2000 OHIO Individual Income Tax · 2020. 7. 16. · You can check the status of your 2000 Ohio Income Tax refund by calling 1-800-282-1784. You will be required to provide your social

L___ ___ I L__I ___ ____J

2000 OHIO Individual Income Tax Forms and Instructions

This booklet contains two cop-ies of Form IT-1040 the stan-dard Ohio income tax form AND Form IT-1040EZ the short Ohio income tax form

E-FILE for faster refund

IIf you file electronically and you are entitled to a refund you will receive it in 14 days or less

This year pay by Credit Card

Columbus Ohio 43270

bullUse this label on your income tax re-turn If you use a professional tax preparer give the la-bel to the preparer with your other tax information Use of

BULK RATE POST USAGE

PAID LEBANON OH PERMIT NO 103

the label speeds up the processing of your return

TABLE OF CONTENTS PAGE

Business credits 13

Joint filing credit 1012

Medical savings account 718

Change your return 7

Child care credit 20

Credit card payment 42

Deceased taxpayer 6

District locations 43

Due date 5

Estimated payments 7

Extension of time 6

Filing requirements 5

Form requests 44

Military 7

Ohio political party fund 9

Ohio residency status 9

Part-year residents 22

Penalties amp interest 6

Political conteribution credit 21

Privacy act 9

Retirement credit 19

School district number 37

Senior citizenrsquos credit 19

Taxpayer assistance 44 Use tax 23

New for 2000

Exemption Increased The personal and dependent

exemption has been increased to

New Deduction You are now permitted to deduct

money that you put into a

CollegeAdvantage Account

through the Ohio Tuition Trust

Authority

Estimated Filer Threshold You do not have to file an estimate for 2001 unless you owe more than $500

Rounding to Even Dollars You are now required to round all lines of your tax return to the nearest dollar

Dear Taxpayer

Providing you with the best possible service is a primary goal of the Ohio Department of Taxation In that spirit we have been working to make filing your tax return this year as simple and convenient as possible

If you need help or have questions we are offering more types of assistance than ever We have changed our telephone system to answer your calls more quickly We have also expanded the hours when help is available From January 16 ndash April 16 2001 our Taxpayer Assistance line 1-800-282-1780 will be open from 8 am to 7 pm Monday ndash Friday and Saturday from 830 am to 1230 pm

You can also find assistance tax forms instructions and answers to frequently asked questions by visiting the Departmentrsquos web site wwwstateohustax New this year is our ability to respond to you by e-mail Leave your inquiry in our e-mail box at the website and we will get you an answer

To make it easier for you to prepare the return and to cut costs we hope yoursquoll find that using dollars make sense This year we are requiring you to round your figures up or down to the nearest dollar before entering them on the return Yoursquoll notice wersquove filled in the lsquocentsrsquo column for you

As you prepare your return please be aware of the other changes this year bull the personal exemption has increased to $1100 bull contributions to certain college tuition savings programs are now deductible (contact the

Ohio Tuition Trust Authority for details) bull tax rates have been cut 6929 because of a significant state surplus bull a new line (16 on the IT-1040 and 11 on the IT-1040EZ) has been added to the return

making it easier to pay tax you may owe on purchases made from a catalog retailer or over the internet and

bull taxpayers filing quarterly estimated payments may no longer have to the tax liability threshold for making those payments has jumped from $300 to $500

If you are due a refund and want it quickly let me encourage you to consider filing your return electronically E-filing is the fastest way to get your refund and you can choose to have the money deposited directly into your bank account Last year more than 875000 Ohioans e-filed their returns with most getting a refund back in less than twelve days By comparison if you file a paper return you may wait a few weeks to receive it

If you owe tax this year we have a new convenient option for payment You can choose to pay by credit card through a private vendor approved by the state and the IRS The vendor will collect a small convenience fee

On behalf of your Department of Taxation thank you for your good citizenship and support of the great State of Ohio

Sincerely

Thomas M Zaino Tax Commissioner

The Tax Tables Reflect a 6929 Decrease From The Tax Rates Established by Law

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 2000 fiscal year with significant surplus therefore Ohio tax rates for 2000 have been reduced

The tax tables on pages 26 to 36 show the tax before and after reduction The crossed-out amount is the tax before reduction The amount shown in the shaded area is the tax after reduction

Use the shaded part of the tax tables to determine your 2000 Ohio income tax

Use these tax tables for 2000 Ohio taxes only

Do you need Tax Forms or Help

For general tax information ndash You can access our most frequently asked questions by calling our automated phone system toll free at 1-800-282-1780 Recorded tax information will be available 24 hours a day seven days a week Tax Agents are also available to assist you from 800 am until 500 pm Mon-day through Friday

Note The Taxpayer Services Division is expanding its hours of service from January 16 2001 through April 16 2001 Tax Agents will be available to assist you from 800 am until 700 pm Monday through Friday and 830 am until 1230 pm on Saturday

For refund status information ndash You can check the status of your 2000 Ohio Income Tax refund by calling 1-800-282-1784 You will be required to provide your social security number and your refund amount We will tell you if your refund has been processed and when you can expect your refund Refund processing takes from six to eight weeks You may also check the status of your refund by visiting the Department of Taxationrsquos internet website at wwwstateohustax Generally refund status information will be available 24 hours a day Occasionally however this infor-mation will not be available due to system maintenance In this case please try again

For forms ndash You can order forms by calling 1-800-282-1782 This service will be available 24 hours a day We normally mail orders within 3 to 5 days of request If you need forms more quickly check our website for easy computer download of our most frequently requested forms Our website address is wwwstateohustax

To visit us on the Internet ndash Visit the Ohio Department of Taxationrsquos internet website at wwwstateohustax You can check the status of your 2000 Ohio Income Tax refund e-mail us get answers to the most frequently asked tax questions as well as download the most frequently requested Tax Forms Publications Information Releases Tax Rules and Statistics

To visit us in person ndash The addresses for our district offices are found on page 43 of this booklet You can also find the Taxpayer Services Division address on page 44 of this booklet

To write or e-mail us ndash You may want to write or e-mail us if you are responding to a notice or bill or if you want a written or e-mail response to a tax question If you write be sure to include your social secu-rity number Our mailing address is found on page 44 of this booklet Our internet address is wwwstateohustax

See pages 43 and 44 for more information

Which form Why spend unnecessary time preparing your Ohio taxes If you are a full-year Ohio resident who does not make estimated payments you may be eligible to file the new

should I use expanded Form IT-1040EZ There are restrictions as to deductions and credits allowed on the new ldquoEZrdquo so please read the instructions carefully

USE IT-1040EZ USE IT-1040

Residency Status If you were a full year Ohio resident for 2000

For any Residency Status

Filing Status For any filing status For any filing status

Dependents For all personal and dependent exemp-tions that you are entitled to claim

For all personal and dependent exemp-tions that you are entitled to claim

Ohio Adjustments If you have no Ohio adjustments to If you have Ohio adjustments to

to Income income or if your only adjustment is for state or municipal income tax overpay-ments included in your federal adjusted gross income

income in addition to state or municipal income tax overpayments included in your federal adjusted gross income

Please see Schedule A on the back of Form IT-1040 for a complete list of the Ohio adjustments or read the instructions found in this booklet

Tax Credits If you have no credits other than the exemption credit and joint filing credit

For all applicable Ohio credits Some common credits include Retirement income credit Senior citizenrsquos credit Child and dependent care credit Lump sum retirement credit Job training credit Ohio political contributions credit Resident credit Adoption credit

Payments If you have no payments or credits other than withholding shown on Form(s) W-2 and 1099

If you have any of the following Withholding from all sources Estimated tax payments Payments made with Form IT-40P Credit carryover from a prior year

~ ___J

General Information Do I Have to File an Ohio Income Tax Return

Every Ohio resident and part-year resident is subject to the Ohio income tax so is every non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you

Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4200 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7700 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11300 or more

You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 45 instructions) which is

eligible for the Retirement Income Credit AND the credit (line 45) is the same or larger than your tax before credits (line 6)

You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3)

If we mailed you an Ohio income tax return with a preprinted label and you do not have to file please fill out and send in the Information Notice (IT-10) on page 41 of this booklet

Where and When do I file

File on or before April 16 2001 for calendar year 2000 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 refundcredit requested mail to Ohio Department of Taxation PO Box 2679 Columbus Ohio 43270-2679

IT-1040EZ refund requested mail to Ohio Department of Taxation PO Box 182294 Columbus Ohio 43218-2294

IT-1040 payment enclosed mail to Ohio Department of Taxation PO Box 2057 Columbus Ohio 43270-2057

IT-1040EZ payment enclosed mail to Ohio Department of Taxation PO Box 182850 Columbus Ohio 43218-2850

What Tax Records do I Need to Keep

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

CANCELLED

Can Dependent Children Claim Themselves if They File TheirOwn Tax Return

Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

What if I Want a Receipt to Prove That I Paid

Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

~ L___ ___ _

How do Investors in a Pass-Through Entity Report Income

A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for federal income tax purposes Individuals who are investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is

also reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged inBusiness Apportion Income

A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What if a Taxpayer Has Died If a taxpayer died before filing a return for 2000 the taxpayerrsquos spouse or personal representative may have to file and sign a return for the person who died A personal representative can be the executor administrator or anyone who is in charge of the deceased personrsquos property

Use the same form and filing status that the taxpayer would have used if living In the name and address area write lsquoDECEASEDrsquo and the date of death after the personrsquos first name

Claiming a refund for a deceased person If you are a surviving spouse filing a joint return with the deceased file only the tax return to claim the refund If you are a court appointed representative file the return and attach a copy of the certificate that shows your appointment All other filers must attach a copy of Federal Form 1310 CAUTION We cannot rewrite a decedentrsquos refund check (ie payable to the estate of the decedent or add an executorrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal income tax return To find out how to obtain an extension of time to file your federal income tax return see the instructions for the US Individual Income Tax Return (IRS Form 1040) If you qualify for and obtain a federal extension of time to file then you automatically have the same extension of time for filing your Ohio return How-ever you must attach to your Ohio return a copy of the IRS automatic extension (IRS Form 4868) if requested by paper document or a note indicating you requested the extension by phone and your confirmation number If you have requested even more time to file beyond the automatic extension you must attach the IRS notice granting you further time to file CAUTION An extension of time to file does not give you an extension of time to pay Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the balance of your Ohio income tax by April 16 2001 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo2000 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 2000 tax which you do not pay by April 16 2001 even if you qualify for and elect to take a federal and Ohio extension of time to file See ldquoDo I Owe Penalties and Interestrdquo

Do I Owe Penalties and Interest A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax may be charged if you fail to file your Ohio Income Tax Return by the due date unless the due date is extended by a federal extension

In all cases interest will be charged from the date the tax should have been paid (April 16 2001) until the date of payment

An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank

The interest rate for 2000 is 8 and for 2001 is 9

How do I Round to the Nearest Dollar You are required to round to the nearest whole dollar To do so drop any cents less than 50 cents and increase amounts from 50 cents to 99 cents to the next higher dollar

~ =-==========

YES NO

Do I Have to Pay Estimated Tax in 2001

You must pay estimated tax if your 2000 tax after withholding will be more than $500 If you are required to pay estimated tax file a 2001 Ohio Estimated Income Tax Return (Form IT1040ES) You can get this form from one of the offices listed on page 43 of this booklet or call toll free 1-800-282-1782 CAUTION 2001 estimated tax payments are due on April 16 2001 June 15 2001 September 17 2001 and January 15 2002 If you donrsquot want to make estimated payments you may increase the amount of state tax your employer withholds from your wages so that your 2001 tax after withholding is less than $500 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

What if I Am In the Military

If you are an Ohio resident your entire federal adjusted gross income including your military pay is taxed by Ohio even if you spent no time in Ohio during 2000 Ohio will allow you to calculate a tax credit if your non-military pay was taxed by another state See Schedule C If you are not an Ohio resident Ohio does not tax your military pay Ohio will tax your non-military pay included in your federal adjusted gross income if the non-military pay was earned in Ohio Income from a non-military Ohio job or Ohio rental property would be taxable to Ohio See Schedule D

What if I am unsure of my state of residency See Ohio residency status on page 9

What if I Need to Correct my Income Tax Return After I Mail It

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from the Internet or by calling toll free 1-800-282-1782 If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X within 60 days of the final determination of the federal change CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form

Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 37 to 39 in this booklet If you lived in one of these districts during all or part of 2000 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time that you file your Ohio return To get Form SD-100 contact your local school board office or call toll free 1-800-282-1782

What Is a Medical Savings Account and What Are The Qualifications

A medical savings account is used to pay eligible expenses of the account holder the account holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organization or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA)

An administrator must be designated for a medical savings account at the time the account is opened Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes An ldquoeligiblerdquo medical ex-pense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner

A qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age and a full-time student at an

accredited college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who

is not otherwise emancipated married or a member of the armed forces of the United States

bull bull

Your mailing label ndash what does it mean

Postal service local delivery route within your Zip Code This is not always present

Your Ohio These are your PIN numbers account number

CAR-RT SORTCR01

5810-0045-9876 KENNETH L SMITH PIN 76 JOANNE A SMITH PIN 92 300 PARK WAY HOMETOWN OH 45300-3253

Your name and address

Why use the label

The mailing label on the front of the instruction booklet is de-signed to speed processing at our service center and prevent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

Your Zip Code and the mail bag number pre-sort designation

Besides your name address and Ohio account number the label contains mailing codes and a ldquoPINrdquo number that appears at the end of your name The above diagram shows you where these items appear

Instructions for top of the forms Name and address

Did you receive a label with the correct information YES NO

If you received a label with incorrect information cross outAfter you have completed your return take the label off the front

any errors and print the correct information on the label Add any of the tax booklet and put it in the ldquoNamerdquo space on the return you

missing items (such as an apartment number)send in

If you didnrsquot receive a label please print or type your name ad-If the label shows both spousesrsquo names but you are filing sepa-

dress and social security number in the spaces provided If this is arate returns you cannot use the label

joint return print or type both names and social security numbersNote You must fill in your social security number(s) in the space

in the spaces providedprovided

Write the first four letters of the name of the Ohio county where you live

Filing status Mark the box next to your filing status Your filing status will be the same as your federal income tax form this year with the fol-lowing exceptions Mark the single box on your Ohio return if on your federal return you marked the box qualifying widow(er) with dependent child

Caution If you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio If you and your spouse file separate returns for your federal in-come tax you MUST file separate returns for Ohio

Ohio public school district number Every school district in Ohio has been given an identification num- Look up the number for your school district that you lived in for ber These numbers are found on pages 37 38 and 39 of this book- the majority of 2000 and write it in the space provided Non-resi-let dents would enter 9999 in the space provided

Ohio residency status Resident Mark this box if you were a resident of Ohio all

year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 2000 in the space provided

Part Year resident Mark this box if you moved into or out of Ohio during 2000 not counting being away temporarily Enter the dates you were an Ohio resident in the space pro-vided

Caution Part-year residents would use the non-resident credit in Schedule D for income earned while a resident of another state (see page 22) If you are unsure of your state of residency Ohio law provides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the non-resident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appreciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Sec-retary of State) may no longer recognize you as a resident of Ohio if you submit such a statement to the Ohio Department of Taxa-tion

Ohio political party fund The Ohio General Assembly established this fund to support pub-lic financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party head-quarters and party fund-raising drives organization of voter regis-tration and get-out-the vote campaigns not related to any particu-lar candidate or election

If you file a single return and have a tax (line 14 of Form IT-1040 or line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or line 10 of Form IT-1040EZ) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act Notice Because we are requesting your social secu-rity account number the Federal Privacy Act of 1974 requires us to inform you that giving us your social security number is mandatory Our legal right to ask for this information is supported under the Tax Reform Act of 1986 Your social security number is needed for the Tax Commissioner to administer this tax Fail-ure to supply any information requested on a tax form prescribed by the Tax Commissioner may result in the denial of your license appli-cation if applicable or the imposition of pen-alties for failing to file a complete tax return

See ldquoOhio Tax Withheldrdquo Instructions

Sample W-2 Form a Control number OMB No 1545-0008

b Employer Identification No 1 Wages tips other compensation

2 Federal tax withheld

c Employers Name Addressand ZIP Code

3 Social Security wages

4 Social Security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Employees Social Security Number

9 Advance EIC payment

10 Dependent care benefits

e Employees name (first middle initial last)

f Employeersquos address and zip code

11 Nonqualified plans

12 Benefits included in line 1

13 14 Other

Statutory Pension Legal Deferred employee Deceased plan rep compensation15

16 State

Employerrsquos State ID

17 State wages tips

18 State income tax

19 Locality name

20 Local wages tips

21 Local tax

Form IT-1040EZ Line by Line Instructions Round all lines to the nearest whole dollar

EZ Line 1 ndash Federal Adjusted Gross Income

Enter the amount from your 2000 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 19 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal ad-justed gross income reported on your federal income tax return There are no exceptions to this requirement

EZ Line 2 ndash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 ndash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 ndash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $1100 for yourself and an addi-tional $1100 for your spouse if you are filing a joint return

Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support AND claim on your federal tax return You get a $1100 deduction for each dependent exemption

What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent ex-emptions on your Ohio return that you claimed on your Federal return with the following exception

Children being claimed as dependents on their parentsrsquo Ohio tax return may claim the $1100 personal exemption on their own Ohio tax return and their parents may use the $1100 dependent exemption for that same child on the parentsrsquo Ohio tax return

Enter the number of your personal and dependency exemptions in the space provided on line 4 and multiply this number by $1100

EZ Line 5 ndash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the re-turn to get a refund

EZ Line 6 ndash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 26 through 36

If your taxable income is less than $100000 your tax has been figured for you as shown in Table 1

If your taxable income is $100000 or more you must use Table 2

EZ Line 7 ndash Exemption Credit

Multiply your total number of personal and dependent exemp-tions by $20 and enter the amount on line 7

EZ Line 8 ndash Tax Less Exemption Credit

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on line

6 enter a ldquo0rdquo on lines 8 9 and 10

EZ Line 9 ndash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income in the first column below The second col-umn then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

If you do qualify for the Joint Filing Credit figure it this way

If your Ohio taxable income (line 5) is Your credit is

$25000 or less 20 of line 8 More than $25000 but not more than $50000 15 of line 8 More than $50000 but not more than $75000 10 of line 8 More than $75000 5 of line 8

The credit is limited to a maximum of $650

Example If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $500 THEN the Joint Filing Credit will be $500 X 20 = $100

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your re-turn explaining what the income is

EZ Line 10 ndash Ohio Income Tax

Subtract line 9 from line 8

EZ Line 11 ndash Ohio Use Tax

Enter the amount of your Ohio Use tax from the worksheet on page 24

EZ Line 12 ndash Total Tax

Add lines 10 and 11

EZ Line 13 ndash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown nor-mally on your tax statement form (W-2ndashBox 18 W-2G or 1099R)

