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FIRST CLASS MAIL
CITY OF ONTARIO U. S. POSTAGE PAID
INCOME TAX DIVISION ASHLAND, OHIO 44805
PERMIT NO. 352
555 STUMBO ROAD
ONTARIO, OHIO 44906-1259
2022

CITY OF ONTARIO

INCOME TAX FORMS

BUSINESS

PENALTY AND INTEREST WILL BE ASSESSED FOR FAILURE TO COMPLY

INCOME TAX RATE 1.5%

Website www.ontarioohio.org

IMPORTANT
BEFORE preparing your return: READ ALL GENERAL INFORMATION AND INSTRUCTIONS CAREFULLY.
AFTER preparing your return – Be sure the following requirements have been completed:
• FILE YOUR RETURN BY APRIL 18, 2023. If delinquent, Late Filing Penalty and/or Interest Charges
will be Assessed.
• ATTACH ALL REQUIRED FORMS (1099s or FEDERAL SCHEDULES) to verify all reported figures.
• SIGN THE RETURN.
• INCLUDE PAYMENT OF ANY TAX DUE. NONPAYMENT WILL INCUR PENALTY AND/OR INTEREST CHARGES.
• COMPLETE THE DECLARATION OF ESTIMATED TAX for the following year and include payment of the first
installment.

If you have questions, call or visit our office at 555 Stumbo Road. Our telephone number is (419) 529-3045 or
(419) 529-3227, our fax number is (419) 529-6132.
Sincerely,

Sallie Neal Kristy Frost
Income Tax Clerk Assistant Income Tax Clerk

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                                TAX RETURN INSTRUCTIONS

 GENERAL INFORMATION                                                         NET PROFITS - BUSINESS
 1.  WHO MUST FILE:                                                          CORPORATIONS, PARTNERSHIPS, S-CORPS, PROPRIETORSHIP, 
 Every business entity (partnership, S-corporation, corporation,             ESTATE & TRUSTS, ASSOCIATIONS, OTHER BUSINESS ENTITITES. 
 profession, fiduciary, trust, etc.), whether a resident or non-resident,    Net profits determined on basis of information used for Federal Income Tax 
 that conducts a business in the municipality must file a return and pay     purposes, reconciled to city taxable income.
 tax on any net profit. Calendar year businesses must file on or before 
 April 18th. Fiscal year businesses must file 120 days after the fiscal      PAGE 1.  COMPLETE NAME, ADDRESS, FED. ID #, PHONE NUMBER. 
 year-end.
                                                                             PAGE 2.  FOLLOW THE LINE INSTRUCTIONS, THEN RETURN TO PAGE 
 2.  WHEN AND WHERE TO FILE RETURNS:                                         1, TO COMPUTE TAX DUE. ATTACH COPIES OF APPLICABLE 
 Taxpayers who end their year on December 31, must file on or before         SCHEDULES. 
 April 18th. Taxpayers on a fiscal or partial year basis, must file within 
 120 days following the end of such period. The return is to be filed        BUSINESS LOSSES: For 2017 through 2022, 50% of loss can be carried 
 with: ONTARIO MUNICIPAL INCOME TAX, 555 STUMBO ROAD,                        forward. Ontario City Income Tax Returns must be filed even if a 
 ONTARIO, OHIO 44906.                                                        loss has been incurred. (See Ordinance 193.03(32))
 
                                                                             SCHEDULE C – PROFIT/LOSS FROM BUSINESS/PROFESSION:
 3.  EXTENSION OF TIME TO FILE: 
 A copy of the IRS extension must accompany the prepared tax return          Use Ontario form or attach Federal Schedule C. If you operate more than 
 when filed.                                                                 one business, and maintain separate books, a copy of Schedule C should 
                                                                             be attached for each business, and the total entered on page 2. A Tax 
  4.  DECLARATION OF ESTIMATED TAX FOR THE FOLLOWING YEAR:                   Return must be filed if a Net Loss has been incurred for the tax year. 
 Every taxpayer who anticipates any taxable income or net profit not         SCHEDULE E – INCOME FROM RENTS:
 subject to total tax withholding shall file a Declaration of Estimated Tax. RESIDENTS of Ontario are subject to the City Income Tax on the net profit 
 This declaration is to be filed with the Tax Department by April 15th,      of all rental property, regardless of location.
 accompanied by payment of no less than one fourth of the total              NONRESIDENTS of Ontario are subject to tax on the portion of such net 
 estimated tax.                                                              profit earned from property located in Ontario.
 5.  SIGNATURE:                                                              SCHEDULE H – OTHER INCOME:
 Do not fail to sign and date your return. A tax return is not legally filed Taxable income includes, but not limited to: income from estates, trusts, 
 until signed by the taxpayer or a legally authorized agent.                 S-corps, partnerships, fees, tips, gifts, gaming, wagering, and employee 
                                                                             business expenses not included on form W-2.
 6.  PENALTY AND INTEREST:                                                   SCHEDULE X:
 If this return is delinquent, compute penalty and interest.                 This Schedule is  used to adjust the Federal Net Income to the Ontario 
                LATE FILING FEE: $25.00 per month late                       Taxable Income.
                                                up to maximum of $150.00.
                                                                             SCHEDULE Y – BUSINESS ALLOCATION FORMULA:
                PENALTY: 15% of unpaid balance (one-time charge).            For partnerships, corporations, fiduciaries, associations and nonresident 
                 INTEREST: 5% per annum for late payment.                    business entities doing business within and outside Ontario. If actual 
                                                                             records of their Ontario business are not maintained separately and the 
 7.  CHANGE IN TAX LIABILITY:                                                taxpayer did not have a place of business outside Ontario during the filing 
 An amended Ontario return is required within three months of the 
 determination of any changed tax liability resulting from Federal Audit     period, the business allocation percentage is 100%.
 Judicial Decision or other circumstance.                                    SCHEDULE Z – PARTNERS DISTRIBUTIVE SHARE OF NET INCOME:
                                                                             All partnerships and S-corporations must complete this section.
  8.  PART YEAR RESIDENT: 
 Attach the computation of part year allocation, and indicate date of        Contact the Income Tax Department if you have questions, 419-529-3045.
 move to or from Ontario.

