Ohio Help Needed

[Terry D EA]

Have a client whose son is attending college full time in Lima, Ohio. He is a full time non-resident. He has worked three different part-time jobs in 2015 and only one of them withheld Lima city tax. Should I report the other wages? I see on the form where is says "Resident" must report all income. Right now he only owes $1.00 to Lima. Jack, JB, Margaret or anyone else what say ye?

[kcjenkins]

Nope.  

[Margaret CPA in OH]

The Lima regulations state that a resident is anyone domiciled there. Typically the taxing municipalities in Ohio withhold earnings tax from all employees working in the municipalities and require that residents file and pay tax as residents if they work elsewhere. If the student does not live (is domiciled) within the city, s/he would not be required to file.  It's possible that the other jobs are technically outside the city limits or they just aren't withholding.

[Jack from Ohio]

I consider the student a non-resident.  His domicile is his parent's home.  Agree with Margaret, no need to file the local return. Most likely the employer that withheld tax is in the city limits of Lima and must withhold for all employees.

For the record, effective 1-1-16, any amount due an Ohio city or any refund that is less than $10, will not be owed or refunded. 

[Terry D EA]

Thanks for the replies.