ATTACH READABLE STATE copies of your W-2 W-2G OR 1099R Forms to the back of Form IT-1040EZ (See sample W-2 on page 9)

You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

EZ Line 14 ndash Refund

If line 13 is larger than line 12 you have a refund Subtract line 12 from line 13 and enter the amount of your refund on line 14

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servicing your old address Fill out a change of address form at the Post Office

EZ Line 15 ndash Amount You Owe

If line 12 is larger than line 13 you owe more tax Subtract line 13 from line 12 and enter the tax you owe on line 15

Make your check or money order payable to the Treasurer of State of Ohio Write your social security number on your check or money order

If you cannot pay the amount you owe you should still file the return by April 16th to avoid the late filing penalty

You can also pay by Credit Card (see page 42 for more in-formation)

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest pen-alty if the Amount You Owe (line 15) less any use tax is more than $500 and both of the following apply

The amount of your 2000 Ohio tax withheld (line 13) is less than 90 of your 2000 tax (line 10) less $500 and

The amount of your 2000 Ohio tax withheld was less than 100 of your 1999 tax (line 14 1999 IT-1040 or line 10 1999 IT-1040EZ) less $500

If you owe an interest penalty you may choose to have us calcu-late the interest penalty for you and we will send you a bill How-ever if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the standard Form IT-1040 to do so

EZ Line 16 and 17 ndash Wildlife and Natural Areas Checkoff

If you have an overpayment on line 14 you may donate part of it or all of it to either or both of the two programs in the Ohio De-

partment of Natural Resources These programs work to protect your natural heritage Due to the confidentiality of your tax return these programs cannot know who donates and are therefore un-able to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who sup-ported the protection of Ohiorsquos natural heritage last year

Line 16 may be used to benefit Ohiorsquos endangered wildlife and to increase the wildlife diversity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and re-establish various wildlife species to Ohio increase awareness and appreciation of wildlife diversity through educational programs and conduct research

projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the wild-life diversity in the state Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles and reintroduce river otters peregrine falcons paddlefish and trum-peter swans With 127 animals classified as endangered in the state and critical habitat being lost to development the effort is far from finished Please join us in securing a future for wildlife currently in jeopardy by making a donation Your financial help will benefit na-tive wildlife and enhance the quality of life for all Ohioans

Line 17 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural ar-eas scenic rivers and endangered plants and ani-mals all benefit from donation to the Division of Natu-ral areas and Preserves These areas we are protect-ing today serve as vital links to Ohiorsquos natural his-tory They provide an extremely rich resource for

many of our educational institutions who often use these natural ar-eas as outdoor classrooms Your gifts have provided new visitor fa-cilities supported nature awareness programs facilitated stream qual-ity monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need pro-tection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance ndash support the natural areas checkoff

If you want to donate check a box on line 16 or line 17 or both to show how much of your refund you wish to give Then write the amount in the space provided

CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 16 and 17 blank

If you do not have a refund on line 14 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON

YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check

If you want to donate to endangered wildlife species and biodiversity projects make your check payable to Nongame and Endangered Wildlife Special Account

If you want to donate to nature preserves scenic rivers and en-dangered species protection make your check payable to Natural Areas and Preserves Special Account

Mail your donation to Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Form IT-1040 Line by Line Instructions Round each line to the nearest whole dollar

Line 1 ndash Federal Adjusted Gross Income

Use Form 1040 line 33 OR Form 1040A line 19 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 ndash Adjustments

Schedule A (lines 28 to 42) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 18 and 19 and read the additions required and the deductions to which you may be entitled

bull If you have no additions or deductions to your Ohio income leave line 2 blank

bull If you have additions or deductions in Schedule A on the back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 ndash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 ndash ExemptionsDependents

Personal Exemption For You and Your Spouse You get a personal exemption of $1100 for yourself and an addi-tional $1100 for your spouse if you are filing a joint return

Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get a $1100 deduction for each dependent exemption

What personal exemptions and dependent exemptions can I claim

You must claim the same number of personal and dependent ex-emptions on your Ohio return that you claimed on your Federal return with the following exceptions

bull Children being claimed as dependents on their parentsrsquo Ohio tax return may claim the $1100 personal exemption on their own Ohio tax return and their parents may use the $1100 dependent exemption for that same child on the parentsrsquo Ohio tax return

Line 5 ndash Ohio Taxable Income

Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this re-turn

Line 6 ndash Tax Before Credits

Figure the tax on your Ohio taxable income using the tax tables on pages 26 through 36

bull If your taxable income is less than $100000 your tax has been figured for you as shown in Table 1 on pages 26 through 35 or you may use Table 2 on page 36

bull If your taxable income is $100000 or more you must use Table 2 on page 36 to figure your tax

Line 7 ndash Credits - Schedule B

Schedule B on the back of the return has a list of the nonbusiness credits that you may be allowed to take Turn to pages 19 20 and 21 and read the credits for which you may be eligible

bull If you do have credits complete Schedule B at this time Copy the total credits from line 53 onto line 7

bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

Line 8 ndash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 ndash Exemption Credit

Line 10 ndash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on line 8

enter a ldquo0rdquo on lines 10 through 14

Line 11 ndash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends roy-alties rents capital gains and state or municipal income tax re-funds Find your Ohio taxable income from line 5 in the first col-umn below The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your

tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maxi-mum of $650

STOP If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qualify-

ing income totaling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross income This $500 is deducted on line 35 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit

bull If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11

bull If you do qualify for the Joint Filing Credit figure it this way If your Ohio Taxable income (Line 5 ) is Your credit is

The credit limit is limited to a maximum of $650 Example IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $500 THEN The Joint Filing Credit will be $500

x 20 $100 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a separate state-ment to the return explaining what the income is You must show that each spouse has $500 or more of qualifying in-come included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 ndashTax Less Joint Filing Credit

Line 13 ndash ResidentNonresident Part-YearResidentBusiness Credit

Please see page 22 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year resident cred-its If you own or operate a business or if you have invested in a partnership an ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 43 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 20 for further information

NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for child-daycare bull Enterprise zone credits

centers bull Grape production credit bull Credit for lightsreflectors bull Brownfield credit

on farm equipment bull Export sales credit carry-bull Credits for manufacturing forward

investment bull Edison credit

If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E com-plete the proper schedule(s) at this time Copy the computed credit(s) from Schedule C D andor E onto line 13

Line 14 ndash Ohio Income Tax

Subtract line 13 from line 12 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

Line 15 ndash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 2000 Ohio tax withheld and pass-through entity tax withheld (lines 18 and 20 2000 IT-1040) is less than both of the following

bull 90 of your 2000 Ohio income tax (line 14 2000 IT-1040) less $500 and

bull 100 of your 1999 Ohio income tax (line 14 1999 IT-1040 or line 10 1999 IT-1040EZ) less $500

To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and find that you owe an interest penalty we will send you a bill - but see ldquolowering your interest penaltyrdquobelow

If you elect to do the computation and you owe an interest pen-alty enter on line 15 the total interest penalty due from your 2000 IT-2210 Check the box next to line 15 that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040) Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of our interest penalty if either of the following condi-tions apply and you complete Form IT-2210 and attach it to your return

bull Your income varied during the year and you used the annual-ized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part II of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained from any of our of-fices and on the internet at wwwstateohustax

Line 16 ndash Use Tax NEW

Line 17 ndash Total Ohio Tax

Add the amounts of lines 14 15 and 16 and enter the total on line 17

Line 18 ndash Ohio Income Tax Withheld

Enter the total amount of Ohio tax withheld This is shown nor-mally on your tax statement form (W-2ndashbox 18 W-2G or 1099R) See sample W-2 on page 9

bull ATTACH READABLE STATE copies of your W-2 W-2G or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

bull If you are a direct or indirect investor in a pass-through en-tity you may not claim taxes withheld on your behalf by a pass-through entity on this line For proper reporting of taxes withheld on your behalf by a pass-through entity see line 20b instructions (Refundable Pass-Through Entity Credits)

Line 19 ndash Ohio Estimated Tax Payments for 2000 and Amount of 1999 Overpayment Credited to 2000

Enter the total estimated income tax payments submitted on your 2000 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 2000 from your 1999 IT-1040 line 23

bull If you are a direct or indirect investor in a pass-through en-tity you may not claim estimated taxes paid by a pass-through entity on this line For proper reporting of the amount of tax paid on your behalf by a pass-through entity see line 20b in-structions (Refundable Pass-Through En-tity Credits)

You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 20a ndash Refundable Business Jobs Credit

STOP If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of De-velopment you should enter the certified amount on line

20a This amount shall be considered a payment which may be refunded in whole or in part if your total payments on line 21 exceed the tax on line 17 For further details about this credit call the Ohio Department of Development at (614) 466-4551

Line 20b ndash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through entity that filed and paid Ohio tax on Form IT-4708 (Composite Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid

The K-1 should show the amount of the distributive share of in-come the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification number (FEIN)

Enter the total of lines 20a and 20b on line 20

Line 21 ndash Total Payments

Add the amounts on lines 18 19 and 20 and write the total on line 21

Line 22 ndash Amount You Owe

If line 21 is less than line 17 you owe more tax Subtract line 21 from line 17 and enter the tax you owe on line 22

bull Make your check or money order payable to the Treasurer of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 16th to avoid the late filing penalty

bull You can also pay by Credit Card (see page 42 for more information)

Line 23 ndash Amount Overpaid

If line 21 is larger than line 17 you have overpaid Subtract line 17 from line 21 and enter the amount of overpayment on line 23

Lines 24 and 25 ndash Wildlife and Natural Areas Checkoff

If you have an overpayment on line 23 you may donate part of it or all of it to either or both of the two programs in the Ohio De-partment of Natural Resources These programs work to protect your natural heritage Due to the confidentiality of your tax re-turn these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish how-ever to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 24 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habi-tat reintroduce and re-establish various wildlife species to Ohio increase awareness and appre-

ciation of wildlife diversity through educational programs and conduct research projects of critical importance to wildlife popu-lations

Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles and reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classified as endangered in the state and critical habitat being lost to development the effort is far from finished

Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

Line 25 may be used to donate to the preserva-tion of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural history They provide an

extremely rich resource for many of our statersquos educational insti-tutions who often use these natural sanctuaries as outdoor class-rooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and last-ing legacy for all Ohioans Give nature a chance - support the natural areas checkoff

STOP If you want to donate check a box on line 24 or line 25 or both to show how much of your overpayment you wish to give Then write the amount in the space provided A donation will reduce the amount of the refund that will be sent to you If you decide to donate this deci-sion is final You cannot change your mind and ask foryour donations to be refunded once you have sent in your return

If you do not want to donate leave lines 24 and 25 blank

If you do not have an overpayment on line 23 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can do-nate directly to these programs by writing them a check

bull If you want to donate to endangered wildlife species and biodiversity projects make your check payable to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check payable to Natural Areas and Preserves Special Account

Line 26 ndash Amount of Overpayment to be Credited to 2001 Estimated Income Tax

You may apply part or all of your overpayment on line 23 to your 2001 Ohio Income Tax Enter on line 26 the amount of the over-payment that you want to apply to 2001

Line 27 ndash Refund to be Sent to You

Add the amounts on lines 24 25 and 26 and subtract this total from the amount on line 23 This is the amount of refund which will be sent to you

STOP If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form for the Post Office

ADJUSTMENTS OR CREDITS

Do you qualify for any of the adjustments or credits listed on the back of your Ohio Income Tax Return (IT-1040)

YESbull

NObull

Please continue to read the STOP You only have to com-following line instructions plete the front of Form IT-1040

Schedule A ndash Adjustments to Income Additions

Line 28 ndash Government Interest or Dividends from Other States

Enter the total amount of interest or dividends you received from non-Ohio state governments and their local governments not in-cluded in your Federal Adjusted Gross Income

Line 29 ndash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your federal K-1rsquos to the extent they were deducted in arriving at your Federal Adjusted Gross Income

Line 30 ndash ESBT Income

Grantors and beneficiaries of and an Electing Small Business Trust (ESBT) which absent ESBT treatment would otherwise qualify as grantor trust must add back the distributive share of in-come attributable to S corporations to the extent the ESBT in-come is excluded from their Federal Adjusted Gross Income If the ESBT income is included in Federal Adjusted Gross Income no addback is required

ESBTrsquos with more than one grantor or with a ldquopartialrdquo grantor trust must add back the distributive share of income in the same proportion and manner as would be required under the federal grantor trust rules without regard to the ESBT treatment

Line 31 ndash Other Additions

Check the box that applies If more than one box applies attach a listing of the additions and the amount of each addition a) Enter interest or dividends on obligations of the United States

government that are exempt from federal taxation but are not exempt from state taxation

b) Enter the amount of accumulation distribution from a com-plex trust which is reportable on Ohio Form IT-4970 Attach a copy of form IT-4970 to your return

c) Enter any loss resulting from the disposition of Ohio public obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

d) Enter net withdrawals made from an Ohio medical savings account for nonmedical purposes if the amount of the with-drawal was deducted on a previous yearrsquos Ohio income tax return See worksheet for line 40

e) Enter reimbursements received in 2000 for any expenses de-ducted on previous federal and Ohio income tax returns if the amount of the reimbursement was not included in Federal Adjusted Gross Income

Line 32 ndash Total Additions

Enter the total of lines 28 29 30 and 31

STOP Deductions Any amounts deducted on lines 33 though 42 must be

included in your Federal Adjusted Gross Income line 1 of the Ohio Return 16

Line 33 ndash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible

bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 34 ndash Neighboring States

Residents of Indiana Kentucky West Virginia Michigan or Penn-sylvania do not have to file an Ohio income tax return if

bull you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on line 34

If you were a part-year resident of Ohio or if you had additional sources of income from Ohio you cannot use this deduction In-stead you must use the part-year resident and nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for year 2001

STOP Wages salaries tips and commissions earned by Ohio residents in these neighboring states will be taxed by Ohio If your employer withheld tax for the wrong

state you must file with the other state for your refund Do not include the amount withheld for the other state on line 18

Line 35 ndash State or Municipal Refund

Line 36 ndash Disability and Survivorship Benefits

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the result

of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disability benefits which are under an employee disability plan are con-sidered retirement or pension benefits and are no longer de-ductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

See Tax Commissioner Rule 5703-7-08 for additional informa-tion about this deduction

Line 37 ndash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income

bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 38 ndash College Guaranteed NEW Variable Savings Account and Ohio Tuition Credits

You may deduct contributions made in 2000 to the Ohio Tuition Trust Authorityrsquos CollegeAdvantage Savings Plan to the extent the contributions were included in your federal adjusted gross in-come Up to $2000 per beneficiary may be deducted Qualifying amounts exceeding the $2000 limitation may be deducted on fu-ture tax returns until all unused portions are deducted

Married taxpayers may deduct up to a maximum of $2000 per beneficiary whether their filing status is married filing joint or married filing separately

Earnings in a CollegeAdvantage account are also exempt from Ohio income tax As a recipient andor beneficiary of a CollegeAdvantage account in 2000 you may deduct the earn-ings portion of your CollegeAdvantage account to the extent the increase was included in your Federal Adjusted Gross Income Under current federal income tax law the earnings portion of your account will not be included in your fderal adjusted gross income until the account is distributed to the beneficiary or withdrawn by the contributor

You may not deduct earnings or withdrawals from a CollegeAdvantage account that were not used for higher educa-tion expenses Beginning with tax year 2001 earnings or with-drawals from a CollegeAdvantage account that are not used to pay for higher education expenses must be added back to your Federal Adjusted Gross Income

CollegeAdvantage is a federal section 529 Qualified Tuition Pro-gram administered by the Ohio Tuition Trust Authority CollegeAdvantage offers unique state and federal tax-advantaged opportunities to save for college Investors can choose among four college investment funds or can choose a plan that includes any combination of funds The four funds include the Guaranteed Savings Fund (formerly the Ohio Prepaid Tuition Program) an

Age Based Fund A Balanced Fund and a Growth Fund You can use CollegeAdvantage funds at any accredited college in the country

For more information about CollegeAdvantage please call 1-800-AFFORD-IT (233-6734) or log onto the Tuition Trust web site wwwcollegeadvantagecom

Line 39 ndash Unsubsidized Health Insurance Long Term Care Insurance amp Excess Health Care Costs

You may be eligible to deduct part or all of your unsubsidized health insurance premiums long term care insurance premiums and excess health care costs To determine if you are eligible read each category and complete the worksheet

Unsubsidized Health Insurance Premiums Enter on line 1 of the worksheet the amount you paid during 2000 for unsubsidized health insurance premiums for you your spouse and your dependents Do not include any amounts excluded from Federal Adjusted Gross Income under a cafeteria plan or any flex-ible-spending plan

A subsidized health insurance plan is a plan where your current or former employer or your spousersquos current or former employer pays part or all of the planrsquos costs Most people who receive wage or salary income from an employer participate in a subsidized plan If you are unsure check with your employer

Example Joan has a health plan through her employer She has $5000 deducted from her paycheck each month to pay for her portion of her health insurance premium costs Her employer con-tributes $45000 each month towards the health insurance pre-mium costs that actually total $50000 each month This is a sub-sidized health plan and Joan may not use her $5000 monthly pay-ment on line 1 of the worksheet

Note You may not use line 1 of the worksheet to report health insurance premiums if you qualify for Social Security health benefits under Medicare

Example Joan is retired and qualifies for Medicare She pays $5000 dollars each month for supplemental health insurance and $2000 each month for Medicare B premiums Joan may not use her $5000 or $2000 monthly payments on line 1 of the worksheet

Unreimbursed Long Term Care Insurance Premiums Enter line 1 of the worksheet the amount you paid during 2000 for unreimbursed long-term care insurance premiums

Excess Health Care Costs If you have completed federal 1040 Schedule A ndash Itemized de-ductions for 2000 you may skip lines 2 and 3 of the worksheet and enter on line 4 of the worksheet the amount of your excess medical and dental expenses reported on line 4 of your federal Schedule A Note You may also include any long-term care in-surance premiums subject to federal limitations

If you did not complete federal 1040 Schedule A ndash Itemized De-ductions for 2000 proceed as follows

Enter on line 2 of the worksheet the costs for qualifying medical and dental expenses Some examples of qualifying medical and dental expenses include unreimbursed costs for

bull insurance premiums for medical and dental care plans (in-cluding both unsubsidized and subsidized health plans Medi-care premiums and supplemental Medicare insurance)

bull long term care insurance (including amounts subject to the federal limitation)

bull prescription medicine or insulin bull medical examinations and treatment by a certified health

professional bull hospital costs and nursing care bull eyeglasses hearing aids braces crutches and wheelchairs

