John M. and Nancy A. Smith reside at 123 Main Street in Newark Ohio. John is 68 years old and Nancy is 66 years old. They have been residents of Ohio for the entire year.

John & Nancy filed a federal tax return with a Federal AGI of $92,500, all W2 income, in 2019 with a Married Filing Jointly status.

Not included on their federal tax return were the following items: Interest on City of Newark Ohio General Obligation Bonds was $515 Interest on City of Naperville Illinois Revenue Bonds $440 Taxes withheld:

State of Ohio Income Tax $2,595

City of Newark Ohio Income Tax $1,803

School District 4507, tax rate is 1%, Tax $842

Instructions:

Fill out a State of Ohio form IT 1040, School District tax form SD 100 and a City of Newark form 19LF or 19SF whichever you think is most appropriate.