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City of Blue Ash Tax Office
202 3Business Tax Return Phone: (513) 745-8516
OR Fax: (513) 745-8651
FISCAL PERIOD __________ TO __________ Website: www.blueash.com
Email: blueashtax@blueash.com
 Original Return Amended Return
File on or before April 15, 202 4 Remit To: 4343 Cooper Road
THIS SPACE IS FOR OFFICIAL USE ONLY Fiscal Year Due on 15 thDay of 4 thMonth After Year End Blue Ash, OH 45242
Did you file a City return last year? Is this a combined corporate return? Should your account be inactivated?  YES  NO
 YES  NO  YES  NO If YES, please explain:
Taxpayer’s Name _________________________________________ FID# ____-______________
Phone # _________________
Taxpayer’s Address _________________________________________
Partial Year: Start Date: _______________
_________________________________________
_________________________________________ End Date: _______________

Part A TAX CALCULATION TAX OFFICE
1. Adjusted Federal Taxable Income (Attach Copy of Federal Return) Form ______ Line_____.....1. $
2. Adjustments (From Schedule X, Line M)……………………………………………..………………..2. . $
3. Taxable income before apportionment (Line 1 plus/minus Line 2)…………………...………..……3. $
4. Loss carry-forward deduction from 2018- 202 (2 pre-apportioned loss ,see instructions).....................4. $
5. Net taxable income before apportionment (Line 3 reduced by loss on Line 4)..............................5. $
6. Apportionment percentage (From Schedule Y, Step 5) ____________%
7. Blue Ash taxable income (Multiply Line 5 by Line 6).....................................................................7. $
8. Blue Ash income tax (Multiply Line 7 by 1.25% [.0125])...............................................................8.. $
9. a. Estimates paid on this year’s liability...........................................9a. $
b. Credits applied to this year’s liability............................................9b. $
10. Total payments and credits (Lines 9a + 9b).................................................................................10. $
11. Tax due (Subtract Line 10 from Line 8)........................................................................................11. $
12. Overpayment (Line 10 greater than Line 8).....................................12. $
13. Amount to be refunded (Amounts $10 or less will not be refunded).........13. $  Refund Requested
14. Amount to be credited to next year (Amounts $10 or less will not be $
credited).............................................................................................14.
Part B DECLARATION OF ESTIMATED TAX FOR 202 –4 Mandatory if estimated Liability is $200.00 or more
15. Total estimated income subject to tax..........................................................................................15. $
16. Blue Ash income tax declared (Multiply Line 15 by 1.25% [.0125]).............................................16.. $
17. First Quarter Declaration due before credits (See instructions, minimum due is 22.5%).............17. $
18. Less credits (from Line 14 above)................................................................................................18. $
19. Net estimated tax due if Line 17 minus Line 18 is greater than zero*..........................................19. $
20. TOTAL AMOUNT DUE—Line 11 plus Line 19 (Payable to Blue Ash Income Tax Office) $

TAX OFFICE USE Tax Penalty Interest Late months TOTAL DUE $
*Subsequent estimated payments are due by the 15 thday of the final month of each quarter following each quarter of the taxable year.
Calendar Year Filer Due Dates: June 15th, September 15 ,thand final by December 15 th
 Check here if we may contact the tax preparer directly with questions regarding the preparation of this return.
The undersigned declares that this return (and accompanying schedules) is a true, correct and complete return for the taxable period stated
and that the figures used herein are the same as used for Federal Income Tax purposes.
_________________________________________ ______________ _________________________________________ _______________
Signature of Person Preparing Return Date Signature of Taxpayer Officer or Agent Date
_________________________________________ ______________ _________________________________________ _______________
Printed Name of Person Preparing Return Phone Number Printed Name of Taxpayer Officer or Agent Phone Number
_____________________________________________________________________
Address of Preparer

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SCHEDULE X—RECONCILIATION WITH FEDERAL INCOME TAX RETURN – See Instructions
ITEMS NOT DEDUCTIBLE ADD ITEMS NOT TAXABLE DEDUCT
A. Capital Losses
(Sec 1221 or 1231 included) ...................... $ I. Capital Gains ....................................... $
B. Taxes on or measured by net income ........ J. Intangible income ................................
C. Guaranteed Payments to partners, retired
partners, members or other owners. .......... K. Other income exempt (Explain) ...........
D. Expenses attributable to non-taxable
income (5% of Line J.) ............................... _____________________________
E. Real Estate Investment Trust distributions . _____________________________
F. Owners’ Benefits
_____________________________
Federally deducted amounts for qualified Self-
Employment Retirement Plans or Health and _____________________________
Life Insurance Plans for owners or owner-
employees .......................................................... _____________________________
G. Other (See Instructions) ............................. _____________________________
__________________________________ _____________________________
__________________________________ _____________________________

H. Total additions $ L. Total deductions $

M. Combine Lines H and L and enter net on Page 1, Line 2 $

SCHEDULE Y—BUSINESS APPORTIONMENT FORMULA – See Instructions
a. Located Everywhere b. Located in Blue Ash Percentage
(b / a)
STEP 1. Original cost of real and tangible personal property ............. __________________ ________________
Gross annual rentals paid multiplied by 8 ............................. __________________ ________________
TOTAL STEP 1 ........ %

STEP 2. Wages, salaries, and other compensation paid %
See Schedule Y-1 Below ................................................

