CITY OF MANSFIELD, OHIO  –INCOME TAX DIVISION  –WWW.CI.MANSFIELD.OH.US                                    
30 North Diamond St Mansfield, Ohio 44902 Phone: (419) 755-9711 Fax: (419) 755-9751 
 
                        TAX YEAR 2023 GENERAL INSTRUCTIONS 
 
WHO MUST FILE:  Every Mansfield resident eighteen years of age and older                 must file a Mansfield 
income tax return.  The only exception to this is to have registered with the tax department as retired and 
your income is not subject to municipal income tax.      Every non-resident individual earning income in 
Mansfield  not  subject  to  employee  withholding  of  Mansfield  income  tax  must  file  an  annual  Mansfield 
income  tax  return. Every  non-resident  individual  with  rental  property  or  engaged  in  a  business  or 
profession in Mansfield must file an annual Mansfield income tax return. Partial-year residents must file 
for the time spent as a resident of Mansfield. Income may be pro-rated for the time lived in Mansfield. 
Income and tax credits may be pro-rated for the time lived in Mansfield. Attach a worksheet to your return 
explaining your calculations. 
 
FILING  STATUS:  Individual,  married  filing  separately  or  married  filing  joint.  Joint  returns 
require signatures of both taxpayers. 
 
BEFORE YOU START:  Fill in your name(s), birthdates, current address, and social security number(s).   
Please complete any of the informational lines (located below name and address box) that pertain to you. 
If you are requesting that your account be inactivated due to your moving from the City of Mansfield (the 
jurisdiction) with no intent to return, although retaining a mailing address within the City of Mansfield as 
your  address  of  record,  please  enter  the  date  of  your  move  and  the  reason, and  attach  supporting 
documentation with regard to your relocation. 
 
WHEN AND WHERE TO FILE:              The return must be filed or postmarked on or before April 15, 2024    
and mailed to Mansfield Income Tax Division, P.O. Box 577, Mansfield, Ohio 44901. You may also 
bring  your  information(W-2s  and/Federal  Schedules)  to  the  office  at  30  North  Diamond  Street, th           7  
Floor, Mansfield, Ohio 44902, and we will assist you with your Mansfield Income Tax return for you   . You 
can use tax form drop off boxes located at the Municipal Building on the 1  floorst      24 hr. access 
just  right  of  the  elevator  and  2  nd floor  Court  security  entrance.  Any,  taxpayer  that  has  duly 
requested  an  automatic  six-month  extension  for  filing  the  taxpayer’s  federal  income  tax  return  shall 
automatically receive an extension for the filing of a municipal income tax return. If a taxpayer has not 
requested or received a six-month extension for filing the taxpayer’s federal income tax return, they may 
request that the city tax administrator grant the taxpayer a six-month extension of the date for filing the 
taxpayer’s  municipal  income  tax  return.  An  extension  request  is  not  an  extension  of  time  to  pay.  
Payment of an estimated tax due should accompany the extension request. 
 
ESTIMATED TAX PAYMENTS  –AVOID PENALTY AND INTEREST:                            Section 193.07 of Mansfield 
Codified  Ordinances  states:   Every  person  who  anticipates  a  taxable  income  which  is  not  subject  to 
withholding  of  income  tax  or  who  engages  in  any  business,  profession,  or  activity  subject  to  Mansfield 
taxation shall file and pay estimated tax as long as the tax amount expected to owe is $200.00 or more 
after  applicable  credits.   Such  payments  are  due  on  April  15,  June  15,  September  15  and  January  15. 
Complete Lines 16-20 on individual tax form.  Estimated payment vouchers can be found on our website. 
 
DISCLAIMER:      Definitions and Instructions are illustrative only.  Chapter 193 of the Mansfield Codified 
Ordinance supersedes any interpretation presented.   
 
                                DO NOT SEND CASH THROUGH THE MAIL 
                                                   
                      Make Checks Payable to: City of Mansfield, Ohio Income Tax 
                 A $35.00 SERVICE FEE WILL BE IMPOSED ON ANY RETURNED CHECK 
                 MASTERCARD, VISA, DISCOVER AND AMERICAN EXPRESS ARE ACCEPTED 
                                VISIT OUR WEBSITE FOR PAYMENT OPTIONS 
 

  LINE INSTRUCTIONS FOR PREPARING CITY OF MANSFIELD INCOME TAX RETURN AND 
                                         ASSOCIATED WORKSHEETS 
 
Line 1   Enter total amount of taxable wages (Medicare wages or local wages, whichever is greater).  If you have 
         multiple W-2’s, complete Worksheet A. See specific instructions for worksheet A.  Attach all W-          2’s, W-2Gs 
         and a copy of your 1040, 1040A or 1040EZ.  
 
Line 2   Enter the amount of other income from schedule C, E or O from city worksheet B. See specific instructions 
         for worksheet B  
 
Line 3   Add lines 1 and 2 enter result. 
 
Line 4   Enter the amount from city worksheet C. See specific instructions for worksheet C 
 
Line 5   Subtract line 4 from line 3. 
 
Line 6   Use this line to enter allowable Net Operating Loss carryforward (see detail at end of these instructions).  
 
Line 7   Subtract Line 6 from line 5. 
 
Line 8   Multiply line 7 by 2.0% (.02). If line 8 is $200.00 or more you must complete Lines 16-20. 
 