Note You must reduce the amount of health insurance premiums by any self-employed health insurance deduction that you claimed on line 28 of your Federal Form 1040

Insurance amp Medical Cost Worksheet

1 Enter the amount paid in 2000 for unsub-sidized health insurance premiums and unreimbursed long term care insurance premiums for you your spouse and your dependents 1 _________

2 Enter your unreimbursed medical and dental expenses health insurance premiums and long term care insurance premiums 2 _________

3 Enter 75 of your Federal Adjusted Gross Income 3 _________

4 Excess medical and dental expenses (line 2 minus line 3 or the amount from line 4 of your federal Form 1040 Schedule A) 4 _________

5 Enter any health or long term care in-surance premiums included on both lines 1 and 2 of this worksheet 5 _________

6 Net excess medical care deduction (line 4 minus line 5 but not less than zero) 6 _________

7 Ohio health care deduction (add lines 1 and 6) Enter here and on line 39 of your Ohio income tax return 7 _________

Line 40 ndash Ohio Medical Savings Account

You may be able to deduct the amount of funds you deposited into a medical savings account or the amount deposited by your em-ployer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 2000 the maximum amount of deposited funds you may be able to deduct is $3340 If filing a joint return each spouse may be able to deduct up to $3340 of deposited funds into hisher separate account for a maximum of $6680

Also any investment income or interest earned on the funds de-posited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medi-cal Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 2000 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were included in their Federal Adjusted Gross Income They would be entitled to a Medi-cal Savings Account deduction of $5760 ($2000 for John and $3340 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 2000 but no more than $3340 1 _________

2 If joint return amount your spouse contri-buted during 2000 but no more than $3340 2 _________

3 Amount of medical Savings Account earnings included in line 1 of your 2000 Ohio Form IT-1040 3 _________

4 Sub-total (add lines 1 2 and 3) 4 _________ 5 2000 withdrawals from the account for

nonmedical purposes (see note below) 5 _________ 6 If line 5 is less than line 4 subtract line 5

from line 4 and enter here and on line 40 of Schedule A of Form IT-1040 6 _________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 31d of Schedule A of Form IT-1040 7 _________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet See pages 43 and 44 for a listing of our offices

Line 41 ndash ESBT Deductions

Grantors and beneficiaries of and an Electing Small Business Trust (ESBT) which absent ESBT treatment would otherwise qualify as a grantor trust may deduct the distributive share of losses at-tributable to S corporations to the extent the ESBT loss is ex-cluded from their Federal Adjusted Gross Income If the ESBT loss was used to compute Federal Adjusted Gross Income no deduction is allowed

Line 42 ndash Other Deductions

Check the box that applies If more than one box applies attach an explanation to you return a) Employers may deduct the amount of wage and salary ex-

penses not otherwise deducted for federal tax purposes be-cause of the federal targeted jobs tax credit or the work op-portunity tax credits

b) Deduct interest income earned from Ohio Public and Pur-chase Obligations if the interest income was included in your

Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public Obligations to the extent the income was included in your Federal Adjusted Gross Income

c) Deduct refunds or reimbursements of expenses you originally deducted on a prior year federal income tax return if the fol-lowing conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 2000 federal income tax return Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior year federal income tax return Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1999 federal income tax return In 2000 he received a reimbursement for $200 of the medi-cal expenses from his insurance company which he reported on line 21 of his 2000 federal income tax return Mr Brown is entitled to deduct the $200 reimbursement on this line

d) Deduct a repaid amount that you received and included in your Federal Adjusted Gross Income in a prior year if the following three conditions are met bull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 2000 federal income tax return for the amount repaid or you claimed a tax credit on your 2000 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 2000 or any other taxable year and

bull In the year you received the income the income did not qualify for either the resident or non-residentpart year resi-dent credits on Schedules C or D or your Ohio income tax return

Example John Brown received a $1000 bonus from his employer in 1999 and included the bonus in his 1999 Federal Adjusted Gross Income In 2000 John had to repay $200 of the bonus because the amount was computed in error John repaid the amount in 2000 John is entitled to a deduction of $200 on this line

e) Deduct matching contributions that you made to another personrsquos Individual Development Account when the account has been established by a County Department of Human Ser-vices This program was established to provide matching funds to qualified applicants For futher information contact your local County Department of Human Services

Line 43 ndash Total Deductions

Add lines 33 through 42

Line 44 ndash Net Adjustments

If line 32 is LARGER THAN line 43 subtract line 43 from line 32 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 32 is SMALLER THAN line 43 subtract line 32 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on

line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule B ndash Credits Line 45 ndash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or dis-tributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 37

bull You must have received this income because you have re-tired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year

$500 or less 0 Over $500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retire-ment income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint re-turn John has $5000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 ndash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 2001 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

Line 47 ndash Lump Sum Distribution Credit

This credit is available only to individuals 65 year of age or older before January 1 2001

If you received a lump sum distribution from a pension retire-ment or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treat-ment which uses the $50 senior citizen tax credit times your ex-pected remaining life years Please contact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once

If the answers to questions 1 through 7 are all ldquoyesrdquo the dis-tribution qualifies for the lump sum distribution credit

1 Were you 65 years of age or older before January 1 2001 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos quali-fied plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the em-ployee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

If you answered ldquonordquo to any of the above questions you do not qualify for this credit

STOP If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 ndash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the federal Child and or Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit If line 3 on the front of the Ohio Form IT-1040 is $40000 or more yoursquore not entitled to this credit

2000 Child and Dependent CareWorksheet

1 Enter the amount of Federal Child and Depen-dent Care Credit shown on line 9 of Schedule 2 for federal Form 1040A or on line 9 of Federal Form 2441 ldquoChild and Dependent Care Expensesrdquo 1 ______

2 If line 3 of your Ohio IT-1040 is less than $20000 enter 100 on line 2 of this work-sheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line 2 of this work-

sheet 2 ______ 3 Multiply line 1 of this worksheet by the rate

shown on line 2 Enter this amount here and on line 48 (Schedule B) on the back of Form IT-1040 3 ______

Line 49 ndash Lump Sum Retirement Income Credit

Lump sum distributions that you received on account of retire-ment from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year If you

bull received income in a lump sum distribution during 2000 or bull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instruc-tions by contacting one of the offices listed on page 43 of this booklet

Line 50 ndash Job Training Credit

Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or education which improves your chances of getting a new job after you have lost your previous job Job training includes such things as appren-ticeships internships and educational classes

STOP Such training qualifies for this credit only if you can check ldquoyesrdquo for questions 1 2 and 3 below

1 Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your employer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) bull bull

2 During the twelve month period beginning when you lost your job did you pay for any job training bull bull

3 While you were receiving job training were you either unemployed or working no more than 20 hours per week bull bull

If you checked ldquoyesrdquo to all of the questions above then complete the worksheet below

2000 Job Training Credit Worksheet

1 Enter the amount you paid during 1999 and 2000 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1 ______

2 Multiply the amount on line 1 by 12 2 ______ 3 Enter the smaller of $500 or the amount on

line 2 3 ______ 4 Enter the amount of job training credit if any

which you claimed on line 51 Schedule B on the 1999 Ohio Form IT-1040 4 ______

5 Subtract line 4 from line 3 (but not less than zero) 5 ______

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

Line 51 ndash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candi-dates for any of the following Ohio offices

ndash Governor ndash Lieutenant Governor ndash Secretary of State ndash Auditor of State ndash Treasurer of State ndash Attorney General ndash Ohio Board of Education ndash Chief Justice of the Ohio Supreme Court ndash Justice of the Ohio Supreme Court ndash Ohio Senate or ndash Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 The maximum

credit is $50 for single or married separate filers or $100 for mar-ried filing joint returns (if each spouse made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 ndash Adoption Credit

You can claim a credit against your tax for expenses incurred in the legal adoption of a minor child (under 18 years of age) The amount of credit is limited to the amount of the expenses incurred in the adoption process up to a maximum of $500 per child This is a one-time credit per child Any unused amounts cannot be carried forward The adoption must be final and recognizable under Ohio law the year you claim the credit

Line 53 ndash Total Schedule B Credits

Enter the total of lines 45 through 52 on line 53 and on line 7 on the front of the return

Schedule C ndash Resident Credit Line 54

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALLER of lines 56 or 57

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax by other states or the District of Columbia This amount is determined by using the gross income subjected to a tax on income in other states or the District of Columbia less related deductions allowed in computing federal adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

STOP Do not include wages salaries tips or commissions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not

taxed by our neighboring states and therefore does not qualify for the credit

Line 55

Enter Ohio Adjusted Gross Income from line 3

Line 56

Divide line 54 by line 55 in the box provided Multiply the per-centage by the amount on line 12 on the front of the return Enter the amount on line 56

Line 57

Enter the amount of 2000 income tax less all related nonrefund-able credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the Dis-trict of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to the line 14 of the Ohio Form IT-1040

Line 58

Enter the smaller of line 56 or line 57 This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state which you filed a 2000 income tax return below line 58 Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule D ndash NonresidentPart-year Resident Credit NONRESIDENTS OR PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 59

Line 59

Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 60

Line 61

Divide line 59 by line 60 and enter the percentage in the box pro-vided Multiply the percentage by the amount on line 12 on the front of the return Enter the amount on line 61 and line 13 on the front of the return If both the resident credit and the nonresident part-year resident credit apply enter the sum of lines 58 and 61 on line 13

Please ldquoUSErdquo It Ohiorsquos tax on Internet catalog and out-of-state purchases

Ohiorsquos ldquoUserdquo Tax

Ohiorsquos ldquouse taxrdquo is Iittle known but has been part of our tax laws since 1936 The ldquouse taxrdquo is equal in amount to the sales tax in your county Every state with a sales tax also has a companion ldquouse taxrdquo The ldquouse taxrdquo laws were passed to eliminate the dis-advantage to Ohio retailers when shoppers buy from out-of-state sellers who do not collect sales tax

How ldquoUserdquo Works

Itrsquos simple if you are an Ohio resident and you buy a taxable item or service from an out-of-state retailer and pay

no tax Ohio requires you to pay the ldquouse taxrdquo The ldquouse taxrdquo frequently applies when you buy from catalog or Internet retailers The ldquouse taxrdquo rate is equal to the sales tax rate in your county

For example Mary lives in Toledo She orders a new bedspread from the Catalog Linen Company based in New York The price is $43900 The catalog company collects

no tax Mary is liable for paying Ohiorsquos ldquouse taxrdquo

Taxable purchase $43900 ldquoUse taxrdquo due $43900 x0625 = $2744

Ohio + Lucas County use tax = 625

Who the ldquoUse Taxrdquo Benefits

bull You amp Our Schools One-third of Ohiorsquos sales amp use tax supports our elemen-tary and secondary schools The re-maining two-thirds pays for state ser-vices ndash higher education parks public safety etc

bull County Governments and Transit Authorities The sales amp use tax is the largest source of financing for the local criminal justice system and public transportation systems

bull Ohio Retailers The use tax helps Ohio retailers keep prices competitive with out-of-state merchants who donrsquot collect tax and so protects Ohio jobs

Paying ldquoUserdquo Tax

Itrsquos easy The ldquouse taxrdquo is reported and paid along with your income tax return Wersquove in-

cluded a simple worksheet and instructions (page 24) for calculating the amount of ldquouse taxrdquo you may owe Please note that many out-of-state retailers do collect the use tax on your purchase mdash your receipt will show it as a sales tax amount Itrsquos only neces-sary to include ndash on Line 1 of the worksheet ndash those purchases on which you did not pay tax

Use Tax Worksheet An itemized list of purchases is not required Report only your total purchases upon which you paid no tax to the retailer at the time of purchase

$1 Total purchases upon which you paid no tax ____________________

2 Enter your county tax rate (see table below) ____________________

3 Multiply line 1 by line 2 This is the amount of use tax you owe Please place this amount on Line 11 of Form IT-1040EZ or line 16 of Form IT-1040 ____________________ $

Example

Last fall you and your wife traveled to Florida While there you purchased some outdoor furniture for $650 and had it shipped back to your home in Columbus Also during the year you purchased $250 worth of clothing through the Internet For both purchases no tax was charged to you

$900001 Total purchases upon which you paid no tax ($650 + $250) ____________________

x 05752 Enter your county tax rate (Franklin ndash 575) ____________________

3 Total amount of tax due ($900 x 575 = $5175) This is the amount of use tax you owe ____________________ $ 5175

County Use Tax Rates The following chart represents the current sales and use tax rates If you have any questions please contact us at 1-800-282-1780 or visit our website at wwwstateohustax click on Taxpayer Assistance then scroll down to General Tax Information Sales Tax Rate Update

County Rate County Rate County Rate

Adams 600 Hamilton 600 Noble 650 Allen 600 Hancock 550 Ottawa 600 Ashland 625 Hardin 600 Paulding 650 Ashtabula 600 Harrison 650 Perry 600 Athens 625 Henry 600 Pickaway 600

Auglaize 650 Highland 600 Pike 600 Belmont 650 Hocking 625 Portage 600 Brown 625 Holmes 600 Preble 650 Butler 550 Huron 650 Putnam 600 Carroll 600 Jackson 650 Richland 625

Champaign 600 Jefferson 650 Ross 650 Clark 600 Knox 600 Sandusky 600 Clermont 600 Lake 575 Scioto 600 Clinton 600 Lawrence 650 Seneca 600 Columbiana 500 Licking 600 Shelby 650

Coshocton 600 Logan 650 Stark 525 Crawford 650 Lorain 575 Summit 575 Cuyahoga 700 Lucas 625 Trumbull 550 Darke 600 Madison 625 Tuscarawas 600 Defiance 600 Mahoning 600 Union 600

Delaware 625 Marion 600 Van Wert 650 Erie 600 Medina 550 Vinton 650 Fairfield 575 Meigs 600 Warren 600 Fayette 600 Mercer 600 Washington 650 Franklin 575 Miami 600 Wayne 575

Fulton 600 Monroe 650 Williams 600 Gallia 625 Montgomery 650 Wood 600 Geauga 550 Morgan 650 Wyandot 600 Greene 600 Morrow 650 Guernsey 650 Muskingum 650

To Determine the School District of Residence Call the County Board of Elections or County Auditor

COUNTY BOARD OF AUDITOR ELECTIONS

Adams 937-544-2633 937-544-2364 Allen 419-223-8530 419-228-3700 Ashland 419-282-4224 419-282-4235 Ashtabula 440-576-6915 440-576-3789

Athens 740-592-3201 740-592-3223 Auglaize 419-738-9231 419-738-2511 Belmont 740-676-1025 740-699-2130 Brown 937-378-3008 937-378-6398

Butler 513-887-3700 513-887-3154 Carroll 330-627-2610 330-627-2250 Champaign 937-484-1575 937-653-2711 Clark 937-328-2491 937-328-2427

Clermont 513-732-7275 513-732-7150 Clinton 937-382-3537 937-382-2250 Columbiana 330-424-1448 330-424-9515 Coshocton 740-622-1117 740-622-1243

Crawford 419-562-8721 419-562-7941 Cuyahoga 216-443-3200 216-443-7092 Darke 937-548-1835 937-547-7317 Defiance 419-782-2906 419-782-1926

Delaware 740-368-1780 740-368-1790 Erie 419-627-7601 419-627-7746 Fairfield 740-687-7000 740-687-7028 Fayette 740-335-1190 740-335-6461

Franklin 614-462-3100 614-462-4663 Fulton 419-335-6841 419-337-9200 Gallia 740-446-1600 740-446-4612 Geauga 440-285-2222 440-285-2222

Greene 937-562-7470 937-562-5064 Guernsey 740-432-2680 740-432-9243 Hamilton 513-632-7025 513-946-4100 Hancock 419-422-3245 419-424-7015

Hardin 419-674-2211 419-674-2239 Harrison 740-942-8866 740-942-8861 Henry 419-592-7956 419-592-1956 Highland 937-393-9961 937-393-1915

Hocking 740-380-8683 740-385-2127 Holmes 330-674-5921 330-674-1896 Huron 419-668-8238 419-668-8643 Jackson 740-286-2905 740-286-4231

Jefferson 740-283-8522 740-283-8518 Knox 740-397-2188 740-393-6747 Lake 440-350-2700 440-350-2532 Lawrence 740-532-0444 740-533-4310

COUNTY BOARD OF ELECTIONS

AUDITOR

Licking Logan Lorain Lucas

740-349-8683 937-599-7255 440-244-3186 419-213-4001

740-349-6039 937-599-7209 440-329-5203 419-213-4420

Madison Mahoning Marion Medina

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-852-9717 330-740-2010 740-382-4811 330-725-9764

Meigs Mercer Miami Monroe

740-992-2697 419-586-2215 937-332-6926 740-472-0929

740-992-2698 419-586-6402 937-332-6964 740-472-0873

Montgomery Morgan Morrow Muskingum

937-225-5656 740-962-3116 419-946-4026 740-455-7120

937-496-7510 740-962-4475 419-946-4060 740-455-7109

Noble Ottawa Paulding Perry

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-732-4044 419-734-6740 419-399-8205 740-342-2074

Pickaway Pike Portage Preble

740-474-1100 740-947-4512 330-297-3511 937-456-8117

740-474-4765 740-947-4125 330-297-3577 937-456-8148

Putnam Richland Ross Sandusky

419-523-3343 419-774-5530 740-775-2350 419-334-6180

419-523-6686 419-774-4795 740-702-3080 419-334-6123

Scioto Seneca Shelby Stark

740-353-4178 419-447-4424 937-498-7207 330-451-8683

740-355-8224 419-447-0692 937-498-7202 330-451-7341

Summit Trumbull Tuscarawas Union

330-643-5200 330-369-4050 330-343-8819 937-642-2836

330-643-2636 330-675-2888 330-364-8811 937-645-3003

Van Wert Vinton Warren Washington

419-238-4192 740-596-5855 513-695-1358 740-374-6828

419-238-0843 740-596-5445 513-695-1239 740-373-6623

Wayne Williams Wood Wyandot

330-287-5480 419-636-1854 419-354-9120 419-294-1226

330-287-5438 419-636-5639 419-354-9173 419-294-1531

These Tables Reflect a 6929 Decrease from the Tax Rates Established by Law

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 2000 fiscal year with a significant surplus therefore Ohio tax rates for 2000 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduction

Use the shaded part of the tables to determine your 2000 Ohio income taxes

If your Ohio taxable income is

But Ohio Tax At less tax After least than is Reduction

Up to $1000 $2000 $4000 $6000 _____$ 0 $ 50 $ 0 $ 0_____50 100 1 1_____100 150 1 1_____150 200 1 1_____200 250 2 2_____250 300 2 2_____300 350 2 2_____350 400 3 3_____400 450 3 3_____450 500 4 3_____500 550 4 4_____550 600 4 4_____600 650 5 4_____650 700 5 5_____700 750 5 5_____750 800 6 5_____800 850 6 6_____850 900 7 6_____900 950 7 6_____950 1000 7 7

