March 28, 2014 FOR IMMEDIATE RELEASE Contact: Andrew Thomas, Income Tax Administrator, 419-424-7133 2013 FINDLAY AND ARLINGTON INCOME TAX RETURNS DUE The 2013 Findlay and Arlington annual income tax returns and 2014 first-period estimate payments are due Tuesday, April 15. Resident individuals sixteen years old and older who have income subject to the tax must file even if no tax is due. Residents are required to attach a copy of their Federal 1040 and any other Federal form or schedule that supports or relates to wages (W-2s), income, and expenses reported on the Findlay or Arlington tax return. Married couples should file joint Findlay or joint Arlington tax returns even if they file separately with the IRS. There is no municipal tax incentive for a married couple to file separately. Non-residents are not required to file, but only if all their tax has been properly withheld by their employers. Non-resident individuals, sole proprietorships, partnerships, limited partnerships, limited liability companies, limited liability partnerships, associations, corporations, trusts, and S corporations that own rental properties, conduct business, perform services, solicit sales, operate, or maintain an office in either community must file, even if no tax is due. Sources of income that are subject to Findlay and Arlington tax include salaries, wages, tips, severance pay, lottery winnings, stock options, net profits from self-employment, 1099-MISC income, net profits from rental real estate, and contributions to deferred compensation plans, such as 401(k), 403(b), and 457. Sources of income that are not subject to Findlay or Arlington tax include unemployment benefits, Social Security benefits, pensions, interest, dividends, third-party sick pay, workers’ compensation, and Internal Revenue Code section 125 “cafeteria plan” contributions. Generally, taxpayers can determine their taxable wages by using the higher of the amounts reported in boxes 1 or 5 of each W-2. An employee should consult with their payroll department regarding other sources of taxable wages when the box 18 local wage amount is higher than boxes 1 or 5. To avoid an annual interest charge of 18 percent, Findlay and Arlington taxpayers must make 2014 estimate payments if they will owe $100 or more in addition to the tax that will be withheld from their pay. The goal is to pay 100 percent of the 2013 tax or 90 percent of the 2014 tax. The tax is due as the income is earned. Residents who are self-employed or who work in other communities or in non-taxing jurisdictions are most likely to be affected by the requirement. Partnerships, limited partnerships, limited liability companies, and S corporations that conduct business in either community are required to report the income and pay the tax on behalf of the owners to the extent the pass-through businesses’ operations are apportioned to Findlay or Arlington. Resident individual partners, members, and Findlay S corporation shareholders must then report their untaxed distributive shares. Losses are reported in the same manner. Payments and completed Findlay and Arlington tax returns can be placed in the drop box located at the east curbed island of the Municipal Building’s West Crawford Street parking lot. Forms are available at the Tax Department, at the Findlay-Hancock County Public Library, and on the City’s website by visiting www.FindlayTaxForms.com. For assistance, taxpayers can call 419-424-7133 or visit the Tax Department in room 115 on the first floor of the Municipal Building. Office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. Visitors who wish to have their Findlay and Arlington returns prepared by the Tax Department will need to furnish their W-2s and completed copies of their Federal 1040 and relevant Federal forms and schedules for the department to keep.