JOINT  ECONOMIC  DEVELOPMENT  DISTRICTS 
                  QUARTERLY PAYMENTS FOR 2021 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 2021 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 for 2021 .......................................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) 

                            2021          PAYMENT SCHEDULE 
                                          Retain  Worksheet  For  Your  Records 

                          3
  Payment         Due Date  % Due           Payment Amount           2                 Check No.        Date Paid 
  st  
1 (JD – 1)        4/15/2021        25%    $ 
  nd 
2 (JQ – 1)        6/15/2021 50%           $ 
  rd 
3 (JQ – 1)        9/15/2021  75%          $ 
  th 
4 (JQ – 1) 12/15/2021       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 15, 2022.  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 : P.O. Box 80538,  Akron, OH  44308 
                                          For assistance call :  (330) 375-2539                           Rev  /1 21