_____$ 2000 $ 2050 $ 15 $ 14_____2050 2100 15 14_____2100 2150 16 15_____2150 2200 16 15_____2200 2250 17 15_____2250 2300 17 16_____2300 2350 17 16_____2350 2400 18 16_____2400 2450 18 17_____2450 2500 18 17_____2500 2550 19 17_____2550 2600 19 18_____2600 2650 20 18_____2650 2700 20 18_____2700 2750 20 19_____2750 2800 21 19_____2800 2850 21 20_____2850 2900 21 20_____2900 2950 22 20_____2950 3000 22 21

_____$ 4000 $ 4050 $ 30 $ 28_____4050 4100 30 28_____4100 4150 31 29_____4150 4200 31 29_____4200 4250 31 29_____4250 4300 32 30_____4300 4350 32 30_____4350 4400 33 30_____4400 4450 33 31_____4450 4500 33 31_____4500 4550 34 31_____4550 4600 34 32_____4600 4650 34 32_____4650 4700 35 32_____4700 4750 35 33_____4750 4800 35 33_____4800 4850 36 33_____4850 4900 36 34_____4900 4950 37 34_____4950 5000 37 34

_____$ 6000 $ 6050 $ 52 $ 49_____6050 6100 53 49_____6100 6150 54 50_____6150 6200 55 51_____6200 6250 55 51_____6250 6300 56 52_____6300 6350 57 53_____6350 6400 58 54_____6400 6450 58 54_____6450 6500 59 55_____6500 6550 60 56_____6550 6600 61 56_____6600 6650 61 57_____6650 6700 62 58_____6700 6750 63 58_____6750 6800 64 59_____6800 6850 64 60_____6850 6900 65 60_____6900 6950 66 61_____6950 7000 66 62

$1000 $3000 $5000 $7000 _____$ 1000 $ 1050 $ 8 $ 7_____1050 1100 8 7_____1100 1150 8 8_____1150 1200 9 8_____1200 1250 9 8_____1250 1300 9 9_____1300 1350 10 9_____1350 1400 10 10_____1400 1450 11 10_____1450 1500 11 10_____1500 1550 11 11_____1550 1600 12 11_____1600 1650 12 11_____1650 1700 12 12_____1700 1750 13 12_____1750 1800 13 12_____1800 1850 14 13_____1850 1900 14 13_____1900 1950 14 13_____1950 2000 15 14

_____$ 3000 $ 3050 $ 22 $ 21_____3050 3100 23 21_____3100 3150 23 22_____3150 3200 24 22_____3200 3250 24 22_____3250 3300 24 23_____3300 3350 25 23_____3350 3400 25 23_____3400 3450 25 24_____3450 3500 26 24_____3500 3550 26 24_____3550 3600 27 25_____3600 3650 27 25_____3650 3700 27 25_____3700 3750 28 26_____3750 3800 28 26_____3800 3850 28 26_____3850 3900 29 27_____3900 3950 29 27_____3950 4000 30 27

_____$ 5000 $ 5050 $ 38 $ 35_____5050 5100 38 36_____5100 5150 39 36_____5150 5200 40 37_____5200 5250 40 38_____5250 5300 41 38_____5300 5350 42 39_____5350 5400 43 40_____5400 5450 43 40_____5450 5500 44 41_____5500 5550 45 42_____5550 5600 46 43_____5600 5650 46 43_____5650 5700 47 44_____5700 5750 48 45_____5750 5800 49 45_____5800 5850 49 46_____5850 5900 50 47_____5900 5950 51 47_____5950 6000 52 48

_____$ 7000 $ 7050 $ 67 $ 63_____7050 7100 68 63_____7100 7150 69 64_____7150 7200 69 65_____7200 7250 70 65_____7250 7300 71 66_____7300 7350 72 67_____7350 7400 72 67_____7400 7450 73 68_____7450 7500 74 69_____7500 7550 75 69_____7550 7600 75 70_____7600 7650 76 71_____7650 7700 77 72_____7700 7750 78 72_____7750 7800 78 73_____7800 7850 79 74_____7850 7900 80 74_____7900 7950 81 75_____7950 8000 81 76

$8000 $11000 $14000 $17000 _____$8000 $ 8050 $ 82 $ 76

_____8050 8100 83 77_____8100 8150 84 78_____8150 8200 84 78_____8200 8250 85 79_____8250 8300 86 80_____8300 8350 87 81_____8350 8400 87 81_____8400 8450 88 82_____8450 8500 89 83_____8500 8550 90 83_____8550 8600 90 84_____8600 8650 91 85_____8650 8700 92 85_____8700 8750 93 86_____8750 8800 93 87_____8800 8850 94 87_____8850 8900 95 88_____8900 8950 95 89_____8950 9000 96 90

_____$11000 $11050 $ 142 $ 132_____ 11050 11100 143 133_____ 11100 11150 145 135_____ 11150 11200 146 136_____ 11200 11250 148 138_____ 11250 11300 149 139_____ 11300 11350 151 140_____ 11350 11400 152 142_____ 11400 11450 154 143_____ 11450 11500 155 144_____ 11500 11550 157 146_____ 11550 11600 158 147_____ 11600 11650 160 149_____ 11650 11700 161 150_____ 11700 11750 163 151_____ 11750 11800 164 153_____ 11800 11850 166 154_____ 11850 11900 167 156_____ 11900 11950 169 157_____ 11950 12000 170 158

_____$14000 $14050 $ 231 $ 215_____14050 14100 233 216_____14100 14150 234 218_____14150 14200 236 219_____14200 14250 237 221_____14250 14300 239 222_____14300 14350 240 223_____14350 14400 241 225_____14400 14450 243 226_____14450 14500 244 227_____14500 14550 246 229_____14550 14600 247 230_____14600 14650 249 232_____14650 14700 250 233_____14700 14750 252 234_____14750 14800 253 236_____14800 14850 255 237_____14850 14900 256 239_____14900 14950 258 240_____14950 15000 259 241

_____$17000 $17050 $ 335 $ 312_____17050 17100 337 314_____17100 17150 339 315_____17150 17200 341 317_____17200 17250 343 319_____17250 17300 345 321_____17300 17350 346 322_____17350 17400 348 324_____17400 17450 350 326_____17450 17500 352 328_____17500 17550 354 329_____17550 17600 356 331_____17600 17650 358 333_____17650 17700 359 335_____17700 17750 361 336_____17750 17800 363 338_____17800 17850 365 340_____17850 17900 367 341_____17900 17950 369 343_____17950 18000 371 345

$9000 $12000 $15000 $18000 _____$9000 $ 9050 $ 97 $ 90

_____9050 9100 98 91_____9100 9150 98 92_____9150 9200 99 92_____9200 9250 100 93_____9250 9300 101 94_____9300 9350 101 94_____9350 9400 102 95_____9400 9450 103 96_____9450 9500 104 96_____9500 9550 104 97_____9550 9600 105 98_____9600 9650 106 99_____9650 9700 107 99_____9700 9750 107 100_____9750 9800 108 101_____9800 9850 109 101_____9850 9900 110 102_____9900 9950 110 103_____9950 10000 111 103

_____$12000 $12050 $ 172 $ 160_____12050 12100 173 161_____12100 12150 175 162_____12150 12200 176 164_____12200 12250 178 165_____12250 12300 179 167_____12300 12350 181 168_____12350 12400 182 169_____12400 12450 184 171_____12450 12500 185 172_____12500 12550 186 174_____12550 12600 188 175_____12600 12650 189 176_____12650 12700 191 178_____12700 12750 192 179_____12750 12800 194 180_____12800 12850 195 182_____12850 12900 197 183_____12900 12950 198 185_____12950 13000 200 186

_____$15000 $15050 $ 261 $ 243_____15050 15100 263 245_____15100 15150 265 246_____15150 15200 267 248_____15200 15250 268 250_____15250 15300 270 252_____15300 15350 272 253_____15350 15400 274 255_____15400 15450 276 257_____15450 15500 278 258_____15500 15550 280 260_____15550 15600 281 262_____15600 15650 283 264_____15650 15700 285 265_____15700 15750 287 267_____15750 15800 289 269_____15800 15850 291 271_____15850 15900 293 272_____15900 15950 294 274_____15950 16000 296 276

_____$18000 $18050 $ 372 $ 347_____18050 18100 374 348_____18100 18150 376 350_____18150 18200 378 352_____18200 18250 380 354_____18250 18300 382 355_____18300 18350 384 357_____18350 18400 385 359_____18400 18450 387 360_____18450 18500 389 362_____18500 18550 391 364_____18550 18600 393 366_____18600 18650 395 367_____18650 18700 397 369_____18700 18750 398 371_____18750 18800 400 373_____18800 18850 402 374_____18850 18900 404 376_____18900 18950 406 378_____18950 19000 408 379

$10000 $13000 $16000 $19000 _____$10000 $10050 $ 112 $ 104_____10050 10100 114 106_____10100 10150 115 107_____10150 10200 117 109_____10200 10250 118 110_____10250 10300 120 111_____10300 10350 121 113_____10350 10400 123 114_____10400 10450 124 115_____10450 10500 126 117_____10500 10550 127 118_____10550 10600 129 120_____10600 10650 130 121_____10650 10700 132 122_____10700 10750 133 124_____10750 10800 134 125_____10800 10850 136 127_____10850 10900 137 128_____10900 10950 139 129_____10950 11000 140 131

_____$13000 $13050 $ 201 $ 187_____13050 13100 203 189_____13100 13150 204 190_____13150 13200 206 192_____13200 13250 207 193_____13250 13300 209 194_____13300 13350 210 196_____13350 13400 212 197_____13400 13450 213 198_____13450 13500 215 200_____13500 13550 216 201_____13550 13600 218 203_____13600 13650 219 204_____13650 13700 221 205_____13700 13750 222 207_____13750 13800 224 208_____13800 13850 225 209_____13850 13900 227 211_____13900 13950 228 212_____13950 14000 230 214

_____$16000 $16050 $ 298 $ 277_____16050 16100 300 279_____16100 16150 302 281_____16150 16200 304 283_____16200 16250 306 284_____16250 16300 307 286_____16300 16350 309 288_____16350 16400 311 290_____16400 16450 313 291_____16450 16500 315 293_____16500 16550 317 295_____16550 16600 319 296_____16600 16650 320 298_____16650 16700 322 300_____16700 16750 324 302_____16750 16800 326 303_____16800 16850 328 305_____16850 16900 330 307_____16900 16950 332 309_____16950 17000 333 310

_____$19000 $19050 $ 410 $ 381_____19050 19100 411 383_____19100 19150 413 385_____19150 19200 415 386_____19200 19250 417 388_____19250 19300 419 390_____19300 19350 421 392_____19350 19400 423 393_____19400 19450 424 395_____19450 19500 426 397_____19500 19550 428 398_____19550 19600 430 400_____19600 19650 432 402_____19650 19700 434 404_____19700 19750 436 405_____19750 19800 437 407_____19800 19850 439 409_____19850 19900 441 411_____19900 19950 443 412_____19950 20000 445 414

$20000 $22000 $24000 $26000 _____

$20000 $20050 $ 447 $ 416_____

20050 20100 449 418_____

20100 20150 451 420_____20150 20200 454 422_____20200 20250 456 424_____20250 20300 458 426_____20300 20350 460 428_____20350 20400 463 430_____

20400 20450 465 433_____

20450 20500 467 435_____

20500 20550 469 437_____20550 20600 471 439_____20600 20650 474 441_____20650 20700 476 443_____20700 20750 478 445_____20750 20800 480 447_____

20800 20850 483 449_____

20850 20900 485 451_____

20900 20950 487 453_____

20950 21000 489 455

_____$22000 $22050 $ 536 $ 499_____22050 22100 538 501_____22100 22150 541 503_____22150 22200 543 505_____22200 22250 545 507_____22250 22300 547 509_____22300 22350 549 511_____22350 22400 552 513_____22400 22450 554 515_____22450 22500 556 518_____22500 22550 558 520_____22550 22600 561 522_____22600 22650 563 524_____22650 22700 565 526_____22700 22750 567 528_____22750 22800 569 530_____22800 22850 572 532_____22850 22900 574 534_____22900 22950 576 536_____22950 23000 578 538

_____$24000 $24050 $ 625 $ 582_____24050 24100 627 584_____24100 24150 630 586_____24150 24200 632 588_____24200 24250 634 590_____24250 24300 636 592_____24300 24350 639 594_____24350 24400 641 596_____24400 24450 643 598_____24450 24500 645 601_____24500 24550 647 603_____24550 24600 650 605_____24600 24650 652 607_____24650 24700 654 609_____24700 24750 656 611_____24750 24800 659 613_____24800 24850 661 615_____24850 24900 663 617_____24900 24950 665 619_____24950 25000 668 621

_____$26000 $26050 $ 714 $ 665_____26050 26100 717 667_____26100 26150 719 669_____26150 26200 721 671_____26200 26250 723 673_____26250 26300 725 675_____26300 26350 728 677_____26350 26400 730 679_____26400 26450 732 681_____26450 26500 734 683_____26500 26550 737 686_____26550 26600 739 688_____26600 26650 741 690_____26650 26700 743 692_____26700 26750 746 694_____26750 26800 748 696_____26800 26850 750 698_____26850 26900 752 700_____26900 26950 754 702_____26950 27000 757 704

$21000 $23000 $25000 $27000 _____$21000 $21050 $ 491 $ 457_____21050 21100 494 459_____21100 21150 496 462_____21150 21200 498 464_____21200 21250 500 466_____21250 21300 503 468_____21300 21350 505 470_____21350 21400 507 472_____21400 21450 509 474_____21450 21500 512 476_____21500 21550 514 478_____21550 21600 516 480_____21600 21650 518 482_____21650 21700 520 484_____21700 21750 523 486_____21750 21800 525 489_____21800 21850 527 491_____21850 21900 529 493_____21900 21950 532 495_____21950 22000 534 497

_____$23000 $23050 $ 581 $ 540_____23050 23100 583 542_____23100 23150 585 545_____23150 23200 587 547_____23200 23250 590 549_____23250 23300 592 551_____23300 23350 594 553_____23350 23400 596 555_____23400 23450 598 557_____23450 23500 601 559_____23500 23550 603 561_____23550 23600 605 563_____23600 23650 607 565_____23650 23700 610 567_____23700 23750 612 569_____23750 23800 614 571_____23800 23850 616 574_____23850 23900 619 576_____23900 23950 621 578_____23950 24000 623 580

_____$25000 $25050 $ 670 $ 623

_____25050 25100 672 625

_____25100 25150 674 627

_____25150 25200 676 630

_____25200 25250 679 632

_____25250 25300 681 634

_____25300 25350 683 636

_____25350 25400 685 638

_____25400 25450 688 640

_____25450 25500 690 642

_____25500 25550 692 644

_____25550 25600 694 646

_____25600 25650 697 648

_____25650 25700 699 650

_____25700 25750 701 652

_____25750 25800 703 654

_____25800 25850 705 657

_____25850 25900 708 659

_____25900 25950 710 661

_____25950 26000 712 663

_____$27000 $27050 $ 759 $ 706_____27050 27100 761 708_____27100 27150 763 710_____27150 27200 766 713_____27200 27250 768 715_____27250 27300 770 717_____27300 27350 772 719_____27350 27400 775 721_____27400 27450 777 723_____27450 27500 779 725_____27500 27550 781 727_____27550 27600 783 729_____27600 27650 786 731_____27650 27700 788 733_____27700 27750 790 735_____27750 27800 792 737_____27800 27850 795 739_____27850 27900 797 742_____27900 27950 799 744_____27950 28000 801 746

$28000 $31000 $34000 $37000 _____$28000 $28050 $ 803 $ 748

_____28050 28100 806 750_____28100 28150 808 752_____28150 28200 810 754_____28200 28250 812 756_____28250 28300 815 758_____28300 28350 817 760_____28350 28400 819 762_____28400 28450 821 764_____28450 28500 824 766_____28500 28550 826 769_____28550 28600 828 771_____28600 28650 830 773_____28650 28700 832 775_____28700 28750 835 777_____28750 28800 837 779_____28800 28850 839 781_____28850 28900 841 783_____28900 28950 844 785_____28950 29000 846 787

_____$31000 $31050 $ 937 $ 872_____31050 31100 939 874_____31100 31150 942 876_____31150 31200 944 878_____31200 31250 946 881_____31250 31300 948 883_____31300 31350 951 885_____31350 31400 953 887_____31400 31450 955 889_____31450 31500 957 891_____31500 31550 959 893_____31550 31600 962 895_____31600 31650 964 897_____31650 31700 966 899_____31700 31750 968 901_____31750 31800 971 903_____31800 31850 973 905_____31850 31900 975 907_____31900 31950 977 910_____31950 32000 980 912

_____$34000 $34050 $ 1071 $ 997_____34050 34100 1073 999_____34100 34150 1075 1001_____34150 34200 1078 1003_____34200 34250 1080 1005_____34250 34300 1082 1007_____34300 34350 1084 1009_____34350 34400 1086 1011_____34400 34450 1089 1013_____34450 34500 1091 1015_____34500 34550 1093 1017_____34550 34600 1095 1019_____34600 34650 1098 1022_____34650 34700 1100 1024_____34700 34750 1102 1026_____34750 34800 1104 1028_____34800 34850 1107 1030_____34850 34900 1109 1032_____34900 34950 1111 1034_____34950 35000 1113 1036

_____$37000 $37050 $ 1205 $1121_____37050 37100 1207 1123_____37100 37150 1209 1125_____37150 37200 1211 1127_____37200 37250 1214 1129_____37250 37300 1216 1131_____37300 37350 1218 1134_____37350 37400 1220 1136_____37400 37450 1222 1138_____37450 37500 1225 1140_____37500 37550 1227 1142_____37550 37600 1229 1144_____37600 37650 1231 1146_____37650 37700 1234 1148_____37700 37750 1236 1150_____37750 37800 1238 1152_____37800 37850 1240 1154_____37850 37900 1242 1156_____37900 37950 1245 1158_____37950 38000 1247 1161

$29000 $32000 $35000 $38000 _____$29000 $29050 $ 848 $ 789

_____29050 29100 850 791_____29100 29150 853 793_____29150 29200 855 795_____29200 29250 857 798_____29250 29300 859 800_____29300 29350 861 802_____29350 29400 864 804_____29400 29450 866 806_____29450 29500 868 808_____29500 29550 870 810_____29550 29600 873 812_____29600 29650 875 814_____29650 29700 877 816_____29700 29750 879 818_____29750 29800 881 820_____29800 29850 884 822_____29850 29900 886 825_____29900 29950 888 827_____29950 30000 890 829

