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Form D1-B DAYTON BUSINESS DECLARATION OF ESTIMATED TAX
Tax year ending DECEMBER or
1. Total Estimated Income subject to Dayton tax $
2. Dayton tax due @ 2.5% $
3. Total estimated tax due $
4. Credit from prior year tax return $
5. Net estimated tax due (line 3 – line 4) $ $
For fiscal years ending December 31, D1 filing is due by April 15 and quarterly estimated payments are due June 15,September 15,
of the year the income is earned and January 15 following the year the income is earned. For fiscal years other than a calendar year,
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D1 filing is due by the fifteenth (15 ) day of the fourth (4th) month and quarterly estimated payments are due the fifteenth (15th)
day of the sixth (6th) and ninth (9th) months of the year the income is earned and first (1st) month following the year the income
is earned.
Make Checks Payable to The City of Dayton, and mail to City of Dayton, PO Box 643700, Cincinnati, OH 45264-3700.
Signature Date Phone#
Business Name Federal ID# (Account #)
Address City, State, Zip
, 22.5% of Line 5 Paid $
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QUARTERLY ESTIMATED TAX PAYMENTS
You are required to make estimated quarterly income tax payments for the current tax year if you expect to owe $200.00 or more
when you file your next Dayton tax return. If 90% of your final tax is not paid on time, in four (4) scheduled quarterly estimated
payments (April, June, September, and January), you will be assessed an additional underpayment penalty when you file your next
return.
IMPORTANT REMINDERS: Failure to file a D1 estimated tax return and pay an amount equal to at least 90% of the tax due on
your annual return in scheduled quarterly installments can result in an additional underpayment penalty being assessed at the time your
annual return is filed. A $25.00 non-filing penalty will also be applied. Income tax payments are due quarterly, not when the return is
filed. More tax information is available at www.daytonohio.gov, including tax forms and important changes in the revised City of
Dayton income tax ordinance.
PENALTIES: Dayton Income Tax Ordinance: 36.109(C)(3): Where the taxpayer has failed to file a city income tax return by the
due date or the date resulting from extension, twenty-five dollars ($25) per month or fraction thereof that the Dayton city income tax is
not filed, with the penalty not to exceed one hundred fifty dollars ($150). The penalty in this section 36.109(C) shall be imposed
regardless of cause.
Dayton Income Tax Ordinance: 36.111: Any person shall be guilty of a separate misdemeanor of the first degree if he shall: Fail,
neglect or refuse to make any return or declaration required by this chapter; or Knowingly make an incomplete, false or fraudulent
return; or Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or Attempt to do anything
whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Rev 1/2018)
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