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      File With       Form BR                                                                                                                                                           Fiscal Year Period
EVENDALE TAX DEPARTMENT                                            VILLAGE OF EVENDALE                                                                                           Beginning   _______________
      10500 Reading Road
      Evendale, Ohio 45241                  2023 – BUSINESS INCOME TAX RETURN – 2023                                                                                             Ending           _______________
      PHONE 513.563.2671                                                                                                                                                         FILE WITHIN 3½ MONTHS OF ENDING DATE.  
         FAX 513.563.4636            FILE ON OR BEFORE APRIL 15, 20 . 24FILING REQUIRED EVEN IF NO TAX IS DUE.
      www.evendaleohio.org                                         A copy of the Federal Income Tax Return must be attached to the Evendale Tax Return.                          interest and penalties.
TAXPAYER NAME AND ADDRESS                                                                  PRINCIPAL BUSINESS ACTIVITY  ______________________________________
                                                                                           CORPORATION S CORPORATION PARTNERSHIP SOLE PROPRIETORSHIP 
                                                                                           FEDERAL I.D. # ______________________________  PHONE # _____________ 
                                                                                           ARE YOU A RESIDENT?  YES    NO                                       DID YOU FILE A RETURN LAST YEAR?  YES   NO 
                                                                                           HAS THE IRS CHANGED YOUR RETURN IN THE LAST 3 YEARS?  YES                               NO 
                                                                                           DATE MOVED INTO EVENDALE  _________ DATE MOVED OUT OF EVENDALE  __________
                                                                                           FEDERAL EXTENSION FILED      YES (Attach Copy) NO
INCOME                1. ADJUSTED FEDERAL TAXABLE INCOME (ATTACH COPY OF FEDERAL RETURN & SCHEDULES) ....................................................... $  ________________
ADJUSTMENTS           2.   a:  ITEMS NOT DEDUCTIBLE                         .................................................................... ADD  $ ________________ 
TO INCOME                  b:  ITEMS NOT TAXABLE (SCHEDULE X, LINE Z) ......................................................................DEDUCT  $ ________________
                           c:  DIFFERENCE BETWEEN LINES 2a AND 2b TO BE ADDED OR SUBTRACTED FROM LINE 1 ................................................. (+ OR -)  $  ________________
                      3.   a:  ADJUSTED FEDERAL TAXABLE INCOME AFTER SCHEDULE X LINE 1 +/ LINE 2c IF A LOSS, THIS IS YOUR "NEW" NOL; SEE 3b   ....... .$  ________________
                           b:  APPORTIONMENT PERCENTAGE (SCHEDULE Y, STEP               5) ____________% TIMES LINE 3A ..................................................... $  ________________
                           c:  LESS ALLOCABLE NET OPERATING LOSS - SCHEDULE REQUIRED (5 YEAR MAXIMUM) ...................................................................$  ________________
                      4.  EVENDALE TAXABLE INCOME (LINE 3b - LINE 3c)      ....................................................................................................................... $  ________________ 

TAX                   5. EVENDALE TAX: 1.2% OF LINE 4 .................................................................................................................................................... $  ________________ 
PAYMENTS AND          6. CREDITS: 
CREDITS                    a:  PAYMENTS AND CREDITS ON 20 DECLARATION23    OF ESTIMATED TAX ............................................. $ ________________ 
                           b:  PRIOR YEAR OVERPAYMENTS .......................................................................................................... $ ________________
                           c:  TOTAL CREDITS ALLOWABLE ...........................................................................................................................$  ________________

