Open topic with navigation

CCH Axcess Tax

Ohio Cities General Information

Resident City Code

Enter the resident city code on federal Basic Data worksheet, General section, Resident city field. A city code must also be entered on Ohio Cities worksheet, General section, City code field to prepare an Ohio city tax return. These entries are mandatory to obtain a resident city return. An Ohio Cities worksheet, General section must be prepared for each Ohio city that is present in the return.

Default: If Resident city field on federal Basic Data worksheet, General section is blank or does not contain a valid Ohio city code, all Ohio city codes entered on Ohio Cities worksheet, General section for this taxpayer will be processed as nonresident returns.

The following Ohio city tax forms are prepared:

Federal forms and schedules will be provided with the Ohio city income tax return.

Generally only one city return will be prepared for each city code. Some Independent Community (generalized Form R) cities require separate returns for married filing joint taxpayers. When both spouses from a married filing joint return are required to file city returns for the same city a separate Ohio Cities worksheet must be prepared for each taxpayer. All income must be coded to the proper owner. Joint income is split evenly between taxpayer and spouse.

Other City Returns

To prepare returns for Ohio cities other than those listed, the municipality codes of 960 through 965 may be used. For two such cities, use 960 and 961; for three, use 960, 961 and 962, etc. Since tax data is not maintained for these cities, the tax rate, resident tax credit rate, credit limit rate, name of the municipality, and filing address must be entered on Ohio Cities worksheet, General section, Name of municipality field, Tax rate field, Resident tax credit rate field, Credit limit rate field, Return filing address fields and Estimate filing address if different than filing address fields. If these boxes are blank, the "other" city return cannot be properly prepared. The rate entries must be in decimal format; i.e., 1.25% would be 0.0125. Zero is a valid entry.

Any returns and estimates produced with municipality codes of 960 through 965 are printed on the generalized Form R city return, Form D-1, and Q-1 estimate forms only. Ohio Cities worksheet, Estimate preparation section, Date due overrides fields, may be used to override the generalized estimate voucher due dates.

City Codes on Federal Interview Forms

Most categories of income which are taxable to Ohio cities can be identified on the federal worksheets by entering a valid Ohio city code in the city code field of the federal worksheet.

City codes may be entered on the following federal worksheets for Ohio city returns:

All income taxable to Ohio cities entered on federal worksheets with a blank city code will carry to the resident city return. Income entered with a city code will carry to the coded city return and the resident city return if applicable. This entry scheme applies to items of income only. It does not apply to local tax withholding, other tax payments, footnotes, credits or additional taxes since these items relate to only the indicated city.

If the resident city should not use blank city coded entries, an "X" must be entered on Ohio Cities worksheet, General section, Resident cities to use only city coded entries field. If an item of income should not carry to any Ohio city return, an "XXX" should be entered in the city code field for that item.

Filing Status Optimization

Refer to the explanation of the processing options related to Filing Status Optimization.

FS and City Coding

The "FS" and "City" fields provide the ability to control which entries carry to the federal or city tax return.

This entry scheme applies to items of income only.

The first column is the "FS" code. The word "blank" indicates no entry was made in the "FS" Code field. The only other possible entries are "F" or "S".

The second column is the city code. The word "blank" indicates no entry was made. "Res City" represents the city entered as the resident city on the Basic Data worksheet, General section. "NonRes City" represents any city code that is used in the return but is not entered as the resident city on the Basic Data worksheet, General section.

The third column specifies the returns that will include the entries in the related fields following the "FS" and "City" entries.

Resident City Code: Enter the resident city code on the federal General worksheet, Basic Data section, Resident city field. A city code must also be entered on the Ohio Cities worksheet, General section, City code field, to preparer an Ohio city return. If the federal General worksheet, Basic Data section, Resident city field is blank or does not contain a valid Ohio city code, all Ohio city returns for this taxpayer will be processed as nonresident returns.