Line 9   A)  Enter total Mansfield tax withheld from W-2’s (Worksheet A Column 3). 
         B)  Enter total of estimated payments and/or prior year credits. 
         C)  Enter other city credits from Worksheet A Column 4.  Credit from each W-2 may not be higher than 1% 
          (.01) of the gross wage on that W-2.  Attach appropriate documentation (W-2, other city return, etc.) to 
          receive proper credit.  The 1% credit is only on adjusted taxable income and available to residents only.  
          Also see worksheet C instructions that follows. 
         D)  Add lines 9A through 9C. 
 
Line 10  Subtract line 9D from line 8.  If $10.00 or less enter zero. Additionally, refunds of ten dollars ($10.00) or 
              less will not be made.   
 
Line 11 For tax years ending on or after 1/1/2023, with respect to returns other than estimated tax returns, the city may impose   a 
       penalty not exceeding $25.00 for each failure to timely file each return, regardless of the liability shown thereon, except 
       that the city shall abate or refund the penalty assessed on a taxpayer’s first failure to timely file a return after the taxpayer 
       files that return. If you have a federal tax extension of time to file send that along with your city tax return. 
 
Line 12  Enter 15% (.15) of the unpaid tax on line 10 if paid after April 15, 2024 for a late pay penalty. 
 
Line 13   Calculate interest at 10% per annum (.833% per month) on unpaid tax due, if paid after April 15, 2024.    
 
Line 14  Add lines 10 through 13.  If the amount due is ten dollars ($10) or less, do not remit payment, but still file 
         the return.   
 
Line 15  If line 14 indicates an overpayment of more than $10.00 please indicate amount to be refunded or credited to          
       next year. 
  
         Complete 16 through 20 for estimated tax payments  –See General Instructions. 
 
Line 16  Enter the total estimate of income that will be subject to Mansfield tax for 2024. 
 
Line 17  Enter credits (city withheld tax, taxes paid to other cities, amount paid by partnerships). 
 
Line 18  Subtract line 16 from line 17, enter result. 
 
Line 19  Multiply line 18 by .225, enter result. 
 
Line 20  Enter amount from line 15 subtract from line 19 and add result to line 14 for total tax and first quarter.  
 
Line 21  Enter total amount due by adding lines 14 and 20. Pay with check or money order payable to: 
         City of Mansfield  –Income Tax, P.O. Box 577 Mansfield, Ohio 44901 
 
                                       YOU MUST SIGN RETURN 

Worksheet A 
 
Use the highest dollar amount of gross wage from each W-2.   
 
Worksheet B 
 
Line 1 is for taxable income that was reported on the federal tax schedule C. 
 
Line 2 is for rental income only that was reported on the federal tax schedule E. 
 
Line 3 is for other sources of city taxable income, that are not included in lines 1 and 2. 
 
Worksheet C  
 
 If you turn age 65 during the year and had W-2 income during the year as reported on line 1 of this tax return, you 
are allowed to reduce your wage amount shown on the W-2 form by $2,500.00.  Show this as a deduction on line 4 of 
the tax return. 
 
ALERT:  When reducing your income for the age 65 or older credit and your income is subject to tax to another city, 
then your 1% credit on line 9c is reduced.  Example:  Your W-2 wage is $20,000.00 and your income was earned in 
Ontario.  Your W-2 indicates that Ontario tax was paid in the amount of $300.00.  Your other city tax credit would be 
calculated as follows:  Wage of $20,000 less $2,500 senior credit leaves taxable amount of $17,500.00 with a resident 
1% credit other city tax credit calculates out to $175.00 for line 9c. 
 
RENTALS: If you turn age 65 during the year and have rental income that is subject to the Mansfield income tax, and 
if such income comprises the taxpayer’s total income subject to taxation and such income is less than six 
thousand three hundred fifty dollars ($6,350) annually. If all conditions are met then this income is exempt.  
Show this as a deduction on line 6 of the tax return. 
 
Net Operating Losses - Prior Year Losses (line 6). 
 
The State of Ohio General Assembly modified municipal income taxation to allow a net operating loss carry forward 
deduction beginning with losses incurred after January 1, 2017.  The loss can be carried forward for a 5-year period.  
Tax years 2018 through 2022 were limited to the lesser amount of 50% of the taxpayers available NOL or 50% of the 
net operating loss necessary to reduce the taxpayer’s municipal taxable income to zero. Beginning with tax year 2023 
there is no 50% restriction.   
 
Net operating losses cannot offset qualifying wages (i.e. w-2 income.)     
 
          Column 1             Column 2                       Column 3            Column 4        Column 5 
Prior Tax Net Operating        Prior Years:                   Prior Year          Current taxable Future Taxable Year 
Year      Loss                 NOL utilized                   Carryforward        year NOL used   Carryforward 
2018                                                                                               

2019                                                                                               

2020                                                                                               

2021                                                                                               

2022                                                                                               

Totals                                                                                             

Column 1: For each prior year tax year for which you incurred a net operating loss (NOL), enter the dollar amount of NOL incurred. 
Column 2: Enter the portion of NOL incurred (col 1) which has already been used in tax years prior to the current tax year. 
Column 3: Carryforward available for current tax year. Column 1 less column 2. 
Column 4: Enter carryforward used on current tax year return. 
Column 5: Carryforward available for future tax years. Column 3 less column 4. 
 
Total: Column 4 total NOL used on this tax return.