BALANCE DUE,          7. 20  VILLAGE23 OF EVENDALE TAX DUE         (LINE 5 LESS LINE 6c) .......................................................................................$ ________________
REFUND OR                  a:  LATE FILING FEE ($25.00) ............................................................................................................... $ ________________ 
CREDIT                     b:  PENALTY DUE (15% OF THE AMOUNT NOT TIMELY PAID)  ................................................................ $ ________________ 
                           c:  INTEREST DUE (7% ON ALL TAX NOT TIMELY PAID) See instructions .................................................                    $ ________________
No taxes or refunds        d: TOTAL 2023 BALANCE DUE                7 PLUS LINE 7A THROUGH LINE         No Payment due if $10.00 or less ................$  ________________
of $10.00 or less 
shall be collected or 8. OVERPAYMENT             REFUND $ _____________  OR       CREDIT    $ _____________  TO NEXT YEAR’S ESTIMATE
refunded.  Refunds         (If Line 6c is greater than Line 5) If you wish to have your refund directly deposited into your savings or checking account, complete the information below.
and Credits will be        Otherwise, your refund will be mailed to you at the taxpayer address indicated above. 
reported to the IRS        TYPE:    CHECKING     OR      SAVINGS
as required by law.        ROUTING NUMBER                                                  ACCOUNT NUMBER

                                                                   DECLARATION OF ESTIMATED TAX FOR YEAR 2024

ESTIMATE FOR          9. TOTAL ESTIMATED INCOME SUBJECT TO TAX .............................................................................................................................. $  ________________
NEXT YEAR             10.  EVENDALE INCOME TAX DECLARATION (LINE 9 MULTIPLIED BY 1.2%)  ........................................................................................ $  ________________
                      11.  TAX DUE BEFORE CREDITS (MULTIPLY LINE 10 BY 25%, or MINIMUM 22.5%)   .............................................................................. $  ________________
                      12.  LESS OVERPAYMENT FROM PRIOR YEAR (LINE 8, AMOUNT CREDIT TO NEXT YEAR) ......................................................................$  ________________
                      13.  NET ESTIMATED TAX DUE WITH THIS RETURN (LINE 11 LESS LINE 12) ........................................................................................ $  ________________

TOTAL DUE             14.  TOTAL AMOUNT DUE (LINE 7d PLUS LINE 13) ................................................................................................................................. $  ________________ 
                           Make remittance payable to the Village of Evendale, or to pay by credit card, visit www.evendaleohio.org/tax-department.

I CERTIFY THAT I HAVE EXAMINED THIS RETURN (INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS) AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE. IF PREPARED BY A PERSON OTHER THAN TAXPAYER, THIS DECLARATION IS 
BASED ON ALL INFORMATION OF WHICH PREPARER HAS ANY KNOWLEDGE.        CHECK HERE IF WE MAY CONTACT THE TAX PREPARER DIRECTLY WITH QUESTIONS REGARDING THIS RETURN.
                                                                                            ______________________________________________________________________
TO PAY BY CREDIT CARD                                                                          Signature of Taxpayer or Agent (Required)                                                                Date
An online payment option is available to pay by credit card using VISA, MasterCard          ______________________________________________________________________
or Discover. For more information or to pay by credit card please visit our website at:        Title, If Signing for a Business                                                                         Date
www.evendaleohio.org/tax-department                                                         ______________________________________________________________________
                                                                                               Email address for Taxpayer or Agent Signing
For use by Tax Department                                                                   ______________________________________________________________________
                                                                                               Signature of Person Preparing if Other Than Taxpayer                                                     Date
                                                                                            ______________________________________________________________________
                                                                                               Address                                                                                            Phone Number



