ATTACH W-2S, 1099S, AND
FEDERAL FORM 1040
PART B - WORKSHEETS
W-2 AND W2G INCOME: Enter each W-2 and/or W2G individually.
COLUMN A:
Enter the location where work was actually performed.
COLUMN B:
W2: Enter the amount of your qualifying wages. This amount is usually shown in the Medicare wage box on your W2 (Box 5). Exceptions may include some Government employees
employed prior to April 1, 1986. For these, use the larger of box 1 or 18.
W2G:
Enter the amount of lottery or gambling winnings from Box 1 on the W2G.
COLUMN C: Enter any adjustments to your taxable wages. Adjustments to income that may occur are wages earned in another city while a non-resident of the City of Springfield,
wages earned while under 18 years of age, housing allowances, etc. Attach an explanation of the adjustment and attach supporting documentation such as proof of move-out date,
proof of non-taxable wages, etc.
COLUMN D: Enter the amount of your taxable wages after adjustments (Column B minus Column C).
COLUMN E: Enter the amount of the City of Springfield tax withheld from the local withholding box on your W-2 (Box 19).
COLUMN F: Enter the amount of tax credit for cities other than the City of Springfield. Use the Other City Credit Worksheet below. Verification of taxes withheld/paid for each city must
be attached. If a refund from another city has been requested, tax credit must be figured on amount actually taxed by that city.
Carry Columns D, E, and F totals to the front of the return as indicated to Lines 1, 6, and 7, respectively.
OTHER CITY TAX CREDIT
(1) Location (2) Taxable Wages (3) Other City Tax (4) 2.4% of (5) Lesser of (6) Multiply (7) Allowable
Worked (from Column D above) Withheld Column 2 Column 3 or 4 Column 5 x .5 Credit
TO COLUMN F OF W2
WORKSHEET ABOVE
TAXPAYER - W-2 & W2G INCOME
(A) Location (B) Qualifying (C) Adjustments (D) Taxable Wages (E) Springfield (F)
Other City Tax Credit
Worked Wages Column B minus C Tax Witheld
Credit will not exceed
1.2% (from Worksheet below)
TO LINE 1 TO LINE 6 TO LINE 7
TOTALS:
TOTAL:
OTHER INCOME
(1) Schedule C (2) Schedule E (3) Schedule F (4) 1099 (5) K-1 (6) Total
Self-Employment Rental Income Farm Income Misc. Partnership
TO LINE 2
x .5
Totals
x .5
x .5
W2
Column 1-5:
Enter amounts as shown. Use Taxable wages amount from Column D above
Multiply Column 5 by .5 (1/2).
Enter result in Column 7.
Carry total Column 7 to Column F of W2 worksheet above.
W2G:
Column 1: Enter the location from Box 18 on the W2G.
Column 2: Enter the amount of lottery or gambling winnings from Box 1 on the W2G.
Column 3: Enter amount from Box 17 on the W2G.
Column 4-7: Proceed as directed FOR W2s.
OTHER INCOME WORKSHEET: ATTACH ALL SCHEDULES AND DOCUMENTATION
COLUMN 1: Residents: Enter amount of net profit or loss from line 31, Federal Schedule C, or line 3, Federal Schedule C-EZ. Non-residents: Enter amount from Schedule Y, step 6 below.
COLUMN 2: Enter amount of net profit or loss from line 21, Federal Schedule E.
COLUMN 3: Enter amount of net profit or loss from line 34, Federal Schedule F, or line 32, Form 4835.
COLUMN 4: Enter income amounts from Box 1, 2, 3, 5, 7 or 13, if the income has NOT been included on a Federal Schedule C.
COLUMN 5: Enter taxable income from Schedule K-1 (not SCorp).
COLUMN 6: TOTAL - Enter the total of columns 1-5. Carry this total to Line 2 on the front of the form. If this is a loss, see General Information, 10. Schedule Losses. If this is a net gain,
you can use available NOL carryover on Line 2b.
SCHEDULE Y – APPORTIONMENT FORMULA FOR NON-RESIDENT SCHEDULE C INCOME
a) LOCATED b) LOCATED IN THE c) PERCENTAGE
EVERYWHERE CITY OF SPRINGFIELD (b ÷ a)
STEP 1 Original cost of real and tangible personal property .......................................................................
Gross annual rents paid multiplied by 8...........................................................................................
Total STEP 1 ......................................................................................................................................
STEP 2 Gross receipts from sales made and/or work/services performed.................................................
STEP 3 Total wages, salaries, commissions and other compensation of all employees............................
STEP 4 Total percentages (add percentages in Steps 1c, 2c and 3c)..................................................................................................................................................
STEP 5 Average percentage (Divide total percentages by number of percentages used)..................................................................................................................
STEP 6 Multiply Schedule C net income or loss by Average percentage shown above in Step 5
(Enter here and in Column 1 of “Other Income” worksheet above) ........................................................................................................................................
$
%
%
%
%
%