CITY OF TOLEDO 2023 INDIVIDUAL NON RESIDENT TAX RETURN

ACCOUNT # SOCIAL SECURITY #

SPOUSE ACCOUNT # SPOUSE SOCIAL SECURITY #

PLEASE CHECK IF A

REFUND



CREDIT TO 2024



AMENDED



BALANCE DUE



PAID ONLINE



DUE ON OR BEFORE 4/15/2024

Single  Married Filing Joint  Married Filing Separate 

PRINT First Name, Middle Initial, Last Name

Name ___________________________________________________

Address__________________________________________________

Phone#(____)___________ Email Address_______________________

May we leave detailed messages at the above phone or email address? Yes  No 

SPOUSE NAME First Name, Middle Initial, Last Name

Name____________________________________________________

Address (If different from above) ______________________________

_________________________________________________________

Did you change residence during 2023? Yes  No 

Did you file a Toledo tax return in 2022? Yes



IF YES, PLEASE COMPLETE AND FILE THIS RETURN EVEN IF NOTHING OWED

Should your Tax account be inactivated? Yes



Reason:______________________________________________________

_____________________________________________________________

DATE MOVED IN:__________________MOVED OUT:_________________

1. W-2 Income (Box 1 from Worksheet A from Page 2 or Line 10 from Page 3 if filing NRR) 1. $__________________

2. Business/Rental Income (Line 4D from Worksheet B) – IF A LOSS enter here $(__________) and ZERO on Line 2 2. $__________________

3. Net Loss Carryforward from the TOTAL box of the Schedule NOL (Figure cannot exceed amount on Line 2) 3. $__________________

4. Adjusted Business/Rental Income (subtract Line 3 from 2) Cannot be a negative – see instructions 4. $__________________

5. Adjusted net income subject to Toledo income tax (add Lines 1 & 4) 5. $__________________

6. Toledo Income Tax – Enter 2.5% of Line 5 6. $__________________

7. Toledo Income Tax withheld by employers (add Box 2 from Worksheet A and Box 3B from Worksheet B) 7. $__________________

8. Other Municipality Tax withheld by employers (add Box 3 from Worksheet A – Part-Year Residents) 8. $__________________

9. Estimated payments 9a $____________ and Credit from 2022 9b $________________ Total 9a + 9b = 9c.$__________________

10. Total allowable credits (add 7, 8 and 9c) 10. $__________________

11. Balance due (subtract Line 10 from Line 6) PAYMENT IS REQUIRED WITH RETURN if more than $10 11. $__________________

12. Add 2210 assessment for Underpayment of Estimated Tax (see instructions) 12. $__________________

13. Add Penalty & Interest for Late Payment (see instructions) 13. $__________________

14. Balance due to include penalty & interest (add Lines 11 + 12 + 13) 14. $__________________

15. If Line 10 is greater than Line 6, enter the difference here, if more than $10 15. $__________________

Disburse as follows: 16. CREDIT APPLIED TO NEXT YEAR (Check box at top of form) 16. $__________________

17. REFUND (Check box at top of form) 17. $__________________

Important: This return is NOT considered filed until

signed by taxpayer and spouse (if applicable).

The undersigned declares that this return (and accompanying schedules) is a

true, correct and complete return for the taxable period stated, and that the

figures used are the same as used for federal income tax purposes and

understands that the information may be released to the tax administration

of the city of residence and the I.R.S.

Sign Your

Here Signature



______________________________Date____________

If a joint return Spouse

both must sign Signature



______________________________Date____________

 CHECK BOX IF CITY MAY DISCUSS YOUR RETURN WITH YOUR TAX PREPARER

Signature

IF YOU OWE MORE THAN $200, QUARTERLY ESTIMATE PAYMENTS ARE REQUIRED

and you may be subject to penalties and interest due to lack of estimated payments. Further you may

need to make estimate payments for 2024 if you expect to owe the same or greater amount next year.

