:
At least:
At least:
At least:
At least:
Less than:
Ohio tax:
UP TO $1,000
$0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
$50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
$1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
1,550
1,600
1,650
1,700
1,750
1,800
1,850
1,900
1,950
2,000
$3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
$5
5
6
6
6
6
7
7
7
7
8
8
8
8
9
9
9
9
10
10
$4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
$2,050
2,100
2,150
2,200
2,250
2,300
2,350
2,400
2,450
2,500
2,550
2,600
2,650
2,700
2,750
2,800
2,850
2,900
2,950
3,000
$3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
$4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
$6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
$20
20
20
21
21
21
21
22
22
22
22
23
23
23
23
24
24
24
24
25
$7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
$5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
$5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
Ohio tax:
$6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
Less than:
$7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
$8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
$8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
- 37 -
$9,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
$9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
10,000
$10,000 $10,050
10,050 10,100
10,100 10,150
10,150 10,200
10,200 10,250
10,250 10,300
10,300 10,350
10,350 10,400
10,400 10,450
10,450 10,500
10,500 10,550
10,550 10,600
10,600 10,650
10,650 10,700
10,700 10,750
10,750 10,800
10,800 10,850
10,850 10,900
10,900 10,950
10,950
11,000
$11,000 $11,050
11,050
11,100
11,100
11,150
11,150
11,200
11,200
11,250
11,250
11,300
11,300
11,350
11,350
11,400
11,400
11,450
11,450
11,500
11,500
11,550
11,550
11,600
11,600
11,650
11,650
11,700
11,700
11,750
11,750
11,800
11,800
11,850
11,850
11,900
11,900
11,950
11,950 12,000
Ohio tax:
$12,000
$12,000 $12,050
12,050 12,100
12,100 12,150
12,150 12,200
12,200 12,250
12,250 12,300
12,300 12,350
12,350 12,400
12,400 12,450
12,450 12,500
12,500 12,550
12,550 12,600
12,600 12,650
12,650 12,700
12,700 12,750
12,750 12,800
12,800 12,850
12,850 12,900
12,900 12,950
12,950 13,000
$74
74
74
75
75
76
76
77
78
79
80
81
82
83
84
85
86
87
88
89
$13,000 $13,050
13,050 13,100
13,100 13,150
13,150 13,200
13,200 13,250
13,250 13,300
13,300 13,350
13,350 13,400
13,400 13,450
13,450 13,500
13,500 13,550
13,550 13,600
13,600 13,650
13,650 13,700
13,700 13,750
13,750 13,800
13,800 13,850
13,850 13,900
13,900 13,950
13,950 14,000
$109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
$13,000
$11,000
$54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
62
63
63
Less than:
$64
64
65
65
66
66
67
67
68
68
69
69
70
70
71
71
72
72
73
73
$10,000
$44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
$8,000
$25
25
25
26
26
26
27
27
28
28
29
29
30
30
31
31
32
32
33
33
Ohio tax:
$9,000
$9,000
$34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
$7,000
$5,000
$10
10
11
11
11
11
12
12
12
12
12
13
13
13
13
14
14
14
14
15
Less than:
$6,000
$15
15
15
16
16
16
16
17
17
17
17
18
18
18
18
19
19
19
19
20
$4,000
$2,000
$2,000
2,050
2,100
2,150
2,200
2,250
2,300
2,350
2,400
2,450
2,500
2,550
2,600
2,650
2,700
2,750
2,800
2,850
2,900
2,950
Ohio tax:
$3,000
$0
0
1
1
1
1
2
2
2
2
3
3
3
3
4
4
4
4
5
5
$1,000
$1,000
1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
1,550
1,600
1,650
1,700
1,750
1,800
1,850
1,900
1,950
Less than:
