Who Must File?
Whether you have to file a tax return depends, in part, on your filing status, age, and gross income. Please refer to the “Do You Have to File” section of the Form 1040 Instructions, Form 1040A Instructions, and Form 1040EZ Instructions to determine if you are required to file a tax return. You must file a tax return if you had net earnings from self–employment of $400 or more. This is your total self-employment income less the expenses paid in operating your trade or business, multiplied by 92.35%. For more details, refer to Publication 533, Self–Employment Tax. If you are an individual who may be claimed as a dependent on another person’s return, you are subject to specific filing requirements. Refer to the instructions in your tax package or refer to Publication 929, Tax Rules for Children and Dependents, or Publication 501, Exemptions, Standard Deduction, and Filing Information, for the filing requirements for dependents. You must file a tax return if you received any amount of adv
All Solon residents and partial year residents, eighteen (18) years of age or older, must file an annual city income tax return, whether or not any tax is due. All individuals under eighteen (18) years of age are exempt from the Solon income tax and are eligible for a refund of Solon municipal tax withheld by an employer. Nonresidents of Solon: any person who worked or earned income in the City of Solon and did not have the proper amount of tax withheld (i.e., 2%) for Solon should file an annual return. Also, any person or entity who operated a business or owned rental property in Solon must file an annual return.
Anyone in possession of assets on January 1 who has either a proprietorship, partnership, corporation or is a self-employed agent or contractor must file each year. Property owners who lease, lend or rent property must also file. In addition, mobile home owners who do not own land but rather rent space in mobile home parks or from private owners must pay tangible personal property taxes on mobile home attachments and, in some cases, on the home itself.
Residents: Every Florida resident who (on January 1) owns, manages, or controls intangible personal property must file, unless the tax due before discount is less than $60. Florida residents whose intangible assets are held by security dealers and/or stockbrokers are included. You are considered a Florida resident when your true, fixed, or permanent home and/or principal establishment is in Florida. You can establish Florida residency by filing a declaration of domicile, qualifying for homestead exemption, or registering to vote. Other actions, such as obtaining a Florida driver’s license, can indicate intent to establish residency. Legal Entities: Corporations, partnerships, fiduciaries, affiliated groups, limited liability companies, and personal representatives that have taxable situs in Florida must file. If the tax due before discount is less than $60, no payment is required. Corporations may be able to meet their filing requirement, if no tax is due, by checking the appropriate b
