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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 -The 50% credit(January-June 30) for tax paid to another city is
1 of your return and attach a copy of all applicable W-2's. 50% of the income taxes paid to that other city at that city’s tax
In general, your taxable wages will equal your Medicare rate
taxable wages shown on your W-2 form with the following You may not claim credit for tax paid to another city if the tax
additions: was paid to the other city in error and/or you are entitled to a
1) Any amount arising from the sale, exchange, or other refund from the other city. Any refund to which you are
disposition of a stock option, or other disposition of stock entitled will reduce the credit you may claim for tax paid to that
city.
purchased under a stock option if the income is treated as
"ordinary income" for federal income tax purposes. The 100% credit(July-December 31) for tax paid to other cities
2) Supplemental unemployment benefits if not already included only applies to income earned while a resident of the City of
in Medicare wages. Marion. The credit for tax paid to another city is limited to the
If your wages are exempt from Medicare tax because of your amount of taxed assessed by Marion against the income
particular line of employment (such as an ordained minister or earned in the other city:
a government employee hired before April 1, 1986) you will
need to calculate your local taxable wages as if your wages Example 1: A resident of Marion earning $10,000 in the City of
were subject to Medicare tax. Columbus would pay $250 ($10,000 x 2.5%)of tax to
If you were only a part-year resident and are prorating your Columbus but would only claim credit for $200 ($10,000 x
wages for the part-year, please attach an explanation of how 2.00%) of tax paid to other cities on line 6C.
you calculated your wages. Example 2: A resident of Marion earns $10,000 of rental
LINE 2. List each W-2 separately. Attach a separate sheet if income in Columbus and pays $250.00 of tax to Columbus.
necessary. For each W-2, enter the employer’s name, physical The same resident has a $4,000 rental loss on a property in
address and the city where work was actually performed. Bucyrus. Since the Bucyrus loss partially offsets the Columbus
LINE 3. Enter your net income or loss from business and rental income, the Marion tax on the Columbus rental is only
activities. $120.00(($10,000 - $4,000) x 2.00%. Only $120.00 may be
If you own the activity individually (or through a disregarded claimed as a credit of line 6C.
entity such as a single-member limited liability company), the You may not claim credit for tax paid to another city if the tax
taxable income is the net profit or loss reported on the paid to the other city was in error and/or you are entitled to a
individual's federal schedule C, C-EZ, E or F. Do not include refund from the other city. Any refund to which you are entitled
income from a statutory employee. will reduce the credit you may claim for tax paid to that city.
If you own the activity through a partnership, limited liability LINE 6D. Add lines 6A, 6B and 6C.
company (which is not disregarded for federal income tax LINE 7. Subtract line 6D from line 5. If the result is a negative
purposes), or other non-individual entity, income is determined number, enter the result in ( ).
by the entity's "adjusted federal taxable income" as defined by LINE 8. Enter any estimated tax payments and credit
the Ohio Revised Code. carryovers from prior tax years. If you are unsure of the
If the business and rental activities result in a net loss for the amount of payments and credits, please contact our office.
year, enter "LOSS" on line 4. Business and rental losses may LINE 9. Subtract line 8 from line 7. If the result is a negative
not be deducted from wages. number, enter the result in ( ).
Use Schedule 1 to calculate your net income or loss from LINE 10. If line 9 shows an overpayment, indicate whether you
business and rental activities. want the overpayment credited to next year or refunded.
LINE 4. Add line 1 and line 3. LINE 11. The tax return and the payment of tax is due by the
LINE 5. Multiply line 4 by 2.0% (.02) date shown at the top of the Individual Income Tax Form.
LINE 6A. Enter the amount of Marion income tax withheld by Federal extension requests will be honored by the City of
your employers from your W-2 forms. Marion; the return will be extended to the fifteenth day of the
LINE 6B. Enter any Marion income tax paid on your behalf by tenth month after the last day of the taxable year to which the
a pass-through entity (other than an S corporation). The return relates. Extensions of time to file do not extend the time
information should appear on your federal schedule K-1. to pay the tax; if you estimate that you will have tax due, you
Attach a copy of federal schedule K-1. should submit payment of the estimated tax due with your
LINE 6C. Enter the total of tax withheld for other cities, of tax extension request. The extension requests must be in our
paid directly by you to other cities, and tax paid on your behalf office by April 15th. Taxes not paid by the original due date
to other cities by pass-through entities. If you paid tax directly, may be subject to a late payment penalty-15% of the amount
attach a copy of page 1 of the other city's tax return. Attach a not timely paid for all income tax and estimate tax paid. Past
copy of your federal Schedule K-1 for tax paid on behalf by a due taxes will accrue interest-federal short term rate + 5%. For
pass-through entity. current year rate, you may contact our office. Returns filed
after the due date (including any extensions) may be subject to
The credit for tax paid to other cities only applies to income a late filing penalty of $25.00. Any unpaid taxes, interest and
earned while a resident of the City of Marion. The credit for tax penalties may be referred to the City Law Director for
paid to another city is: collection.
50% credit. (January 1- June 30)
100% credit (July 1-December 31)
