LATE FILING IS SUBJECT TO PENALTIES AND INTEREST. All residents 18 years of age and older, except as provided, shall, whether or not taxes are due, make and file a return on or before April 15. Retirees over 65 residing in Smithville who have no income subject to the tax are not required to file a return. If you are requesting an extension, a copy of your Federal Extension is required prior to April 15. All W-2's must be attached to the return and any schedules used to determine income.
NON-TAXABLE INCOME: military pay, welfare, pensions, social security, interest, dividends, unemployment compensation, permanent disability payments and capital gains.