R21. Forms for Filing  

Latest version.
  • The Municipal income tax return filed hereunder shall set forth the aggregate amount of qualifying wages, adjusted federal taxable income and other taxable income earned or received during the year and subject to the Municipal income tax.

    A. Supporting Documentation. The tax commissioner requires the submission of the following documents to verify that the figures used in the Municipal income tax return are the figures used for federal income tax, adjusted to set forth only such income as is taxable under the provisions of Chapter 311:

    1) A copy of the first page of the applicable federal return. (E.g., IRS Forms 1040, 1040A, 1065, 1120, 1120S)

    A) The fact that any taxpayer is not required to file a federal income tax return does not relieve him from filing a Municipal return.

    B) If a change in federal income tax liability, made by the Internal Revenue Service or by a judicial decision, results in an additional amount of tax payable to the Municipality, a report of such change shall be filed by the taxpayer within three months after receipt of the final notice from the Internal Revenue Service or final court decision.

    2) A complete copy of Form W-2 or other acceptable wage statement issued by the individual's employer(s) that shows the amount of qualifying wages earned or received by the taxpayer during the tax year, the amount of Municipal tax withheld by the employer and the amount of other local taxes withheld by the employer.

    3) Individuals shall submit copies of IRS Forms 1099 and federal schedules C, E, F, and K-1 to support other income. Other schedules such as Form 2106, Schedule A and detailed listings may be requested to support expense items deducted on the federal return.

    4) Businesses shall submit complete copies of federal income tax and information returns.

    B. Generic Form. The generic form must contain the following to be accepted as a valid Municipal income tax return:

    1) Municipal account number.

    2) Taxpayer's Social Security or federal identification number.

    3) A reconciliation of Municipal taxable income with the Federal Income Tax return (City of Cincinnati Schedule X) and a business apportionment formula (City of Cincinnati Schedule Y) for business tax returns.

    4) A space for validation of the income tax return measuring 1" by 3" located at the upper left hand corner.

    5) A statement as follows: "I certify that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete, and that the figures used herein are the same as for Federal Income Tax purposes."

    6) All applicable federal schedules, forms, and statements.

    7) Declarations of estimated tax must show Municipal tax withheld by employers, total income taxes paid to another municipality (if the taxpayer is a resident of the city of Cincinnati), total local tax payments and credits.

    8) If the taxpayer has wages apportioned to the Municipality, reconciliation must be shown between wages apportioned on the Municipal income tax return and the Municipal annual wage return.