$129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
$14,000
$90
91
92
93
94
95
96
97
98
99
99
100
101
102
103
104
105
106
107
108
$14,000 $14,050
14,050 14,100
14,100 14,150
14,150 14,200
14,200 14,250
14,250 14,300
14,300 14,350
14,350 14,400
14,400 14,450
14,450 14,500
14,500 14,550
14,550 14,600
14,600 14,650
14,650 14,700
14,700 14,750
14,750 14,800
14,800 14,850
14,850 14,900
14,900 14,950
14,950 15,000
$149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
2015 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
At least:
At least:
At least:
At least:
At least:
Less than:
Ohio tax:
$15,000
$15,000 $15,050
15,050 15,100
15,100 15,150
15,150 15,200
15,200 15,250
15,250 15,300
15,300 15,350
15,350 15,400
15,400 15,450
15,450 15,500
15,500 15,550
15,550 15,600
15,600 15,650
15,650 15,700
15,700 15,750
15,750 15,800
15,800 15,850
15,850 15,900
15,900 15,950
15,950 16,000
$18,000 $18,050
18,050
18,100
18,100
18,150
18,150
18,200
18,200
18,250
18,250
18,300
18,300
18,350
18,350
18,400
18,400
18,450
18,450
18,500
18,500
18,550
18,550
18,600
18,600
18,650
18,650
18,700
18,700
18,750
18,750
18,800
18,800
18,850
18,850
18,900
18,900
18,950
18,950
19,000
$190
192
193
194
195
197
198
199
200
202
203
204
205
207
208
209
210
212
213
214
$19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
$19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
$20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
$20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
Ohio tax:
$21,000 $21,050
21,050 21,100
21,100 21,150
21,150 21,200
21,200 21,250
21,250 21,300
21,300 21,350
21,350 21,400
21,400 21,450
21,450 21,500
21,500 21,550
21,550 21,600
21,600 21,650
21,650 21,700
21,700 21,750
21,750 21,800
21,800 21,850
21,850 21,900
21,900 21,950
21,950 22,000
$265
266
267
268
270
271
272
273
275
276
277
278
280
281
282
283
285
286
287
288
$22,000 $22,050
22,050 22,100
22,100 22,150
22,150 22,200
22,200 22,250
22,250 22,300
22,300 22,350
22,350 22,400
22,400 22,450
22,450 22,500
22,500 22,550
22,550 22,600
22,600 22,650
22,650 22,700
22,700 22,750
22,750 22,800
22,800 22,850
22,850 22,900
22,900 22,950
22,950 23,000
$345
346
348
349
350
352
353
355
356
358
359
361
362
364
365
367
368
370
371
373
$23,000
$289
291
292
293
294
296
297
298
299
301
302
303
304
306
307
308
309
311
312
313
$23,000 $23,050
23,050 23,100
23,100 23,150
23,150 23,200
23,200 23,250
23,250 23,300
23,300 23,350
23,350 23,400
23,400 23,450
23,450 23,500
23,500 23,550
23,550 23,600
23,600 23,650
23,650 23,700
23,700 23,750
23,750 23,800
23,800 23,850
23,850 23,900
23,900 23,950
23,950 24,000
- 38 -
Less than:
Ohio tax:
$24,000
$315
316
318
319
321
322
324
325
327
328
330
331
333
334
336
337
339
340
342
343
$22,000
$20,000
$215
216
218
219
220
221
223
224
225
226
228
229
230
231
233
234
235
236
237
239
Less than:
$21,000
$240
241
242
244
245
246
247
249
250
251
252
254
255
256
257
259
260
261
262
263
$19,000
$17,000
$17,000 $17,050
17,050 17,100
17,100 17,150
17,150 17,200
17,200 17,250
17,250 17,300
17,300 17,350
17,350 17,400
17,400 17,450
17,450 17,500
17,500 17,550
17,550 17,600
17,600 17,650
17,650 17,700
17,700 17,750
17,750 17,800
17,800 17,850
17,850 17,900
17,900 17,950
17,950 18,000
Ohio tax:
$18,000
$169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
186
187
188
189
$16,000
$16,000 $16,050
16,050 16,100
16,100 16,150
16,150 16,200
16,200 16,250
16,250 16,300
16,300 16,350
16,350 16,400
16,400 16,450
16,450 16,500
16,500 16,550
