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2021 ESTIMATED INCOME TAX
INSTRUCTIONS & WORKSHEET for FORM D-1 & AQ-1
You are receiving FORMS D-1 & AQ-1 because you may be required to pay 2021 Quarterly Estimated Tax payments.
Note: Failure to pay Quarterly Estimated Tax payments, if required, will result in penalty and interest charges. The
requirement for Estimated Tax is explained under the Payment Schedule below.
New Address: Income Tax Division - 1 Cascade Plaza - Suite 100 - Akron, OH 44308 - 330-375-2290
DID YOU KNOW THAT YOU CAN PAY YOUR 2021 ESTIMATED PAYMENTS ON-LINE?
Payments can be made using a Debit / Credit Card or an E-check. Go to our website at
www.AkronOhio.gov and click the "Online payments (other than E-file)" button.
Keep this WORKSHEET and PAYMENT SCHEDULE as a record of your calculations and payments made
during the tax year.
1. Estimated Taxable Income – total annual earnings expected 1) $
2. Estimated Tax Liability - 2.50% of Line 1................................. 2) $
3. Credits - City (or JEDD) taxes to be withheld by your
employer and paid to a municipality or JEDD.
(Maximum 2.50% of wages earned in each city)...................... 3) $
4. Subtotal of Estimated Tax (Subtract Line 3 from Line 2) .......... 4) $
5. Credits:
A. Overpayment from prior year......................... A) $
B. Other (specify) ............................................... B) $
Total Credits (Add Line 5A and Line 5B) ............... 5) $
6. Balance of Estimated Akron Tax due (from Line 4) ...... ........... 6) $
Enter here and on VOUCHER 1 (Form D-1) in the upper right
hand box marked "ENTER YOUR ESTIMATED TAX HERE "
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This is your Declaration of Estimated City Income Tax.
7. Amount of Estimated Tax due quarterly................................... 7) $
(Take 25% of Line 6 and enter the result here)
2021 PAYMENT SCHEDULE
Retain This Schedule For Your Records
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Payment Due Date % Due Payment Amount2 On-Line Confirmation or Check # Date Paid
VOUCHER 1 4/15/2021 25% $
VOUCHER 2 6/15/2021 50% $
VOUCHER 3 9/15/2021 75% $
VOUCHER 4 1/15/2022 100% $
1 Estimated Tax - If the amount payable as estimated taxes is at least two hundred dollars, payments must be at least 100% of the
prior year tax liability or at least 90% of the current year tax liability to avoid penalty and interest charges.
2 Payment Amount - Apply any unused Total Credits (Line 5) to the Amount of Estimated Tax due quarterly (Line 7) starting with
the first quarter.
3 Due Date – For individual calendar year-end filers, the due dates are indicated above. The due date for business
fourth q uarter estimated payments is December 15, 20 21. For business fiscal year-end filers, the corresponding due
dates are: the fifteenth day of the fourth month, the fifteenth day of the sixth month, the fifteenth day of the ninth month
and the fifteenth day of the twelfth month.
To amend your Declaration during the year, complete the back of VOUCHERS 2, 3 or 4 (Form AQ-1) and check the block on the
front of the form, indicating that a change is being made. Amending your Declaration will most likely require that you adjust your
remaining quarterly payments.
Rev 1 21/
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