_____$32000 $32050 $ 982 $ 914_____32050 32100 984 916_____32100 32150 986 918_____32150 32200 988 920_____32200 32250 991 922_____32250 32300 993 924_____32300 32350 995 926_____32350 32400 997 928_____32400 32450 1000 930_____32450 32500 1002 932_____32500 32550 1004 934_____32550 32600 1006 937_____32600 32650 1008 939_____32650 32700 1011 941_____32700 32750 1013 943_____32750 32800 1015 945_____32800 32850 1017 947_____32850 32900 1020 949_____32900 32950 1022 951_____32950 33000 1024 953

_____$35000 $35050 $ 1115 $1038_____35050 35100 1118 1040_____35100 35150 1120 1042_____35150 35200 1122 1044_____35200 35250 1124 1046_____35250 35300 1127 1049_____35300 35350 1129 1051_____35350 35400 1131 1053_____35400 35450 1133 1055_____35450 35500 1136 1057_____35500 35550 1138 1059_____35550 35600 1140 1061_____35600 35650 1142 1063_____35650 35700 1144 1065_____35700 35750 1147 1067_____35750 35800 1149 1069_____35800 35850 1151 1071_____35850 35900 1153 1073_____35900 35950 1156 1075_____35950 36000 1158 1078

_____$38000 $38050 $ 1249 $1163_____38050 38100 1251 1165_____38100 38150 1254 1167_____38150 38200 1256 1169_____38200 38250 1258 1171_____38250 38300 1260 1173_____38300 38350 1263 1175_____38350 38400 1265 1177_____38400 38450 1267 1179_____38450 38500 1269 1181_____38500 38550 1271 1183_____38550 38600 1274 1185_____38600 38650 1276 1187_____38650 38700 1278 1190_____38700 38750 1280 1192_____38750 38800 1283 1194_____38800 38850 1285 1196_____38850 38900 1287 1198_____38900 38950 1289 1200_____38950 39000 1292 1202

$30000 $33000 $36000 $39000 _____$30000 $30050 $ 893 $ 831_____30050 30100 895 833_____30100 30150 897 835_____30150 30200 899 837_____30200 30250 902 839_____30250 30300 904 841_____30300 30350 906 843_____30350 30400 908 845_____30400 30450 910 847_____30450 30500 913 849_____30500 30550 915 851_____30550 30600 917 854_____30600 30650 919 856_____30650 30700 922 858_____30700 30750 924 860_____30750 30800 926 862_____30800 30850 928 864_____30850 30900 930 866_____30900 30950 933 868_____30950 31000 935 870

_____$33000 $33050 $ 1026 $ 955_____33050 33100 1029 957_____33100 33150 1031 959_____33150 33200 1033 961_____33200 33250 1035 963_____33250 33300 1037 966_____33300 33350 1040 968_____33350 33400 1042 970_____33400 33450 1044 972_____33450 33500 1046 974_____33500 33550 1049 976_____33550 33600 1051 978_____33600 33650 1053 980_____33650 33700 1055 982_____33700 33750 1058 984_____33750 33800 1060 986_____33800 33850 1062 988_____33850 33900 1064 990_____33900 33950 1066 993_____33950 34000 1069 995

_____$36000 $36050 $ 1160 $1080_____36050 36100 1162 1082_____36100 36150 1164 1084_____36150 36200 1167 1086_____36200 36250 1169 1088_____36250 36300 1171 1090_____36300 36350 1173 1092_____36350 36400 1176 1094_____36400 36450 1178 1096_____36450 36500 1180 1098_____36500 36550 1182 1100_____36550 36600 1185 1102_____36600 36650 1187 1105_____36650 36700 1189 1107_____36700 36750 1191 1109_____36750 36800 1193 1111_____36800 36850 1196 1113_____36850 36900 1198 1115_____36900 36950 1200 1117_____36950 37000 1202 1119

_____$39000 $39050 $ 1294 $1204_____39050 39100 1296 1206_____39100 39150 1298 1208_____39150 39200 1300 1210_____39200 39250 1303 1212_____39250 39300 1305 1214_____39300 39350 1307 1217_____39350 39400 1309 1219_____39400 39450 1312 1221_____39450 39500 1314 1223_____39500 39550 1316 1225_____39550 39600 1318 1227_____39600 39650 1320 1229_____39650 39700 1323 1231_____39700 39750 1325 1233_____39750 39800 1327 1235_____39800 39850 1329 1237_____39850 39900 1332 1239_____39900 39950 1334 1241_____39950 40000 1336 1243

$40000 $42000 $44000 $46000 _____$40000 $40050 $ 1339 $1246_____

40050 40100 1341 1248_____

40100 40150 1344 1251_____

40150 40200 1346 1253_____40200 40250 1349 1255_____40250 40300 1352 1258_____40300 40350 1354 1260_____40350 40400 1357 1263_____40400 40450 1359 1265_____

40450 40500 1362 1267_____

40500 40550 1365 1270_____

40550 40600 1367 1272_____40600 40650 1370 1275_____40650 40700 1372 1277_____40700 40750 1375 1280_____40750 40800 1378 1282_____40800 40850 1380 1284_____

40850 40900 1383 1287_____

40900 40950 1385 1289_____

40950 41000 1388 1292

_____$42000 $42050 $ 1443 $1343_____42050 42100 1445 1345_____42100 42150 1448 1347_____42150 42200 1450 1350_____42200 42250 1453 1352_____42250 42300 1456 1355_____42300 42350 1458 1357_____42350 42400 1461 1359_____42400 42450 1463 1362_____42450 42500 1466 1364_____42500 42550 1469 1367_____42550 42600 1471 1369_____42600 42650 1474 1372_____42650 42700 1476 1374_____42700 42750 1479 1376_____42750 42800 1482 1379_____42800 42850 1484 1381_____42850 42900 1487 1384_____42900 42950 1489 1386_____42950 43000 1492 1389

_____$44000 $44050 $ 1547 $1439

_____44050 44100 1549 1442

_____44100 44150 1552 1444

_____44150 44200 1554 1447

_____44200 44250 1557 1449

_____44250 44300 1560 1451

_____44300 44350 1562 1454

_____44350 44400 1565 1456

_____44400 44450 1567 1459

_____44450 44500 1570 1461

_____44500 44550 1573 1464

_____44550 44600 1575 1466

_____44600 44650 1578 1468

_____44650 44700 1580 1471

_____44700 44750 1583 1473

_____44750 44800 1586 1476

_____44800 44850 1588 1478

_____44850 44900 1591 1481

_____44900 44950 1593 1483

_____44950 45000 1596 1485

_____$46000 $46050 $ 1651 $1536_____46050 46100 1653 1539_____

46100 46150 1656 1541_____

46150 46200 1658 1543_____46200 46250 1661 1546_____46250 46300 1664 1548_____46300 46350 1666 1551_____46350 46400 1669 1553_____46400 46450 1671 1556_____46450 46500 1674 1558_____

46500 46550 1677 1560_____

46550 46600 1679 1563_____46600 46650 1682 1565_____46650 46700 1684 1568_____46700 46750 1687 1570_____46750 46800 1690 1572_____46800 46850 1692 1575_____46850 46900 1695 1577_____

46900 46950 1697 1580_____

46950 47000 1700 1582

$41000 $43000 $45000 $47000 _____$41000 $41050 $ 1391 $1294_____41050 41100 1393 1297_____41100 41150 1396 1299_____41150 41200 1398 1301_____41200 41250 1401 1304_____41250 41300 1404 1306_____41300 41350 1406 1309_____41350 41400 1409 1311_____41400 41450 1411 1313_____41450 41500 1414 1316_____41500 41550 1417 1318_____41550 41600 1419 1321_____41600 41650 1422 1323_____41650 41700 1424 1326_____41700 41750 1427 1328_____41750 41800 1430 1330_____41800 41850 1432 1333_____41850 41900 1435 1335_____41900 41950 1437 1338_____41950 42000 1440 1340

_____$43000 $43050 $ 1495 $1391

_____43050 43100 1497 1393

_____43100 43150 1500 1396

_____43150 43200 1502 1398

_____43200 43250 1505 1401

_____43250 43300 1508 1403

_____43300 43350 1510 1405

_____43350 43400 1513 1408

_____43400 43450 1515 1410

_____43450 43500 1518 1413

_____43500 43550 1521 1415

_____43550 43600 1523 1418

_____43600 43650 1526 1420

_____43650 43700 1528 1422

_____43700 43750 1531 1425

_____43750 43800 1534 1427

_____43800 43850 1536 1430

_____43850 43900 1539 1432

_____43900 43950 1541 1435

_____43950 44000 1544 1437

_____$45000 $45050 $ 1599 $1488

_____45050 45100 1601 1490

_____45100 45150 1604 1493

_____45150 45200 1606 1495

_____45200 45250 1609 1497

_____45250 45300 1612 1500

_____45300 45350 1614 1502

_____45350 45400 1617 1505

_____45400 45450 1619 1507

_____45450 45500 1622 1510

_____45500 45550 1625 1512

_____45550 45600 1627 1514

_____45600 45650 1630 1517

_____45650 45700 1632 1519

_____45700 45750 1635 1522

_____45750 45800 1638 1524

_____45800 45850 1640 1526

_____45850 45900 1643 1529

_____45900 45950 1645 1531

_____45950 46000 1648 1534

_____$47000 $47050 $ 1703 $1585

_____47050 47100 1705 1587

_____47100 47150 1708 1589

_____47150 47200 1710 1592

_____47200 47250 1713 1594

_____47250 47300 1716 1597

_____47300 47350 1718 1599_____

47350 47400 1721 1602_____

47400 47450 1723 1604_____

47450 47500 1726 1606_____

47500 47550 1729 1609_____

47550 47600 1731 1611_____

47600 47650 1734 1614_____

47650 47700 1736 1616_____47700 47750 1739 1618_____

47750 47800 1742 1621_____

47800 47850 1744 1623_____

47850 47900 1747 1626_____

47900 47950 1749 1628_____

47950 48000 1752 1631

$48000 $51000 $54000 $57000 _____$48000 $48050 $ 1755 $1633_____48050 48100 1757 1635_____48100 48150 1760 1638_____48150 48200 1762 1640_____48200 48250 1765 1643 _____48250 48300 1768 1645_____48300 48350 1770 1648_____48350 48400 1773 1650_____48400 48450 1775 1652_____48450 48500 1778 1655 _____48500 48550 1781 1657_____48550 48600 1783 1660_____48600 48650 1786 1662_____48650 48700 1788 1664_____48700 48750 1791 1667_____48750 48800 1794 1669_____48800 48850 1796 1672_____48850 48900 1799 1674_____48900 48950 1801 1677_____48950 49000 1804 1679

_____$51000 $51050 $ 1911 $1778_____51050 51100 1913 1781_____51100 51150 1916 1783_____51150 51200 1918 1785_____51200 51250 1921 1788_____51250 51300 1924 1790_____51300 51350 1926 1793_____51350 51400 1929 1795_____51400 51450 1931 1798_____51450 51500 1934 1800_____51500 51550 1937 1802_____51550 51600 1939 1805_____51600 51650 1942 1807_____51650 51700 1944 1810_____51700 51750 1947 1812_____51750 51800 1950 1815_____51800 51850 1952 1817_____51850 51900 1955 1819_____51900 51950 1957 1822_____51950 52000 1960 1824

_____$54000 $54050 $ 2067 $1923_____54050 54100 2069 1926_____54100 54150 2072 1928_____54150 54200 2074 1931_____54200 54250 2077 1933_____54250 54300 2080 1936_____54300 54350 2082 1938_____54350 54400 2085 1940_____54400 54450 2087 1943_____54450 54500 2090 1945_____54500 54550 2093 1948_____54550 54600 2095 1950_____54600 54650 2098 1952_____54650 54700 2100 1955_____54700 54750 2103 1957_____54750 54800 2106 1960_____54800 54850 2108 1962_____54850 54900 2111 1965_____54900 54950 2113 1967_____54950 55000 2116 1969

_____$57000 $57050 $ 2223 $2069

_____57050 57100 2225 2071

_____57100 57150 2228 2074

_____57150 57200 2230 2076

_____57200 57250 2233 2078

_____57250 57300 2236 2081

_____57300 57350 2238 2083

_____57350 57400 2241 2086

_____57400 57450 2243 2088

_____57450 57500 2246 2090

_____57500 57550 2249 2093

_____57550 57600 2251 2095

_____57600 57650 2254 2098

_____57650 57700 2256 2100

_____57700 57750 2259 2103

_____57750 57800 2262 2105

_____57800 57850 2264 2107

_____57850 57900 2267 2110

_____57900 57950 2269 2112

_____57950 58000 2272 2115

$49000 $52000 $55000 $58000 _____$49000 $49050 $ 1807 $1681

_____49050 49100 1809 1684_____49100 49150 1812 1686_____49150 49200 1814 1689_____49200 49250 1817 1691_____49250 49300 1820 1694_____49300 49350 1822 1696_____49350 49400 1825 1698_____49400 49450 1827 1701_____49450 49500 1830 1703_____49500 49550 1833 1706_____49550 49600 1835 1708_____49600 49650 1838 1710_____49650 49700 1840 1713_____49700 49750 1843 1715_____49750 49800 1846 1718_____49800 49850 1848 1720_____49850 49900 1851 1723_____49900 49950 1853 1725_____49950 50000 1856 1727

_____$52000 $52050 $ 1963 $1827_____52050 52100 1965 1829_____52100 52150 1968 1831_____52150 52200 1970 1834_____52200 52250 1973 1836_____52250 52300 1976 1839_____52300 52350 1978 1841_____52350 52400 1981 1844_____52400 52450 1983 1846_____52450 52500 1986 1848_____52500 52550 1989 1851_____52550 52600 1991 1853_____52600 52650 1994 1856_____52650 52700 1996 1858_____52700 52750 1999 1861_____52750 52800 2002 1863_____52800 52850 2004 1865_____52850 52900 2007 1868_____52900 52950 2009 1870_____52950 53000 2012 1873

_____$55000 $55050 $ 2119 $1972_____55050 55100 2121 1974_____55100 55150 2124 1977_____55150 55200 2126 1979_____55200 55250 2129 1982_____55250 55300 2132 1984_____55300 55350 2134 1986_____55350 55400 2137 1989_____55400 55450 2139 1991_____55450 55500 2142 1994_____55500 55550 2145 1996_____55550 55600 2147 1998_____55600 55650 2150 2001_____55650 55700 2152 2003_____55700 55750 2155 2006_____55750 55800 2158 2008_____55800 55850 2160 2011_____55850 55900 2163 2013_____55900 55950 2165 2015_____55950 56000 2168 2018

_____$58000 $58050 $ 2275 $2117

_____58050 58100 2277 2120

_____58100 58150 2280 2122

_____58150 58200 2282 2124

_____58200 58250 2285 2127

_____58250 58300 2288 2129

_____58300 58350 2290 2132

_____58350 58400 2293 2134

_____58400 58450 2295 2136

_____58450 58500 2298 2139

_____58500 58550 2301 2141

_____58550 58600 2303 2144

_____58600 58650 2306 2146

_____58650 58700 2308 2149

_____58700 58750 2311 2151

_____58750 58800 2314 2153

_____58800 58850 2316 2156

_____58850 58900 2319 2158

_____58900 58950 2321 2161

_____58950 59000 2324 2163

$50000 $53000 $56000 $59000 _____$50000 $50050 $ 1859 $1730_____50050 50100 1861 1732_____50100 50150 1864 1735_____50150 50200 1866 1737_____50200 50250 1869 1739_____50250 50300 1872 1742_____50300 50350 1874 1744_____50350 50400 1877 1747_____50400 50450 1879 1749_____50450 50500 1882 1752_____50500 50550 1885 1754_____50550 50600 1887 1756_____50600 50650 1890 1759_____50650 50700 1892 1761_____50700 50750 1895 1764_____50750 50800 1898 1766_____50800 50850 1900 1769_____50850 50900 1903 1771_____50900 50950 1905 1773_____50950 51000 1908 1776

_____$53000 $53050 $ 2015 $1875_____

53050 53100 2017 1877_____53100 53150 2020 1880_____53150 53200 2022 1882_____53200 53250 2025 1885_____53250 53300 2028 1887_____53300 53350 2030 1890_____53350 53400 2033 1892_____53400 53450 2035 1894_____

53450 53500 2038 1897_____53500 53550 2041 1899_____53550 53600 2043 1902_____53600 53650 2046 1904_____53650 53700 2048 1907_____53700 53750 2051 1909_____53750 53800 2054 1911_____

53800 53850 2056 1914_____

53850 53900 2059 1916_____

53900 53950 2061 1919_____53950 54000 2064 1921

_____$56000 $56050 $ 2171 $2020_____56050 56100 2173 2023_____56100 56150 2176 2025_____56150 56200 2178 2028_____56200 56250 2181 2030_____56250 56300 2184 2032_____56300 56350 2186 2035_____56350 56400 2189 2037_____56400 56450 2191 2040_____56450 56500 2194 2042_____56500 56550 2197 2044_____56550 56600 2199 2047_____56600 56650 2202 2049_____56650 56700 2204 2052_____56700 56750 2207 2054_____56750 56800 2210 2057_____56800 56850 2212 2059_____56850 56900 2215 2061_____56900 56950 2217 2064_____56950 57000 2220 2066

_____$59000 $59050 $ 2327 $2166

_____59050 59100 2329 2168

_____59100 59150 2332 2170

_____59150 59200 2334 2173

_____59200 59250 2337 2175

_____59250 59300 2340 2178

_____59300 59350 2342 2180

_____59350 59400 2345 2182

_____59400 59450 2347 2185

_____59450 59500 2350 2187

_____59500 59550 2353 2190

_____59550 59600 2355 2192

_____59600 59650 2358 2195

_____59650 59700 2360 2197

_____59700 59750 2363 2199

_____59750 59800 2366 2202

_____59800 59850 2368 2204

_____59850 59900 2371 2207

_____59900 59950 2373 2209

_____59950 60000 2376 2211

$60000 $62000 $64000 $66000 _____$60000 $60050 $ 2379 $2214_____60050 60100 2381 2216_____60100 60150 2384 2219_____60150 60200 2387 2221_____60200 60250 2389 2224_____60250 60300 2392 2226_____60300 60350 2394 2228_____60350 60400 2397 2231_____60400 60450 2400 2233_____60450 60500 2402 2236_____60500 60550 2405 2238_____60550 60600 2407 2241_____60600 60650 2410 2243_____60650 60700 2413 2245_____60700 60750 2415 2248_____60750 60800 2418 2250_____60800 60850 2420 2253_____60850 60900 2423 2255_____60900 60950 2426 2257_____60950 61000 2428 2260