16,550 16,600
16,600 16,650
16,650 16,700
16,700 16,750
16,750 16,800
16,800 16,850
16,850 16,900
16,900 16,950
16,950 17,000
Less than:
$27,000 $27,050
27,050 27,100
27,100 27,150
27,150 27,200
27,200 27,250
27,250 27,300
27,300 27,350
27,350 27,400
27,400 27,450
27,450 27,500
27,500 27,550
27,550 27,600
27,600 27,650
27,650 27,700
27,700 27,750
27,750 27,800
27,800 27,850
27,850 27,900
27,900 27,950
27,950 28,000
$25,000
$28,000
$25,000 $25,050
25,050 25,100
25,100 25,150
25,150 25,200
25,200 25,250
25,250 25,300
25,300 25,350
25,350 25,400
25,400 25,450
25,450 25,500
25,500 25,550
25,550 25,600
25,600 25,650
25,650 25,700
25,700 25,750
25,750 25,800
25,800 25,850
25,850 25,900
25,900 25,950
25,950 26,000
$434
435
437
438
440
441
443
444
446
447
448
450
451
453
454
456
457
459
460
462
$28,000 $28,050
28,050 28,100
28,100 28,150
28,150 28,200
28,200 28,250
28,250 28,300
28,300 28,350
28,350 28,400
28,400 28,450
28,450 28,500
28,500 28,550
28,550 28,600
28,600 28,650
28,650 28,700
28,700 28,750
28,750 28,800
28,800 28,850
28,850 28,900
28,900 28,950
28,950 29,000
$26,000 $26,050
26,050 26,100
26,100 26,150
26,150 26,200
26,200 26,250
26,250 26,300
26,300 26,350
26,350 26,400
26,400 26,450
26,450 26,500
26,500 26,550
26,550 26,600
26,600 26,650
26,650 26,700
26,700 26,750
26,750 26,800
26,800 26,850
26,850 26,900
26,900 26,950
26,950 27,000
Ohio tax:
$27,000
$404
405
407
408
410
411
413
414
416
417
419
420
422
423
425
426
428
429
431
432
$24,000 $24,050
24,050 24,100
24,100 24,150
24,150 24,200
24,200 24,250
24,250 24,300
24,300 24,350
24,350 24,400
24,400 24,450
24,450 24,500
24,500 24,550
24,550 24,600
24,600 24,650
24,650 24,700
24,700 24,750
24,750 24,800
24,800 24,850
24,850 24,900
24,900 24,950
24,950 25,000
$26,000
$374
376
377
379
380
382
383
385
386
388
389
391
392
394
395
397
398
399
401
402
Less than:
$493
494
496
497
499
500
502
503
505
506
508
509
511
512
514
515
517
518
520
521
$523
524
526
527
529
530
532
533
535
536
538
539
541
542
543
545
546
548
549
551
$29,000
$463
465
466
468
469
471
472
474
475
477
478
480
481
483
484
486
487
489
490
492
$29,000 $29,050
29,050 29,100
29,100 29,150
29,150 29,200
29,200 29,250
29,250 29,300
29,300 29,350
29,350 29,400
29,400 29,450
29,450 29,500
29,500 29,550
29,550 29,600
29,600 29,650
29,650 29,700
29,700 29,750
29,750 29,800
29,800 29,850
29,850 29,900
29,900 29,950
29,950 30,000
$552
554
555
557
558
560
561
563
564
566
567
569
570
572
573
575
576
578
579
581
2015 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
If your line 7 amount is:
At least:
At least:
At least:
At least:
At least:
Less than:
Ohio tax:
$30,000
$30,000 $30,050
30,050 30,100
30,100 30,150
30,150 30,200
30,200 30,250
30,250 30,300
30,300 30,350
30,350 30,400
30,400 30,450
30,450 30,500
30,500 30,550
30,550 30,600
30,600 30,650
30,650 30,700
30,700 30,750
30,750 30,800
30,800 30,850
30,850 30,900
30,900 30,950
30,950 31,000
$582
584
585
587
588
590
591
592
594
595
597
598
600
601
603
604
606
607
609
610
$33,000 $33,050
33,050 33,100
33,100 33,150
33,150 33,200
33,200 33,250
33,250 33,300
33,300 33,350
33,350 33,400
33,400 33,450
33,450 33,500
33,500 33,550
33,550 33,600
33,600 33,650
33,650 33,700
33,700 33,750
33,750 33,800
33,800 33,850
33,850 33,900
33,900 33,950
33,950 34,000
$671
673
674
676
677
679
680
682
683
685
686
687
689
690
692
693
695
696
698
699
$34,000
$612
613
615
616
618
619
621
622
624
625
627
628
630
631
633
634
636
637
638
640
$34,000 $34,050
