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                          AKRON TAX RETURN FOR INDIVIDUALS
                                                INSTRUCTIONS 
       The Akron Income Tax Division is located at 1 Cascade Plaza – Suite 100, Akron, Ohio 44308-1161. 330-375-2290. 
Forms, instructions, tax FAQs, and a list of taxable & non-taxable income is available on-line at www.AkronOhio.gov/1040. 
If you have any questions concerning this form or other municipal income tax matters, please call 330-375-2290 for assistance .

Most individual and joint filers can E-File their Akron tax returns if their city taxable 
income is limited to Form W-2, Form 1099-                        NEC, or 1099-MISC (without Schedule C).                            
Please be sure to check it out and join the growing number of Akron E-Filers. 

GENERAL  INSTRUCTIONS  FOR  FORM  IR 
WHO  MUST FILE THIS  FORM:          If your  only source               relates.  An extension of  time  to file         is  not  an  extension 
of income  is  from  wages,  you must  file  Akron’s Form  IR,         of the time to pay. A taxpayer that has not requested or 
the tax  return  for  individuals and  joint  filers.  Also,  if 
you  file federal  Form  1040  and  report  business  income           received a six-month extension for filing the taxpayer’s 
from  self employment,  rental  or  farm  activity  using              federal income tax return may request that the tax 
Schedules  C,  E or F, you must file Form IR.                          administrator grant the taxpayer a six-month extension of 
                                                                       the date for filing the taxpayer’s municipal income tax 
SIGNATURES:     A  tax  return  is not  considered  to be              return. If the request is received by the tax administrator 
“filed” within the meaning  of  the  law,  until  it  is  signed       on or before the date the municipal income tax return is 
by  the taxpayer  or  an  agent  legally authorized  to sign it.       due, the tax administrator shall grant the taxpayer’s 
Also,  if the  tax  return  is  prepared  by  someone  other           requested extension. Even if you are unable to pay your 
than  the taxpayer,  this  person  must  sign  and  date the           taxes owed when they are due, you should file your return 
return,  along with the  preparer’s phone,  address,  and              timely to avoid Failure-to-file charges of $25.00 to $150.00. 
Social Security Number or Federal  EIN. 
EXEMPTION FROM  FILING:          If you are under the age of           DECL AR ATION OF ESTIM ATED INCOME TAX: 
18 (as of   December 31s      t   or qualify  under  other             Quarterly Estimated Tax payments for Tax Year    2021 may be required 
circumstances,  you may be exempt from filing Akron                    to be paid to avoid penalty and interest charges. 
Income Tax Returns. If you are retired (living solely on 
pension,  annuities,    Social    Security,   interest   or            Note:  The Income Tax rate increased from 2.25% to 2.50% effective 
dividends),  you may also        be exempt.     However,               January 1, 2018 for Akron, and the four Akron Joint Economic
                                                                       Development Districts (JEDDs). 
subsequent  earnings  of  taxable  income      voids     an 
exemption  certificate.   An Exemption  Certificate  is                Due dates for calendar year-end individuals are: 
enclosed        with         these            instructions.           Tax Form                    % Due  Due Date 
                                                                       D-1   (Voucher 1)              25%                April 15th
                                                                       AQ-1 (Voucher 2)               50%                June 15 th
EXTENSIONS:                                                            AQ-1 (Voucher 3)               75%                September 15 th
                                                                       AQ-1 (Voucher 4)               100%               January 15 th
Any  taxpayer  that  has  duly  requested  an  automatic  six-
month extension  for  filing  the  taxpayer’s federal income           If  the  amount  payable  as  estimated taxes  is  at  least  two 
tax  return  shall automatically  receive  an extension  for           hundred  dollars,  payments must  be  at  least  100%  of  the 
the filing of a municipal income tax return. The extended              prior year tax liability or at least 90% of the current year tax 
due  date of  the  municipal  income  tax  return  shall be  the       liability to avoid  penalty and interest  charges.        If  you  did 
fifteenth day of  the  tenth  month after the last day of the          not receive the Estimated Income Tax forms,  you can 
taxable year to which the return                                       download  them  from  our  web  site.  Please  call  330- 
                                                                       375-2290 if  you need additional information regarding 
                                                                       this requirement. 

