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                                                                                                                                                                             Form BR 
            ACCOUNT  NUMBER                TAX  YEAR                                                                                                                         AKRON  INCOME  TAX 
                                                                                     Tax rate is 2.50% effective 1/1/2018                                                    BUSINESS RETURN 
                                                                                                      ---  FOR  TAX  OFFICE  USE  ONLY  ---                                  FEDERAL  EIN
             DUE  BY            DAYTIME   PHONE  NUMBER 
                                                                                                                                                                 Fiscal  period ________________ to __________________ 
                                                                                     Check       the  appropriate  box  for:                                     FISCAL  YEAR  IS  YEAR  WHEN  FISCAL  TERM  ENDS 
 Name & Address:      If incorrect or missing, please                                REFUND (If no amount shows on Line 12 …….
  print or type the correct information in the space below.                          this            will not  be  considered a valid request.)                     DATE MOVED IN OR OUT OF AKRON 
                                                                                     EXTENSION  ATTACHED ……………..
                                                                                                                                                                   IN     OUT    DATE_________ 
                                                                                                     Filing  Status – check only one: 
                                                                                                       C Corp  (attach Form 1120 complete)
                                                                                                       S Corp  (attach Form 1120S complete)                         PLEASE   NOTE:  Sole proprietors, 
                                                                                                        Partnership - (attach Form 1065 complete)                individuals who own rental properties, or 
                                                                                                                                                                 LLCs filing as disregarded entities, must 
                                                                                                       Other___________(attach Federal return)                               use Akron Form IR. 

                                                                                                              If your mailing address is other than Akron or is a post office box, 
            Attach a copy of your federal tax return, including all                                           enter your Akron street address or location of Akron business activity: 
             supporting schedules, to the back of this form. 
                                                                                                              _______________________________ 

                                                                                                                                                                             1. 
          1. Enter City Net Profit (Line 6 from Worksheet X) – If a loss, enter zero……………………..………….......
                                                                                                                                                                             2. 
        2. Amount allocable to Akron[ _____ %] (Enter Worksheet Y Line 6 or Line 1 above) …………………………….
        3. Net Loss Carryforward from Worksheet F (Per ORC 718 limitations.  Attach Schedule) ........................                                                       3.
                                                                                                                                                                             4. 
        4. Adjusted Net Income subject to Akron tax (subtract Line 3 from Line 2) …………..………......…..……...
                                                                                                                                                                             5. 
         5. Akron Income Tax - 2.5 %0                       of Line 4  …………..………......…..….............................................................
                                                                                                                                                                             6. 
        6.  Estimated payments made for this tax year (do not include penalty & interest payments)                                     ………..….………….....
                                                                                                                                                                             7. 
          7. Amount of prior year credits ......................…….............................................................................….….....
                                                                                                                                                                             8. 
          8. Total credits allowable (add Lines 6 & 7) .....................................................................................................
          9. Balance due (subtract Line 8 from Line 5)    PAYMENT  IS  REQUIRED  WITH  RETURN  if greater than $10.00                                                        9. 
                                          Make checks payable to:                   CITY OF AKRON, OHIO
            Mail to:    INCOME  TAX  DIVISION  /  1  CASCADE  PLAZA  -                               SUITE 100       /  AKRON,  OH  44308-11                61
                                                           No remittance is required if the Balance due is $10.00 or less. 
        10. If Line 8 is greater than Line 5, enter the difference here.........................................................………...                                       10. 
                   Disburse as follows:11.                      CREDIT  APPLIED TO NEXT YEAR                   .................…........................................... 11. 
        12. REFUND (CHECK REFUND BOX ABOVE & ON ENVELOPE) Amounts of $10.00 or less will not be refunded, per State Law.                                                     12. 
                  Please reduce my CREDIT (Line 11) or REFUND (Line 12) by the following amounts I wish to donate:                                                           P   
               POLICE  EQUIPMENT                    FIRE & EMS EQUIPMENT                                  PARKS & RECREATION EQUIPMENT 
                                                                                                                                                                             I 
              $                                                      $                                               $ 
                                If reducing refund by donations, no refund check will be issued for $10.00 or less.                                                          *
_________________________________________________________________________________________________ 
        If you used the services of a tax preparer, the Income Tax Division may need to discuss your tax return, estimated payments and federal schedules 
        with him or her.    
        CHECK          THE FOLLOWING BOX IF YOU WISH TO ALLOW US TO DISCUSS YOUR AKRON TAX RETURN WITH YOUR PREPARER.     
   Under penalties of perjury, the undersigned declares that this return (and accompanying schedules) is a true, correct and complete income tax return for the  
   taxable period stated, and that the figures on accompanying schedules are the same as used for Federal income tax purposes. 
                                                                                                                                                    LOSS  CARRYFORWARD CALCULATION 
   _____________________________________________    __________                                                  WORKSHEET   F 
    SIGNATURE  OF  OFFICER                                                     DATE                           5 YRS PRIOR     4 YRS PRIOR       3 YRS PRIOR 2 YRS PRIOR  1 YR PRIOR TAX YR 
   _________________________________________________________                                                                                                                        OF     TOTAL 
    PRINT  NAME  OF  OFFICER                                                                                                                                                        FILING 
   ___________________________________  ____________  ________
    PAID   PREPARER   -    PRINT  OR   TYPE  NAME                  PHONE #      DATE 
    _______________________          _______________________________________________________________ 
    PREPARER   SS# / FED ID #         PREPARER  ADDRESS   
  Principal Business Activity Code: _________________ 
    PLEASE ENTER THE CODE REPORTED ON YOUR FEDERAL TAX RETURN 

