Who is required to file Form R with the City?

Form R should be used by individuals, partnerships, corporations and any other entity having income taxable to this City. Residents must file on all taxable income, wherever earned, unless the tax was withheld by a Bowling Green employer.

Part-year residents must file on all taxable income earned during the period of their Bowling Green residency (unless the only taxable income is a wage earned here and the tax has already been properly withheld) and should prorate income, expenses and credits accordingly. Part-year residents should not, however, prorate any income, expense and credit that is earned or that relates to Bowling Green.

Nonresidents must file on all taxable Bowling Green income, unless wages earned in Bowling Green is the only taxable income and the tax was properly withheld.

Show All Answers

1. Does Bowling Green have an income tax?
2. What income is taxable to the City?
3. What income is not taxable to the City?
4. Who is subject to the City's income tax?
5. Who is required to file Form R with the City?
6. What is the due date of Form R?
7. What support information should be attached to Form R?
8. Which copy of my W-2 do I attach to Form R?
9. I have an overpayment; what should I do?
10. How are the income tax collections spent?
11. What are the office hours of the Income Tax Office?
12. I have taxes withheld for the Bowling Green School District. May I deduct this tax from the City taxes that I owe?
13. Where are you located?
14. What should I do if I have a question about my property taxes?
15. What should I do if I don't know what school district I live in?
16. What if I've had tax withheld for the city in which I work?