1. MILITARY SPOUSE RESIDENCY RELIEF ACT 2009
Bejoy John and Carolyn Jordan
City of Dayton, Ohio
2018 OML Income Tax Seminar
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Notes
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Graphics, tables, and graphs
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2. Service Member Defined
Federal Library
¶H 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.

3. Identifying EIN Numbers Non-Taxable Military Pay
Pay Type / Branch
Federal EIN
Civilian Employees
Active Duty Military
Air Force
Army
Navy
Marine Corps
Reserve/National Guard
Retirees & Annuitants
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.

4. Form 2058

5. Columbus City Employee’s Withholding Exemption Certificate

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

7. 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:
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.

8. 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.

9. Military Facilities in Ohio

10. Military Facilities in Ohio

11. Thank you Questions?