                                                                         DISCLAIMER
 General information and instructions are illustrative only. Chapter 193 of Ontario Codified Ordinance supersedes any interpretation presented.

                                •  FILE RETURN BY APRIL 18th.
                                •  FILE DECLARATION BY APRIL 30th.
                                •  INCLUDE PAYMENT OF TAX DUE.
                                • ATTACH FEDERAL SCHEDULES OF INCOME 
                                          (if Ontario Schedules are not provided).

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File With and Mail to:
ONTARIO MUNICIPAL INCOME TAX                                                                                                                                                                                                                                       Make Checks and
555 Stumbo Road                                                                                                                         2022                                                                                                                          Money Orders
Ontario, Ohio 44906-1259
                  Phone (419) 529-3045                                                                                                  BUSINESS                                                                                                                       Payable to:
                  Phone (419) 529-3227          CITY OF ONTARIO, OHIO INCOME TAX RETURN                                                                                                                                                                    ONTARIO MUNICIPAL INCOME TAX
                  Fax (419) 529-6132
                                                                                                                                                                                                                                                                       FILE BY:
AMENDED RETURN                      CONSOLIDATED RETURN                                                                                  FOR CALENDAR YEAR OR FISCAL YEAR BEGINNING
FINAL RETURN                        DATE BUSINESS CEASED _____________    ________________________ TO _____________________
DATE ACTIVITY BEGAN  ________________________________________
               OFFICE USE ONLY                    BUSINESS  NAME                                                                                                                                                                                           FED ID #

                                                  ADDRESS

CORPORATION (    )      PARTNERSHIP (    )        CITY                                                                                                                                                                                                     STATE       ZIP CODE
OTHER   (    )                                    PHONE
Attach a copy of your federal return including all
supporting schedules to the back of this form.

  1.   TOTAL TAXABLE INCOME (FROM PAGE 2)  ..................................................................................................................................   _____________________
2.   AMOUNT OF LINE 1 ALLOCATABLE TO CITY (___________________________ % FROM SCHEDULE Y STEP 5)  ....................   _____________________
          2a.  Eligible loss carryover is 50% of loss total (See Ordinance 193.03(32))............................................................................   _____________________
3.   AMOUNT SUBJECT TO INCOME TAX ............................................................................................................................................   _____________________
4.   ONTARIO INCOME TAX OF 1.5% OF LINE 3  .................................................................................................................................   _____________________
                                                                                                                                                        CARRYOVER
5.   PAYMENTS AND CREDITS ON YOUR DECLARATION OF ESTIMATED TAX .........................                                                                                                                                                           PAYMENTS
                                                                                                                                                                                       TOTAL               _____________________
6.   BALANCE OF TAX DUE (LINE 4 LESS LINE 5) ...............................................................................................................................   _____________________
            6a.  No payment due or refund for amount under $10.00.
7.   LATE FILING FEE  ($25.00 each month filed late up to $150.00)  .................................................................................................   _____________________
        PENALTY (See instruction page) ...................................................................................................................................................   _____________________
      INTEREST (5% per annum for late payment) ................................................................................................................................   _____________________
8.   IF LINE 5 IS GREATER THAN LINE 4  ............... ENTER OVERPAYMENT ......................................................................................   _____________________
      CREDIT TO NEXT YEAR ............................      ____________________________             AMOUNT TO BE REFUNDED ..........    _____________________

                                                DECLARATION OF ESTIMATED TAX FOR 2023
                                                Quarterly Payments Required if Ontario Tax Liability was Over $200.00 Last Year
  9.  Total estimated income subject to tax                                                                                                                                                                                                                        9. 
 10.  Ontario Income Tax (Multiply line 9 by 1.5%  (0.015).                                                                                                                                                                                                        10.
 11.  Less expected tax credits                                                                                                                                                                                                                                    11.
  12a.  Net Tax due for (line 10 minus line 11)                                                                                                                                                                                                                    12.a
  12b.  Overpayment credited from prior year (from line 8 above)                                                                                                                                                                                                   12.b
 13.  Amount due with this declaration (not less than 1/4 of line 12a minus line 12b)                                                                                                                                                                              13.
 14.  Total of this payment (line 13 plus line 6) Make check payable to City of Ontario                                                                                                                                                                            14.
The undersigned declares that this return (and accompanying schedules) is a true, correct and complete return for the taxable period stated. Check the box next to your signature to authorize us to speak 
directly to your preparer regarding your return.