_____$62000 $62050 $ 2483 $2311_____62050 62100 2485 2313_____62100 62150 2488 2316_____62150 62200 2491 2318_____62200 62250 2493 2320_____62250 62300 2496 2323_____62300 62350 2498 2325_____62350 62400 2501 2328_____62400 62450 2504 2330_____62450 62500 2506 2333_____62500 62550 2509 2335_____62550 62600 2511 2337_____62600 62650 2514 2340_____62650 62700 2517 2342_____62700 62750 2519 2345_____62750 62800 2522 2347_____62800 62850 2524 2349_____62850 62900 2527 2352_____62900 62950 2530 2354_____62950 63000 2532 2357

_____$64000 $64050 $ 2587 $2408_____64050 64100 2589 2410_____64100 64150 2592 2412_____64150 64200 2595 2415_____64200 64250 2597 2417_____64250 64300 2600 2420_____64300 64350 2602 2422_____64350 64400 2605 2424_____64400 64450 2608 2427_____64450 64500 2610 2429_____64500 64550 2613 2432_____64550 64600 2615 2434_____64600 64650 2618 2437_____64650 64700 2621 2439_____64700 64750 2623 2441_____64750 64800 2626 2444_____64800 64850 2628 2446_____64850 64900 2631 2449_____64900 64950 2634 2451_____64950 65000 2636 2454

_____$66000 $66050 $ 2691 $2504_____66050 66100 2693 2507_____66100 66150 2696 2509_____66150 66200 2699 2512_____66200 66250 2701 2514_____66250 66300 2704 2516_____66300 66350 2706 2519_____66350 66400 2709 2521_____66400 66450 2712 2524_____66450 66500 2714 2526_____66500 66550 2717 2529_____66550 66600 2719 2531_____66600 66650 2722 2533_____66650 66700 2725 2536_____66700 66750 2727 2538_____66750 66800 2730 2541_____66800 66850 2732 2543_____66850 66900 2735 2546_____66900 66950 2738 2548_____66950 67000 2740 2550

$61000 $63000 $65000 $67000 _____$61000 $61050 $ 2431 $2262_____61050 61100 2433 2265_____61100 61150 2436 2267_____61150 61200 2439 2270_____61200 61250 2441 2272_____61250 61300 2444 2274_____61300 61350 2446 2277_____61350 61400 2449 2279_____61400 61450 2452 2282_____61450 61500 2454 2284_____61500 61550 2457 2287_____61550 61600 2459 2289_____61600 61650 2462 2291_____61650 61700 2465 2294_____61700 61750 2467 2296_____61750 61800 2470 2299_____61800 61850 2472 2301_____61850 61900 2475 2303_____61900 61950 2478 2306_____61950 62000 2480 2308

_____$63000 $63050 $ 2535 $2359_____63050 63100 2537 2362_____63100 63150 2540 2364_____63150 63200 2543 2366_____63200 63250 2545 2369_____63250 63300 2548 2371_____63300 63350 2550 2374_____63350 63400 2553 2376_____63400 63450 2556 2379_____63450 63500 2558 2381_____63500 63550 2561 2383_____63550 63600 2563 2386_____63600 63650 2566 2388_____63650 63700 2569 2391_____63700 63750 2571 2393_____63750 63800 2574 2395_____63800 63850 2576 2398_____63850 63900 2579 2400_____63900 63950 2582 2403_____63950 64000 2584 2405

_____$65000 $65050 $ 2639 $2456_____65050 65100 2641 2458_____65100 65150 2644 2461_____65150 65200 2647 2463_____65200 65250 2649 2466_____65250 65300 2652 2468_____65300 65350 2654 2470_____65350 65400 2657 2473_____65400 65450 2660 2475_____65450 65500 2662 2478_____65500 65550 2665 2480_____65550 65600 2667 2483_____65600 65650 2670 2485_____65650 65700 2673 2487_____65700 65750 2675 2490_____65750 65800 2678 2492_____65800 65850 2680 2495_____65850 65900 2683 2497_____65900 65950 2686 2500_____65950 66000 2688 2502

_____$67000 $67050 $ 2743 $2553_____67050 67100 2745 2555_____67100 67150 2748 2558_____67150 67200 2751 2560_____67200 67250 2753 2562_____67250 67300 2756 2565_____67300 67350 2758 2567_____67350 67400 2761 2570_____67400 67450 2764 2572_____67450 67500 2766 2575_____67500 67550 2769 2577_____67550 67600 2771 2579_____67600 67650 2774 2582_____67650 67700 2777 2584_____67700 67750 2779 2587_____67750 67800 2782 2589_____67800 67850 2784 2592_____67850 67900 2787 2594_____67900 67950 2790 2596_____67950 68000 2792 2599

$68000 $71000 $74000 $77000 _____$68000 $68050 $ 2795 $2601

_____68050 68100 2797 2604_____68100 68150 2800 2606_____68150 68200 2803 2608_____68200 68250 2805 2611_____68250 68300 2808 2613_____68300 68350 2810 2616_____68350 68400 2813 2618_____68400 68450 2816 2621_____68450 68500 2818 2623_____68500 68550 2821 2625_____68550 68600 2823 2628_____68600 68650 2826 2630_____68650 68700 2829 2633_____68700 68750 2831 2635_____68750 68800 2834 2637_____68800 68850 2836 2640_____68850 68900 2839 2642_____68900 68950 2842 2645_____68950 69000 2844 2647

_____$71000 $71050 $ 2951 $2746_____71050 71100 2953 2749_____71100 71150 2956 2751_____71150 71200 2959 2754_____71200 71250 2961 2756_____71250 71300 2964 2759_____71300 71350 2966 2761_____71350 71400 2969 2763_____71400 71450 2972 2766_____71450 71500 2974 2768_____71500 71550 2977 2771_____71550 71600 2979 2773_____71600 71650 2982 2775_____71650 71700 2985 2778_____71700 71750 2987 2780_____71750 71800 2990 2783_____71800 71850 2992 2785_____71850 71900 2995 2788_____71900 71950 2998 2790_____71950 72000 3000 2792

_____$74000 $74050 $ 3107 $2892_____74050 74100 3109 2894_____74100 74150 3112 2896_____74150 74200 3115 2899_____74200 74250 3117 2901_____74250 74300 3120 2904_____74300 74350 3122 2906_____74350 74400 3125 2909_____74400 74450 3128 2911_____74450 74500 3130 2913_____74500 74550 3133 2916_____74550 74600 3135 2918_____74600 74650 3138 2921_____74650 74700 3141 2923_____74700 74750 3143 2926_____74750 74800 3146 2928_____74800 74850 3148 2930_____74850 74900 3151 2933_____74900 74950 3154 2935_____74950 75000 3156 2938

_____$77000 $77050 $ 3263 $3037_____77050 77100 3265 3039_____77100 77150 3268 3042_____77150 77200 3271 3044_____77200 77250 3273 3047_____77250 77300 3276 3049_____77300 77350 3278 3051_____77350 77400 3281 3054_____77400 77450 3284 3056_____77450 77500 3286 3059_____77500 77550 3289 3061_____77550 77600 3291 3064_____77600 77650 3294 3066_____77650 77700 3297 3068_____77700 77750 3299 3071_____77750 77800 3302 3073_____77800 77850 3304 3076_____77850 77900 3307 3078_____77900 77950 3310 3080_____77950 78000 3312 3083

$69000 $72000 $75000 $78000 _____$69000 $69050 $ 2847 $2650

_____69050 69100 2849 2652_____69100 69150 2852 2654_____69150 69200 2855 2657_____69200 69250 2857 2659_____69250 69300 2860 2662_____69300 69350 2862 2664_____69350 69400 2865 2667_____69400 69450 2868 2669_____69450 69500 2870 2671_____69500 69550 2873 2674_____69550 69600 2875 2676_____69600 69650 2878 2679_____69650 69700 2881 2681_____69700 69750 2883 2683_____69750 69800 2886 2686_____69800 69850 2888 2688_____69850 69900 2891 2691_____69900 69950 2894 2693_____69950 70000 2896 2696

_____$72000 $72050 $ 3003 $2795_____72050 72100 3005 2797_____72100 72150 3008 2800_____72150 72200 3011 2802_____72200 72250 3013 2805_____72250 72300 3016 2807_____72300 72350 3018 2809_____72350 72400 3021 2812_____72400 72450 3024 2814_____72450 72500 3026 2817_____72500 72550 3029 2819_____72550 72600 3031 2821_____72600 72650 3034 2824_____72650 72700 3037 2826_____72700 72750 3039 2829_____72750 72800 3042 2831_____72800 72850 3044 2834_____72850 72900 3047 2836_____72900 72950 3050 2838_____72950 73000 3052 2841

_____$75000 $75050 $ 3159 $2940_____75050 75100 3161 2942_____75100 75150 3164 2945_____75150 75200 3167 2947_____75200 75250 3169 2950_____75250 75300 3172 2952_____75300 75350 3174 2955_____75350 75400 3177 2957_____75400 75450 3180 2959_____75450 75500 3182 2962_____75500 75550 3185 2964_____75550 75600 3187 2967_____75600 75650 3190 2969_____75650 75700 3193 2972_____75700 75750 3195 2974_____75750 75800 3198 2976_____75800 75850 3200 2979_____75850 75900 3203 2981_____75900 75950 3206 2984_____75950 76000 3208 2986

_____$78000 $78050 $ 3315 $3085_____78050 78100 3317 3088_____78100 78150 3320 3090_____78150 78200 3323 3093_____78200 78250 3325 3095_____78250 78300 3328 3097_____78300 78350 3330 3100_____78350 78400 3333 3102_____78400 78450 3336 3105_____78450 78500 3338 3107_____78500 78550 3341 3109_____78550 78600 3343 3112_____78600 78650 3346 3114_____78650 78700 3349 3117_____78700 78750 3351 3119_____78750 78800 3354 3122_____78800 78850 3356 3124_____78850 78900 3359 3126_____78900 78950 3362 3129_____78950 79000 3364 3131

$70000 $73000 $76000 $79000 _____$70000 $70050 $ 2899 $2698_____70050 70100 2901 2700_____70100 70150 2904 2703_____70150 70200 2907 2705_____70200 70250 2909 2708_____70250 70300 2912 2710_____70300 70350 2914 2713_____70350 70400 2917 2715_____70400 70450 2920 2717_____70450 70500 2922 2720_____70500 70550 2925 2722_____70550 70600 2927 2725_____70600 70650 2930 2727_____70650 70700 2933 2729_____70700 70750 2935 2732_____70750 70800 2938 2734_____70800 70850 2940 2737_____70850 70900 2943 2739_____70900 70950 2946 2742_____70950 71000 2948 2744

_____$73000 $73050 $ 3055 $2843_____73050 73100 3057 2846_____73100 73150 3060 2848_____73150 73200 3063 2851_____73200 73250 3065 2853_____73250 73300 3068 2855_____73300 73350 3070 2858_____73350 73400 3073 2860_____73400 73450 3076 2863_____73450 73500 3078 2865_____73500 73550 3081 2867_____73550 73600 3083 2870_____73600 73650 3086 2872_____73650 73700 3089 2875_____73700 73750 3091 2877_____73750 73800 3094 2880_____73800 73850 3096 2882_____73850 73900 3099 2884_____73900 73950 3102 2887_____73950 74000 3104 2889

_____$76000 $76050 $ 3211 $2988_____76050 76100 3213 2991_____76100 76150 3216 2993_____76150 76200 3219 2996_____76200 76250 3221 2998_____76250 76300 3224 3001_____76300 76350 3226 3003_____76350 76400 3229 3005_____76400 76450 3232 3008_____76450 76500 3234 3010_____76500 76550 3237 3013_____76550 76600 3239 3015_____76600 76650 3242 3018_____76650 76700 3245 3020_____76700 76750 3247 3022_____76750 76800 3250 3025_____76800 76850 3252 3027_____76850 76900 3255 3030_____76900 76950 3258 3032_____76950 77000 3260 3034

_____$79000 $79050 $ 3367 $3134_____79050 79100 3369 3136_____79100 79150 3372 3139_____79150 79200 3375 3141_____79200 79250 3377 3143_____79250 79300 3380 3146_____79300 79350 3382 3148_____79350 79400 3385 3151_____79400 79450 3388 3153_____79450 79500 3390 3155_____79500 79550 3393 3158_____79550 79600 3395 3160_____79600 79650 3398 3163_____79650 79700 3401 3165_____79700 79750 3403 3168_____79750 79800 3406 3170_____79800 79850 3408 3172_____79850 79900 3411 3175_____79900 79950 3414 3177_____79950 80000 3416 3180

$80000 $82000 $84000 $86000 _____$80000 $80050 $ 3419 $3182_____80050 80100 3422 3185_____80100 80150 3425 3188_____80150 80200 3428 3191_____80200 80250 3431 3193_____80250 80300 3434 3196_____80300 80350 3437 3199_____80350 80400 3440 3202_____80400 80450 3443 3204_____80450 80500 3446 3207_____80500 80550 3449 3210_____80550 80600 3452 3213_____80600 80650 3455 3215_____80650 80700 3458 3218_____80700 80750 3461 3221_____80750 80800 3464 3224_____80800 80850 3467 3227_____80850 80900 3470 3229_____80900 80950 3473 3232_____80950 81000 3476 3235

_____$82000 $82050 $ 3538 $3293_____82050 82100 3541 3296_____82100 82150 3544 3298_____82150 82200 3547 3301_____82200 82250 3550 3304_____82250 82300 3553 3307_____82300 82350 3556 3309_____82350 82400 3559 3312_____82400 82450 3562 3315_____82450 82500 3565 3318_____82500 82550 3568 3321_____82550 82600 3571 3323_____82600 82650 3574 3326_____82650 82700 3577 3329_____82700 82750 3580 3332_____82750 82800 3583 3334_____82800 82850 3585 3337_____82850 82900 3588 3340_____82900 82950 3591 3343_____82950 83000 3594 3345

_____$84000 $84050 $ 3657 $3404_____84050 84100 3660 3406_____84100 84150 3663 3409_____84150 84200 3666 3412_____84200 84250 3669 3415_____84250 84300 3672 3417_____84300 84350 3675 3420_____84350 84400 3678 3423_____84400 84450 3681 3426_____84450 84500 3684 3428_____84500 84550 3687 3431_____84550 84600 3689 3434_____84600 84650 3692 3437_____84650 84700 3695 3439_____84700 84750 3698 3442_____84750 84800 3701 3445_____84800 84850 3704 3448_____84850 84900 3707 3451_____84900 84950 3710 3453_____84950 85000 3713 3456

_____$86000 $86050 $ 3776 $3514_____86050 86100 3779 3517_____86100 86150 3782 3520_____86150 86200 3785 3522_____86200 86250 3788 3525_____86250 86300 3791 3528_____86300 86350 3793 3531_____86350 86400 3796 3534_____86400 86450 3799 3536_____86450 86500 3802 3539_____86500 86550 3805 3542_____86550 86600 3808 3545_____86600 86650 3811 3547_____86650 86700 3814 3550_____86700 86750 3817 3553_____86750 86800 3820 3556_____86800 86850 3823 3558_____86850 86900 3826 3561_____86900 86950 3829 3564_____86950 87000 3832 3567

$81000 $83000 $85000 $87000 _____$81000 $81050 $ 3479 $3238_____81050 81100 3481 3240_____81100 81150 3484 3243_____81150 81200 3487 3246_____81200 81250 3490 3249_____81250 81300 3493 3251_____81300 81350 3496 3254_____81350 81400 3499 3257_____81400 81450 3502 3260_____81450 81500 3505 3262_____81500 81550 3508 3265_____81550 81600 3511 3268_____81600 81650 3514 3271_____81650 81700 3517 3274_____81700 81750 3520 3276_____81750 81800 3523 3279_____81800 81850 3526 3282_____81850 81900 3529 3285_____81900 81950 3532 3287_____81950 82000 3535 3290

_____$83000 $83050 $ 3597 $3348_____83050 83100 3600 3351_____83100 83150 3603 3354_____83150 83200 3606 3357_____83200 83250 3609 3359_____83250 83300 3612 3362_____83300 83350 3615 3365_____83350 83400 3618 3368_____83400 83450 3621 3370_____83450 83500 3624 3373_____83500 83550 3627 3376_____83550 83600 3630 3379_____83600 83650 3633 3381_____83650 83700 3636 3384_____83700 83750 3639 3387_____83750 83800 3642 3390_____83800 83850 3645 3392_____83850 83900 3648 3395_____83900 83950 3651 3398_____83950 84000 3654 3401

_____$85000 $85050 $ 3716 $3459_____85050 85100 3719 3462_____85100 85150 3722 3464_____85150 85200 3725 3467_____85200 85250 3728 3470_____85250 85300 3731 3473_____85300 85350 3734 3475_____85350 85400 3737 3478_____85400 85450 3740 3481_____85450 85500 3743 3484_____85500 85550 3746 3486_____85550 85600 3749 3489_____85600 85650 3752 3492_____85650 85700 3755 3495_____85700 85750 3758 3498_____85750 85800 3761 3500_____85800 85850 3764 3503_____85850 85900 3767 3506_____85900 85950 3770 3509_____85950 86000 3773 3511

_____$87000 $87050 $ 3835 $3569_____87050 87100 3838 3572_____87100 87150 3841 3575_____87150 87200 3844 3578_____87200 87250 3847 3581_____87250 87300 3850 3583_____87300 87350 3853 3586_____87350 87400 3856 3589_____87400 87450 3859 3592_____87450 87500 3862 3594_____87500 87550 3865 3597_____87550 87600 3868 3600_____87600 87650 3871 3603_____87650 87700 3874 3605_____87700 87750 3877 3608_____87750 87800 3880 3611_____87800 87850 3883 3614_____87850 87900 3886 3616_____87900 87950 3889 3619_____87950 88000 3892 3622

$88000 $91000 $94000 $97000 _____$88000 $88050 $ 3895 $3625

_____88050 88100 3897 3628_____88100 88150 3900 3630_____88150 88200 3903 3633_____88200 88250 3906 3636_____88250 88300 3909 3639_____88300 88350 3912 3641_____88350 88400 3915 3644_____88400 88450 3918 3647_____88450 88500 3921 3650_____88500 88550 3924 3652_____88550 88600 3927 3655_____88600 88650 3930 3658_____88650 88700 3933 3661_____88700 88750 3936 3663_____88750 88800 3939 3666_____88800 88850 3942 3669_____88850 88900 3945 3672_____88900 88950 3948 3675_____88950 89000 3951 3677