STEP 3. Gross receipts from sales made and services performed..... %

STEP 4. Total percentages (Add percentages from Steps 1-3) .......... %

STEP 5. Average percentage (Divide total percentage by number of percentages used—Carry to Page 1, Line 6) ...................... %

SCHEDULE Y-1 RECONCILIATION TO BLUE ASH FORM W-3 (WITHHOLDING RECONCILIATION)
Total wages allocated to Blue Ash (from Federal Return or apportionment formula Schedule Y Step 2) ............................................. $
Total wages shown on Blue Ash Form W-3 (Withholding Reconciliation)…Account #____________ .................................................. $

Please explain any difference:

Are there any employees leased in the year covered by this return? YES  NO
If YES, please provide the name, address and FID number of the leasing company.
Name _______________________________________________ Address __________________________________________________
FID Number _______________________________________________ __________________________________________________

SCHEDULE Y-2 ALLOCABLE LOSSES FROM PREVIOUS YEARS’ INCOME TAX RETURNS
Pre-Apportionment Losses – 201 8to 202 2Losses carried forward may be deducted at the lesser of 100% of the taxable income or 100% of the loss
available. Enter on Page 1, Line 4

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          CITY OF BLUE ASH INCOME TAX RETURN INSTRUCTIONS – BUSINESS FORM 

GENERAL INFORMATION 
This form is to be used by all entities, even if no tax is due, other than sole proprietorships and single member limited liability 
corporations.  Sole proprietors and single member limited liability companies should file on the Individual Income Tax Return. 
Extension Requests:  Federal extensions will extend to the Blue Ash return.  If no federal extension is granted, a taxpayer 
may  request  a  Blue  Ash  extension  by  the  filing  due  date.   The  extension  will  extend  the  due  date  to  the  15th  day  of  the 
eleventh month after the last day of the taxable year in which the return relates.  An extension to file is not an extension to pay.  
Penalty and interest will apply to all payments received after the return due date. 
Estimated Payments: First quarter due with return, quarters 2, 3, and 4 due by the 15 thof the sixth month, by the 15  ofth  the 
ninth month, and by the 15 thof the twelfth month. 
Required Information and Documents:   
1. Filing Period:  Indicate the year of the tax return with beginning and ending dates.  Fiscal year taxpayers should use the
beginning year of the fiscal year period as the year of the tax return.  Indicate if this is an original return or amended return.
2. Complete all check boxes and answer all questions.  Did you file a Blue Ash return in the previous year?  Is this a combined
corporate return?  Should the account be inactivated?  If so, provide an explanation.  If you sold the business, provide the
name, address, and phone number of the purchaser on a separate attachment.
3. Provide the business name, address, and EIN/FID number (or make corrections if using a pre-printed form).  Also include the
Blue Ash account number.
4. Identify the filing status of the business.  (C-Corp, S-Corp, LLC, Partnership/Association)
5. Provide copies of all federal forms and schedules.  If amending, provide the amended federal return and/or Internal Revenue
Service audit documentation.
Part A – Tax Calculation 
LINE 1:   Enter the Adjusted Federal Taxable Income (AFTI) from the appropriate federal form as follows: 
         Form 1120, Line 28
         Form 1120S, Schedule K, Line 18
         Form 1065, Analysis of Net Income (Loss), Line 1
LINE 2:   Enter the total adjustments from Schedule X, Line M on page 2 of the return. 
          Schedule X – Reconciliation with the Federal Return 
          ADD – Items not Deductible and Included in Line 1  
          A. Enter the amount included in Line 1 of the Business Tax Return related to the sale, exchange, or other disposition of
             an asset described in section 1221 or 1231 of the Internal Revenue Code.  This would include the 1231 loss reported
             on Form 4797.
          B. Enter any taxes on or measured by net income included as a deduction in computing Line 1.
          C.  Enter any guaranteed payments or similar payments made to partners, members, or other owners that were deducted
             in arriving at the income amount on Line 1.  This includes amounts related to self-employed retirement plans and
             health or life insurance for an owner or owner-employee.
          D. Enter 5% of the intangible income included in Line 1 of the Business tax return that is not directly related to the sale,
             exchange or other disposition of property described in Section 1221 or 1231 of the Internal Revenue Code.
          E.  Add Real Estate Investment Trust distributions allowed as a deduction in the computation of Federal Taxable Income.
          F. Enter any amounts deducted on the Federal return for owners’ benefits, such as qualified self-employment retirement
             plans, health insurance plans, or life insurance for owners or owner-employees.
          G. Other.  Please provide a complete explanation.  Examples: Losses from flow-through entities, charitable contribution
             deducted above the 10% corporation limitation.
          H. Add Lines A through G.
          DEDUCT – Items not Taxable and Included in Line 1
          I. Enter the amount of the income that is included on Line 1 of the Business Tax Return that is directly related to the
             sale, exchange, or other disposition of an asset described in Section 1221 or 1231 or the Internal Revenue Code
             less the income and gain included in this amount that is described in Section 1245 or 1250 of the Internal Revenue
             Code.
          J. Enter the total amount of intangible income included in Line 1 of the Business Tax Return that is not directly related
             to the sale, exchange or other disposition of property described in Section 1221 or 1231 of the Internal Revenue
             Code.  Intangible income generally includes, but is not limited to interest, dividends, copyrights, and patents.
          K. If Line 1 of the return includes other income exempt from municipal tax, enter on this line and provide an explanation.
          L. Add Lines I through K.
          M. Deduct Line L from Line H.  Insert the net amount as an addition (or deduction) on Page 1, LINE 2.

