JOINT  ECONOMIC  DEVELOPMENT  DISTRICTS 
                   QUARTERLY PAYMENTS FOR ESTIMATED TAX 

                                    INSTRUCTIONS &  WORKSHEET 
                                          FOR FORMS JD-1 AND JQ-1 

        Enclosed  with  this  WORKSHEET  and  PAYMENT SCHEDULE are your four 
        (4) payment  forms  which  you  should  use  when  making  your  Estimated  Income
        Tax payments for the JEDD tax. Please keep this WORKSHEET as a record of
        your calculations and payments made to the JEDD.

        1. Estimated Taxable Income        ......................................................1)$

        2. Estimated Tax Liability  - 2.50% of Line 1 ...............................2)$

        3. Prior Year Credit ......................................................................3)$

        4. Balance of Estimated JEDD Tax (from Line 2) ........................4)$
               Enter here and in the block on the front of Form JD-1 
               marked “ ENTER YOUR  ESTIMATED TAX HERE                        ” 
                                                                       1
               This is your Declaration of Estimated JEDD Income Tax.   

        5. Amount of Estimated Tax due quarterly...................................5)$
                   (Take 25% of Line 4 and enter the result here) 

                                  PAYMENT SCHEDULE 
                                          Retain Worksheet For Your Records 

                            3
  Payment         Due Date   % Due                   Payment Amount    2               Check No.      Date Paid 
  st  
1 (JD – 1)         4/15      25%           $ 
  nd 
2 (JQ – 1)         6/15      50%           $ 
  rd 
3 (JQ – 1)         9/15      75%           $ 
  th 
4 (JQ – 1)         12/15     100%          $ 
1 Estimated JEDD Tax - If the amount payable as estimated taxes is at least two hundred dollars, payments must 
be at least 100% of the prior year tax liability or at least 90% of the current year tax liability to avoid penalty and 
interest charges. 
2 Payment Amount - Apply any unused Prior Year Credit (Line 3) to the Amount of Estimated Tax due quarterly 
(Line 5) starting with the first quarter. 

3 Due Date – For business calendar year-end  filers, the due dates are indicated above.  
      th
The 4  Quarter due date for Individuals is January 15th.  For business fiscal year-end filers, the corresponding due 
dates are: the fifteenth day of the fourth month, the fifteenth day of the sixth month, the fifteenth day of the ninth 
month and the fifteenth day of the twelfth month.   

To amend your Declaration, complete the back of the JQ-1 form and check the box on the front of the 
form, indicating that there is a change. Amending your Declaration will usually require that you also 
adjust your remaining quarterly payments. 

Make payments payable to the proper JEDD .... (Bath-Akron-Fairlawn JEDD, Copley-Akron JEDD, 
Coventry-Akron JEDD, or Springfield-Akron JEDD). 

Do not combine these payments with any other JEDD or City of Akron payments. 
                             Mail payments to :           1 Cascade Plaza-Suite 100
                                                    Akron, OH  44308 
                                          For assistance call : (330) 375-2539                                     Rev 9/21