Your

Signature_______________________________Date_______________

Name__________________________________PTIN______________

Phone Number



____________________________________________

Paid

Preparer’s

Use Only

CITY OF TOLEDO 2023 INDIVIDUAL

NON RESIDENT TAX RETURN

File online at https://taxconnect.toledo.oh.gov/taxconnect/

Payment must accompany return. Make payable to ‘COMMISSIONER OF TAXATION” & MAIL TO:

REFUND: PAYMENT ENCLOSED NO PAYMENT ENCLOSED

CITY OF TOLEDO INCOME TAX CITY OF TOLEDO INCOME TAX CITY OF TOLEDO INCOME TAX

PO BOX 902 PO BOX 993 PO BOX 929

Toledo, OH 43697-0902 Toledo, OH 43697-0993 Toledo, OH 43697-0929

NCOME

ITHHELD,

AYMENTS

CREDITS

ALANCE

REDIT

OR NEXT

YEAR

OR REFUND

Attach a copy of your W-2’s, W2-G’s, Schedule(s); C, E, F,

and any 1099-MISC, 1099-NEC or 1099-K along with a copy

of your Federal Form 1040 to include Schedule 1.

Note: Your return is not considered filed until these

documents are received.

$ 0.00

2023 TOLEDO INDIVIDUAL NON RESIDENT TAX RETURN Page 2

W-2 INCOME IF YOU HAD NO WAGES EARNED IN TOLEDO NOR ANY TOLEDO TAX WITHHELD WHEN OUTSIDE OF TOLEDO DO NOT COMPLETE THIS SECTION

WORKSHEET A

Schedules

Column A

Profit (Loss) from

Federal Schedules

Column B

W2-G Withholding

Not to Exceed

2.5%

Column C

Toledo%

Column D

Toledo Taxable Income

Column A x Column C

Schedule C - Business Income (Combine the net

profit and loss from Line 31 of all Schedule C's)

Schedule E - Rental Income (Non-residents enter only

profit(loss) from Toledo properties)

100%

Miscellaneous Income (Gambling income, 1099-MISC,

1099-NEC, Schedule F)

3B) $

100%

Total Other Income (Loss) (Combine Lines 1 through 3 and enter this amount on Page 1, Line 2)

4D) $

ENTER TOTAL COMPENSATION RECEIVED

Print Employer's Name

Locality Where You

Physically Work

Remote

Y/N

Greater of Box 5 or

Box 18 of W-2

Toledo Income Tax

Withheld

Tax Withheld or Paid to

Other City or JEDD

(NUMBER OF W-2's ATTACHED___________________) Totals



1) $ 2) $ 3) $

If more lines are needed to report all of your W-2s, attach an additional sheet.

OTHER INCOME

WORKSHEET B

A. Located B. Located in C. Percentage

Everywhere Toledo (B÷A)

Step 1. Average Original Cost of Real & Tangible Personal Property __________________ ___________________

Gross Annual Rentals Multiplied by 8 ……………………………….. __________________ ___________________

Total Step 1 ………………………………………………………………………. __________________ ___________________ _________________%

Step 2. Total wages, salaries, commissions and other compensation

of all employees ………………………………………………………………. __________________ ___________________ _________________%

tep 3. Gross receipts from sales made and work or service performed __________________ ___________________ _________________%

Step 4. Total percentages …………………………………………………………………………………………………………………………………………………………………………………. _________________%

Step 5. Average percentage (Divide total percentages by number of percentages USED) Enter here and on Worksheet B, Column C, Line 1 _________________%

BUSINESS APPORTIONMENT FORMULA (SEE INSTRUCTIONS) (NON-RESIDENTS ONLY)

SCHEDULE Y

RECONCILIATION OF SCHEDULE Y WAGES LISTED ABOVE TO W-3 WITHHOLDING RETURN

SCHEDULE Y-1

1. Provide the name and EIN under which the withholding tax was remitted if different

NAME____________________________________________ EIN _________________________________

2. Were 1099-Misc / 1099-NEC forms issued to Toledo residents or to anyone working in Toledo? Yes



If YES, attach copies to this return when filed.