34,050 34,100
34,100 34,150
34,150 34,200
34,200 34,250
34,250 34,300
34,300 34,350
34,350 34,400
34,400 34,450
34,450 34,500
34,500 34,550
34,550 34,600
34,600 34,650
34,650 34,700
34,700 34,750
34,750 34,800
34,800 34,850
34,850 34,900
34,900 34,950
34,950 35,000
$641
643
644
646
647
649
650
652
653
655
656
658
659
661
662
664
665
667
668
670
$35,000 $35,050
35,050 35,100
35,100 35,150
35,150 35,200
35,200 35,250
35,250 35,300
35,300 35,350
35,350 35,400
35,400 35,450
35,450 35,500
35,500 35,550
35,550 35,600
35,600 35,650
35,650 35,700
35,700 35,750
35,750 35,800
35,800 35,850
35,850 35,900
35,900 35,950
35,950 36,000
$32,000
$32,000 $32,050
32,050 32,100
32,100 32,150
32,150 32,200
32,200 32,250
32,250 32,300
32,300 32,350
32,350 32,400
32,400 32,450
32,450 32,500
32,500 32,550
32,550 32,600
32,600 32,650
32,650 32,700
32,700 32,750
32,750 32,800
32,800 32,850
32,850 32,900
32,900 32,950
32,950 33,000
Ohio tax:
$33,000
$31,000
$31,000 $31,050
31,050 31,100
31,100 31,150
31,150 31,200
31,200 31,250
31,250 31,300
31,300 31,350
31,350 31,400
31,400 31,450
31,450 31,500
31,500 31,550
31,550 31,600
31,600 31,650
31,650 31,700
31,700 31,750
31,750 31,800
31,800 31,850
31,850 31,900
31,900 31,950
31,950 32,000
Less than:
Less than:
Ohio tax:
$36,000
$39,000
$36,000 $36,050
36,050 36,100
36,100 36,150
36,150 36,200
36,200 36,250
36,250 36,300
36,300 36,350
36,350 36,400
36,400 36,450
36,450 36,500
36,500 36,550
36,550 36,600
36,600 36,650
36,650 36,700
36,700 36,750
36,750 36,800
36,800 36,850
36,850 36,900
36,900 36,950
36,950 37,000
$39,000 $39,050
39,050 39,100
39,100 39,150
39,150 39,200
39,200 39,250
39,250 39,300
39,300 39,350
39,350 39,400
39,400 39,450
39,450 39,500
39,500 39,550
39,550 39,600
39,600 39,650
39,650 39,700
39,700 39,750
39,750 39,800
39,800 39,850
39,850 39,900
39,900 39,950
39,950 40,000
$760
762
763
765
766
768
769
771
772
774
775
777
778
780
781
782
784
785
787
788
$701
702
704
705
707
708
710
711
713
714
716
717
719
720
722
723
725
726
728
729
$37,000 $37,050
37,050 37,100
37,100 37,150
37,150 37,200
37,200 37,250
37,250 37,300
37,300 37,350
37,350 37,400
37,400 37,450
37,450 37,500
37,500 37,550
37,550 37,600
37,600 37,650
37,650 37,700
37,700 37,750
37,750 37,800
37,800 37,850
37,850 37,900
37,900 37,950
37,950 38,000
$731
732
734
735
736
738
739
741
742
744
745
747
748
750
751
753
754
756
757
759
$38,000 $38,050
38,050 38,100
38,100 38,150
38,150 38,200
38,200 38,250
38,250 38,300
38,300 38,350
38,350 38,400
38,400 38,450
38,450 38,500
38,500 38,550
38,550 38,600
38,600 38,650
38,650 38,700
38,700 38,750
38,750 38,800
38,800 38,850
38,850 38,900
38,900 38,950
38,950 39,000
$790
791
793
794
796
797
799
800
802
803
805
806
808
809
811
812
814
815
817
818
$40,000 $40,050
40,050 40,100
40,100 40,150
40,150 40,200
40,200 40,250
40,250 40,300
40,300 40,350
40,350 40,400
40,400 40,450
40,450 40,500
40,500 40,550
40,550 40,600
40,600 40,650
40,650 40,700
40,700 40,750
40,750 40,800
40,800 40,850
40,850 40,900
40,900 40,950
40,950 41,000
$820
821
823
824
826
827
829
830
831
833
834
836
837
839
840
842
843
845
846
848
$41,000 $41,050
41,050 41,100
41,100 41,150
41,150 41,200
41,200 41,250
41,250 41,300
41,300 41,350
41,350 41,400
41,400 41,450
41,450 41,500
41,500 41,550
41,550 41,600
41,600 41,650
41,650 41,700
41,700 41,750
41,750 41,800
41,800 41,850
41,850 41,900
41,900 41,950
41,950 42,000
$38,000
- 39 -
Ohio tax:
Less than:
Ohio tax:
$42,000
$849
851
852
854
855
857
858
860
861
863
