Ohio Friends - Need Help

[B. Jani]

I am from NY. One of my client's student son did internship in OH and box 20 of W-2 says

locality as "EVENDALE" and he stayed in summer of 07 in Cincinnati for 2 months.

I am trying to figure out:

(1) how should I classify him as Non Resident Full Year or Part year Resident

(2) what other local forms I need to file

(3) any other tip you can offer

TIA

B Jani

[Margaret CPA in OH]

If the tax withheld is 1.2% of the Local wages shown, you needn't do anything. From the Evendale website

" How do I know if I am required to file a return?

All Village of Evendale residents are subject to the tax and are required to register with the Tax Department and file an annual Evendale Income Tax Return. All non-residents with income taxable to the Village of Evendale that was not fully withheld by an employer are required to file an Evendale Income Tax Return."

So, if he was fully withheld, he owes nothing and is not required to file. Nearly all employers in the taxing municipalities fully withhold the appropriate amounts and filing is not required unless there are other potentially taxable issues. If he was self-employed while living in Evendale, he would have to file and pay tax on net profit, for example. My guess is that he is fine without filing.

[Jack from Ohio]

If the tax withheld is 1.2% of the Local wages shown, you needn't do anything. From the Evendale website

" How do I know if I am required to file a return?

All Village of Evendale residents are subject to the tax and are required to register with the Tax Department and file an annual Evendale Income Tax Return. All non-residents with income taxable to the Village of Evendale that was not fully withheld by an employer are required to file an Evendale Income Tax Return."

So, if he was fully withheld, he owes nothing and is not required to file. Nearly all employers in the taxing municipalities fully withhold the appropriate amounts and filing is not required unless there are other potentially taxable issues. If he was self-employed while living in Evendale, he would have to file and pay tax on net profit, for example. My guess is that he is fine without filing.

I would agree completely with Margaret. That is how I handle residents of another state the work in Ohio. I am 90 miles from Kentucky, and 20 miles from Indiana. We see lots of out of town tapayers that work in Ohio.