_____$91000 $91050 $ 4073 $3791_____91050 91100 4076 3793_____91100 91150 4079 3796_____91150 91200 4082 3799_____91200 91250 4085 3802_____91250 91300 4088 3805_____91300 91350 4091 3807_____91350 91400 4094 3810_____91400 91450 4097 3813_____91450 91500 4100 3816_____91500 91550 4103 3818_____91550 91600 4106 3821_____91600 91650 4108 3824_____91650 91700 4111 3827_____91700 91750 4114 3829_____91750 91800 4117 3832_____91800 91850 4120 3835_____91850 91900 4123 3838_____91900 91950 4126 3840_____91950 92000 4129 3843

_____$94000 $94050 $ 4251 $3957 _____94050 94100 4254 3959 _____94100 94150 4257 3962_____94150 94200 4260 3965_____94200 94250 4263 3968_____94250 94300 4266 3970_____94300 94350 4269 3973_____94350 94400 4272 3976_____94400 94450 4275 3979_____94450 94500 4278 3982_____94500 94550 4281 3984_____94550 94600 4284 3987_____94600 94650 4287 3990_____94650 94700 4290 3993_____94700 94750 4293 3995_____94750 94800 4296 3998_____94800 94850 4299 4001_____94850 94900 4302 4004_____94900 94950 4305 4006_____94950 95000 4308 4009

_____$97000 $97050 $ 4429 $4123_____97050 97100 4432 4125_____97100 97150 4435 4128_____97150 97200 4438 4131_____97200 97250 4441 4134_____97250 97300 4444 4136_____97300 97350 4447 4139_____97350 97400 4450 4142_____97400 97450 4453 4145_____97450 97500 4456 4147_____97500 97550 4459 4150_____97550 97600 4462 4153 _____97600 97650 4465 4156_____97650 97700 4468 4159_____97700 97750 4471 4161_____97750 97800 4474 4164_____97800 97850 4477 4167 _____97850 97900 4480 4170_____97900 97950 4483 4172_____97950 98000 4486 4175

$89000 $92000 $95000 $98000 _____$89000 $89050 $ 3954 $3680

_____89050 89100 3957 3683_____89100 89150 3960 3686_____89150 89200 3963 3688_____89200 89250 3966 3691_____89250 89300 3969 3694_____89300 89350 3972 3697_____89350 89400 3975 3699_____89400 89450 3978 3702_____89450 89500 3981 3705_____89500 89550 3984 3708_____89550 89600 3987 3710_____89600 89650 3990 3713_____89650 89700 3993 3716_____89700 89750 3996 3719_____89750 89800 3999 3722_____89800 89850 4001 3724_____89850 89900 4004 3727_____89900 89950 4007 3730_____89950 90000 4010 3733

_____$92000 $92050 $ 4132 $3846_____92050 92100 4135 3849_____92100 92150 4138 3852_____92150 92200 4141 3854_____92200 92250 4144 3857_____92250 92300 4147 3860_____92300 92350 4150 3863_____92350 92400 4153 3865_____92400 92450 4156 3868_____92450 92500 4159 3871_____92500 92550 4162 3874_____92550 92600 4165 3876_____92600 92650 4168 3879_____92650 92700 4171 3882_____92700 92750 4174 3885_____92750 92800 4177 3887_____92800 92850 4180 3890_____92850 92900 4183 3893_____92900 92950 4186 3896_____92950 93000 4189 3899

_____$95000 $95050 $ 4311 $4012_____95050 95100 4314 4015_____95100 95150 4316 4017_____95150 95200 4319 4020_____95200 95250 4322 4023_____95250 95300 4325 4026_____95300 95350 4328 4029_____95350 95400 4331 4031_____95400 95450 4334 4034_____95450 95500 4337 4037_____95500 95550 4340 4040_____95550 95600 4343 4042_____95600 95650 4346 4045_____95650 95700 4349 4048_____95700 95750 4352 4051_____95750 95800 4355 4053_____95800 95850 4358 4056_____95850 95900 4361 4059_____95900 95950 4364 4062_____95950 96000 4367 4064

_____$98000 $98050 $ 4489 $4178_____98050 98100 4492 4181_____98100 98150 4495 4183_____98150 98200 4498 4186_____98200 98250 4501 4189_____98250 98300 4504 4192_____98300 98350 4507 4194_____98350 98400 4510 4197_____98400 98450 4513 4200_____98450 98500 4516 4203_____98500 98550 4519 4206_____98550 98600 4522 4208_____98600 98650 4524 4211_____98650 98700 4527 4214_____98700 98750 4530 4217_____98750 98800 4533 4219_____98800 98850 4536 4222_____98850 98900 4539 4225_____98900 98950 4542 4228_____98950 99000 4545 4230

$90000 $93000 $96000 $99000 _____$90000 $90050 $ 4013 $3735_____90050 90100 4016 3738_____90100 90150 4019 3741_____90150 90200 4022 3744_____90200 90250 4025 3746_____90250 90300 4028 3749_____90300 90350 4031 3752_____90350 90400 4034 3755_____90400 90450 4037 3758_____90450 90500 4040 3760_____90500 90550 4043 3763_____90550 90600 4046 3766_____90600 90650 4049 3769_____90650 90700 4052 3771_____90700 90750 4055 3774_____90750 90800 4058 3777_____90800 90850 4061 3780_____90850 90900 4064 3782_____90900 90950 4067 3785_____90950 91000 4070 3788

_____$93000 $93050 $ 4192 $3901_____93050 93100 4195 3904_____93100 93150 4198 3907_____93150 93200 4201 3910_____93200 93250 4204 3912_____93250 93300 4207 3915_____93300 93350 4210 3918_____93350 93400 4212 3921_____93400 93450 4215 3923_____93450 93500 4218 3926_____93500 93550 4221 3929_____93550 93600 4224 3932_____93600 93650 4227 3934_____93650 93700 4230 3937_____93700 93750 4233 3940_____93750 93800 4236 3943_____93800 93850 4239 3946_____93850 93900 4242 3948_____93900 93950 4245 3951_____93950 94000 4248 3954

_____$96000 $96050 $ 4370 $4067_____96050 96100 4373 4070_____96100 96150 4376 4073_____96150 96200 4379 4076_____96200 96250 4382 4078_____96250 96300 4385 4081_____96300 96350 4388 4084_____96350 96400 4391 4087_____96400 96450 4394 4089_____96450 96500 4397 4092_____96500 96550 4400 4095_____96550 96600 4403 4098_____96600 96650 4406 4100_____96650 96700 4409 4103_____96700 96750 4412 4106_____96750 96800 4415 4109_____96800 96850 4418 4111_____96850 96900 4420 4114_____96900 96950 4423 4117_____96950 97000 4426 4120

_____$99000 $99050 $ 4548 $4233_____99050 99100 4551 4236_____99100 99150 4554 4239_____99150 99200 4557 4241_____99200 99250 4560 4244_____99250 99300 4563 4247_____99300 99350 4566 4250_____99350 99400 4569 4253_____99400 99450 4572 4255_____99450 99500 4575 4258_____99500 99550 4578 4261_____99550 99600 4581 4264_____99600 99650 4584 4266_____99650 99700 4587 4269_____99700 99750 4590 4272_____99750 99800 4593 4275_____99800 99850 4596 4277_____99850 99900 4599 4280_____99900 99950 4602 4283 _____ 99950 100000 4605

2000 IT-1040EZ and IT-1040 Tax Table No 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

You must round your tax to the nearest dollar

Ohio taxable income

(line 5 of Form IT-1040EZ

or line 5 of Form IT-1040)

Ohio tax rate before reduction

DO NOT USE

2000 Ohio tax rate after reduction

6929 Decrease

0 ndash $ 5000

$ 5000 ndash $ 10000

$ 10000 ndash $ 15000

$ 15000 ndash $ 20000

$ 20000 ndash $ 40000

$ 40000 ndash $ 80000

$ 80000 ndash $100000

$100000 ndash $200000

over ndash $200000

___________________________743 of Ohio taxable income

____________________________$ 3715 plus 1486 of excess over $ 5000

____________________________$ 460620 plus 69 of excess over $100000

____________________________$1150620 plus 75 of excess over $200000

691 of Ohio taxable income

$ 3455 plus 1383 of excess over $ 5000

$ 428710 plus 6422 of excess over $100000

$1070910 plus 6980 of excess over $200000

Below is a list of the identification numbers of all public school districts in Ohio Enter the number of the school district Ohio public where you lived for the majority of 2000 on the front of the form Each district is listed under the county in which its largest part is located Do not use non-public or joint vocational school districts Non-residents should use 9999

school district An asterisk indicates school districts which had income taxes in effect for 2000 If you live in one of these school districts you are required to file a School District Income Tax Return Form SD-100

numbers If you do not know the public school district in which you live please call your county board of elections if you are a registered voter or your county auditor

ADAMS COUNTY Adams CountyOhio Valley LSD 0101

ALLEN COUNTY Allen East LSD 0201 Bath LSD 0202 Bluffton EVSD 0203 Delphos CSD 0204 Elida LSD 0205 Lima CSD 0206 Perry LSD 0207 Shawnee LSD 0208 Spencerville LSD 0209

ASHLAND COUNTY Ashland CSD 0301 Hillsdale LSD 0302 Loudonville-Perrysville EVSD 0303 Mapleton LSD 0304

ASHTABULA COUNTY Ashtabula Area CSD 0401 Buckeye LSD 0402 Conneaut Area CSD 0403 Geneva Area CSD 0404 Grand Valley LSD 0405 Jefferson Area LSD 0406 Pymatuning Valley LSD 0407

ATHENS COUNTY Alexander LSD 0501 Athens CSD 0502 Federal Hocking LSD 0503 Nelsonville-York CSD 0504 Trimble LSD 0505

AUGLAIZE COUNTY Minster LSD 0601 New Bremen LSD 0602 New Knoxville LSD 0603 St Marys CSD 0604 Wapakoneta CSD 0605 Waynesfield-Goshen LSD 0606

BELMONT COUNTY Barnesville EVSD 0701 Bellaire CSD 0702 Bridgeport EVSD 0703 Martins Ferry CSD 0704 Shadyside LSD 0705 St Clairsville-Richland CSD 0706 Union LSD 0707

BROWN COUNTY Eastern LSD 0801 Fayetteville-Perry LSD 0802 Georgetown EVSD 0803 Ripley Union Lewis Huntington LSD 0804 Western Brown LSD 0805

BUTLER COUNTY Edgewood CSD 0901 Fairfield CSD 0902 Hamilton CSD 0903 Lakota LSD 0904 Madison LSD 0905 Middletown CSD 0906 Monroe LSD 0910 New Miami LSD 0907 Ross LSD 0908 Talawanda CSD 0909

CARROLL COUNTY Brown LSD 1001 Carrollton EVSD 1002

CHAMPAIGN COUNTY Graham LSD 1101 Mechanicsburg EVSD 1102

School district income tax in effect for 2000

CHAMPAIGN COUNTY (contrsquod) Triad LSD 1103 Urbana CSD 1104 West Liberty-Salem LSD 1105

CLARK COUNTY Clark-Shawnee LSD 1207 Mad River-Green LSD 1201 Northeastern LSD 1203 Northwestern LSD 1204 Southeastern LSD 1205 Springfield CSD 1206 Tecumseh LSD 1202

CLERMONT COUNTY Batavia LSD 1301 Bethel-Tate LSD 1302 Clermont-Northeastern LSD 1303 Felicity-Franklin LSD 1304 Goshen LSD 1305 Milford EVSD 1306 New Richmond EVSD 1307 West Clermont LSD 1308

Williamsburg LSD 1309

CLINTON COUNTY Blanchester LSD 1401 Clinton-Massie LSD 1402 East Clinton LSD 1403 Wilmington CSD 1404

COLUMBIANA COUNTY Beaver LSD 1501 Columbiana EVSD 1502 Crestview LSD 1503 East Liverpool CSD 1504 East Palestine CSD 1505 Leetonia EVSD 1506 Lisbon EVSD 1507 Salem CSD 1508 Southern LSD 1509 United LSD 1510 Wellsville LSD 1511

COSHOCTON COUNTY Coshocton CSD 1601 Ridgewood LSD 1602 River View LSD 1603

CRAWFORD COUNTY Buckeye Central LSD 1701 Bucyrus CSD 1702 Colonel Crawford LSD 1703 Crestline EVSD 1704 Galion CSD 1705 Wynford LSD 1706

CUYAHOGA COUNTY Bay Village CSD 1801 Beachwood CSD 1802 Bedford CSD 1803 Berea CSD 1804 Brecksville-Broadview Heights CSD 1806 Brooklyn CSD 1807 Chargrin Falls EVSD 1808 Cleveland Municipal CSD 1809 Cleveland Hts-University Hts CSD 1810 Cuyahoga Heights LSD 1811 East Cleveland CSD 1812 Euclid CSD 1813 Fairview Park CSD 1814 Garfield Heights CSD 1815 Independence LSD 1816 Lakewood CSD 1817 Maple Heights CSD 1818 Mayfield CSD 1819 North Olmsted CSD 1820 North Royalton CSD 1821 Olmsted Falls CSD 1822 Orange CSD 1823 Parma CSD 1824

CUYAHOGA COUNTY (contrsquod) Richmond Heights LSD 1825

Rocky River CSD 1826 Shaker Heights CSD 1827 Solon CSD 1828 South Euclid-Lyndhurst CSD 1829 Strongsville CSD 1830 Warrensville Heights CSD 1831 Westlake CSD 1832

DARKE COUNTY Ansonia LSD 1901 Arcanum-Butler LSD 1902 Franklin Monroe LSD 1903 Greenville CSD 1904 Mississinawa Valley LSD 1905 Tri-Village LSD 1906 Versailles EVSD 1907

DEFIANCE COUNTY Ayersville LSD 2001 Central LSD 2002 Defiance CSD 2003 Hicksville EVSD 2004 Northeastern LSD 2005

DELAWARE COUNTY Big Walnut LSD 2101 Buckeye Valley LSD 2102 Delaware CSD 2103 Olentangy LSD 2104

ERIE COUNTY Berlin-Milan LSD 2201 Huron CSD 2202 Kelleys Island LSD 2203 Margaretta LSD 2204 Perkins LSD 2205 Sandusky CSD 2206 Vermilion LSD 2207

FAIRFIELD COUNTY Amanda-Clearcreek LSD 2301 Berne Union LSD 2302 Bloom-Carroll LSD 2303 Fairfield Union LSD 2304 Lancaster CSD 2305 Liberty Union-Thurston LSD 2306 Pickerington LSD 2307 Walnut Township LSD 2308

FAYETTE COUNTY Miami Trace LSD 2401 Washington Court House CSD 2402

FRANKLIN COUNTY Bexley CSD 2501 Canal Winchester LSD 2502 Columbus CSD 2503 Dublin CSD 2513 Gahanna-Jefferson CSD 2506 Grandview Heights CSD 2504 Groveport Madison LSD 2507 Hamilton CSD 2505 Hilliard CSD 2510 Plain LSD 2508 Reynoldsburg CSD 2509 South-Western CSD 2511 Upper Arlington CSD 2512 Westerville CSD 2514 Whitehall CSD 2515 Worthington CSD 2516

FULTON COUNTY Archbold-Area LSD 2601 Evergreen LSD 2602 Gorham Fayette LSD 2603 Pettisville LSD 2604 Pike-Delta-York LSD 2605 Swanton LSD 2606 Wauseon EVSD 2607

GALLIA COUNTY Gallia County LSD 2701 Gallipolis CSD 2702

GEAUGA COUNTY Berkshire LSD 2801 Cardinal LSD 2802 Chardon LSD 2803 Kenston LSD 2804 Ledgemont LSD 2805 Newbury LSD 2806 West Geauga LSD 2807

GREENE COUNTY Beavercreek LSD 2901 Cedar Cliff LSD 2902 Fairborn CSD 2903 Greeneview LSD 2904 Sugarcreek LSD 2905 Xenia Community CSD 2906 Yellow Springs EVSD 2907

GUERNSEY COUNTY Cambridge CSD 3001 East Guernsey LSD 3002 Rolling Hills LSD 3003

HAMILTON COUNTY Cincinnati CSD 3101 Deer Park Community CSD 3102 Finneytown LSD 3103 Forest Hills LSD 3104 Indian Hill EVSD 3106 Lockland CSD 3107 Loveland CSD 3108 Madeira CSD 3109 Mariemont CSD 3110 Mount Healthy CSD 3111 North College Hill CSD 3112 Northwest LSD 3113 Norwood CSD 3114 Oak Hills LSD 3115 Princeton CSD 3116 Reading Community CSD 3117 Southwest LSD 3118 St Bernard-Elmwood Place CSD 3119 Sycamore Community CSD 3120 Three Rivers LSD 3121 Winton Woods CSD 3105 Wyoming CSD 3122

HANCOCK COUNTY Arcadia LSD 3201 Arlington LSD 3202 Cory-Rawson LSD 3203 Findlay CSD 3204 Liberty-Benton LSD 3205 McComb LSD 3206 Van Buren LSD 3207 Vanlue LSD 3208

HARDIN COUNTY Ada EVSD 3301 Hardin Northern LSD 3302 Kenton CSD 3303 Ridgemont LSD 3304 Riverdale LSD 3305 Upper Scioto Valley LSD 3306

HARRISON COUNTY Conotton Valley Union LSD 3401 Harrison Hills CSD 3402

HENRY COUNTY Holgate LSD 3501 Liberty Center LSD 3502 Napoleon Area CSD 3503 Patrick Henry LSD 3504

HIGHLAND COUNTY Bright LSD 3601 Fairfield LSD 3602 Greenfield EVSD 3603 Hillsboro CSD 3604 Lynchburg-Clay LSD 3605

HOCKING COUNTY Logan-Hocking LSD 3701

HOLMES COUNTY East Holmes LSD 3801 West Holmes LSD 3802

HURON COUNTY Bellevue CSD 3901 Monroeville LSD 3902 New London LSD 3903 Norwalk CSD 3904 South Central LSD 3905 Western Reserve LSD 3906 Willard CSD 3907

JACKSON COUNTY Jackson CSD 4001 Oak Hill Union LSD 4002 Wellston CSD 4003

JEFFERSON COUNTY Buckeye LSD 4101 Edison LSD 4102 Indian Creek LSD 4103 Steubenville CSD 4104 Toronto CSD 4105

KNOX COUNTY Centerburg LSD 4201 Danville LSD 4202 East Knox LSD 4203 Fredericktown LSD 4204 Mount Vernon CSD 4205

LAKE COUNTY Fairport Harbor EVSD 4301 Kirtland LSD 4302 Madison LSD 4303 Mentor EVSD 4304 Painesville City LSD 4305 Painesville Township LSD 4306 Perry LSD 4307 Wickliffe CSD 4308 Willoughby-Eastlake CSD 4309

LAWRENCE COUNTY Chesapeake Union EVSD 4401 Dawson-Bryant LSD 4402 Fairland LSD 4403 Ironton CSD 4404 Rock Hill LSD 4405 South Point LSD 4406 Symmes Valley LSD 4407