NET OPERATING LOSS CARRY-FORWARD – (5 YEAR LIMIT)

SCHEDULE NOL

(See Instructions)

2018

2019

2020

2021

2022

2023

TOTAL

Unused Loss

Carryforward

Percentage

100% 100% 100% 100% 100%

Loss Used THIS YEAR

(Enter TOTAL Line 3,

Page 1)

Loss Carried Forward

to NEXT TAX YEAR

Did your employees remote during 2023? Yes  No 

0.00

0.00%

$ 0.00

0.00

2023 TOLEDO INDIVIDUAL NON RESIDENT TAX RETURN Page 3

NON-RESIDENT REFUND

WORKSHEET NRR

FOR USE BY NON-RESIDENTS WITH W-2 INCOME WHERE TOLEDO TAX WAS WITHHELD WHILE WORKING OUTSIDE TOLEDO

*IF YOU HAVE W-2 INCOME FROM MORE THAN ONE EMPLOYER PLEASE FILL OUT A SEPARATE NRR WORKSHEET FOR EACH EMPLOYER

DURING THE PERIOD ________________, 2023 THRU ________________, 2023, MY LEGAL RESIDENCE OUTSIDE TOLEDO WAS:

STREET ADDRESS ____________________________________ CITY, VILLAGE, TOWNSHIP__________________ STATE ______ ZIP __________

DURING THIS PERIOD, I PERFORMED WORK AS _____________________________________________________________________________

If you were a nonresident employee who worked outside of Toledo for which your employer withheld Toledo city tax complete the section below. (See

instructions.)

1. Enter the total number of vacation days taken during the entire year………………………………

2. Enter the total number of holidays taken for the entire year……………………………………………

3. Enter the total number of sick leave days taken during the entire year…………………………….

4. Add Lines 1 through 3……………………………………………………………………………………………………….

5. Subtract line 4 from 260 (total workdays in a year) (see instructions)……………………………….

6. Enter your qualifying wages for this employer (the greater of Box 5 or Box 18)………………..

7. Divide Line 6 by Line 5 to arrive at average daily income…………………………………………………..

8. Enter total days worked outside of Toledo………………………………………………………………………..

9. Total Days in Toledo. (Line 5 less Line 8)……………………………………………………………………………

10. Multiply Line 9 by line 7. Enter this figure in Worksheet A of Page 2 along with any other

taxable wages you and or your spouse earned. Have your employer complete and sign

the Certification by Employer below………………………………………………………………………………….

If you wish to assign the refund to your city of residence, please complete the following: (See instructions for list of cities for assigned refunds. We cannot

assign to RITA cities).

I hereby assign and transfer my rights, title and interest in this refund to my city of residence __________________________________ and authorize my city of

residence to accept this refund on my behalf. (Name of city)

X _____________________________________________________

Signature of Taxpayer authorizing transfer to residence city.

Note: You must also sign page 1 of this return.

Employer certification is required to claim adjustments on Lines 1 through 10 above. Your request for refund will not be considered valid without a completed employer certification. A

separate certification is required for each job for which you are claiming adjustments on Lines 1 through 10 above.

EMPLOYER CERTIFICATION – REQUIRED WHEN REQUESTING ADJUSTMENTS FOR DAYS WORKED OUTSIDE TOLEDO BY NON-RESIDENTS

WHO HAD TOLEDO TAX WITHHELD.

Under penalty of perjury, the undersigned employer representative states that during the year referenced above the employer withheld Toledo municipal

income tax from the above named employee in excess of the employee’s liability as calculated above; that the above referenced employee was employed

during the period referenced above; the employer has examined this claim for refund in its entirety including any accompanying schedules and statements;

and that the employer representative can attest that the information reported on this claim is true and accurate.

In addition, the undersigned employer representative verifies that no portion of the over-withheld tax has been or will be refunded directly to the employee by

the employer and that no adjustments to the employer’s withholding account related to this claim have been or will be made.