864
866
867
869
870
872
873
875
876
877
$40,000
$37,000
$35,000
Less than:
$42,000 $42,050
42,050 42,100
42,100 42,150
42,150 42,200
42,200 42,250
42,250 42,300
42,300 42,350
42,350 42,400
42,400 42,450
42,450 42,500
42,500 42,550
42,550 42,600
42,600 42,650
42,650 42,700
42,700 42,750
42,750 42,800
42,800 42,850
42,850 42,900
42,900 42,950
42,950 43,000
$940
942
943
945
947
949
950
952
954
956
957
959
961
962
964
966
968
969
971
973
$43,000
$879
880
882
883
885
886
888
889
891
892
894
895
897
898
900
901
903
904
906
907
$43,000 $43,050
43,050 43,100
43,100 43,150
43,150 43,200
43,200 43,250
43,250 43,300
43,300 43,350
43,350 43,400
43,400 43,450
43,450 43,500
43,500 43,550
43,550 43,600
43,600 43,650
43,650 43,700
43,700 43,750
43,750 43,800
43,800 43,850
43,850 43,900
43,900 43,950
43,950 44,000
$909
910
912
913
915
916
918
919
921
922
924
925
926
928
929
930
931
933
935
937
$44,000 $44,050 $1,009
44,050 44,100
1,011
44,100 44,150 1,013
44,150 44,200 1,014
44,200 44,250 1,016
44,250 44,300 1,018
44,300 44,350 1,020
44,350 44,400 1,021
44,400 44,450 1,023
44,450 44,500 1,025
44,500 44,550 1,027
44,550 44,600 1,028
44,600 44,650 1,030
44,650 44,700 1,032
44,700 44,750 1,034
44,750 44,800 1,035
44,800 44,850 1,037
44,850 44,900 1,039
44,900 44,950 1,040
44,950 45,000 1,042
$41,000
$975
976
978
980
982
983
985
987
988
990
992
994
995
997
999
1,001
1,002
1,004
1,006
1,008
$44,000
Guide: City Income Tax Return If you had taxable income in 2015 and lived in a city, then you most likely will need to file a city income tax return. Residents of townships (not cities) do not need to file this form. Brimfield and Rootstown are examples of townships. If you lived outside of Kent, consult this website to determine what form and where to file a local tax return: https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_Municipal.aspx. The Regional Income tax agency (RITA) administers the income tax for many cities, including Kent. The rest of this guide applies to anyone who is required to file a Form 37. If you are required to file in a city that is not administered by RITA, please consult your cities website or call them for further assistance. If you had taxable income in 2015 and lived in Kent in 2015, you will need to file an income tax return with the Regional Income Tax Agency (RITA). Filing is mandatory for most residents‐see “filing requirements” on page 1 of the instructions for Form 37 exemptions. You can either file on‐line by setting up an account (see www.ritaohio.com) or file a paper form. The form is called Form 37 and can be found at https://www.ritaohio.com/individuals/individual‐forms‐and‐instructions/. If you need assistance with this return, please see https://www.ritaohio.com/individuals/taxpayer‐
assistance/. Form 37 Tips: In most cases, taxpayers will find that the tax is equal to the withholding taken out of their paycheck. 1. Fill out your personal information in the top section of the form. You do not need to complete the entire form as RITA will complete most of the form and compute the tax for you! 2. Use your W‐2 to fill out Section A. Only complete Columns 1, 2, and 4. Column 1: your total income from Form W‐2 Column 2: The locality name in Box 20 of Form W‐2 (usually KENT) Column 4: Same as Column 2 3. Sign your name at the bottom of the form and date it. Make a copy for your records. 4. Attach your W‐2 with the form and mail to: Regional Income Tax Agency P.O. Box 94801 Cleveland OH 44101‐4801 14 Form
