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For Tax Office Use Only                                    Check the appropriate box for:
                                                           AMENDED                                                  FORM IR
Name and mailing address:                                  REFUND (If no amount shows on Line 9 this
                                                           will not be considered a valid request.)                 AKRON INCOME TAX
                                                           Individual's Business Activity                          RETURN for INDIVIDUAL &
                                                           Sole Proprietor (attach Schedule C)                                                                      JOINT FILERS
                                                           Rental (attach Schedule E and if property was sold, Tax                                                  Due
Physical address (if different from above):                attach Form 4797 pages 1 & 2)
                                                                                                               Year                                                 Date 
                                                           LLC Owner - filing as a disregarded entity          DATE MOVED IN OR OUT OF AKRON
                                                           (attach Schedule C or E)                                    IN           OUT       DATE:_______

Account Number Your SSN#                        Spouse SSN#                             Email: 

          Wages & Municipal Income Tax Withheld                                         Column A                  Column B                                             Column C
                                                                                        Akron Tax              Tax Paid to other 
              EMPLOYER                                    CITY PAID                                                                                                 Total W-2 Wages 
                                                                                        Withheld                    cities 

                                                                        Totals
1. Wages (Column C Total)                                                                                                                                           1)
2. Total Income from sources other than wages ( page 2, Line 15, Column G)                                                                                          2)
3. Wages earned outside of Akron by part year non-resident or prior to 18th birthday                           3)
4. Taxable Income (Add Lines 1 and 2, subtract Line 3)                                                                                                              4)
5. Akron City Tax (2.5% of Line 4)                                                                                                                                  5)
6. Credits
          6a. Akron Tax Withheld (Column A Total)                                                              6a)
          6b. Municipal Tax paid to other cities (Page 1 Column B Total plus Page 2 Row D, Column G)           6b)
          6c. Estimated Tax Payments                                                                           6c)
          6d. Prior Year Credits                                                                               6d)
          6e. Total Credits (add 6a, 6b,  c,6&  d)6                                                            6e)
7. Overpayment claimed (If Line 6e exceeds Line 5 enter the difference here)                                                                                        7)
8. Credit to Next Year Estimates- Enter here and on line 15 below                                                                                                   8)
9. TO BE REFUNDED (Must be greater than $10.00)                                                                                                                     9)
10. BALANCE DUE (If Line 5 exceeds Line 6e enter the difference here)                                                                                               10)
11. TOTAL BALANCE DUE (add Lines 10 & 17)                                                                                                                           11)
                                                          DECLARATION OF ESTIMATED TAX 
                        12. Total income subject to Akron tax @ 2.5%                                                                                                12)
Please refer to page 1  13. Less tax to be withheld                                                            13)
of instructions for     14. Balance estimated to Akron tax (Line 12 minus Line 13)                                                                                  14)
additional information  15. Overpayment from Line 8 above                                                      15)
on estimated payment    16. Net tax due (Line 14 less total of Line 15)                                                                                             16)
requirements.
                        17. Amount paid with this return (Line 16 multiplied by 25% (x.25))Enter here & include on line 11                                          17)
                                             The City of Akron will bill for 2nd, 3rd and 4th quarters.

If you used the services of a tax preparer, the Income Tax Division may have a need to discuss your tax return, estimated payments and federal schedules with them. 
CHECK THE FOLLOWING BOX IF YOU WISH TO ALLOW US TO DISCUSS YOUR AKRON TAX RETURN WITH YOUR PREPARER. 
Under penalties of perjury, the undersigned declares that this return (and accompanying schedules, if any) is a true, correct and complete tax return 
for the taxable period stated, and that the figure on accompanying schedules are the sames as used for Federal Income tax purposes. 

Signature of Taxpayer                           Date       Paid Preparer

Signature of Spouse (if Joint Return)           Date       Preparer Phone#

Website: Akronohio.gov/1040                         Email: incometax@akronohio.gov                                         Phone: 330-375-2290

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COLUMN G
CITY OF AKRON FORM IR PAGE 2 COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E COLUMN F TOTALS
COLUMNS A-
F
1. MUNICIPALITY NAME; ENTER EACH CITY
ONLY ONCE AKRON
2. TAX RATE FOR EACH CITY
2.50%
3. TOTAL SCHEDULE C INCOME (LOSS)