CERTIFIED BY:

_____

________________________________ ____________________________ ______________________ __________________________________

Representative Signature Title Date Phone Number

_____________________________________ _____________________________ _________________________________________________________

Print Representative Name Company Name Email Address

NaN

2023 TOLEDO INDIVIDUAL NON RESIDENT TAX RETURN FORM INSTRUCTIONS

DUE DATE: APRIL 15, 2024

(PLEASE PRINT USING BLACK INK OR USE THE FILLABLE FORM.)

PLEASE NOTE THAT THIS FORM IS TO BE USED BY INDIVIDUAL TOLEDO NON RESIDENTS.

INSTRUCTIONS FOR COMPLETING THE

RETURN:

Enter your Toledo account number – if known. In January, we mail out a post card to each taxpayer with an active city

of Toledo account. This postcard contains a peel-off sticker containing your name, address and Toledo income tax

account number. When you receive this postcard, please make sure that the name and address information is correct.

If not, line through the incorrect portion and complete the form with the correct information. Apply the sticker over the

Account # and Social Security # on page 1 of this form. If you did not receive a postcard and know your account number,

please write it here.

f you do not know your account number, please leave this box blank.

nswer the question regarding filing and residency during the tax year. If you filed a Toledo tax return in 2022 and your

account should be closed, mark the box if necessary and give us the reason (for example, no longer working) and answer

the same for your spouse if a joint return is filed. List dates moved in or out of Toledo.

ill in your First Name and Middle Initial, Last Name and your Social Security Number. (Your complete social security

number is required). If a joint return—Enter Spouse’s Account Number (if they have one) their First Name and Initial,

Social Security Number and Last Name (if different).

nter your Home Address Number and Street, City, State and Zip Code and also that of your Spouse if their address

(number street, city, state and zip) is different.

Enter your phone number and an email address to assist us in reaching you should any questions arise during daytime

hours (There is a box to check if we may leave a detailed message).

art-Year Residents: If you moved in or out of the city of Toledo during the tax year and you did not work in the city of

Toledo, your wages or net profit from Schedule C can be allocated. W-2 wages can be calculated by taking the greater of

Box 5 or Box 18 and dividing by 12 months and multiplying that calculation by the number of months you lived in Toledo.

This will give you your Toledo taxable wage income. Do this for each W-2 and total. Enter this number in Box 1 of the

return. If there is another city withholding in Box 19, you must multiply that city’s tax rate by the Toledo taxable income

to give you the correct tax credit for paying another city. Enter this number on line 8 of the return.

If you had a net profit/loss from a Schedule C, divide the net profit (Line 31) by 12 months and multiply that calculation

by the number of months you lived in Toledo and place this calculation in Line 1, Column D of Worksheet B. The entire

profit (Line 21) of rental properties located in Toledo is taxable regardless of your residency.

Any

income that was earned in the city of Toledo is taxable regardless of your residency.

ILING STATUS

Please check applicable box for Single, Married Filing Joint or Married Filing Separate

If Married Filing Separately enter the Spouse’s Name, Social Security Number and the Spouse’s Toledo Account number.

ine 1. W-2 Income (Box 1 from Worksheet A or Line 10 of Worksheet NRR)

Instructions for Worksheet A on page 2 of this ret

urn: For each W2 received list the name of each employer,

the locality where you physically worked, your gross wages from the greater of Box 5 or Box 18 of the W2, the Toledo

income tax withheld the amount of Toledo Tax withheld from Box 19 of the W2, the amount of any other cities or JEDDs

tax withheld for the time frame you worked within Toledo from Box 19 of the W2. (An Additional Compensation of

Wages worksheet is available on our website for more W-2s).

nstruction for Non-Re

sident Refund (NRR) on page 3 found below.

Line 2. Business/Rental Income (Line 5D from Worksheet B) – If a LOSS enter zero here.