Signature of Taxpayer or Agent                                                  Title                                              Date         Signature of Taxpayer or Agent                                                  Title                                              Date

Signature of Taxpayer or Agent                                                  Title                                              Date         Address of above
                                                                                                                                         Page 1

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ALL APPROPRIATE FEDERAL SCHEDULES MUST BE ATTACHED

SCHEDULE C - PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION
From Federal Sch. C, Form 1065, and/or Form 1120 (Attach copies)
IF DIFFERENT Business Name &/or Address _________________________________________________________________________________________________
FROM PAGE 1 Kind of Business ___________________________________________________________________________________________________________
Indicate_ method of accounting: ( ) Cash ( ) Accrual ( ) Other – Describe _____________________________________________________
1. If deductions for commissions are taken, supporting Form 1099’s or facsimilies must be attached.
2. If deductions for “Rents Paid” are taken, please list:
Rents paid to ________________________________________________________________________________________________
Address

NET PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION .................................. $ __________________________
SCHEDULE D - ORDINARY INCOME FROM FORM 4797
NET PROFIT (OR LOSS) .......................................................................................... $ __________________________
SCHEDULE E - INCOME FROM RENTS (if not included in Schedule C above) (Federal Schedule E, Form 4835, and/or Form 8825)
KIND & LOCATION OF PROPERTY AMOUNT OF RENT DEPRECIATION REPAIRS OTHER EXPENSES NET INCOME (LOSS)

NET INCOME (OR LOSS) SCHEDULE E $ __________________________
SCHEDULE H - ALL OTHER TAXABLE INCOME - INCOME FROM PARTNERSHIPS, ESTATES & TRUSTS, FEES, TIPS, MISCELLANEOUS, ETC.
RECEIVED FROM FOR (DESCRIBE) AMOUNT

TOTAL INCOME SCHEDULE H $ __________________________
TOTAL SCHEDULES C, D, E, & H, ENTER ON PAGE 1, LINE 1 AND ATTACH SCHEDULES ............. $ __________________________
SCHEDULE X - RECONCILIATION WITH FEDERAL INCOME TAX RETURN
SEE INSTRUCTIONS BEFORE MAKING ENTRIES BELOW.
ITEMS NOT DEDUCTIBLE ADD ITEMS NOT TAXABLE DEDUCT
a. $ ____________________________ $ Capital losses (Excluding ordinary losses) ..................... i. Capital gains (Excluding ord. gains) ............... ______________________________
b. Expenses incurred in the production of non-taxable income ______________________________ j. Interest income (See instr.) ................................ _______________________________
c. City and/or state income taxes (See instr.) ........................... ______________________________ k. Dividends (See instructions) ............................. _______________________________
d. Net operating loss deduction per Federal Return ................. ______________________________ l. Other income exempt from city tax
e. Payments to partners ............................................................ ______________________________ (Explain) .............................................................. _______________________________
f. Contributions to a retirement plan by a self- ........................................................................... _______________________________
employed individual or by an employee ............................... ______________________________ m. Employee business expenses (att. 2106) _______________________________
g. Other (Explain) ..................................................................... ______________________________ n. Total Deductions ................................................. _______________________________
h. Total Additions ..................................................................... $ ______________________________ Total Income Schedule X _________________ $ _______________________________
*
SCHEDULE Y - BUSINESS ALLOCATION FORMULA
a. LOCATED b. LOCATED c. PERCENTAGE
EVERYWHERE IN CITY(b ÷ y)
STEP 1. AVERAGE VALUE OF REAL & TANGIBLE PERS. PROP
GROSS ANNUAL RENTALS PAID MULTIPLIED BY A
TOTAL STEP 1
STEP 2. WAGES, SALARIES, ETC. PAID EMPLOYEES %
STEP 3. GROSS RECEIPTS FROM SALES MADE AND/OR %
WORK OR SERVICES PERFORMED
STEP 4. TOTAL PERCENTAGES %
STEP 5. AVERAGE PERCENTAGE (Divide Total Percentages by Number of Percentages used ) ....... carry to Line 2 Page 1 %
SCHEDULE Z - PARTNERS’ / LLCS’ / LLPS’ DISTRIBUTIVE SHARES OF NET INCOME
1. NAME AND CITY OR TOWNSHIP 2. 3. Distributive shares 4. Other 5. Taxable 6. Amount
OF EACH PARTNER Resident of Partners Payments Percentage Taxable
Yes No Percent Amount
$ $ $

7. TOTALS from Schedule C above XXX XXX 100 $ XXXXXX

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