LICKING COUNTY Granville EVSD 4501 Heath CSD 4502 Johnstown-Monroe LSD 4503 Lakewood LSD 4504 Licking Heights LSD 4505 Licking Valley LSD 4506 Newark CSD 4507 North Fork LSD 4508 Northridge LSD 4509 Southwest Licking LSD 4510

LOGAN COUNTY Bellefontaine CSD 4601 Benjamin Logan LSD 4602 Indian Lake LSD 4603 Riverside LSD 4604

LORAIN COUNTY Amherst EVSD 4701 Avon Lake CSD 4702 Avon LSD 4703 Clearview LSD 4704 Columbia LSD 4705 Elyria CSD 4706 Firelands LSD 4707 Keystone LSD 4708 Lorain CSD 4709 Midview LSD 4710 North Ridgeville CSD 4711 Oberlin CSD 4712 Sheffield-Sheffield Lake CSD 4713 Wellington EVSD 4715

LUCAS COUNTY Anthony Wayne LSD 4801 Maumee CSD 4802 Oregon CSD 4803 Ottawa Hills LSD 4804

LUCAS COUNTY (contrsquod) Springfield LSD 4805 Sylvania CSD 4806

Toledo CSD 4807 Washington LSD 4808

MADISON COUNTY Jefferson LSD 4901 Jonathan Alder LSD 4902 London CSD 4903 Madison-Plains LSD 4904

MAHONING COUNTY Austintown LSD 5001 Boardman LSD 5002 Campbell CSD 5003 Canfield LSD 5004 Jackson-Milton LSD 5005 Lowellville LSD 5006 Poland LSD 5007 Sebring LSD 5008 South Range LSD 5009 Springfield LSD 5010 Struthers CSD 5011 West Branch LSD 5012 Western Reserve LSD 5013

Youngstown CSD 5014

MARION COUNTY Elgin LSD 5101 Marion CSD 5102 Pleasant LSD 5103 Ridgedale LSD 5104 River Valley LSD 5105

MEDINA COUNTY Black River LSD 5201 Brunswick CSD 5202 Buckeye LSD 5203 Cloverleaf LSD 5204 Highland LSD 5205 Medina CSD 5206 Wadsworth CSD 5207

MEIGS COUNTY Eastern LSD 5301 Meigs LSD 5302 Southern LSD 5303

MERCER COUNTY Celina CSD 5401 Coldwater EVSD 5402 Fort Recovery LSD 5406 Marion LSD 5403 Parkway LSD 5405 St Henry Consolidated LSD 5407

MIAMI COUNTY Bethel LSD 5501 Bradford EVSD 5502 Covington EVSD 5503 Miami East LSD 5504 Milton-Union EVSD 5505 Newton LSD 5506 Piqua CSD 5507 Tipp City EVSD 5508 Troy CSD 5509

MONROE COUNTY Switzerland of Ohio LSD 5601

MONTGOMERY COUNTY Brookville LSD 5701 Centerville CSD 5702 Dayton CSD 5703 Huber Heights CSD 5715 Jefferson Township LSD 5704 Kettering CSD 5705 Mad River LSD 5706 Miamisburg CSD 5707 New Lebanon LSD 5708 Northmont CSD 5709 Northridge LSD 5710 Oakwood CSD 5711 Trotwood-Madison CSD 5712 Valley View LSD 5713 Vandalia-Butler CSD 5714 West Carrollton CSD 5716

MORGAN COUNTY Morgan LSD 5801

School district income tax in effect for 2000 38

MORROW COUNTY Cardington-Lincoln LSD 5901 Highland LSD 5902 Mount Gilead EVSD 5903 Northmor LSD 5904

MUSKINGUM COUNTY East Muskingum LSD 6001 Franklin LSD 6002 Maysville LSD 6003 Tri-Valley LSD 6004 West Muskingum LSD 6005

Zanesville CSD 6006

NOBLE COUNTY Caldwell EVSD 6101 Noble LSD 6102

OTTAWA COUNTY Benton-Carroll-Salem LSD 6201 Danbury LSD 6202 Genoa Area LSD 6203 Middle Bass LSD 6204 North Bass LSD 6205 Port Clinton CSD 6206 Put-In-Bay LSD 6207

PAULDING COUNTY Antwerp LSD 6301 Paulding EVSD 6302 Wayne Trace LSD 6303

PERRY COUNTY Crooksville EVSD 6401 New Lexington CSD 6402 Northern LSD 6403 Southern LSD 6404

PICKAWAY COUNTY Circleville CSD 6501 Logan Elm LSD 6502 Teays Valley LSD 6503 Westfall LSD 6504

PIKE COUNTY Eastern LSD 6601 Scioto Valley LSD 6602 Waverly CSD 6603 Western LSD 6604

PORTAGE COUNTY Aurora CSD 6701 Crestwood LSD 6702 Field LSD 6703 James A Garfield LSD 6704 Kent CSD 6705 Ravenna CSD 6706 Rootstown LSD 6707 Southeast LSD 6708 Streetsboro CSD 6709 Waterloo LSD 6710 Windham EVSD 6711

PREBLE COUNTY College Corner LSD 6801 Eaton CSD 6803 National Trail LSD 6802 Preble Shawnee LSD 6804 Tri-County North LSD 6806 Twin Valley Community LSD 6805

PUTNAM COUNTY Columbus Grove LSD 6901 Continental LSD 6902 Jennings LSD 6903 Kalida LSD 6904 Leipsic LSD 6905 Miller City-New Cleveland LSD 6906 Ottawa-Glandorf LSD 6907 Ottoville LSD 6908 Pandora-Gilboa LSD 6909

RICHLAND COUNTY Clear Fork Valley LSD 7001 Crestview LSD 7002 Lexington LSD 7003 Lucas LSD 7004 Madison LSD 7005 Mansfield CSD 7006

RICHLAND COUNTY (contrsquod) Ontario LSD 7009

Plymouth-Shiloh LSD 7007 Shelby CSD 7008

ROSS COUNTY Adena LSD 7101 Chillicothe CSD 7102 Huntington LSD 7103 Paint Valley LSD 7104 Scioto Valley LSD 7105 Union-Scioto LSD 7106 Zane Trace LSD 7107

SANDUSKY COUNTY Clyde-Green Springs EVSD 7201 Fremont CSD 7202 Gibsonburg ESVD 7203 Lakota LSD 7204 Woodmore LSD 7205

SCIOTO COUNTY Bloom-Vernon LSD 7301 Clay LSD 7302 Green LSD 7303 Minford LSD 7304 New Boston LSD 7305 Northwest LSD 7306 Portsmouth CSD 7307 Valley LSD 7308 Washington-Nile LSD 7309 Wheelersburg LSD 7310

SENECA COUNTY Bettsville LSD 7401 Fostoria CSD 7402 Hopewell-Loudon LSD 7403 New Riegel LSD 7404 Old Fort LSD 7405 Seneca East LSD 7406 Tiffin CSD 7407

SHELBY COUNTY Anna LSD 7501 Botkins LSD 7502 Fairlawn LSD 7503 Fort Loramie LSD 7504 Hardin-Houston LSD 7505 Jackson Center LSD 7506 Russia LSD 7507 Sidney CSD 7508

STARK COUNTY Alliance CSD 7601 Canton CSD 7602 Canton LSD 7603 Fairless LSD 7604 Jackson LSD 7605 Lake LSD 7606 Louisville CSD 7607 Marlington LSD 7608 Massillon CSD 7609 Minerva LSD 7610 North Canton CSD 7611 Northwest LSD 7612 Osnaburg LSD 7613 Perry LSD 7614 Plain LSD 7615 Sandy Valley LSD 7616 Tuslaw LSD 7617

SUMMIT COUNTY Akron CSD 7701 Barberton CSD 7702 Copley-Fairlawn CSD 7703 Coventry LSD 7704 Cuyahoga Falls CSD 7705 Green LSD 7707 Hudson CSD 7708 Manchester LSD 7706 Mogadore LSD 7709 Nordonia Hills CSD 7710 Norton CSD 7711 Revere LSD 7712 Springfield LSD 7713 Stow-Munroe Falls CSD 7714 Tallmadge CSD 7715 Twinsburg CSD 7716 Woodridge LSD 7717

TRUMBULL COUNTY Bloomfield-Mespo LSD 7801 Bristol LSD 7802

TRUMBULL COUNTY (contrsquod) Brookfield LSD 7803

Champion LSD 7804 Girard CSD 7807 Howland LSD 7808 Hubbard EVSD 7809 Joseph Badger LSD 7810 LaBrae LSD 7811 Lakeview LSD 7812 Liberty LSD 7813 Lordstown LSD 7814 Maplewood LSD 7815 Mathews LSD 7806 McDonald LSD 7816 Newton Falls EVSD 7817 Niles CSD 7818 Southington LSD 7819

Warren CSD 7820 Weathersfield LSD 7821

TUSCARAWAS COUNTY Claymont CSD 7901 Dover CSD 7902 Garaway LSD 7903 Indian Valley LSD 7904 New Comerstown EVSD 7905 New Philadelphia CSD 7906 Strasburg-Franklin LSD 7907 Tuscarawas Valley LSD 7908

UNION COUNTY Fairbanks LSD 8001 Marysville EVSD 8002 North Union LSD 8003

VAN WERT Crestview LSD 8101 Lincolnview LSD 8102 Van Wert CSD 8104

VINTON COUNTY Vinton County LSD 8201

WARREN COUNTY Carlisle LSD 8301 Franklin CSD 8304 Kings LSD 8303 Lebanon CSD 8305 Little Miami LSD 8306 Mason CSD 8307 Springboro Community CSD 8302 Wayne LSD 8308

WASHINGTON COUNTY Belpre CSD 8401 Fort Frye LSD 8402 Frontier LSD 8403 Marietta CSD 8404 Warren LSD 8405 Wolf Creek LSD 8406

WAYNE COUNTY Chippewa LSD 8501 Dalton LSD 8502 Green LSD 8503 North Central LSD 8504 Northwestern LSD 8505 Orrville CSD 8506 Rittman EVSD 8507 Southeast LSD 8508 Triway LSD 8509 Wooster CSD 8510

WILLIAMS COUNTY Bryan CSD 8601 Edgerton LSD 8602 Edon-Northwest LSD 8603 Millcreek-West Unity LSD 8604 Montpelier EVSD 8605 North Central LSD 8606 Stryker LSD 8607

WOOD COUNTY Bowling Green CSD 8701 Eastwood LSD 8702 Elmwood LSD 8703 Lake LSD 8704 North Baltimore LSD 8705 Northwood LSD 8706 Otsego LSD 8707 Perrysburg EVSD 8708 Rossford EVSD 8709

WYANDOT COUNTY Carey EVSD 8801 Mohawk LSD 8802 Upper Sandusky EVSD 8803

Ohiorsquos Tax Dollars 2000

The charts show where Ohiorsquos tax dollars come from and the programs and services this money supports

The first chart shows that about 44 cents of each dollar comes from the state income tax and another 36 cents from the state sales tax The second chart shows that educationndashpublic schools and collegesndashcom-mands almost half of every state dollar spent Elementary and secondary schools receive 33 cents from each dollar while col-leges and universities are allo-cated 16 cents The full range of human services is supported by a 28-cent share When com-bined with education these three categories total 77 cents or three-fourths of every tax dollar

These figures represent the statersquos General Revenue Fund for the fiscal year which ended June 30 2000 excluding welfare reimbursement

Where the Tax Dollar Comes From

Corporate amp Utility Taxes

Cigarette amp Alcohol Taxes

36cent

10cent

Sales Tax

Income Tax

44cent

Where the Tax Dollar Goes

Other ndash 1cent

Property Tax Relief

ElementarySecondary Schools

Colleges amp Universities

Human Services

Law Enforcement

General Government

33cent

16cent

28cent

11cent

I I I -

IL---___JI --

L=--------=-------=

IT-10 OHIO Information Notice 2000 For the year January 1 ndash December 31 2000 or other taxable year ending_______________ 20____

Your first name Initial Last name Filing Status ndash check only one

If a joint notice spousersquos first name Initial Last name bullbullbullbullbullSingle Notice

Home address (number and street) Apt No bullbullbullbullbullJoint Notice

City town or post office state and zip code Ohio Public School

District Number

Your social security number

Spousersquos social security number

Ohio county

Social Security Numbers must be filled-in below

PLACE LABEL HERE

OR PRINTTYPE INFORMATION

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and sendit to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 7

I am not required to file a 2000 Ohio Income Tax return because

1 bull I moved out of the State of Ohio in 1999 and had no income in Ohio during 2000 I moved to___________________________________ Date moved________________________________

2 bull In 2000 I was a resident of one of the following states (circle state) Kentucky Indiana West Virginia Michigan or Pennsylvania and I had no taxable income in Ohio other than compensation (wages salaries tips or commissions)

3 bull My Ohio tax liability is reduced to zero for the following reason(s) a Retirement Income Credit b Dependency Exemptions c Senior Citizen Credit

If you check this box we may ask you later to provide a copy of your federal return

4 bull I am in the military stationed in Ohio but a resident of _______________ and my only source of income earned in Ohio is from the military (State)

Mail to 5 bull Taxpayer died before January 1 2000 Ohio Department of Taxation

e PO Box 2679 Your Signature Date Columbus Ohio 43270-2679

Spousersquos Signature (if filing jointly BOTH must sign) Telephone Number (optional)

Preparerrsquos Signature and Address (including zip code)

OHIO IT-40P Tax Year

Income Tax Payment Voucher 2000P Please use UPPER CASE letters to print the first three letters of

First Name Initial Last Name

Spousersquos First Name (If Joint Return)

Initial Last Name

Address

City State Zip Code

Taxpayerrsquos Spousersquos last name last name (if joint filing)

Your Social Security Number

Spousersquos Social Security Number

(if joint filing)

DO NOT STAPLE CHECK TO FORM DO NOT SEND CASH Return this voucher with check or money order made payable to AMOUNT OFTREASURER OF STATE OF OHIO and mail to OHIO DEPT OF

PAYMENT TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 bullbull 0 0

111 11 11

CREDIT CARDS PROUDLY ACCEPTED

1 1 1 1

1 1 1 1 1

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

11 1111

1 1 1 1 1 1

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Pay Your Taxes by Credit Card You can use your DiscoverNOVUS MasterCard or American Ex-press card to pay your personal income taxes Credit Card pay-ments may be made by telephone by calling 1-800-2PAY-TAX or over the Internet by visiting wwwofficialpaymentscom and click-ing on the ldquoPayment Centerrdquo link

There is a convenience fee charged for this service This fee is paid directly to Official Payments Corporation based on the amount of your tax payment

When will my payment be posted Your payment can be effective the date you charge it or you may postdate it closer to the filing deadline

What happens if I change my mind If you pay your tax liability by credit card and subsequently reverse the credit card transaction you may be subject to penalties interest and other fees imposed by the Ohio Department of Taxation for nonpayment or late pay-ment of your tax liability

How do I use my credit card to pay my Ohio income tax Once you have determined how much you owe

have your DiscoverNOVUS MasterCard or American Express card ready

complete lines 1 through 10 use your touch-tone telephone to call toll-free (800) 2PAY-

TAX or (800) 272-9829 enter your Ohio jurisdiction code ndash 6446 ndash when prompted follow the recorded instruc-tions OR

go to the Official Payments Corporation website at wwwofficialpaymentscom select Payment Center

1 Amount you are paying (round to the nearest whole dollar)

$ 0 0 2 Your social security number

3 The first 3 letters of your last name

4 Your spousersquos social security number (if joint return)

5 The first 3 letters of your spousersquos last name

6 The tax year you are paying for

2 0 0 0 7 Home telephone number

( ) 8 Your Credit Card Number

9 Credit Card expiration date (MMYYYY)

10 Zip code for address where your credit card bills are sent

11 At the end of your call or visit you will be given a payment confirmation number Write it here and keep it for your records

Keep this page for your records

OHIO DEPARTMENT OF TAXATION DISTRICT OFFICE LOCATIONS

Walk-In services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE TOLEDO DISTRICT OFFICE 161 South High Street One Government Center Suite 501 Suite 1400 Akron OH 44308-1600 Toledo OH 43604-2232

CINCINNATI DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE 900 Dalton Avenue at West 8th Street 242 Federal Plaza West Cincinnati OH 45203-1171 Suite 402

Youngstown OH 44503-1294

CLEVELAND DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE 615 West Superior Avenue 601 Underwood Street Fifth Floor Room 570 Zanesville OH 43701-3786 Cleveland OH 44113-1891

IRS OFFICES IN COLUMBUS DISTRICT OFFICE Cincinnati Cleveland Columbus 1880 East Dublin-Granville Road Dayton Lima and Toledo Columbus OH 43229-3529 800 am to 430 pm Monday-Friday

Extended hours will be offered at select IRS offices DAYTON DISTRICT OFFICE on Tuesdays and Thursdays until 630 pm and on Centre City Offices Saturdays from 830 am to 1230 pm beginning

15 East Fourth Street Room 510 January 16 2001 through April 14 2001 Call Dayton OH 45402-2162 your local IRS Office for details

LIMA DISTRICT OFFICE 1303 Bellefontaine Avenue Lima OH 45804-3199

For Deaf Hearing Impaired or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the communication assistant the Ohio De-partment of Taxation telephone number you wish to contact

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE) These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

Use Internet

By Phone

Mail Tax Returns to

Written Inquiry

Walk-in

TAXPAYER ASSISTANCE

OHIO DEPARTMENT OF TAXATION

INTERNET WEBSITE - wwwstateohustax Tax Forms Instructions Frequently Asked Questions Refund Status E-mail us - Visit our website for details

TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

IT-1040 RefundCredit Requested Ohio Department of Taxation PO Box 2679 Columbus OH 43270-2679

IT-1040EZ Refund Requested Ohio Department of Taxation PO Box 182294 Columbus OH 43218-2294

IT-1040 Payment Enclosed Ohio Department of Taxation PO Box 2057 Columbus OH 43270-2057

IT-1040EZ Payment Enclosed Ohio Department of Taxation PO Box 182850 Columbus OH 43218-2850

Ohio Department of Taxation Taxpayer Services Division Taxpayer Contact Center PO Box 182382 Columbus OH 43218-2384

Taxpayer Services Division 830 Freeway Drive North Columbus OH 43229

Regular Walk-In Service hours at this location are Monday through Friday ndash 800 am to 500 pm

For additional locations see page 43

NEW EXPANDED SERVICE

The Taxpayer Services Division is expanding its hours of service from January 16 2001 through April 16 2001 Our toll free number 1-800-282-1780 will be available from 800 am until 700 pm Monday through Friday and 830 am to 1230 pm on Saturday

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