PRINT FORM
37
RESET FORM
OPEN BLANK FORM
Contact us toll free:
Cleveland
Columbus
Youngstown
TDD
Regional Income Tax Agency
2015
RITA Individual Income Tax Return
Do not use staples, tape or glue
Your social security number
Spouse’s social security number
Your first name and middle initial
Last name
If a joint return, spouse's first name and middle initial
Last name
800.860.7482
866.721.7482
866.750.7482
440.526.5332
Filing Status:
Single or Married Filing Separately 3
Joint 2
1
If you have an EXTENSION check here and
attach a copy:
EXTENSION
If this is an amended return, check here:
CURRENT home address (number and street)
Apt #
Residency Status in RITA Municipalities
Full Year
Part Year Non-Resident
City, state, and ZIP code
RITA’s eFile
Evening phone number
Daytime phone number
Easy, Fast, Free & Secure
www.ritaohio.com
Move History
Check here if you moved since January 1, 2015, and indicate your change of address. If you moved more than once, supply the additional
move history on a separate sheet.
Date of Move:
PRIOR Address (number and street)
City
State
Zip
Section A
Paperclip Local/City copy of W-2 Forms
and Check or Money Order Here
Do not use staples, tape or glue
List all W-2 wages earned in 2015 and the amount of municipal (city) tax withheld while living in a RITA municipality. In general, unless you
moved into or out of a RITA municipality during the year, your taxable wages cannot be less than Medicare wages (Box 5 of your W-2). List all
tax withheld to your resident municipality in Column 3 only (even if you worked in the municipality where you lived). In Column 4, indicate the
name of the municipality in which you or your spouse physically worked. This may be different from the employer’s address shown on the
W-2. If you did not work in a city or village enter “None” in Column 4. DO NOT enter school district tax into columns 2 or 3.
Column 1
Wages
(see instructions
for qualifying
wages)
Totals
Column 2
Local/City Tax
Withheld for
Workplace
Municipality
0
Column 3
Local/City Tax
Withheld for
Resident
Municipality
0
0
Column 4
Column 5
Workplace Municipality
(Name of city or village
where you worked)
Resident Municipality
(Name of city or village
where you lived)
Column 6
Dates Wages Were
Earned
From Date
Thru Date
MM/DD/YY
For Full or Part Year Residents in RITA Municipalities - Enter Section A, Column
1 Total onto Page 2, Line 1a; enter Column 2 Total onto Page 2, Line 4a; and enter
Column 3 Total onto Page 2, Line 7a. For Non-Residents required to file on
workplace wages – Go to Page 3, Schedule K, Line 32 to calculate tax due.
To manually calculate your taxes please continue to page 2. Tax balances are due by April 18th, 2016. Submitting an incomplete form
could subject you to penalty and interest if a tax balance is due. If you want RITA to calculate your taxes, please use the online eFile
system at www.ritaohio.com. It is easy to use, secure and will calculate your taxes immediately.
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and
accurately lists all amounts and sources of municipal taxable income I received during the tax year.
Your Signature
Date
Preparer’s Signature
Date
Spouse’s Signature if a joint return
Date
Preparer’s Address
ID Number
May RITA discuss this return with the preparer shown above?
Yes
No
Preparer Phone #:
Filing is mandatory for most residents: see “Filing Requirements” on page 1 of the Instructions for Form 37 exemptions.
