Do I need to fill out a separate form if I live in the city and work in the county?

 Q.  Do I need to fill out a separate form if I live in the city and work in the county?

A.  Yes, if you live in Ohio (Michigan rules are similar). 

To verify or find out if you live in an Ohio school district or city with an income tax enter your address at:

http://www.tax.ohio.gov/Individual/LocalTaxInformation.aspx

If the city you live in has an income tax, you must file a city return, even if there is no city tax where you work. You normally only have to file an Ohio city  return in the city you live in. It is not necessary to file one in the city you work in, if different. Your employer will remit withholding to the city you work in, but you do not file a return unless you're claiming a refund or your employer didn't withhold enough ( both highly unusual). The city you live in will allow a credit or partial credit for the withheld tax you paid to the work location city. You may end up owing your resident city nothing, but you are still required to file a return. If you live and work in the same city and your employer did withhold the exact correct amount, you usually still have to file a return. Some cities, like Cincinnati, Dayton & Toledo, do not require you to file if the exact amount is withheld. Incidentally, employers are only required to withhold for the work city, although many will voluntarily withhold for the resident city as well. Employees of most big companies, in Ohio, seldom owe any city tax, at tax time (but they still have to file a city return), because the employer holds out exactly the right amount for both work and resident city, taking into account the credit.