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                                                                    SCHEDULE X:    Reconciliation with Federal Return as Required by ORC Section 718
                                  ITEMS NOT DEDUCTIBLEITEMS NOT DEDUCTIBLE                                                                    ADDADD                                                                                               ITEMS NOT TAXABLEITEMS NOT TAXABLE                                                                                                                                                           DEDUCTDEDUCT
a. Capital Losses (IRC 1221 or 1231 property)..............................................$ ________________a. Capital Losses (IRC 1221 or 1231 property) ..............................................$ ________________ n. Capital Gains (IRC 1221 or 1231 property except to the extent the n. Capital Gains (IRC 1221 or 1231 property except to the extent the 
b. Expenses attributable to intangible income b. Expenses attributable to intangible income                                                                                                                                     income and gains apply to those described in IRC 1245 or 1250).............$ ________________income and gains apply to those described in IRC 1245 or 1250) .............$ ________________
         (5% of total intangible income, excluding capital gains).........................$ ________________(5% of total intangible income, excluding capital gains) .........................$ ________________            o. Federally reported intangible income such as, but not limited to, o. Federally reported intangible income such as, but not limited to, 
c. Taxes based on or measured by net income .............................................$ ________________c.  Taxes based on or measured by net income .............................................$ ________________         interest and dividends and Other Intangible Income as dened 
                                                                                                                                                                                                                                in ORC 718.01(S) ......................................................................................$ ________________in ORC 718.01(S)......................................................................................$ ________________
d.e. Guaranteed payments to current or former partners, shareholders 
         or members..............................................................................................$ ________________                                                                                         r.r.OtherOther(Explain)(Explain).........................................................................................$.........................................................................................$________________________________ 
                                                                                                                                                                                                                                ___________________________________________________ 
f. Real Estate Investment Trust (REIT) distributions .....................................$ ________________in accordance with ORC 718.06(E)(3)(b) ..................................................$ ________________         ___________________________________________________
                                                                                                                                                                                                                                ______________________________________________________________________________________________________
e. Guaranteed payments to current or former partners, shareholders h.  Other (Explain) ........................................................................................$ ________________                               ______________________________________________________________________________________________________
         ___________________________________________________                                                                                                                                                                    ______________________________________________________________________________________________________
f.       ___________________________________________________                                                                                                                                                                    ______________________________________________________________________________________________________
g. Amounts___________________________________________________paid or accrued to or for health or life insurance for current or former partners,                                                                                 ______________________________________________________________________________________________________
m. Total Additions (Enter on Line 2a, page 1) ...............................................$ ________________                                                                                                             z. Total___________________________________________________Deductions (Enter on Line 2b, page 1) .............................................$ ________________ 
h. Other (Explain)........................................................................................$ ________________                                                                                                    ___________________________________________________
m.Total Additions (Enter on Line 2a, page 1)...............................................$SCHEDULE________________Y:    Business Apportionment Formula
                                                                                                                                                                a. LOCATED EVERYWHERE                                                              b. LOCATED IN EVENDALE             c. PERCENTAGE (b  ÷a)
         STEP  1.  ORIGINAL COST OF REAL AND TANGIBLE PERSONAL PROPERTY                                                                                         ________________                                                                   ________________                   ________________ 
                    GROSS ANNUAL RENTALS PAID MULTIPLIED BY 8                                                                                                   ________________                                                                   ________________                   ________________÷ a)
                    TOTAL STEP 1                                                                                                                                ________________________________                                                   ________________________________   _______________________________%
         STEP  2.  GROSSGROSSRECEIPTSANNUALFROMRENTALSSALESPAIDMADEMULTIPLIEDAND/OR WORKBY 8                                  OR SERVICES PERFORMED             ________________________________                                                   ________________________________   _______________________________%