Page 2
Form 37 (2015)
Section B
Withheld
taxes
shown on
your W-2
forms are
reported on
either line 4a
or 7a.
If your
resident
city/village
has a Credit
Rate of 0%;
enter 0 on
Line 5b
through Line
6 and go to
Line 7a. You
do not need
to complete
the Credit
Rate
Worksheet.
1 a Total W-2 wages from Page 1, Section A, Column 1
1a
b Total self-employment, rental, partnership, and (if applicable)
S corporation income as well as any other taxable income from
Page 3, Schedule J, Line 31. If less than zero, enter -01b
2
2
Total taxable income. Add lines 1a and 1b
3
Multiply Line 2 by the tax rate of your resident municipality from the tax table.
Enter the tax rate of your resident municipality here:
4 a Tax Withheld for all municipalities other than your municipality of residence
from Page 1, Section A, Column 2. Do not enter estimated tax payments
4a
b Direct payment from Page 3, Schedule K, Line 35. Do not enter tax
withheld from your wages and or estimated tax payments on this line 4b
5 a Add lines 4a and 4b
5a
b Total tentative credit from Credit Rate Worksheet, Column E located at
the bottom of this page. Your resident municipality’s credit rate: _ 5b
c Enter the smaller of line 5a or line 5b
5c
6
Multiply Line 5c by the credit factor of your resident municipality from
6
the tax table. Your resident municipality’s credit factor:
7 a Tax withheld for your resident municipality from Page 1, Section A,
7a
Column 3. Do not enter estimated tax payments (see instructions)
b Tax paid by your partnership/S corp to any RITA municipality
7b
8
Total credits allowable. (Add lines 6, 7a, and 7b)
9
Subtract Line 8 from Line 3
9
10
11
12
Refunds:
To avoid
delays in
processing
your refund,
mail your
return to the
PO BOX
address
listed in lower
right hand
corner of this
page.
13
Refunds of
tax withheld
from your
wages must
be applied
for on Form
10A.
18
Download
Form 10A at
www.ritaohio
.com
14
15
16
17
3
8
Tax on non-withheld wages from Page 3, Schedule K, Line 32
10
Tax on Schedule J Income from Page 3, Schedule K, Line 36
11
TAX DUE RITA AFTER WITHHOLDING. Add lines 9, 10 and 11. If less than zero, enter
-0- and file Form 10A (see instructions)
2015 Estimated Tax Payments made to RITA by check, debit or
credit card or ePayment. Do not enter tax withheld from your W-2s.
13
Only include payments made for the 2015 tax year.
14
Credit carried forward from 2014
TOTAL CREDITS. Add lines 13 and 14
Balance Due. If line 15 is less than line 12, subtract line 15 from line 12.
Amounts less than $1 will not be collected.
If line 15 is GREATER than 12, subtract line 12 from line 15 and enter OVERPAYMENT
Amount you want credited to your 2016 estimated tax
Amount to be refunded. You may not split an overpayment
between a refund and a credit. Allow 90 days for your refund.
20 a Enter 2016 estimated tax in full (see instructions). Estimates are
due 4/18/16, 6/15/16, 9/15/16 and 12/15/16
b Enter full estimate or first quarter estimate (1/4 of line 20a)
21
Subtract line 18 from line 20b
22
TOTAL DUE by April 18, 2016. Add Lines 16 and 21
12
15
16
17
18
19
19
20a
20b
21
22
Estimated Taxes (Line 20a)
If your estimated tax liabilities are $200 or more, you are required to make quarterly payments of the anticipated tax due. If your estimated
taxes are not 90% of the tax due or not equal to or greater than your prior year’s total tax liability, you may be subject to penalty and interest. You
may use the amount on Line 12 as your estimate or use Worksheet 2 in the instructions to calculate your estimate.
Note: If Line 20A is left blank, RITA will calculate your estimate.
Credit Rate Worksheet: (applies to Section A wages and Schedule J, Line 29 income)
A
B
C
Credit Rate
Wages/Income
Maximum credit
earned outside of for resident municipality (multiply column A
from tax table
resident municipality
by column B)
D
Workplace tax
withheld/paid
Total Tentative Credit: Enter on Section B, Line 5b, above.
