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                                                                                                                                                     Income Tax Department Hours:                                       
           Auditor Miranda Meginness                                                     2023 INDIVIDUAL                                             Monday - Thursday: 8:00 am to 5:00 pm
                         233 West Center Street                                          INCOME TAX RETURN                                           Friday:            8:00 am to 2:00 pm
                                                                                         ** Attach all Federal Schedules
                         Marion, Ohio 43302                                              Including Federal Form 1040 (page 1 and 2)                          (excluding Holidays)
                                    740-387-6926                                                 and Schedule 1 **
                                                                                                                                                    If you do not anticipate having taxable income next year indicate your 
Part Year Resident  Date Moved In _______/_______/________                                                                                           reason on your return and we will close your account
                                Date Moved Out _______/________/________                                                                                     TAX OFFICE USE ONLY
                            FOR CALENDAR YEAR 2023  -  DUE ON OR BEFORE APRIL 15, 2024
Name:   
C/O
Address:
City:  

1.  Wages (attach all applicable W-2's & Federal Form 1040 page 1 & 2 and Schedule 1)                                                               $
2.                      Employer's Name                                    Physical Work Location (City)                              (Dates Worked)

3.  Business and Rental  Income (Attach all Federal Schedules & Federal Form 1040 page 1 & 2 and Schedule 1)                                        $
4.  Total Taxable Income (losses from Line 3 are not deductible from Line 1)                                                                        $
5.  Total Tax (multiply Line 4 by 2.00%)                                                                                                            $
6.  Credits
      6a.  Tax withheld for Marion                                                      $
      6b.  Marion tax paid by partnerships on behalf of owner                           $
      6c.  Tax paid to other cities (see income tax return instructions for the change) $
      6d.  Total Credit (add 6a, 6b, and 6c)                                                                                                        $
7.  Tax less credits (subtract Line 6d from Line 5)                                                                                                 $
8.  Estimated tax paid and credit carryovers from prior tax years                                                                                   $
9.  Tax Due (subtract Line 8 from Line 7)                                                                                                           $
10.  Distribution of overpayment:
        a.  Apply credit to next year's estimated tax                                   $
        b.  Refund                                                                      $
11.  Late Penalty $__________ plus interest $__________ plus Tax Due $__________ =Tax Due                                                           $
                                                      NOTE AMOUNTS $10.00 OR LESS WOULD NOT BE DUE OR REFUNDED.
                                                      DECLARATION OF ESTIMATED MARION, OHIO CITY INCOME TAX FOR 2024
Declaration required only if estimated tax due (line 14) is $1,000.00 or more estimated taxable income (Salaries, Wages, Commissions, etcs, before payroll deductions) and/or (estimated net 
                                                                                         profits)
12.  Total income subject to tax $____________ multiply by 2.0%                                                                                     $
13.  Estimated credits (tax withheld, paid by partnerships, paid to other cities)                                                                   $
14.  Net Tax Due (Line 12 less Line 13)                                                                                                             $
15.  First installment of declaration (not less than 25% of Line 14)                                                                                $
16.  Less overpayment from line 10A above ($____________) = Balance due with return:                                                                $
Third Party Designee
Do you want to allow another person to discuss this matter with the City of Marion?                          ____  Yes - complete the following                         ____  No
                                                                                                             (        )
Third Party Designee's Name                                                                                  Phone Number                                               Social Security Number
UNDER PENALTIES OF PERJURY, I DECLARE 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.
DATE: _________________________                                                                              _________________________________                          __________________
                                                                                                             Signature of Taxpayer/Agent                                Social Security Number
                                                                                                                                                                        or Federal ID Number
___________________________________                                                                          _________________________________                          __________________
Signature of Preparer                                                                                        Signature of Taxpayer/Agent                                Social Security Number
                                                                                                                                                                        or Federal ID Number
Preparer ID No. _________________________



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Schedule 1 - Business/Rental Income
1.  Business Income (loss) from Sole Proprietorships   (Attach federal Schedule C, C-EZ, or F)                                                             $
2.  Allocation % (if Resident Individual or if all of the business was conducted within Marion, enter 100%) (Schedule 2, Line 12)                          $
3.  Business Income (loss) Subject to City Tax                                                                                                             $
4.  Rental Income - Attach Federal Schedule E (Resident Schedule include all rental income, non-residents include only rental income earned within Marion) $
5.  Business Income (loss) from partnerships (from Schedule 3)                                                                                             $
6.  Total Business/Rental Income (loss ) - If positive, enter amount on line 6 here and on line 3 of your return. 
              If negative, enter "loss" on line 4 of your return.                                                                                          $
Schedule 2 - Business Allocation Formula
In determining the portion of net profits of a business earned within the city, the taxpayer shall use an allocation formula based on property, sales and payroll.
             Average Value of Property                                           Property Located in Marion                        Property Located Everywhere
                                                                             Beginning of Year   End of Year                       Beginning of Year              End of Year
1.  Real Property at Original Cost
2. Tangible Personal Property at Original Cost
3.  Total Real and Tangible Property (Add Lines 1 & 2)
4.  Total of Beginning and End of Year Totals
5.  Average Value of owned property   (line 4 divided by 2)
6.  Rented property (Value at 8 x Annual Rental)
7.  Average Value (Add Lines 5 & 6)

             Calculation of Taxable Portion                                                      Within Marion                     Everywhere                     Percentage
8.  Property Factor (line7)
9.  Sales Factor
10.  Payroll Factor
11.  Add the percentages from Lines 8,9 & 10
12.  Allocation % (divide line 11 by the number of factors used - a factor with a zero in the "everywhere" column is not used) 
Schedule 3 - Business/Rental Income Pass Through Entities
     DO NOT INCLUDE INCOME FROM S CORPORATIONS
Owners may use this form to calculate their taxable income from a pass-through entity.  If you own more than one pass-through, please make copies of this
Pass-Through Entity Name:  _____________________________________
Pass-Through Entity EIN:  _____________________
1.  Ordinary Income                                                                                                                                        $
2.  Income (loss) from Rental Real Estate                                                                                                                  $
3.  Income (loss) from other Rentals                                                                                                                       $
4.  Guaranteed Payments to Partners                                                                                                                        $
5.  Other Income                                                                                                                                           $
6.  Subtotal (Add lines 1 through 5)                                                                                                                       $
7.  Charitable Contributions                                                                                                      $
8.  Section 179 Deduction                                                                                                         $
9.  Deductions related to portfolio income                                                                                        $
10.  Other Deductions if Deductible by a C Corporation                                                                            $
11.  Total Deductions (Add lines 7 through 10)                                                                                                             $
12.  Subtotal (Subtract Line 11 from Line 6)                                                                                                               $
13.  Add 5% of intangible income not related to disposition of capital assets
             13a.  Interest                                                                    $
             13b.  Dividends                                                                   $
             13c.  Gross Royalties                                                             $
             13d.  Other Portfolio Income                                                      $
             13e.  Add lines 13a, 13b, 13c, & 13d                                              $
             13f.  Multiply line 13e by 5%                                                                                        $
14.  Add taxes based on income deducted on Schedule K-1 in determining ordinary or rental income                                  $
15.  If included as a deduction on any previous line, add back amounts deducted for retirement
             plans, health insurance and/or life insurance for an owner-employee                                                  $
16.  Total Additions (Add lines 13f, 14 and 15)                                                                                                            $
17.  Adjusted Federal Taxable Income (Add lines 12 and 16)                                                                                                 $
                  Attach a copy of your Federal Schedule K-1






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