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                                                                                                                                   Income Tax Department Hours:                                       
        Auditor Miranda Meginness                                    2023 BUSINESS TAX RETURN                                      Monday - Thursday:  8:00 am to 5:00 pm
                      233 West Center Street                                                                                       Friday:             8:00 am to 2:00 pm
                      Marion, Ohio 43302                             Attach all Federal Schedules and Forms related to                     (excluding Holidays)
                                                                                          income and taxes included on this return
                      740-387-6926
                                                                                                                                  If you do not anticipate having taxable income next year indicate your 
        Taxable Period Beginning _________________________  and Ending  _________________________                                  reason on your return and we will close your account
                                                                                                                                           TAX OFFICE USE ONLY
                      FOR CALENDAR YEAR 2023 - DUE ON OR BEFORE APRIL 15, 2024

Name:   
C/O
Address:
City:  

1.  Adjusted Federal Taxable Income (schedule 1, Line 14 or Schedule 3 Line 22)                                                                       $
2.  Taxable Income From Pass-Through Entities you own (excluding S Corporations)                                                                      $
3.  Taxable Income (Add Lines 1 and 2)                                                                                                                $
4.  Tax (Multiply Line 3 by 2.00%)                                                                                                                    $
5.  Credit for Tax Paid by Pass-Through Entities (excluding S Corporations)                                                       $
6.  Estimated Tax Payments and Credits                                                                                            $
7.  Total Credits (Add Lines 5 and 6)                                                                                                                 $
8.  Tax Due/(Overpayment) (Subtract Line 7 from Line 4)                                                                                               $
9.  Overpayment is to be:
        a.  Apply credit to next year's estimated tax                                                                             $
        b.  Refunded                                                                                                              $
10.  Late Penalty $__________ plus interest $__________ plus Tax Due $__________ = Tax Due                                                            $

                                         NOTE AMOUNTS $10.00 OR LESS WOULD NOT BE DUE OR REFUNDED.
        DECLARATION OF ESTIMATED MARION, OHIO CITY INCOME TAX FOR CALENDAR YEAR OR FISCAL YEAR FROM
                                         _________________________ THROUGH _________________________
Declaration required only if estimated tax due (line 13) is $1,000.00 or more estimated taxable income (Salaries, Wages, Commissions, etc., before payroll 
                                                        deductions) and/or (estimated net profits)

11.  Total income subject to tax $____________ multiply by 2.0%                                                                                       $
12.  Estimated Tax Paid by Pass-Through Entities (Except S Corporations) on your behalf                                                               $
13.  Net Tax Due (Subtract Line 12 from Line 11)                                                                                                      $
14.  First installment of declaration (not less than 25% of Line 13)                                                                                  $
15.  Less overpayment from line 9A above ($____________) = Balance due with return:                                                                   $

UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO THE BEST OF 
MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE.  DECLARATION OF PREPARER (OTHER THAN TAXPAYER) IS BASED ON ALL INFORMATION OF WHICH 
                                                        PREPARER HAS KNOWLEDGE.

DATE: ___________________________________
                                                                     Signature of Taxpayer/Agent                                                       Social Security Number
                                                                                                                                                       or Federal ID Number

___________________________________                                  ___________________________________
Signature of Preparer                                                Signature of Taxpayer/Agent                                                       Social Security Number
                                                                                                                                                       or Federal ID Number
Preparer ID No. _________________________
Phone Number (____)_____________________

May the City of Marion discuss this return with the preparer shown above? Yes_____ No_____