4. TOTAL SCHEDULE E INCOME OR (LOSS)

5. TOTAL PARTNERSHIPS/S-SCORPS INCOME OR
(LOSS)
6. MISCELLANEOUS/OTHER INCOME/FORM 1099

7. TOTAL INCOME (ADD LINES 3,4,5, & 6)

8. COLUMNS A-F IF LINE 7 IS A GAIN ENTER
EACH COLUMN AND TOTAL ACROSS
9. COLUMNS A-F IF LINE 7 IS A LOSS ENTER
EACH COLUMN AND TOTAL ACROSS

10. NOL CARRY FORWARD

11. GAIN PERCENTAGE (Divide each column
amount in Line 8 by the total in Line 8 Column G)
12. APPORTIONED LOSS (Multiply Loss from Line
9G by Line 11)
13. APPORTIONED NOL (Multiply Loss from Line
10G by Line 11)
14. DEDUCTIBLE LOSS (Add Line 12 and Line 13)

15. TAXABLE INCOME (Subtract Line 14 from Line
8. Enter 15G on Page 1 of Tax Return, Line 2)
ALLOWABLE CREDIT FOR TAX PAID TO OTHER
CITIES
A. TOTAL TAX PAID OR WITHHELD (Include
distributive share of tax paid by Partnership/S-Corp)
B. TAX DUE TO AKRON ON APPORTIONED
INCOME (Multiply Line 15 by 2.5%)
C. TAX PAID TO OTHER CITY ON APPORTIONED
INCOME (Multiply Line 15 by Line 2)
D. COMPARE LINES A, B, C, AND D, AND ENTER
THE SMALLEST AMOUNT

ENTER LINE 15 G ON PAGE 1, LINE 2
ENTER LINE E, COLUMN G, ON PAGE 1, LINE 6B

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              Form IR – Akron Income Tax Return for Individual & Joint Filers 

              Income Tax Division, City of Akron                                   For Assistance, contact us: 
                           PNC Center                              By Phone:  (330) 375-2290 (M-F 8:00 am-4:30 pm) 
                 1 Cascade Plaza Suite 100                         By email:    IncomeTax@akronohio.gov 
                    Akron, OH  44308-1161 
                    (M-F 8:00 am – 4:30 pm) 

                                            GENERAL INSTRUCTIONS

WHO MUST FILE THIS FORM:  All residents of Akron who are           DECLARATION OF ESTIMATED INCOME TAX:  
18 years of age and older must ﬁle an annual return, even if no    Es�mated payments are required if: 
tax is due.  Non-resident individuals who have earned income       •     You have taxable income in Akron that is not subject to
in Akron that is not subject to employer withholding must ﬁle            withholding.
an annual return.  Non-resident individuals who conduct            •     You live in Akron, work elsewhere, and the municipal
business in Akron must ﬁle an annual return, even if no tax is           income tax withheld by your employer for your
due.  Non-resident individuals who earn income in Akron and              workplace is less than Akron’s 2.5% rate.
have Akron municipal income tax withheld by their employer 
DO NOT need to ﬁle an annual return.                               Ohio law requires you to make es�mated municipal income 
                                                                   tax payments if you are projected to owe $200.00 or more 
EXEMPTION FROM FILING:  If you are under the age of 18 (as         to Akron in the subsequent year.  
of December 31st) or qualify under other circumstances, you 
may be exempt from ﬁling Form IR with the City of Akron.           You may calculate es�mated tax using the “Declaration of 
Resident individuals with income limited to Social Security,       Estimated Tax” schedule on Page 1 of Form IR; when e-ﬁling 
company pension and/or interest and dividends ARE NOT              your annual income tax return  , or by comple�ng and 
required to ﬁle an annual return.  However, they are required      submi�ng Form D-1. 
to ﬁle a one-�me Exemp�on Cer�ﬁcate with the Akron Income 
Tax Department. The form is available on our website:              DUE DATES FOR ESTIMATED TAX PAYMENTS: 
www.akronohio.gov/1040.                                                 Tax Form          Due Date 
                                                                   D-1    (Voucher 1)         April 15th* 
SIGNATURES:  A tax return is not considered to be ﬁled within      AQ-1 (Voucher 2)         June 15 th
the meaning of the law un�l it is signed by the taxpayer, or an    AQ-1 (Voucher 3)         September 15th 
agent duly authorized to sign for the taxpayer.  If the tax return AQ-1 (Voucher 4)         January 15 th
is prepared by someone other than the taxpayer, the preparer 
must sign and date the return and provide the preparer’s           * This date usually coincides with the annual income tax
phone #.  The taxpayer may indicate their permission to have       return ﬁling deadline and may change from year to year if
the Income Tax Division contact the preparer directly with any     the ﬁling deadline is extended due to weekends and/or a
ques�ons.                                                          legal holiday.

EXTENSION OF TIME TO FILE:  Taxpayers who request a federal        FEDERAL FORMS & SCHEDULES TO INCLUDE: 
extension do not need to ﬁle a separate request with Akron for     If applicable, include - 
a municipal extension but do need to submit a copy of the          Form 1040 (Pages 1&2) or Form 1040-SR (Pages 1-3), 
federal extension with the extended municipal return when          Schedule 1, Schedule(s) C, E, F, Schedule(s) K 1, - Form(s) 
ﬁled.                                                              4797,  Form(s) W-2, Form(s) W-2G, Form(s) 1099-NEC/MISC      

Note:  an extension only extends the �me allowed to ﬁle an         WHERE TO FILE: Mail or Hand-deliver return to: 
annual return, not the �me allowed for payment.  Even if you       INCOME TAX DIVISION         
are unable to pay your tax when due you should ﬁle your            CITY OF AKRON 
return to avoid Failure-to-ﬁle penal�es.                           1 CASCADE PLAZA, STE 100 
                                                                   AKRON, OH  44308-1161 
WHEN TO FILE:  For calendar year ﬁlers, Form IR is due April 
15th, unless that date has been extended by the Tax                PAYMENT:  Taxes can be paid online (CC or EFT) or by 
Commissioner, State of Ohio.  For ﬁscal year ﬁlers, Form IR is     mailing a check or money order with Form IR and payable 
due on the 15 thday of the fourth month following the close of     to CITY OF AKRON. 
the tax year. 
                                                             Page 1 of  3

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INSTRUCTIONS FOR COMPLETING FORM IR

NAME & ADDRESS: Enter your full name and mailing address FORM IR, PAGE 1
in the upper le�-hand corner of Form IR. If your mailing LINE 1 – Enter the Total from Column C of the “ Wages and
address is outside of Akron, or is a PO Box, enter your Akron Municipal Income Tax Withheld” schedule.
street address, or the address of your business ac�vity, in the
space provided. LINE 2 – Enter the Total from Page 2, Line 15, Column G.
LINE 3 –Enter the total ofwages you reported on the“Wages &
SPECIAL INFORMATION: To assist us with iden�fying special Municipal Income Tax Withheld” schedule but were earned
circumstances with your return, please check any boxes that working outside of Akron while living in Akron, earned prior to
apply: your move into or a�er your move out of Akron, or earned
• If this is an amended return, check the AMENDED box before your 18 thbirthday.
and indicate the year being amended.
Include with your Form IR a brief explanation of how you
• If you an�cipate a refund, check the REFUND box.
calculated this amount. If claiming wages earned before your
Note: You must also enter an amount on Line 9 for a th birthday, provide a copy of your driver’s license or birth
18
refund request to be considered valid.
certiﬁcate.
• If you are repor�ng income from BUSINESS ACTIVITY,
check the appropriate box(es) LINE 4 – Add Line 1 & 2; subtract Line 3 and enter the result
Note: You must also include federal Schedule C, F(s) E, here.
and 4797 if applicable.
LINE 5 – Mul�ply Line 4 by 2.5% and enter the result here.
• If you MOVED into or out of Akron during the tax year
mark the appropriate box and enter the date of your LINE 6a – Enter the total of Column A, “Wages & Municipal
move. Income Tax Withheld” schedule represen�ng income tax
Note: You may need to prorate your income and taxes withheld and paid to Akron.
withheld. Please contact our oﬃce if you need
LINE 6b - Enter the total of Column B, “Wages & Municipal
assistance.
Income Tax Withheld” schedule represen�ng income tax
withheld and paid to other municipali�es plus Form IR Page 2
PERSONAL INFORMATION: Enter your Social Security number,
Row D, Column G. Not to exceed 2.5%
your spouse’s Social Security number (if ﬁling jointly) and an
email address. LINE 6c – Enter the sum of all quarterly es�mated payments
made for this tax year.
____________________________________
LINE 6d – Enter any credits carried forward from a prior year to
Complete the “WAGES AND MUNICIPAL INCOME TAX this tax year.
WITHHELD” schedule on Page 1 and the “OTHER You can verify estimated payments made and credits available to
INCOME” table on Page 2(if you are repor�ng income carry forward by calling our oﬃce (8:00 am 4:30 pm, M F at – -
(330) 375 2290.)-
from federal Schedules C, E, F or K-1) BEFORE comple�ng
Lines 1-10. LINE 6e – Enter the sum of Lines 6a – 6d.
___________________________________ is less than Line 6e, enter the OVERPAYMENT
Line 7 - – If Line 5
here.
WAGES & MUNICIPAL INCOME TAX WITHHELD:
List Box 5 wages from each Form W-2, Box 1 reportable Line 8 – If you want all or a por�on of your overpayment to be
winnings from each Form W-2G and Local income tax withheld applied to es�mated tax for next year, enter the amount here,
(Box 19.) Separate income tax withheld for Akron from tax and on Line 15 on the “Declaration of Estimated Tax” schedule.
withheld for other municipali�es.
Line 9 – Enter the por�on of your overpayment that you want to
be REFUNDED to you here. (See Note on Pg. 3)
Note: For each line entered, Column B cannot exceed the
product of Column C x 2.5%. For example, if you earned Line 10 – IfLine 5 is greater than Line 6e, enter the BALANCE
$10,000 working in City Z and had local income tax withheld at DUE here. (See Note on Pg 3)
2.75% ($275), the amount you enter in Column B would be st
Line 11 – Add the amount from Line 10 to the 1 Quarter
Es�mate from Line 17of the “
limited to $250 ($10,000 x 2.5%. ) Declaration of Estimated Tax”
schedule. This is the Total Due and payable to CITY OF AKRON.

Page 2 of 3

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INSTRUCTIONS FOR COMPLETING FORM IR (Con�nued)
FORM IR, PAGE 2
Note: Chapter 104.081 of the City of Akron’s Ordinance states
that you are not required to pay the BALANCE DUE on Line 11 if SCHEDULE OF OTHER INCOME: This schedule is designed to
the amount is $10 or less. Chapter 104.086 states that Akron is allocate gains and losses to compute tax due to Akron and to
not required to REFUND any amount on Line 9 if $10 or less. calculate poten�al credit for taxes paid to other municipali�es.
ROW 1 – List each loca�on where income/loss was earned.
DECLARATION OF ESTIMATED TAX: Estimated payments are ROW 2 – Enter the income tax rate for each loca�on listed in
required if: ROW 1.
• You have taxable income in Akron that is not subject to
withholding. ROW 3 – For each loca�on, aggregate income/loss reported on
• You live in Akron, work elsewhere, and the municipal Schedule(s) C.
income tax withheld by your employer for your workplace is ROW 4 – For each loca�on, aggregate income/loss reported on
less than Akron’s 2.5% rate. Schedule(s) E.
Ohio law requires you to make estimated municipal income tax ROW 5 – For each loca�on, aggregate pass-through income /
payments if you are projected to owe $200.00 or more to Akron loss reported on Schedule(s) K-1.
next year. ROW 6 – For each loca�on, aggregate income reported on
Form(s) 1099-NEC/MISC, and not reported on Schedule C.
LINE 12 – Calculate the total income you expect to receive in
ROW 7 – Add Rows 3-6 for each Columns A-F and carry the
the coming tax year, subject to Akron income tax. Mul�ply that
total across to Column G.
ﬁgure by 2.5% (0.025). Enter the result here.
ROWS 8 & 9 – For each Column, if the amount in Row 7 is a
LINE 13 – Enter the amount of local income tax expected to be
gain, enter it in Row 8. If the amount in Row 7 is a loss, enter it
withheld and paid on your behalf.
in Row 9. For each Row, carry the total across to Column G.
LINE 14 – Subtract Line 13 from LINE 12 and enter the result
ROW 10 – Enter any NOL carryforward.
here.
ROW 11 – For each Column, divide Line 8 by Line 8, Column G
LINE 15 – Enter OVERPAYMENT from Line 8.
to arrive at the Income Percentage for that municipality.
LINE 16 – Subtract Line 15 from Line 14 and enter result here.
ROW 12 – For each Column, mul�ply the percentage onLine 11
This is your Total Net Es�mated Tax Due to Akron.
by the Total on Line 9, Column G.
LINE 17 – Mul�ply L ine 16 by 0.25 and enter result here.
ROW 13 – If applicable, for each Column, mul�ply the
This is your 1 st Quarter Es�mated Payment.
percentage on Line 11 by Line 10, Column G.
Add this amount to Line 10 and enter the total on Line 11.
ROW 14 – For each Column, add Line 12 and Line 13.
ROW 15 – For each Column, subtract Line 14 from Line 8. Carry
PAID PREPARER AUTHORIZATION: If you used the services of a the total across to Column G, and enter the amount on Form IR,
tax preparer, we may need to discuss your tax return, es�mated Page 1, Line 2.
payments or federal schedules with them. To authorize us to
contact them, please check the box in the lower-right corner of
ALLOWABLE CREDIT FOR TAX PAID TO OTHER CITIES:
Form IR, Page 1.
ROW A: For each Column, enter the amount of income tax paid
to that municipality. Include your distribu�ve share of tax paid
by Partnerships/S-Corpora�ons on your behalf.
SIGNATURE AND DATE: A tax return is not considered to be
ﬁled within the meaning of the law un�l it is signed by you (and ROW B: For each Columns B-F, mul�ply Line 15 by 2.5% (0.0 25)
your spouse if ﬁled jointly), or an agent duly authorized to sign to calculate the amount of tax due to Akron.
for you. If the tax return is prepared by someone other than
ROW C: For each Columns B- F, mul�ply Line 15 by the
you, the preparer must sign and date the return and provide
percentage on Line 2 to calculate the amount of tax paid to
their phone#.
other municipali�es.
ROW D: For Columns B-F, enter the smaller of Lines A, B and C.
Carry the total across to Column G and enter the amount on
Form IR, Page 1, Line 6b.

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          City of Akron                                                            Telephone:  330-375.2290
          Income Tax Division                                                      Email:  incometax@akronohio.gov
          1 Cascade Plaza - Suite 100
          Akron, OH  44308-1161
                  Tax Form Completion Request Form / Declaration of Exemption From
                            General Information (All Taxpayers  Must Complete This Section)
Name(s):
Current Street Address or PO Box Number: 
City, State, ZIP
Tax Year:                   Phone # and Best Time to Call: 
Social Security #                                   Spouse Social Security # (if filing Joint):

If you have moved since January 1 of the Tax Year above:
Previous Street Address or PO Box #:
City, State, ZIP
Date moved from this address:

                  Declaration of Exemption  (Complete This Section only if         Claiming Exemption)
I Declare that I am Exempt from Filing an Annual Income Tax Return for the Following Reason:
I am under 18 years old.             Date of birth:          Include copy of birth certificate or driver's license.
____________________________ is/are retired and receiving only non-taxable income. Date(s) retired:
I was a member of the U.S. Armed Forces for the entire year (not a civilian employee ) with no taxable Income.
I have no Akron Taxable Income to report this year         Explain:

Under penalties of perjury, the undersigned declare that the information supplied above is true, correct, and complete, and that if
either/both taxpayers begin to earn income taxable by the City of Akron this exemption statement will become void.

Signature(s):                                                               Date: 

                        Tax Form Completion Request (Do Not Complete  ifClaiming Exemption)
I Request the City of Akron to Complete my Annual Income Tax Return for Me and Provide the Following Documents:
W-2s      (Include copy to be filed with Employee City or Local Tax Return)
W-2Gs           (Include copy to be filed with Employee City or Local Tax Return)
Schedule C - Profit or Loss from Business *
Schedule E - Supplemental Income and Loss (including Income from Rental properties)*
Form 1099-NEC/MISC *
* Please include the first two (2) pages of Federal Form 1040 and Schedule 1

May a City of Akron Income Tax Department representative call you if we have a question?                        Yes                  No
Under penalties of perjury, the undersigned declares that the accompanying documentation (if any) is true, correct and complete for
the the taxable period and that the figures are the same as those used for federal income tax purposes.  By completing this form and
submitting the necessary information and documentation, the undersigned requests the City of Akron to complete their municipal
income tax return, and understands that it is the responsibility of the taxpayer to pay any tax due by the deadline for such payment.

Signature(s):                                                               Date: 

If applicable, a copy of your completed income tax return will be sent to you.  If the return reflects a balance due, you will
be billed by the City of Akron.  Penalty and interest may be added.   Payment should be made to:  CITY OF AKRON.

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