(A) City employees will only assist with the preparation of City income tax returns.
(B) A governmental issued ID, showing photograph and confirmation of social security number, must be presented when an on-site request is made to obtain copy of a tax document or supporting documentation.
(C) To protect confidentiality, no income, payment, or previously processed tax information can be shared with another person, family member, relative, friend, or tax preparer other than the individual or joint filing taxpayer over the telephone or via email or facsimile without the account identifier. If not performed by the taxpayer in person, certain responses to information requests documents or corrections containing confidential information will be mailed to the primary address.
(D) No information can be shared with a family member, relative, friend, or tax preparer without a notarized release form signed by the taxpayer. The taxpayer may give authority to the tax preparer to access the account by checking the appropriate box on the tax return.
(E) On-site interviews and assistance with tax preparations may require an appointment. Walk-ins may be assisted as time allows. Taxpayer must be prepared and organized with all required information/documentation in hand at the time of filing. The tax office will not print Form W2s, tax related documents or work from a taxpayer's electronic device.
(F) Electronic tax returns for the City of Milford are filed by internet through the Regional Income Tax Agency's website.
(F) (1) The taxpayer is permitted to file current year tax returns and prior tax returns by internet through the Regional Income Tax Agency's website. If any balance is due, the balance must be paid by a credit card at the time of filing.
(F) (2) Only current year tax returns can be electronically filed at the tax office. If any balance is due, the balance must be paid by a credit card at the time of filing.
(F) (3) If for some reason an electronic tax return cannot be filed, a paper return will be prepared. If any balance is due, the balance must be paid by check, cash check, or money order at the time of filing. The taxpayer is responsible for mailing the prepared return, declaration of estimated tax, other required information, or payment to the Regional Income Tax Agency.
(F) (4) If any balance is due, the taxpayer is responsible for making a credit card payment with the Regional Income Tax Agency by telephone or by internet.
(F) (5) If a taxpayer is unable to pay the balance, the taxpayer's is responsible for making arrangements for payments. If a payment plan should be granted, the taxpayer must comply with the terms. If a taxpayer fails to comply, the taxpayer will be subject to the provisions of Sections 182.10
, 182.96
, and any other applicable sections in this Chapter.
(H) The taxpayer is responsible for mailing estimated tax payments with the bill to the Regional Income Tax Agency.
CONTENT OF RETURNS
(A) Any return, declaration, form, registration, report competed must include the following requirements:
(A) (1) An individual income tax return should include the name(s), address, social security number(s), signature(s), date move in or move out, new or forwarding address, phone number(s), and applicable email.
(A) (2) Individuals should have copies of the applicable portion of the federal return, all appropriate forms, schedules, supporting documentation, statements or explanations as herein mentioned in this ordinance. Most information required from an individual may be contained in the list below:
(A) (2) (a) The first page of the Federal IRS Form 1040, 1040A, or 1040EZ for individuals.
(A) (2) (b) Form W-2 or Form 1042S Wage Earning Statement.
(A) (2) (c) Form W-2G or Form 5754 for gaming winnings
(A) (2) (d) Form 1099- MISC for other compensation
(A) (2) (e) Form SSA-1099 Social Security Benefit Statement, if applicable or if Federal tax return isn't filed.
(A) (2) (f) Form 1099-R Pension Distribution, if applicable or if Federal tax return isn't filed.
(A) (2) (g) Federal IRS Form 2106 for employee business expense, if applicable.
(A) (2) (h) Federal IRS Schedule C for self-employment income.
(A) (2) (i) Federal IRS Schedule E for rental income.
(A) (2) (j) Federal IRS Schedule F for farm income.
(A) (2) (k) Copy of approved Federal Extension of Time to File, if a return is filed after the April deadline.
(A) (2) (l) Power of Attorney, if applicable.
(A) (2) (m) Postal employees are required to have letter of time allocation within the City from the Post Master.
(A) (2) (n) Other supporting documentation as needed
(A) (3) Payment by Individuals; Method
(A) (3) (a) Credit Card Payment will be made at the time of electronic filing.
(A) (3) (b) Credit Card Payment can be made by telephone to the Regional Income Tax Agency.
(A) (3) (c) Credit Card Payment can be made by online at the Regional Income Tax Agency's website.
(A) (3) (d) Check, Cashier's Check, or Money Order are to be made payable to the Regional Income Tax Agency. The taxpayer is responsible for sending the payment to the Regional Income Tax Agency.
(B) (1) A business income tax return should include the name of the business, the "Doing Business As" name, address, Federal employer's identification number, the signature and printed name of the responsible person, date move in or move out, new or forwarding address, phone number(s), and applicable email.
(B) (2) (a) Federal IRS Form 1041, 1065, 1120, 1120 F, 1120 REIT, AND 1120S.
(B) (2) (b) Copy of approved Federal Extension of Time to File, if a return is filed after the April deadline
(B) (2) (c) Other supporting documentation as needed.
(B) (3) Payment by Businesses; Method
(B) (3) (a) Credit Card Payment will be made at the time of electronic filing.
(B) (3) (b) Credit Card Payment can be made by telephone to the Regional Income Tax Agency.
(B) (3) (c) Credit Card Payment can be made by online at the Regional Income Tax Agency's website.
(B) (3) (d) Check, Cashier's Check, or Money Order are to be made payable to the Regional Income Tax Agency. The taxpayer is responsible for sending the payment to the Regional Income Tax Agency.
(C) Failure to include required information may delay the processing of the tax return and the tax return will be considered to be filed upon the date all information is received.
(Ord. 18-1379. Passed 6-19-18.)
INFORMATION RETURNS AND SCHEDULES AND STATEMENTS
(A) City income tax returns filed hereunder shall set forth the amount of qualifying wages subject to City income tax received from each employer, taxable net profits, other items of taxable income received, and other pertinent information as the Tax Administrator may require.
(B) The fact that any taxpayer is not required to file a federal return does not relieve him from filing a City income tax return.
RETENTION OF RECORDS BY TAXPAYER
All employers and taxpayers are required to keep such records as will enable the filing of true and accurate City income tax returns, whether of City income taxes withheld at the source or of City income tax payable upon other taxable income or net profits, or both. Such records shall be preserved for a period of not less than six years from the date the City income tax return for the taxable year is filed or the City income tax or withholding tax owed for such taxable year is paid, whichever is later.
(Ord. 18-1379. Passed 6-19-18.)