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LINE 3: LINE 1 plus or minus LINE 2.
LINE 4: Pre-apportioned Loss Carry-Forward from 201 -2028 ;2Limited to the lesser of 100% of the income on Line 3 or 100%
of the loss available.
LINE 5: LINE 3 minus LINE 4.
LINE 6: Enter the apportionment percentage from Step 5 of Schedule Y (ORC 718.02) on page 2 of the return.

Schedule Y – Apportionment to Blue Ash
Step 1. Compute the percentage of the original average cost of the real and tangible personal property owned or used
by the taxpayer in the City of Blue Ash during the taxable period to the original average cost of all of the real and tangible
personal property owned or used by the taxpayer during the same period, wherever situated.
Real property shall include property rented or leased by the taxpayer. The value of such property shall be determined
by multiplying the annual rental thereon by eight.
Step 2. Compute the percentage of total personal compensation paid during the period for services performed in the
City of Blue Ash to total personal compensation paid during the same period for all business locations. Do not include
amounts paid to contractors.
Step 3. Compute the percentage of the gross receipts of the business or profession from sales made and services
performed in the City of Blue Ash during the taxable period to gross receipts of the business or profession during the
same period from sales and services, wherever made or performed.
Step 4. Calculate the total of the percentages derived in Steps 1 through Step 3.
Step 5. Divide the total derived in Step 4 by the number of percentages used. Insert this percentage on Part A, LINE 6
of the return.

LINE 7: Multiply LINE 5 by LINE 6.
LINE 8: Multiply LINE 7 by 1.25% [0.0125].
LINE 9a: Enter the amount of paid estimated tax payments including any amount paid with an extension.
LINE 9b: Enter the amount of the overpayment from prior years credited to this year’s tax return.
LINE 10: LINE 9a plus LINE 9b.
LINE 11: If LINE 8 is greater than LINE 10, enter the tax due. Payment is not required if the amount is $10 or less.
LINE 12: If LINE 10 is greater than LINE 8, enter the overpayment.
LINE 13: Enter the amount to be refunded. Amounts $10 or less will not be refunded.
LINE 14: Enter the amount to be credited to next tax year’s estimated tax liability. Amounts $10 or less will not be credited.
Part B – Declaration of Estimated Tax
LINE 15:Enter amount of estimated taxable income for 2024.
LINE 16:Multiply LINE 15 by 1.25% [0.0125] to determine the total estimated tax for 2024.
LINE 17: Option 1 – Divide LINE 16 by 4 to pay 25% [.25], to be on track to pay 100% of estimated tax liability by December.
Option 2 – Multiply LINE 16 by 22.5% [.225], to be on track to pay 90% of the tax liability by December.
LINE 18: Enter the amount of credits from LINE 14.
LINE 19: Enter and remit the net estimated tax due if LINE 17 minus LINE 18 is greater than zero.
This is the first of four quarterly estimated tax payments. The second payment is due on 15 th day of the sixth month of the tax year
and is equal to the amount on LINE 17 less any overpayment still available from prior years. The third payment is due on the 15 th
day of the ninth month of the tax year and the final estimated payment due on the 15 dayth of the twelfth month of the tax year .
The total amount paid by 15 thday of the twelfth month must equal the minimum of 90% of the tax liability. Failure to remit timely
estimated payments may result in charges of penalties and interest.
LINE 20: Total amount due with return – Combine LINE 11 and LINE 19.

Make Checks Payable to: Blue Ash Income Tax Office
Mail to: 4343 Cooper Road, Blue Ash, OH 45242

PDF file checksum: 3446420088

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