Instructions for Worksheet B on page 2 of this return: C

olumn A; list appropriate income/loss for each line. If

using the Schedule Y Apportionment Formula enter the percentage from Step 5 in Column C. Multiply Column A times

Column C and enter in Column D. If there is local withholding on your 1099-MISC, 1099-NEC or more commonly your W-

2G enter in line 3B. Calculate Total Other Income and place in Column D, Line 4D and also on Line 2 on Page 1 of this

return.

ne 3. Net Loss Carry Forward from Schedule NOL (Figure cannot exceed the amount

on Line 2)

SCHEDULE NOL: U

nused Loss Carry Forward (LCF). Fill in the unused LCF for 2018 thru 2022 and the current year if

applicable. Total this line.

Loss Used THIS Year. L

ist LCF’s used under the appropriate year of usage. Total this Line and place on Line 3, Page 1 of

the return.

Loss Carried Forward to NEXT TAX YEAR. Subtract the Loss Used this Year from the Unused LCF in each column.

For the 2023 tax year, any remaining 2018 LCF will not be allowed since we have a 5-year LCF.

Line 4. Adjusted Business/Rental Income - Subtract Line 3 from Line 2. CANNOT BE A NEGATIVE.

Line 5. Adjusted net income subject to Toledo income tax. - Add Line 1 and Line 4.

Line 6. Toledo Income Tax. - Multiply Line 5 by .025 or 2.5% and enter here.

Line 7. Toledo Income Tax withheld by employers. Add Box 2 from Worksheet A and Box 3B from Worksheet B and

enter here.

Line 8. Other Municipality Tax withheld by employers. Add Box 3 from Worksheet A for use by part-year residents

only.

Line 9. Estimated payments.

Line 9a. Enter estimated payments made directly to the city of Toledo.

Line 9b. Enter credit from the tax year 2022.

Line 9c. Enter the total of Line 9a and Line 9b.

Line 10. Total allowable credits. Enter the total of Lines 7, 8 and 9c.

Line 11. Balance Due. If Line 10 is less than Line 6, enter the difference here. PAYMENT IS REQUIRED WITH YOUR

RETURN. (If amount is $10.00 or less, no payment is due, but the return is required to be filed). Make check or money

order payable to the “COMMISSIONER OF TAXATION”.

Line 12.

If Line 11 is less than $200; skip to Line 12. If Line 11 is $200 and greater, complete the 2023 Form 2210

(Underpayment of Estimate Penalty) located on our website. Place the Total column on Line 10 of the 2023 Form 2210

here. NOTE: Estimate payments are required if you owe more than $200 after credit for tax withheld. If 90% of the tax

liability due for the current tax year or 100% of the tax liability for the preceding tax year is not paid in estimate form by

January 15

following the current tax year (for individuals) you are subject to penalties and interest even if the tax is

paid in full by the due date. Note that 100% of the preceding tax year must have been for a full 12 month period and that

the tax return was filed).

Line 13. Penalty:

Late Payments on Returns--The penalty is 15% of the amount not timely paid at the time that this tax

return is due. Interest at 7% per annum for 2023 will be assessed on each month that the payment was unpaid. Monthly

rate for 2023 is .5833%.

Late fili

ng fee.

Failure to timely file a return by the due date (except for estimate payments) will incur a $25 fee in

addition to the Late Payment Penalty. Filers who file late and have no balance due or a refund will also be assessed the

Late Filing Fee.

ne 14. Add Lines 11, 12 and 13. This is your total balance due.

Line 15. Refund/Credit. If Line 10 is greater than Line 6, enter the difference here, if more than $10.

Line 16 and Line 17. Disburse Line 15 as follows. If the amount on Line 15 is more than $10, complete these 2 Lines to

let us know what to do with your overpayment and check the appropriate box at the top of page 1.

REMEMBER TO ATTACH YOUR PERSONAL W2’S to page 1 of this return. Attach all applicable Schedules for

income/losses shown in Worksheet B (if applicable). Also, you must include your Federal Form 1040 to include Federal

Schedule 1 and any 1099-NEC/1099-MISC forms.

OTHER INSTRUCTIONS

SCHEDULE Y – B

usiness Apportionment Formula

This Schedule is for allocation of schedule income that was only partially earned in Toledo - note that rental income

should not be allocated, but should be based on actual income within Toledo.

