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Provide step-by-step guidance for Section A and Section B taxable income lines, including pro-rated wage rules based on dates, city tax calculation at specified percentages, credits, balances due, and penalty/interest for late filing. Include Section C guidance for estimated 2019 tax payments and back-of-return schedules for wages and non-employee income.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/canton-city-income-tax-form-instructions-2018-tax-year/304117/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/canton-city-income-tax-form-instructions-2018-tax-year/304117.png","ImageObject",442,249,{"name":88,"@type":89},"8796093062539","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information is required for filing status, residency, and age?","Question",{"text":108,"@type":109},"Mark the box for filing status. Provide the exact date moved in or out because residency may affect taxable income. Taxpayers under age 18 claiming a refund must enter a birthdate and submit proof of age such as a driver’s license or birth certificate copy.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are wages pro-rated and taxed when income falls outside 01/01 through 12/31?",{"text":113,"@type":109},"Use the wages schedule from page two for pro-rated wages for income earned in any period other than 01/01 through 12/31. Otherwise, divide income in half and report equally before 06/30 and after 07/01, applying the corresponding Canton tax rate.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the Canton estimated tax for 2019 calculated and paid?",{"text":117,"@type":109},"Multiply total estimated income subject to Canton tax by 2.5% to get line 12. Enter the amount to be withheld by the employer on line 13 (not to exceed 2.5%), then subtract to obtain line 14 balance estimated Canton tax. Line 15 is the quarterly amount due (line 14 divided by 4), and the form then totals credits and payment amounts through line 18.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304117,1790190023,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":134,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":135,"faqs":136,"seo_title":137,"seo_description":61,"update_tm":138,"read_time":9},8796093062539,"CANTON CITY INCOME TAX FORM INSTRUCTIONS  \nFILING, INCOME, RESIDENCY AND AGE STATUS (REQUIRED INFORMATION)  \nFiling-Mark the box next to your filing status.  \nPlease note previous or current address after residency line. Residency-Give the exact date that you moved in or out of Canton. It may affect your taxable income.  \nTaxpayers under age 18, claiming a refund, must write in birthdate and submit a copy of proof of age. (driver’s license or birth certificate) .  \nSECTION A CAN BE USED IN LIEU OF THE EXEMPTION FORM.  \nSECTION B 2018 TAXABLE INCOME  \nLINE 1-TOTAL WAGES AND SALARIES BEFORe 06/30 AND AFTER 07/01  Enter the total amount reported in “box 5” of federal form W-2, and add any ordinary income from the exercise of stock options and supplemental unemployment compensation (“sub-pay”) excluded from Medicare wages. Enter the tax paid to other cities and the Canton City tax withheld as indicated . NOTE: The return is not complete unless all W-2’s are attached. PLEASE USE THE WAGES SCHEDULE FROM PAGE TWO OF THE RETURN FOR PRO-RATED WAGES – FOR INCOME EARNED IN ANY PERIOD OTHER THAN 01/01 THROUGH 12/31 . OTHERWISE DIVIDE YOUR INCOME IN HALF AND REPORT IT EQUALLY BEFORE 06/30 AND AFTER 07/01, AND THE TAX WILL BE IMPOSED AT 2.25% .  \nLINE 2-WAGES AND SALARIES EARNED OUTSIDE THE CITY OF CANTON BY A PART YEAR RESIDENT, OR PRIOR TO 18th BIRTHDAY  If you moved into or out of Canton during the taxable year, you may deduct wages earned while you were a non-resident working outside the city of Canton. You also may deduct wages earned prior to your 18th birthday.  \nLine 3 – TAXABLE WAGES Line 1 less Line 2.  \nLINE 4-TOTAL INCOME FROM BACK OF FORM, LINE 16 G. Enter the total combined net taxable income from sole proprietorships, rentals, partnerships, S corporations, corporations and other compensation. Only net taxable income is brought forward from back of form. Enter zero for loss.  \nLINE 5-TAXABLE INCOME  Line 3 PLUS Line 4.  \nLINE 6-CANTON CITY TAX Multiply taxable income on Line 5 by 2.25% or BEFORE 06/30 by 2.0% and AFTER 07/01 by 2.5% . PLEASE USE THE WAGES SCHEDULE FROM PAGE TWO OF THE RETURN FOR PRO-RATED WAGES – FOR INCOME EARNED IN ANY PERIOD OTHER THAN 01/01 THROUGH 12/31 .  \nLINE 7-CREDITS  (A) Canton city income tax withheld by employers. (B) Municipal tax paid to other cities. -Not to exceed 2% BEFORE 06/30; Not to exceed 2.5% AFTER 07/01 .  \n(C) Estimated tax payments. No credit will be given for taxes paid to another city on income not taxable by Canton. (D) Total credits (A+B+C)  \nLINE 8-BALANCE DUE  If line 6 is larger than line 7D, you owe more tax. Subtract line 7D from line 6 and enter the balance due on line 8.  \nLINE 9 – PENALTY; INTEREST; LATE FEE If return is filed/paid late and/or if Declaration of Estimated Tax obligation unmet, a 15% PENALTY will be imposed; 0.5% INTEREST per month; and, a $25.00 LATE FEE per month for the first six months.  \nLINE 10 – TOTAL AMOUNT DUE  LINE 8 PLUS LINE 9. (No payment due if $10.00 or less) .  \nLINE 11 – OVERPAYMENT If you have an estimate obligation for 2019, the over payment should be credited to next year. If you would like your refund direct deposited check the box after Line 11 and enter direct deposit information on page 2.  \nSECTION C DECLARATION OF ESTIMATED TAX FOR 2019  \nLINE 12-TOTAL INCOME SUBJECT TO CANTON TAX Multiply total estimated income from all sources subject to Canton tax by 2.5% .  \nLINE 13-LESS TAX TO BE WITHHELD  Enter the amount, to be withheld by employer (Not to exceed 2.5%) .  \nLINE 14-BALANCE ESTIMATED CANTON TAX  Subtract the amount on line 13 from line 12. This is your gross Canton estimated tax due.  \nLINE 15-QUARTERLY AMOUNT DUE  Line 14 divided by 4.  \nLINE 16-CREDIT FROM LINE 11  ($10 .01 minimum) .  \nLINE 17 – ESTIMATE AMOUNT PAID WITH THIS RETURN Not less than Line 15 minus line 16.  \nLINE 18 – TOTAL AMOUNT DUE WITH THIS RETURN Line 10 Plus Line 17.  \nINSTRUCTIONS FOR BACK OF TAX RETURN  \nPart 1. WAGES Please use this WAGES schedule for ","cbCaihDOkLSoqTyq","https://ap.wps.com/l/cbCaihDOkLSoqTyq","pdf",120763,"English","# Filing, Income, Residency and Age Status (Required Information)\n## Filing status and residency dates\n## Age-based refund proof requirements\n# SECTION A and SECTION B: Exemption and 2018 Taxable Income\n## Line 1: Total wages and salaries before/after 06/30 and 07/01\n## Line 2: Wages earned outside Canton or before 18th birthday\n## Lines 3-6: Taxable wages, combined income, taxable income, city tax calculation\n## Line 7: Credits\n## Lines 8-10: Balance due, penalty/interest/late fee, total amount due\n## Line 11: Overpayment and direct deposit option\n# SECTION C: Declaration of Estimated Tax for 2019\n## Lines 12-18: Estimated income, withholding, balance, quarterly amount, and totals\n# Instructions for Back of Tax Return\n## Part 1: Wages schedule for pro-rated income periods\n## Part 2: Non-employee income and non-Canton jurisdiction columns","[{\"question\":\"What information is required for filing status, residency, and age?\",\"answer\":\"Mark the box for filing status. Provide the exact date moved in or out because residency may affect taxable income. Taxpayers under age 18 claiming a refund must enter a birthdate and submit proof of age such as a driver’s license or birth certificate copy.\"},{\"question\":\"How are wages pro-rated and taxed when income falls outside 01/01 through 12/31?\",\"answer\":\"Use the wages schedule from page two for pro-rated wages for income earned in any period other than 01/01 through 12/31. Otherwise, divide income in half and report equally before 06/30 and after 07/01, applying the corresponding Canton tax rate.\"},{\"question\":\"How is the Canton estimated tax for 2019 calculated and paid?\",\"answer\":\"Multiply total estimated income subject to Canton tax by 2.5% to get line 12. Enter the amount to be withheld by the employer on line 13 (not to exceed 2.5%), then subtract to obtain line 14 balance estimated Canton tax. Line 15 is the quarterly amount due (line 14 divided by 4), and the form then totals credits and payment amounts through line 18.\"}]","Canton City Income Tax Form Instructions - 2018 Tax Year | PDF",1789810281]