         STEP  3.  WAGES, SALARIES AND OTHER COMPENSATION PAID                                                                                                  ________________                                                                   ________________                   _______________%
               4.  TOTAL PERCENTAGES                                                                                                                                                                                                                                                  _______________%
               5.  AVERAGE PERCENTAGE (Divide total percentages by number of percentages used.)        Carry to Line 3b, Page 1 ................................................................................................._______________%
               4. TOTAL PERCENTAGES                                                                                                                                                                                                                                                   _______________%
                                                                                                                                      INSTRUCTIONS FOR LINES 1 THROUGH 9
1.          Attach copy of Federal return and schedules.  Enter the Adjusted Federal Taxable Income (AFTI) as defined by the ORC 718.01.  AFTI means a C Corporation’s Federal taxable 
            income before net operating losses and special deductions.  Other business entities must compute the AFTI as if they were a C Corporation.  Generally, this is the line titled "Income 
            (Loss)  Reconciliation” on the Schedule K of the Form 1120S for subchapter S Corporations or the line titled “Analysis of Net Income (Loss)” of the Form 1065 for Partnerships and
            Limited Liability Companies.
2.          All business entities must use Schedule X, page 2, to determine items not taxable/deductible.
3a. Business entities with less than 100% of operations located in Evendale must use Schedule Y.
3b.        EnterMultiply   theLineapportionment3a by Line 3 percentage from Schedule Y, Step 5, and multiply the result by Line 3a.                                                                                                                                                                                                                                                                                                               
3c.      Enter the amount of the loss carryforward, if applicable. (The 50% NOL limitation ended 12/31/22). Beginning January 1, 2023, the full amount of the NOL allowed by
            ORD #23-71, Exhibit A, may be carried forward for a maximum of 5 (five) years.
4.       Subtract Line 3c  from Line 3b.
7a.    Late filing fee for all tax returns is $25.00.
7b.   7b.Penalty due is 15% of the amount not timely paid.
7c.    Interest is imposed on all tax not timely paid.  The rate is adjusted annually based on the federal short-term rate + 5%.  Please visit the Village website for the interest rate(s) or call  
            the Tax Department at (513) 563-2671 for questions regarding the interest rate(s).  
7d.  7d.   IndicatesIndicatesamountamountofofTAXTAXDUE. DUE. IfIfthisthislinelineisisequalequaltoto more NPSFthanUIBO$10.00,$10.00,       fullfullpaymentpaymentmustmustbe receivedbe receivedononor beforeor beforethethedueduedate.date.If thisIf thislinelineis $10.00is $10.00or less, PStheMFTTamount, the amountis notis not 
            collectible – enter zero.   collectible – enter zero.   
8.       If LineIf Line6c is6cgreateris greaterthanthanLineLine5, enter5, enterthetheamountamountof theof theoverpaymentoverpaymentto betorefundedbe refundedand/orand/orcredited.credited.TheTheoverpaymentoverpaymentwillwillbe creditedbe creditedto nextto nextyearyearunlessunlessa refunda refundis requested. is requested. If                                                                                                                       If 
            the overpayment amount is $10.00 or less, the amount will not be refunded.
9.       As required by Ohio Law, estimated tax must be computed and remitted on a quarterly basis if the estimated amount for the year (Line 10) exceeds $200.00.  To avoid penalties,  As required by Ohio Law, estimated tax must be computed and remitted on a quarterly basis if the estimated amount for the year (Line 10) exceeds $200.00.  To avoid penalties, 
            estimated payments must be equal to 100% of the prior year’s tax liability, or 90% of the current year’s tax liability.  See the schedule below for Declaration                                                                                                                                                                                           and quarterly 
            estimated tax payment due dates. NEW! For tax years ending after December 31, 2022, the extended due date for a taxpayer that is not an individual shall be the 15th day of the 
            eleventh month after the last day of the taxable year in which the return relates. (ORD #23-71, Exhibit A).

                                                                                                                               2024 DECLARATION AND RETURN PAYMENT CALENDAR
               APRIL 15, 2024                                                                         JUNE 17, 2024                                 SEPTEMBER 16, 2024                                                                                DECEMBER 16, 2024                                                                                                    APRIL 15, 2025
            File 2023 Income Tax Return                                                                             RemitRemit2nd 2nd                               RemitRemit 3rd 3rd                                                                   Remit 4th quarterly                                                                                          File 2024 Income Tax Return 
            with 2024 Declaration and                                                            quarterly paymentquarterly payment                  quarterly paymentquarterly payment                                                                       paymentpayment                                                                                          with 2025 Declaration and
            1st quarterly payment.                                                                                                                                                                                                                                                                                                                                        1st quarterly payment

                                                                          VILLAGE OF EVENDALE                           OHIO
                                                                         GA                 TEWAY TO OP             PORTUNITY         Income Tax Department  |  10500 Reading Road, Evendale, Ohio 45241-2574  |  Phone 513-563-2671
                                                                                                  EESSTT. . 11995511






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