Steps 1, 2 and 3 of this formula enter in column A the amount located everywhere and in column B list the amount

located only within Toledo. Note that in Step 1, it is the average original cost of real and tangible personal property

and/or the gross annual rentals multiplied by 8 and added together if both are used to determine the value of tangible

and real business property.

In column C, list the result of dividing the amount in column B by the amount in column A.

Step 4 - Total the percentages shown in column C.

Step 5 – Divide the percentage shown in Step 4 by the total number of percentages used. Enter the result on Step 5

Column C and in Column C Line 1 of Worksheet B.

Please note that just having an entry in column A Located Everywhere for any one step and no entry in column B for

located in Toledo does not mean that that percentage wasn’t used. If there is an entry in the Located Everywhere

column that counts as a percentage used even if the percentage in Toledo is zero.

SCHEDULE Y-1 – Reconciliation of Schedule Y Wages to Withholding Returns. The purpose of this schedule is to provide

a place to explain any reasons why Toledo would not have received 2.5% tax on the wages shown in Schedule Y, Step 2

Located in Toledo.

1. Enter the federal ID and name and address of the account under which withholding was remitted if different

than the Fed ID and name shown on this return.

2. If you issued 1099-MISC to Toledo residents answer yes to this question, and please submit copies of those

attached to the back of this return when filed.

If this is an amended return please check the box on page 1 upper right corner and include a copy of the originally filed

return.

REMEMBER TO SIGN YOUR RETURN (BOTH SPOUSES MUST SIGN JOINT RETURN) EVEN IF YOU HAVE REQUESTED ANY

REFUND TO BE ASSIGNED TO YOUR RESIDENT CITY. IF YOU WANT YOUR PREPARER TO BE ABLE TO DISCUSS THIS

RETURN WITH US, CHECK THE BOX UNDER YOUR SIGNATURES AND MAKE SURE THE PREPARERS INFORMATION IS ON

THE RETURN.

MAIL YOUR RETURN TO:

REFUND DUE PAYMENT ENCLOSED NO PAYMENT ENCLOSED

City of Toledo Income Tax City of Toledo Income Tax City of Toledo Income Tax

PO Box 902 PO Box 993 PO Box 929

Toledo, OH 43697-0902 Toledo, OH 43697-0993 Toledo, OH 43697-0929

WORKSHEET NRR

– NON RESIDENT REFUND COMPUTATION – PAGE 3

This is for use by a Non-Re

sident whose employer withheld Toledo tax from their wages while they worked outside of

Toledo. PLEASE NOTE THAT THIS FORM MUST BE COMPLETED ENTIRELY AND THAT THE EMPLOYER CERTIFICATION

MUST BE SIGNED AND BE INCLUDED WITH THE RETURN WHEN FILED. See additional instructions on our website as to

the taxability of wages and definitions of work locations that changed due to revision of Ohio Revised Code Section 718

as a result of House Bill 5 requirements.

A s

eparate NRR Worksheet will need to be completed if both spouses on a joint return are claiming days worked outside

of Toledo when Toledo tax was withheld.

A separate NRR Worksheet will need to be completed if for more than one employer.

Enter the Street Address, City, State and Zip Code where you resided at the time you worked for this employer while

working out of Toledo and having Toledo Tax withheld. Please list the type of work you performed or your job title or

classification.

Lines 1-10 are based on a work year of 260 days (representing five (5) days per week times 52 weeks). If your schedule

differs from this, adjust the formula accordingly. Sick, vacation and holiday pay are taken into account by the formula.

You must have your employer complete the certification at the bottom of page 3.

Line 1. Enter the total number of paid vacation days taken during the entire year.

Line 2. Enter the total number of paid holidays for the entire year.

Line 3. Enter the total number of paid sick leave days taken during the entire year.

Line 4. Add Lines 1 through 3.

Line 5. Subtract Line 4 from 260 or your total workdays in a year. You must provide substantiation if your situation

dictates a different formula being used.

Line 6. Enter your qualifying wages for this employer. Enter the greater of Box 5 or Box 18 of your Form W-2.

