2023 Instructions for Completion of the Tax Return (FR-B) 
 
Line 1     Enter amount of taxable income from your federal return.  ATTACH COPY OF FEDERAL FORM. 
Line 2     Adjustments:  Combine the items “not deductible” and the items “not taxable” from schedule X on the 
              Reverse.  Items not taxable must be included in income to be deducted. 
Line 3     Loss carry forward amount from prior tax years.  For Mansfield 2017 is the first year eligible for a loss. 
Line 4     Taxable income to Mansfield before allocation.  Subtract or add line 2 and 3, as applicable from line 1. 
Line 5      Apportionment Percentage:  From schedule Y.  Used to determine the percentage of income conducted 
              Within and/or outside of Mansfield. 
Line 6      Mansfield Taxable Income:  Line 4 multiplied by line 5. 
Line 7      Mansfield Income Tax:  Multiply line 6 by 2%. 
Line 8      Enter amount of previous years ’credits carried forward, if any. 
Line 9      Total estimated payments made on current year. 
Line 10    Totals of lines 7 and 8. 
Line 11    Total tax due after credits.  Subtract line 10 from line 6. 
Line 12    Late filing penalty $25.00, plus (15% of unpaid balance 1-time charge) 
Line 13    10% interest per annum for late payment. 
Line 14    Total due.  Pay this amount (Make check payable to City of Mansfield, Ohio)   
Line 15.   Indicate amount of overpayment if line 10 is greater than line 6. 
               A  Amount requested for refund must be $10 or more 
               B  Amount to be credited to next year.  
                                                             
                                              Instructions for Schedule X 
This schedule is used to adjust your federal net income to your Mansfield taxable income.  The left-hand column is for 
items deductible on the federal return but not deductible under the Mansfield ordinance.  The right-hand column is for 
items taxable on the federal return but not taxable by Mansfield. 
 
                                              Instructions for Schedule Y 
This form is used to determine the amount of income allocable to Mansfield taxation earned within and outside of 
Mansfield. 
 
                                              Instructions for Schedule Z 
Partner’s distributive share of net income.  Attach copy of applicable federal forms.  List the information indicated and 
carry forward to line 1 on the front of form.