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.