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                                                                                                                                                                                           Form JR 
        ACCOUNT  NUMBER                                                      TAX  YEAR                   Tax rate is 2.50% effective 1/1/2018                                                     JEDD  INCOME  TAX 
                                                                                                                                                                                                  BUSINESS RETURN 
                                                                                                                   ---  FOR  TAX  OFFICE  USE  ONLY  ---                                       FEDERAL  EIN 
           DUE  BY             DAYTIME   PHONE  NUMBER 
                                                                                                         Check       the  appropriate  box  for:                                               FISCAL  FILERS 
                                                                                                         this will not  be  considered a valid request.)                         
    Name & Address:      If incorrect or missing, please                                                 REFUND       (If no amount shows on Line 12 ……                         Fiscal  period ______________  to__________________ 
                                                                                                         EXTENSION  ATTACHED ……………..                                            FISCAL  YEAR  IS  YEAR  WHEN  FISCAL  TERM  ENDS 
    print or type the correct information in the space below. 
                                                                                                         Filing  Status  -  check only one:                                         DATE MOVED IN OR OUT OF JEDD 
                                                                                                          † Self-employment (attach Schedule C)                                  † IN   † OUT    DATE_________
                                                                                                         † Rentals (attach Schedule E & 4797 if used)
                                                                                                         † C Corp  (attach Form 1120 complete)                                  LOCATION  OF  JEDD  ACTIVITY IF  OTHER 
                                                                                                                                                                                THAN   ADDRESS  SHOWN  AT  RIGHT: 
                                                                                                         † S Corp (attach Form 1120S complete)
                                                                                                         † Partnership (attach Form 1065 complete)
                                                                                                         † Other _________ (attach federal return)
                                                                                                                                                          
                                                   Check The Proper JEDD             † BATH – AKRON – FAIRLAWN                                     †COVENTRY – AKRON 
                                               ONLY  ONE  JEDD  PER  RETURN          † COPLEY – AKRON                                                    †SPRINGFIELD – AKRON 

                                                                                                                                                                                               1. 
     1. Enter JEDD Net Profit (Line 7 from Worksheet X) – If the business had a loss, enter zero….......
                                                                                                                                                                                               2. 
    2.  Amount allocable to the JEDD[ _____ %] (If 100%, enter Line 1. Otherwise, enter total from Worksheet Y Line 6).
                                                                                                                                                                                               3. 
    3. Allowable Net Loss Carryforward from Worksheet F (Per ORC limitations.  Attach Schedule) …….......................
                                                                                                                                                                                               4. 
    4. Adjusted Net Income subject to the JEDD tax (subtract Line 3 from Line 2) …………..………..….
    5. JEDD Income Tax 2.5 %0                                               of Line 4     …………..………..…..............................................................                           5. 
    6. Estimated payments made for this tax year (do not include penalty & interest payments) …….....                                                                                          6. 
     7. Amount of prior year credits ......................…….................................................................….….....                                                         7. 
     8. Total credits allowable (add Lines 6 & 7) ........................................................................................                                                     8. 
     9. Balance due (subtract Line 8 from Line 5)           PAYMENT IS REQUIRED WITH RETURN if greater than $10.00.                                                                            9. 
                  Make check payable to the proper JEDD and write your JEDD tax account number on check 
           Mail to:  INCOME  TAX  DIVISION  /  1  CASCADE  PLAZA  -  SUITE 100  /  AKRON,  OH  44308-1161
                                                                            No remittance is required if the Balance due is $10.00 or less. 
   10. If Line 8 is greater than Line 5, enter the difference here.................................................………...                                                                      10. 
             Disburse as follows:11.                                            CREDIT  APPLIED TO NEXT YEAR.................…....................................                             11. 
     12. REFUND (CHECK REFUND BOX ABOVE & ON RETURN ENVELOPE)      Amounts of $10.00 or less will not be refunded, per State Law.                                                              12. 

        Website address :     www.AkronOhio.gov/1040     EFT  info line :                                                                         330-375-2497                                 P
        JEDD phone number :  330-375-2539                                                                EFT  filing number :                     330-375-2165                                 I 
 _____________________________________________________________________________________________________ 
   If you used the services of a tax preparer, the Income Tax Division may need to discuss your tax return, estimated payments*                                                                    and federal schedules 
   with him or her. 
   CHECK          THE FOLLOWING BOX IF YOU WISH TO ALLOW US TO DISCUSS YOUR JEDD TAX RETURN WITH YOUR PREPARER.     
   Under penalties of perjury, the undersigned declares that this return (and accompanying schedules) is a true, correct and complete income tax return for the  
   taxable period stated, and that the figures used are the same as used for Federal income tax purposes. 
   _____________________________________________    ___________       
     SIGNATURE  OF  OFFICER                                                                      DATE 
   __________________________________________________________         
    PRINT  NAME  OF  OFFICER 
   ___________________________________  ____________  _________                                                                                            WORKSHEET   F  LOSS  CARRYFORWARD CALCULATION 
    PAID   PREPARER   -    PRINT  OR   TYPE  NAME                                  PHONE #        DATE 
                                                                                                                                                                          2 YRS PRIOR  
   _______________________      _________________________________________________________________                  5 YEARS PRIOR       4 YRS PRIOR       3 YRS PRIOR                   1 YR PRIOR TAX YR 
   PREPARER   SS# / FED ID #    PREPARER  ADDRESS                                                                                                                                                  OF 
                                                                                                                                                                                                   FILING        TOTAL 
 Principal Business Activity Code: _________________ 
    PLEASE ENTER THE CODE REPORTED ON YOUR FEDERAL TAX RETURN 
                                                                                     print or type the correct information in the space below.
   TAX   PRACTITIONER  AKRON ID  #                                                   Name & Address:          If incorrect or missing, please 
                                                                                                                                                                                                                 Rev 1/2023



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                                                                                                                                                                                   Form JR  Page 2  

     WORKSHEET                       X                                                 Reconciliation with Federal Income Tax Return Per Ohio Revised Code 718.  
 
