MILITARY SPOUSE RESIDENCY RELIEF ACT 2009 Bejoy John and Carolyn Jordan City of Dayton, Ohio 2018 OML Income Tax Seminar This template can be used as a starter file for presenting training materials in a group setting. Sections Right-click on a slide to add sections. Sections can help to organize your slides or facilitate collaboration between multiple authors. Notes Use the Notes section for delivery notes or to provide additional details for the audience. View these notes in Presentation View during your presentation. Keep in mind the font size (important for accessibility, visibility, videotaping, and online production) Coordinated colors Pay particular attention to the graphs, charts, and text boxes. Consider that attendees will print in black and white or grayscale. Run a test print to make sure your colors work when printed in pure black and white and grayscale. Graphics, tables, and graphs Keep it simple: If possible, use consistent, non-distracting styles and colors. Label all graphs and tables.

Service Member Defined Federal Library ¶H-4578. Member of uniformed service defined. The term “member of a uniformed service” means any person appointed, enlisted or inducted into a component of the Army, Navy, Air Force, Marines or Coast Guard, including their reserve components; or in one of those services without specification of component; or as a commissioned officer of the Coast and Geodetic Survey, the National Oceanic and Atmospheric Administration Corps or the Regular or Reserve Corps of the Public Health Service; and any person serving in the Army or Air Force under call or conscription. The term includes a retired member of those services; a member of the Fleet Reserve or Fleet Marine Corps Reserve; a cadet or midshipman at one of the military training academies; a member of the Reserve Officers' Training Corps, or Naval or Air Force Reserve Officer's Training Corps, when ordered to annual training duty for 14 days or more, and while performing authorized travel to and from that duty. It also includes an individual who is en route to or from, or at, a place for final acceptance or for entry upon active duty in the military or naval service, if: (1) the person has been provisionally accepted for that service, or (2) the person has been selected for active military or naval service under the Universal Military Training and Service Act, but only if the individual has been ordered or directed to proceed to that place.

Identifying EIN Numbers Non-Taxable Military Pay Pay Type / Branch Federal EIN Civilian Employees 31-1575142 Active Duty Military Air Force Army Navy Marine Corps 84-9990000 35-9990000 34-9990000 53-9990000 Reserve/National Guard 84-9980000 35-1819323 34-9980000 Retirees & Annuitants 34-0727612 Give a brief overview of the presentation. Describe the major focus of the presentation and why it is important. Introduce each of the major topics. To provide a road map for the audience, you can repeat this Overview slide throughout the presentation, highlighting the particular topic you will discuss next.

Form 2058

Columbus City Employee’s Withholding Exemption Certificate

Columbus Individual Non-Wage Income Exemption Certificate This is another option for an Overview slide.

Dayton Military Personnel & Spouse Guidelines City of Dayton Active Military Personnel – Military Spouse Residency Relief Act   Due to a change in federal law, effective January 1, 2009 (2009 Tax Year), spouses of active members of the military who are Ohio non-residents (domiciled in the same state as the service member) and are stationed in the local area are eligible for a refund of Dayton city income tax paid. The Act covers wages, salaries and other sources of income earned by the spouse for services performed or from sources within Dayton. The following sources of income remain taxable to Dayton: Compensation earned other than as a service member Income from other sources earned by service member: Rental income from Dayton property Ordinary gain from sale of Dayton rental property Gambling prizes and awards Please note that this change does not apply to Dayton-domiciled spouses of service members who reside with their spouses outside of Dayton or to non-resident spouses who have earned income in Dayton but are Ohio residents. These spouses are presumed to maintain their Dayton and/or Ohio domicile and remain subject to City of Dayton income tax. For additional information, please refer to the information provided by the Ohio Department of Taxation: https://www.tax.ohio.gov/ohio_individual/individual/military_service_ohio_taxes_spouse_exemption.aspx What will the audience be able to do after this training is complete? Briefly describe each objective how the audience will benefit from this presentation.

Dayton Guidelines – Documentation for Refund City of Dayton Tax Form Documentation Supporting Non-Ohio Residency Verification of Spouse’s Military Status Tax Withheld by the Employer: Form AS-22 with Part I completed Complete copy of W-2 showing Dayton withholding Copy of one (1) of the following: Ohio Form IT 10, Ohio Income Tax Information Notice; or Non-Ohio Driver’s License; or Non-Ohio State Income Tax Return. Spouse’s Military W-2; or Military Orders; or Spousal Military ID (Both Sides). Estimated Tax Paid by Taxpayer: Form R-I Documentation of Income Earned: W-2, Schedule C, or 1099 Use a section header for each of the topics, so there is a clear transition to the audience.

Military Facilities in Ohio

Military Facilities in Ohio

Thank you Questions?