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MARION INCOME TAX DEPARTMENT
233 WEST CENTER STREET
MARION, OHIO 43302
(740)-387-6926
2023 INDIVIDUAL INCOME TAX RETURN INSTRUCTIONS
LINE 1. Enter your wages subject to Marion income tax on line Example 1: A resident of Marion earning $10,000 in the City of
1 of your return and attach a copy of all applicable W-2's. Columbus would pay $250 ($10,000 x 2.5%)of tax to
In general, your taxable wages will equal your Medicare Columbus but would only claim credit for $200 ($10,000 x
taxable wages shown on your W-2 form with the following 2.00%) of tax paid to other cities on line 6C.
additions: Example 2: A resident of Marion earns $10,000 of rental
1) Any amount arising from the sale, exchange, or other income in Columbus and pays $250.00 of tax to Columbus.
disposition of a stock option, or other disposition of stock The same resident has a $4,000 rental loss on a property in
Bucyrus. Since the Bucyrus loss partially offsets the Columbus
purchased under a stock option if the income is treated as
income, the Marion tax on the Columbus rental is only
"ordinary income" for federal income tax purposes. $120.00(($10,000 - $4,000) x 2.00%. Only $120.00 may be
2) Supplemental unemployment benefits if not already included claimed as a credit of line 6C.
in Medicare wages. You may not claim credit for tax paid to another city if the tax
If your wages are exempt from Medicare tax because of your paid to the other city was in error and/or you are entitled to a
particular line of employment (such as an ordained minister or refund from the other city. Any refund to which you are entitled
a government employee hired before April 1, 1986) you will will reduce the credit you may claim for tax paid to that city.
need to calculate your local taxable wages as if your wages LINE 6D. Add lines 6A, 6B and 6C.
were subject to Medicare tax. LINE 7. Subtract line 6D from line 5. If the result is a negative
If you were only a part-year resident and are prorating your number, enter the result in ( ).
wages for the part-year, please attach an explanation of how LINE 8. Enter any estimated tax payments and credit
you calculated your wages. carryovers from prior tax years. If you are unsure of the
LINE 2. List each W-2 separately. Attach a separate sheet if amount of payments and credits, please contact our office.
necessary. For each W-2, enter the employer’s name, physical LINE 9. Subtract line 8 from line 7. If the result is a negative
address and the city where work was actually performed. number, enter the result in ( ).
LINE 3. Enter your net income or loss from business and rental LINE 10. If line 9 shows an overpayment, indicate whether you
activities. want the overpayment credited to next year or refunded.
If you own the activity individually (or through a disregarded LINE 11. The tax return and the payment of tax is due by the
entity such as a single-member limited liability company), the date shown at the top of the Individual Income Tax Form.
taxable income is the net profit or loss reported on the Federal extension requests will be honored by the City of
individual's federal schedule C, C-EZ, E or F. Do not include Marion; the return will be extended to the fifteenth day of the
income from a statutory employee. tenth month after the last day of the taxable year to which the
If you own the activity through a partnership, limited liability return relates. Extensions of time to file do not extend the time
company (which is not disregarded for federal income tax to pay the tax; if you estimate that you will have tax due, you
purposes), or other non-individual entity, income is determined should submit payment of the estimated tax due with your
by the entity's "adjusted federal taxable income" as defined by extension request. The extension requests must be in our
the Ohio Revised Code. office by April 15th. Taxes not paid by the original due date
If the business and rental activities result in a net loss for the may be subject to a late payment penalty-15% of the amount
year, enter "LOSS" on line 4. Business and rental losses may not timely paid for all income tax and estimate tax paid. Past
not be deducted from wages. due taxes will accrue interest-federal short term rate + 5%. For
Use Schedule 1 to calculate your net income or loss from current year rate, you may contact our office. Returns filed
business and rental activities. after the due date (including any extensions) may be subject to
LINE 4. Add line 1 and line 3. a late filing penalty of $25.00. Any unpaid taxes, interest and
LINE 5. Multiply line 4 by 2.0% (.02) penalties may be referred to the City Law Director for
LINE 6A. Enter the amount of Marion income tax withheld by collection.
your employers from your W-2 forms.
LINE 6B. Enter any Marion income tax paid on your behalf by
a pass-through entity (other than an S corporation). The DECLARATION OF ESTIMATED TAX FOR CURRENT YEAR
information should appear on your federal schedule K-1.
Attach a copy of federal schedule K-1. You are required to pay your tax in quarterly estimates if your
LINE 6C. Enter the total of tax withheld for other cities, of tax tax less credit for withholding tax and tax paid to other cities is
paid directly by you to other cities, and tax paid on your behalf $1,000.00 or more. In the case of an underpayment of any
to other cities by pass-through entities. If you paid tax directly, portion of a tax liability, penalty and interest may be imposed.
attach a copy of page 1 of the other city's tax return. Attach a LINE 12: Enter your total estimated taxable income and
copy of your federal Schedule K-1 for tax paid on behalf by a multiply by 2.0% (.02).
pass-through entity. LINE 13: Enter your estimated credit for Marion tax withheld,
tax paid on your behalf by pass-through entities (excluding S
The credit for tax paid to other cities only applies to income corporations), and tax paid to other cities.
earned while a resident of the City of Marion. The credit for tax LINE 14: Subtract the total of line 13 from line 12.
paid to another city is limited to the amount of tax assessed by LINE 15: Multiply line 14 by 25% (.25).
Marion against the income earned in other city. LINE 16: Subtract any overpayment credit from line 10A from
line 15 to determine the balance of your 1st quarterly estimated
payment. The first quarterly payment is due the same day as