Line 7. Divide Line 6 by Line 5 to arrive at your average daily income for this employer.

Line 8. Enter the total days worked outside of the City of Toledo.

Line 9. Subtract Line 8 from Line 5. This is your total day working in the City of Toledo.

Line 10. Multiply Line 9 by Line 7. Enter this figure in Worksheet A of Page 2 along with any other taxable wages you

and/or your spouse earned.

Have your employer complete and sign the Certification statement below.

If you would like your refund to be assigned to your city of residence, complete and sign this box. Page 1 of this return

must also be signed by you and your spouse (if filed jointly).

Have your employer complete and sign the Employer Certification p

ortion of this section to include that they are

certifying that you did work in the city of Toledo during the period indicated. Failure to have this section signed and

completed will result in your form being returned to you and delaying your refund processing.

**YOU MUST COMPLETE THE ENTIRE TOLEDO INDIVIDUAL TAX RETURN AND SIGN PAGE 1 IN ORDER FOR

YOUR CLAIM FOR NON-RESIDENT TO BE ACCEPTED.

THE FOLLOWING LISTS ARE FOR REFERENCE PURPOSES ONLY. THEY ARE NOT MEANT TO BE EXHAUSTIVE OR ALL

INCLUSIVE. THEY CAN BE SUBJECT TO REVISION WITHOUT NOTICE. THIS LIST IS IN ADDITION TO WAGES,

COMPENSATION, SELF-EMPLOYMENT, RENTAL & FARM INCOME.

EXAMPLES OF OTHER

TAXABLE ITEMS ARE:

1. Bonuses

2. Contributions made by or on behalf of employees

(including those through a cafeteria plan) to a qualified

deferral plan (401k, 403B, 457 and similar plans) are

taxed in the year earned and the deferral is not

permitted. However, matching contributions by an

employer through a cafeteria plan are not taxable.

3. Contributions made by employees or on their behalf

to a tax-deferred annuity or stock purchase plan.

4. Cost of group term life insurance over $50,000.00

(unless part of a cafeteria plan).

5. Director Fees.

6. Short-term disability pay if received as a benefit from

employment (a third-party payer is not required to

withhold tax).

7. Excess employee discounts.

8. Income from golden parachute payments.

9. Income from guaranteed annual wage contracts.

10. Jury duty income.

11. Wage continuation plans (including retirement

incentives and buy-outs).

12. Income received as a result of a covenant not to

compete (except for specifically enumerated items that

are otherwise not taxable)

13. Excess moving expense reimbursements (amounts

that are taxable for Medicare wages).

14. Prizes, awards and gifts as a result of employment.

15. Profit sharing.

16. Severance pay.

17. Sick and/or vacation pay.

18. Stipends with a work requirement (vows of poverty

are not recognized).

19. Stock options.

20. Stock bonus incentive plans.

21. Supplemental unemployment benefits (SUB PAY not

withheld upon by 3rd party payer).

22. Tips.

23. Executor fees.

24. Gambling winnings (cannot be offset by losses).

25. Prizes and winnings from sweepstakes where

money was tendered to enter.

26. Civilians working for the Military

EXAMPLES OF INCOME THAT IS

NOT TAXABLE:

1. Alimony.

2. Annuities (when they are being distributed).

3. Capital Gains.

4. Dividends.

5. Government allotments.

6. Clergy housing allowance (note that excess allowance

is taxable)

7. Religious, fraternal charitable, educational

institutions that is derived from tax-exempt activities or

tax exempt real property.

8. Insurance benefits – unless your employer paid the

premiums.

9. Interest Income.

10. Long-term disability payments. (Social Security

award letter required)

11. Meals and lodging required on premises.

12. Active Duty Military pay including reserve pay.

13. Non-resident Subchapter S corporation income to a

resident member/shareholder.

14. Patent and copyright income.

15. Pension income.

16. Royalties.

17. Social Security Benefits.

18. State unemployment benefits. (Not the same as SUB

PAY which is taxable)

19. Welfare payments.

20. Worker’s compensation.