Who Must File?
Crestline has a mandatory filing ordinance - everyone over the age of 18 is required to file a tax return, regardless of whether they have a taxable income. If the person is retired and has no income other than retirement (no rentals, part time jobs, etc.) they need to mark the box in the upper right hand corner of the tax form and record the date they retired, sign and date the form. NO JOINT RETURNS ALLOWED.

Extensions
In order for Crestline to grant an extension, a copy of Federal Extension request must be received by April 15th.  Filing an extension only extends time to file, NOT to pay.  Penalty and interest will still accrue on any balance due.  If the first extension expires and a second Federal extension is filed, we must receive a copy of this second extension request by the expiration date of the first extension.

Supporting Documents
Documentation is necessary to verify all amounts of taxable income - Federal schedules, W-2's, 1099's are necessary or tax return will be considered incomplete. A net loss may not be used to offset other taxable income.

Due Date
Crestline Income Tax returns are due by April 15th, or the following Monday if the 15th is on a weekend. If filed early and a payment is due, payment is due by this date, or penalty and interest will accrue - $40 late charge for individuals, $100 late charge for businesses, plus 1%/month penalty and 1%/month interest.

Crestline's tax rate is 2%. A credit is allowed for up to 1-1/2% of taxes paid to another municipality. If there is more than one W-2, the 1-1/2% is figured on each W-2 amount.

Examples of Taxable Income:

Examples of Non-Taxable Income: