| 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 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 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 “D eclaration 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 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 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. Page 3 of 3 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) | 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 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 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 “D eclaration 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 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 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. Page 3 of 3 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) |