INSTRUCTIONS FOR COMPLETING FORM IR 
1. If you were not mailedna Akron Tax Return letter with your          4. To file an  amended  return,  be  sure  to check  the
   account number and PFC, or are not elibible to E-file, the             box marked AMENDED. 
   Form IR can be used for filing an Individual or Joint               5. If you have moved into or out of Akron during the tax
   income tax return.                                                     year mark the appropriate box and enter the date of
                                                                          your move. You may need  to pro-rate  your  income
                                                                          and taxes withheld for  a partial year filing. Call if you
2. If you were mailed a Akron Tax Return letter   with                    need assistance.
   your Account Number and      a PFC, it means that you
   may be eligible to E-File your Akron tax return this                6. If you  had  self-employment  or  rental  income,  check
   year. The PFC is your Personal   Filing Code. You                      the appropriate box in the section labeled Individual’s 
   can join the thousands of Akron  residents who                         Business Activity.
   enjoy this simple method of filing. Please see the
   accompanying information and instructions,   or go  to
   www.AkronOhio.gov/1040 and click on E-Filing.                       7. If your mailing  address  is  other  than  Akron  or  if  you
                                                                          use a post office box, enter your Akron street address
                                                                          or  location  of  Akron  business  activity in the  box
3. Those anticipating a city tax refund this tax year must                provided.
   check        the  box marked REFUND and  also mark
   the  return  envelope  appropriately. Note:  The    result          8. When using the services  of  a tax preparer,  our office
                                                                          may need to discuss your tax matters with him or her.
   on Line 18 must indicate that a refund is due.                         IF  YOU  WISH  TO  GRANT  SUCH  PERMISSION,
                                                                          check        the box on the right-hand side,  near  the
                                                                 - 2 -    bottom  of  page 1.

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EXEMPTION CERTIFICATE
Income Tax Division
Name and Address (Please print or type) 1 Cascade Plaza – Suite 100
Akron, Ohio 44308-1161
If you believe that you are not subject to the City Income Tax
please complete this form and return it to our office.
Subsequent earnings of taxable income voids an exemption
certificate.

Akron City Tax Account Number Taxpayer Social Security Number Spouse’s Social Security Number Daytime Phone Number

I BELIEVE THAT I AM NOT REQUIRED TO FILE A AKRON INCOME T AX RETURN BECAUSE:
I moved from Akron before the 1st of the following year (Move Date ) I was on total & permanent disability (Date Disabled )
I am a retiree receiving ONLY pension, Social Security, interest and/or I had no taxable income
dividend income. Date retired: Explain
_ I was a member of the U.S. Armed Forces for the entire year (does not include Civilians employed by the military or National Guard) with no Taxable Income.
Under penalties of perjury, I declare that the information supplied above is true, correct, and complete.

Taxpayer Signature Date Joint Exemption Requires Spouse’s Signature
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LINE INSTRUCTIONS FOR FORM IR
If your only source of income is from W AGES, complete W ORKSHEET A on Page 2, and the lines in bold type on Page 1.
If you have schedule income, be sure to complete all required worksheets before continuing with line entries on Page 1.
Line 1. Enter W-2, 1099-NEC and 1099-MISC income from WORKSHEET A - Box 1 ( the total from Column 1).
Line 2. (Business income only) If the number appearing on WORKSHEET B, Line 5 is greater than zero enter that number here.
Line 3. (Business income only) The allowable loss carried forward from prior years can offset only business income on Form IR.
The figure on Page 1, Line cannot3exceed the amount reported on Page 1, Line , subject to provisions2in ORC718. See website for additional
information. Be sure to complete WORKSHEET F, and attach schedule, when arriving at a net loss figure. A business loss cannot be used to offset wage or
non-business income.
Line 4. Subtract Line 3 from Line 2 to arrive at your adjusted Business/Rental income. This number must be zero or greater.
Line 5. Add Lines 1and 4 to find your adjusted net income.
Line 6. Multiply Line 5by .025 0to calculate your Akron Income Tax
Line .7 Enter the number appearing on WORKSHEET A - Box 2 ( the total from Column 2). These are the Akron taxes withheld by
your employer.
Line 8. Enter the amount from WORKSHEET A - Box 3 to show the taxes withheld or paid to other cities or JEDDs. To receive
credit for taxes that you paid directl y to another city, you must attach a copy of your tax return that you filed with that city.
Line 9. Add Lines 7and 8for your Total City Credits.
Line 10. If you made estimated tax payments toward your Akron taxes enter this amount here. Do not include any
payments made for prior tax years or for penalty and interest payments you may h ave been required to make.
Line 11. If you had an Akron city income tax credit from last year, enter that amount on this line.
Line 12. Total Credits. Add Lines ,91 &01 and1 enter the result here. These are your Total Tax Credits \
Line 13. Subtract Line 12 from Line 6. If there is a Balance Due, enter it here and if greater than $10.00, send in your payment by
check or money order .
Make checks payable to City of Akron, Ohio. Mail payments to Income Tax Division, 1 Cascade Plaza – Suite 100, Akron,
OH 44308. No payment is required if the balance due is $10.00 or less.
Line 14. If Line 12 is greater than Line 6, you have an overpayment. Enter the difference here.
Line 15. Enter the amount that you would like to have credited to your Akron tax account forthe following tax year
Line 16. If you wish to have the overpayment refunded to you and it is greater than $10.00, enter the amount here, and check
the REFUND box on Form IR. (Important note: Amounts of $10.00 or less will not be refunded per State Law.)