E
Tentative Credit
Enter lesser of
columns C or D
Mail your return with W-2s and
a copy of your federal schedules to:
With payment made payable to RITA:
Regional Income Tax Agency
PO Box 6600
Cleveland OH 44101-2004
Without payment:
Regional Income Tax Agency
PO Box 94801
Cleveland OH 44101-4801
Refund with an amount on line 19:
Regional Income Tax Agency
PO Box 89409
Cleveland OH 44101-6409
Page 3
A COPY OF ALL APPROPRIATE FEDERAL SCHEDULES IS REQUIRED FOR INCOME REPORTED ON SCHEDULE J.
SCHEDULE J
Print the name of each
municipality where a profit/
(loss) was earned in the
appropriate box(es)
SUMMARY OF NON W-2 INCOME (For columns 2-5 enter the Municipality where the income was earned)
11
12
13
14
COLUMN 5
TAXED BY A
NON-RITA MUNICIPALITY
15
21
22
23
24
25
31
32
33
34
35
41
42
43
44
45
51
52
53
54
55
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
RESIDENCE MUNICIPALITY NONTAXING MUNICIPALITY RITA MUNICIPALITY OF RITA MUNICIPALITY OF
COLUMN 6
ADD COLUMNS
1, 2, 3, 4 and 5
23. From Federal
SCHEDULE C Attached
24. From Federal
SCHEDULE E Attached*
25. All Other Taxable Income
(or Loss). Attach Schedule(s)
26. TOTAL NON-WAGE
INCOME
(Add Lines 23, 24, 25)
27.
LESS LOSS CARRY
FORWARD IF ALLOWABLE
28. WORKPLACE INCOME
(
) (
61
62
) (
) (
)(
63
64
65
)
(Line 26 minus Line 27)
29. WORKPLACE INCOME
(Line 26 minus Line 27)
Column 6, Line 28 or Line 29 cannot be
less than zero. If amount is less than
zero, use zero.
30. MUNICIPAL TAX DUE
(NOTE: Line 30 cannot be
less than zero.)
TOTAL of Column 6, place the total in Section B, Line 1b. 31.
NOTE: If any columns on Line 29 have entries complete Schedule K, Line 34.
*S-Corporation Distributions - Special Rules Apply - See the RITA Member List at www.ritaohio.com for detailed municipality information.
SCHEDULE K
32.
To complete Schedule K, see page 6 of the instructions. If additional space is needed, use separate sheet.
W-2 WAGES EARNED IN A RITA MUNICIPALITY OTHER THAN YOUR RESIDENCE MUNICIPALITY FROM WHICH
NO MUNICIPAL INCOME TAX WAS WITHHELD BY EMPLOYER. Complete Lines below.
Wages
Municipality
Tax Rate
(see instructions)
Tax Due
Enter total tax due onto Line 32 and in Section B, Line 10.
33.
32.
W-2 WAGES EARNED IN A NON-RITA TAXING MUNICIPALITY AND FROM WHICH NO MUNICIPAL INCOME TAX WAS
WITHHELD BY EMPLOYER. (ONLY USE THIS SECTION IF YOU HAVE FILED AND PAID THE TAX DUE TO YOUR
WORKPLACE MUNICIPALITY. PROOF OF PAYMENT MAY BE REQUIRED) Complete Lines Below.
Wages
Municipality
Tax Rate
(see instructions)
Tax Due
Enter total tax due onto Line 33
34.
33.
TAX DUE TO OTHER THAN RESIDENCE MUNICIPALITY ON NON W-2 INCOME REPORTED IN SCHEDULE J, LINE 29,
COLUMNS 3, 4, AND 5. Complete Lines below.
Workplace Income
(Line 29, Columns 3, 4, & 5)
Municipality
Tax Rate
(see instructions)
Tax Due
Enter total tax due onto Line 34
34.
35.
TOTAL LINES 32, 33 AND 34. Enter total on Line 35 and in Section B, Line 4b.
35.
36.
FROM SCHEDULE J ABOVE, ADD LINE 30 COLUMNS 3 AND 4. Enter total on Line 36 and in Section B, Line 11.
36.