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Schedule 1 - C CORPORATIONS, REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES. DO NOT INCLUDE AMOUNTS FROM PASS-THROUGH ENTITIES. IF
YOU OWN ANY PASS TRHOUGH ENTITIES, ADJUST THE AMOUNTS ENTERED BELOW TO ELIMINATE AMOUNTS FROM PASS-TROUGH ENTITIES. ATTACH A COPY OF SCHEDULE K-1.
YOUR SHARE OF A PASS-TRHOUGH ENTITY'S TAXABLE INCOME ATTRIBUTIBLE TO MARION SHOULD BE REPORTED TO YOU BY THE PASS-THROUGH ENTITY AND REPORTED ON LINE 2
OF YOUR RETURN.
1. Taxable Income before Net Operating Loss and Special Deductions (attach Page 1 of Federal Return) $
2. Deduct Intangible Income not related to asses
2A. Dividends $
2B. Interest $
2C. Royalties $
2D. Total (Add Lines 2A, 2B and 2C) $
3. Deduct Capital Gains $
4. Deduct Gain Reported on Federal Form 4797, Line 12 (Attach Form 4797) $
5. Total Deductions (Add Lines 2D, 3 and 4) $
6. Subtotal (Subtract Line 5 from Line 1) $
7. Add 5% (.05) of line 2D $
8. Add Loss reported on Federal Form 4797, Line 11 (Attach Form 4794) $
9. Add Taxes based on Income (Attach Schedule of Taxes Deducted from the Federal Return) $
*Note whether Franchise Taxes were paid on the net income or net worth basis
10. If a real estate investment trust or regulated investment company, dividends and distributions
to owners allowed as a deduction for Federal Income Tax $
11. Total Additions (Add Lines 7, 8, 9 and 10) $
12. Adjusted Federal Taxable Income (Add Lines 6 and 11) $
13. Allocation % (Schedule 2, Line 12) $
14. City Taxable Income (Multiply Line 12 by Line 13. Enter result on Line 1 of Return) $
Schedule 2 - Business Allocation Formula
In determining the portion of net profits of a business earned within the city, the taxpayer shall use an allocation formula based on property, sales and payroll. The taxpayer may use an actual accounting of
net profits earned.
Average Value of Property Property Located in Marion Property Located Everywhere
Beginning of Year End of Year Beginning of Year End of Year
1. Real Property at Original Cost
2. Tangible Personal Property at Original Cost
3. Total Real and Tangible Property add Line 1 & 2
4. Total of Beginning and End of Year Totals
5. Average Value of owned property (line 4 divided by 2)
6. Rented property (Value at 8 x Annual Rental)
7. Average Value - Add Lines 5 & 6
Calculation of Taxable Portion Within Marion Everywhere Percentage
8. Property Factor (line7)
9. Sales Factor
10. Payroll Factor
11. Add the percentages from Lines 8, 9 & 10
12. Allocation % (divide line 11 by the number of factors used - a factor with a zero in the "everywhere" column is not used)
Schedule 3 - Business/Rental Income - Partnerships, S Corporations and Other Entities
DO NOT INCLUDE AMOUNTS FROM OTHER PASS-THROUGH ENTITIES YOU MAY OWN.
If you own any Pass-Through Entities, adjust the amounts entered below to eliminate amounts from other Pass-Through Entities. Attach a copy of Schedules K-1. Another Pass-Through Entity's Taxable
Income attributable to Marion should be reported to you by the Pass-Through Entity and reported on Line 2 of your return.
1. Ordinary Income (Attach Page 1 and Schedule K of Federal Return) $
IF YOU ARE USING ACTUAL ACCOUNTING FOR RENTAL ACTIVITIES SKIP LINES 2 & 3
2. Income (loss) from Rental Real Estate $
3. Income (loss) from other Rentals $
4. Guaranteed Payments to Partners $
5. Other Income $
6. Subtotal - Add lines 1 through 5 $
7. Charitable Contributions $
8. Section 179 Deduction $
9. Deductions related to portfolio income $
10. Other Deductions if Deductible by a C Corporation (Attach Schedule) $
11. Total Deductions - Add lines 7 through 10 $
12. Subtotal - Subtract Line 11 from Line 6 $
13. Add 5% of intangible income not related to disposition of capital assets
13a. Interest $
13b. Dividends $
13c. Gross Royalties $
13d. Other Portfolio Income $
13e. Add lines 13a, 13b, 13c, & 13d $
13f. Multiply line 13e by 5% $
14. Add taxes based on income (Attach Schedule detailing taxes deducted on Federal Return) $
15. If included as a deduction on any previous line, add back amounts deducted for Qualified
Self-Employed Retirement Plans, Health Insurance and/or Life Insurance for an Owner/Employee $
16. Total Additions - add lines 13f, 14 and 15 $
17. Adjusted Federal Taxable Income - Add lines 12 and 16 $
18. Allocation % (Schedule 2) $
19. Subtotal - Multiply Line 17 by Line 18 (If you included your rental activities on Lines 2 and 3 above, skip lines 20 & 21 and enter amount on Line 19 on Line 22) $
20. Income (loss) from Rental Real Estate (Attach Federal Form 8825) $
21. Income (loss) from other Rentals (Attach detail of actual accounting) $
22. City Taxable Income - Add Lines 19, 20 & 21 (enter result on line 1 of your return) $

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