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WORKSHEET INSTRUCTIONS FOR FORM IR
WORKSHEET A: W-2, 1099-NEC and 1099-MISC (Taxable Wages)
Complete WORKSHEET A with employment “from and to” dates, employer name, and locality where you worked. Next, using your W-2s
complete Columns 1, 2 and 3. For the Gross Income figure enter the largest number on your W -2, usually Box 5, into Column 1. Separate the
taxes withheld for Akron and for other cities or JEDDs (not to exceed 2.50% of income). If you received a 1099-NEC or 1099-MISC that is not
reflected in schedule income in WORKSHEET B, or if you had Lottery winnings, these must be listed in WORKSHEET A. DO NOT INCLUDE
1099s FOR INTEREST, DIVIDENDS, ONGOING RETIREMENT PENSION PAYMENTS OR PAYMENTS FOR LONG TERM DISABILITY. Enter
totals in Boxes 1, 2 and 3, and move results to Page 1, Lines 1, 7 and 8respectively.

WORKSHEET B: BUSINESS NET PROFIT CALCULATION (Attach copies of Federal Tax Return & Schedules, front & back)
WORKSHEET B must be used by individuals who have self-employment (Schedule C) or rental (Schedule E) income, to arrive at the proper
profit or loss figures as required by Akron’s Income Tax Ordinance. When there is a loss to be reported on WORKSHEET B place the
number in brackets to denote a negative figure. (NOTE: Filers with Schedule F, or farm income, must also complete this worksheet.)
FOR AKRON RESIDENTS: Akron residents must complete WORKSHEET SE or WORKSHEET SE-all (see instructions below) to arrive
at self-employment or rental income that is taxable to Akron. WORKSHEET K must be completed by Akron residents who have
distributive shares from a Partnership or Ohio S Corporation. Losses claimed from a business or distributive shares cannot be used to
offset w age income.
FOR NON-AKRON RESIDENTS: If the business activity of a non-Akron resident is both inside and outside the City of Akron,
WORKSHEET C, the Business Allocation 3-factor formula, must be used. Next, complete Lines 2, 3 & 4 of WORKSHEET B using the
results of the other applicable worksheets.
Line 1. (Akron Residents Only) Add the results from W ORKSHEETS SE / SE-all & K. This is the non-wage income that is taxable to Akron.
Line 2. (Non-Akron Residents Only) Enter the total of all Schedule income that is allocated 100% to Akron.
Line 3. (Non-Akron Residents Only) If there is income allocated at less than 100%, enter the number found in WORKSHEET C, Line 6.
Line 4. (All filers) If business or rental property was sold or exchanged, you must calculate the 4797 “Recovery of Depreciation.” [ORC
718.01(E)(4)(b)].
Line 5. Akron Residents add Lines 1 & 4. Non-Akron Residents add Lines 2, 3 & 4.
• If Line 5 is equal to or greater than zero, enter it on Page 1, Line 2 .
• If Line 5 is less than zero, enter a zero on Page 1, Line 2.
WORKSHEET C: BUSINESS ALLOCATION 3 – FACTOR FORMULA (TO BE USED ONLY BY NON-AKRON RESIDENTS)
Non-Akron residents who have businesses or rental properties that derive income from locations both inside and outside the corporate
boundaries of Akron, must allocate their total net income (or loss) as to the portion attributable to Akron and to the portion attributable
elsewhere. WORKSHEET C must be used to arrive at these numbers. Note: To obtain the correct average you must divide the total of the
percentages by the number of percentages used.
WORKSHEET SE: SELF-EMPLOYMENT & RENTAL INCOME CALCULATOR (TO BE USED ONLY BY AKRON RESIDENTS).
Complete the rows of the Worksheet as follows: A – the letter of the federal Schedule being reported, B – the amount reported for
each separate taxing jurisdiction, including Akron. If there is a (loss) in any jurisdiction except Akron or Non-Taxing jurisdictions, “Worksheet
SE-all” (see website for download) must instead be used to arrive at Akron taxable income. C – the name of the City or JEDD, D – the tax
rate of that City or JEDD, E – the rate in column D subtracted from 2.50,F – find the taxable percentage by dividing column E by
2.5 0and multiplying by 100 to show as a percentage, G – multiply this percentage by column B. This is the income that is taxable to
Akron for each business or rental activity. Total column G. This figure will be added to any W ORKSHEET K income and entered on Line 1 of W
ORKSHEET B.
WORKSHEET F: LOSS CARRYFORW ARD CALCULATION (LIMIT FOR LOSSES USED ON AKRON RETURN)
If you have unused, qualified, loss carryforward amounts from the previous years enter these in the first row of WORKSHEET F. Write the amount being used
from each prior year, subject to the provisions in ORC 718. See website for additional information. Attach a schedule to show the detail of your calculations and
enter the result on Page 1, Line 3of this return.

WORKSHEET K: DISTRIBUTIVE SHARE INCOME (FORM CAN BE DOW NLOADED FROM WEB SITE)

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Please check our website at www.AkronOhio.gov/1040 for our

Online Payment option, which will accept payments 24/7,

using a Debit / Credit Card or an E-check.

The Online Payment option can be used when making a Credit / Debit card or E-
Check payment with paper filed Tax Returns. Those who E-file will be directed
within the E-File application, regarding online payment options.

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