TAX YEAR 2022 REFUND REQUESTS
2022 Refund Disclosure and Disclaimer Form

TAX YEAR 2021 REFUND REQUEST
For Tax Year 2021: Tax withheld for workplace municipalities in 2021, while employees worked from home or another location in response to COVID-19, are available for refund. Please complete the 2021 refund request below in full, including signatures and attached copy of W-2. Please be aware that some or all of the tax refunded from the withheld municipality may be due to the municipality where the work was actually performed, including the residence community.
2021 Refund Disclosure and Disclaimer Form

For Tax Year 2020: Tax withheld for workplace municipalities in 2020, while employees worked from home or another location in response to COVID-19, are still being decided in the courts. As of December 2021, there are four separate lawsuits in various stages of litigation on this issue. If you wish to fill out a 2020 refund request we will hold these refund requests in a suspended status until litigation is concluded.
2020 Refund Disclosure and Disclaimer Form

As a result of legislation passed by the Ohio General Assembly, penalty and interest rates for Ohio municipal income tax for years beginning on or after January l, 2016 will be as stated below.

Penalty – Unpaid Tax

A penalty may be imposed on unpaid income tax, including unpaid estimated tax, equal to 15% of the amount not timely paid.
A penalty may be imposed on unpaid employer withholding tax equal to 50% of the amount not timely paid.

Late filing Penalty

A late filing penalty may be imposed at the rate of $25 per month (or fraction of a month) that a return, other than an estimated income tax return, remains unfiled. This late filing penalty applies regardless of the liability on the return. The late filing penalty shall not exceed $150 for each failure to timely file.

Interest – Unpaid tax

Interest shall be imposed on all unpaid income tax, unpaid estimated income tax and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-tenn rate, rounded to the nearest percent. plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.

The Interest Rate for calendar year 2024 is 10.00%.
The Interest Rate for calendar year 2023 is 7.00%.
The interest rate for calendar year 2022 is 5.00%.
The interest rate for calendar year 2021 is 5.00%
The interest rate for calendar year 2020 is 7.00%
The interest rate for calendar year 2019 is 7.00%
The interest rate for calendar year 2018 is 6.00%
The interest rate for calendar year 2017 is 6.00%
The interest rate for calendar year 2016 is 5.00%

Tax filings and tax payments related to tax years beginning before January 1, 2016 are subject to the penalty and interest rates and late filing penalties. if any. imposed by each municipal income ta,'( ordinance in effect prior to January 1. 2016 – regardless of the date of filing or payment. Ohio Revised Code Section 718.27.

All residents of Brook Park that turned 18 during the year or are over 18 years of age and
had reportable income are required to file a return each year. In addition,
non-residents are required to file if they performed work or services within the
city and had earnings, which were not withheld upon, or they have rental property
located in Brook Park. Each business located or performing services within the
city is required to file. There is no threshold or benchmark for income or loss.
Returns are required without regard to the amount.

The City encourages utilization of the pre-printed tax return mailed to you;
however, we do accept generic returns. To facilitate accurate and efficient
processing of the generic return record your Brook Park assigned account number
on this form. In addition to that important detail, any Federal/State schedules or
forms containing information that pertains to data on the city return should be
attached. Examples: W-2, W-2G, Form 1099 Misc, Schedule (Sch) C, selfemployment,
Sch. E, rental property along with form 4797 if applicable, Sch. K ,
Sch. K-1 , shareholder’s share of Income, Deductions, Credits, Form 1065, Form
1120, Form 2106 along with Sch. A, or page 1 of Form 1040 if applicable.

The City of Brook Park adheres to State Law which requires extension requests
be submitted to the Tax Department by the due date of the return. Requests are
accepted by faxed, by mail or drop off in our depository safe. They can be a copy
of your federal extension, our BPEXT form provided in the tax packet mailed to
you or simply a request from your accountant. Your Brook Park assigned account
number and the date you are requesting should be included on any form
submitted. The city responds by issuing confirmation or denial letters. If you
receive a denial letter, contact our office to rectify the matter that is preventing
your extension approval.

Retirees are not required to pay on income form Social Security, a federally
qualified retirement plan, interest, dividends or qualified pensions. However,
retirees are subject to the tax if they have any other types of earned income: such
as lottery and gambling winnings, part time wages or rental income/loss.

No, student status has no effect on your city tax liability. All residents, which
turned 18 during the reporting period or are over 18 years of age, are required to
file if they have earned income. Furthermore, if you are a college student attending
school in another city, but maintain Brook Park as your legal place of
residence, you are required to file a Brook Park return. To clarify domicile refer to
the address utilized on the student’s Federal and State tax returns or another
helpful hint is the municipality where the student is registered to vote.

Persons 17 and under are not required to file a return. However, if your Brook
Park employer withheld city taxes on your income, you are eligible for a refund.
The refund request should include your W-2 form and a copy of your driver’s
license or birth certificate. For those individuals who turn 18 during any given
year, you are considered 18 for the entire year.

Yes, all residents of Brook Park who turned 18 during the year or are over 18
years of age, are required to file an annual tax return regardless of the amount of
tax due.

No, losses from any schedules cannot be used to reduce W-2 income. Residents
having rental property anywhere or non-residents having rental property in Brook
Park are required to file a return whether it is a profit or loss. The City allows
losses to be carried forward for 5 years; therefore, it is advantageous to file on a
timely basis. The loss could offset a profitable year thus reducing one’s tax
obligation. Returns, however, with losses not timely filed lose the privilege to
carry forward the loss

The Tax Department offers assistance and will complete and calculate your tax
for you. Bring all your documents to City Hall located at 6161 Engle Road
between the hours of 9:00 AM and 4:00 PM.

Get information on free tax preparation Dial 211 (UNITED WAY – VITA).

The Tax Department is here to help with any city tax return issue. Forms may be obtained below. Returns and extensions can be completed and sent in via regular mail, dropped off, day or night, in the green depository safe located outside City Hall, or brought to the tax window inside City Hall. Operating hours are 8:30 a.m. to 4:30 p.m. Monday through Friday. To facilitate payment our department accepts MASTER CARD and VISA. Installment plans are available via direct debit authorization.

THE CITY OF BROOK PARK ACCEPTS MASTERCARD & VISA CREDIT/DEBIT CARDS FOR PAYMENT

Brook Park is a member of the Ohio Municipal League. The Ohio Municipal League was incorporated as an Ohio non-profit in 1952 by city and village officials who saw the need for a statewide association to serve the interests of Ohio municipal government. To visit their website click here.

Registration is required of each resident and every association, business, corporation or other profession, whether resident in the City of Brook Park or nonresident business entities using the prescribed forms, please click below for these forms.