1. Total all income that you have reported on federal Schedule C – Line 31, and Schedule E – Line 21 .......................................….                                   1 
2. Enter reported federal taxable income,  before net operating losses and special deductions, per attached Federal return
    (Form 1120, Line 28; Form 1120S, Schedule K, Page 4 -                                              Line 18; Form 1120-REIT, Line 20; Form 1065, Schedule K -  Analysis of Net2 
    Income (Loss), Page 5 - Line 1; Form 1041, Line 17; or Form 990 T, Line 29) …………….……...........................................……
3. Add-backs to income  -  Items not deductible  (from Line 8J  below) ……….…………………………..                                                             3   
4. Deductions to income  -  Items not taxable (from Line 9D below) ………………………………………                                                                  4 
5. Subtract Line 4 from Line 3 and enter the result here    (If the result is a negative number, place it in brackets)……………………                                                   5
6. Other JEDD taxable income that is not shown on Federal return ………………………………………………………………………..                                                                                   6 
7. Adjusted net income (Add Line 1 or 2, to Lines 5 & 6).  If result is greater than zero, enter on Line 1 of Page 1.  If result is
    negative, enter in  Worksheet F on Page 1, “TAX YR OF FILING” column (If allocation is required, complete Worksheet Y below...                                               7

                                                                                                       ITEMS  NOT  DEDUCTIBLE 
8. A.   Capital Losses  (including Section 1221 and 1231 assets)  - Enter as a positive number ………..…..…                                            8A
     B.  5% of Line 9B  (If Section 1221 asset was disposed of in the current year, See Instructions)  …………                                         8B
    C.  Guaranteed payments to partners, retired partners, members or other owners  (only include payments                                          8C
         not already included in net profits figure shown above) …………………………………………………..… 
     D.  Taxes based on income (such as state and local income taxes)   …………………………………….…..                                                          8D
     E.  Except for a C Corporation, amounts paid or accrued to a qualified self-employed retirement plan, paid to or
        accrued to or for health insurance, and paid to or accrued to or for life insurance.  (See instructions) .............                      8E
     F. Charitable contributions in excess of 10% ……………………………………………………………………                                                                        8F
    G.  4797 “Recovery of Depreciation” from sale or exchange Section 1245 and 1250 property                                                        8G
         (See instructions)  ………………………………………………………………………………………………. 
    H.  REIT’s and RIC’s – Real estate investment trusts and regulated investment companies must add                                                8H
         back all dividends, distributions or amounts set aside for the benefit of investors  ……………………… 
    I.  Other expenses not deductible  (attach documentation and/or explanation) …………………………….                                                       8I
    J.  TOTAL  ADDITIONS  (enter here and on Line 3 above) ………………………………………………………………………….……                                                                                       8J
                                                                                                        ITEMS  NOT  TAXABLE 

9. A.   Capital gains  (including Section 1221 and 1231 assets) …………………...………………………...…..…                                                          9A
     B. Intangible income  (Interest, dividends, patents, etc.)   ………………………………………………………                                                             9B
    C.  Other exempt income  (attach documentation and explanation) ……….………………….………….…….                                                            9C
    D.  TOTAL  DEDUCTIONS  (enter here and on Line 4 above) ……………………………………………………………………………                                                                                        9D

                                                                                                            If there is business activity both inside and outside the JEDD use this 3-factor formula. 
     WORKSHEET                       Y                                                  Business   
                                                                                                        A. LOCATED  EVERYWHERE                      B. LOCATED  IN  JEDD         C. PERCENTAGE (B÷A)
                                                                                        Allocation   
 1.  Average original cost of real and tangible property ......….…...……$______________________                                                  $______________________ 
     Gross annual rentals multiplied by 8 …….………………..………$______________________                                                                $______________________           1 
 Total  of Step 1 ……..………………………………………….…. $______________________        $______________________                                                                                   _________% 
 2.  Total wages, salaries, commissions and other 
          compensation paid to all employees ………………………..                                                $______________________                 $______________________          2 _________% 
 3.  Gross receipts from sales and work or services
           performed ……………………………………………………..                                                            $______________________                   $______________________         3 _________% 
  4. Total of percentages ………………………………………………………………………………………………………………………………………………                                                                                                 4 _________% 
 5.  Average percentage (Divide total percentages by number of percentages used ).   Also enter between brackets on Line 2, Page 1 ......................                        5 _________% 
 6.  Multiply Line 5 times Line 7 of Worksheet X, and enter the result here.  If result is greater than zero, also enter th eamount on Line 2 of Page 1.
     If the result is a negative number, enter the negative on Worksheet F, Page 1, in the "TAX YR OF FILING" column and enter zero on page 1, Line 2.                           6 

     WORKSHEET   W  
                                Reconciling Wages, Salaries & Other Compensation (Complete if you had JEDD employees) 
 1. Total wages allocated to JEDD  (from Federal Return or Business Allocation,  Worksheet Y above, Line 2, Column B) ……….

 2. Total JEDD wages shown on Form JW-3 (Withholding Reconciliation), line 3.  JEDD Withholding  Account # 2- _______ - __
 Explain any difference: 

 Were there any employees that you leased, during the year covered by this return?   _________ YES   _________ NO         If YES,  how many? __________ 
           NAME  OF  LEASING  COMPANY                                                                                MAILING  ADDRESS                                              FEDERAL  EIN 

                                                                                                                                                                                   Rev 11/2021






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