   TAX   PRACTITIONER  AKRON ID  #
                                                                                                      Website:   www.AkronOhio.gov/1040       Telephone number:  330-375-2539 
                                                                                                                                                                                              Rev 1/2023



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                                                                                                                                                                                                                                                                    Form BR  Page 2  

  WORKSHEET                       X                     Reconciliation with Federal Income Tax Return Per Ohio Revised Code 718                                                                                                                                                  . 
1. FEDERAL TAXABLE INCOME  before net operating losses and special deductions per attached Federal return (Form 1120,
   Line 28; Form 1120S, Schedule K, Page 4- Line 18; Form 1120-REIT, Line 20; Form 1065, Schedule K                                                                                                                -  Analysis of Net                             1 
   Income (Loss), Page 5 - Line 1; Form 1041, Line 17; Form 990 T, Line 29) ………………………….…………
2. Items not deductible  (from Line 7J below) ………………………………………………………………..                                                                                                                                           2  
3. Items not taxable (from Line 8D below)  ……………………………………………………………………                                                                                                                                              3 
4. Subtract Line 3 from Line 2 and enter the result here ……………………………………………………………………………………..                                                                                                                                                                       4
5. Other City taxable income that is not shown on Federal return …………………………………………………………………………..                                                                                                                                                                   5 
6. Adjusted net income (total Lines 1, 4 and 5).  If result is greater than zero, enter on Line 1 of Page 1.  If result is a negative
   number, enter in  Worksheet F on Page 1, “TAX YR OF FILING” column ( If allocation is required, complete Worksheet Y below) ..                                                                                                                                 6

                                                                                                                         ITEMS  NOT  DEDUCTIBLE 
7. A.   Capital Losses  (including Section 1221 and 1231 assets)  - Enter as a positive number  ………..…..…                                                                                                    7A
      B. 5% of Line 8B  (If Section 1221 asset was disposed of in current tax year,  See Instructions) …………                                                                                                  7B
   C.    Guaranteed payments to partners, retired partners, members or other owners  (only include payments
          not already included in net profits figure shown above) ………………………………………………..……                                                                                                                     7C
   D.    Taxes based on income (such as state and local income taxes) ..…………………………………….…...                                                                                                                  7D
   E.    Except for a C Corporation, amounts paid or accrued to a qualified self-employed retirement plan, paid to or                                                                                        7E
         accrued to or for health insurance, and paid to or accrued to or for life insurance.  (See instructions) ………….. 
    F.   Charitable contributions in excess of 10%  (See instructions)  ..……………………………………………                                                                                                                  7F
   G.    4797 “Recovery of Depreciation” from sale or exchange of Sections 1245 or 1250 property                                                                                                             7G
          (See instructions)  ..………………………………………………………………………………………..……. 
   H.    REIT’s and RIC’s – Real estate investment trusts and regulated investment companies must add                                                                                                        7H
          back all dividends, distributions or amounts set aside for the benefit of investors  ……………………… 
   I.    Other expenses not deductible  (attach documentation and/or explanation) …………………………….                                                                                                                  7I
   J.    TOTAL  ADDITIONS  (enter here and on Line 2 above) ………………………………………………………………………….…                                                                                                                                                                        7J
                                                                                                                             ITEMS  NOT  TAXABLE 
                                                                                                                                                                                                             8A
8. A.  Capital gains  (including Section 1221 and 1231 assets) …………………………………………………….
   B.    Intangible income  (Interest, dividends, patents, etc.)   ………………………………………………………                                                                                                                     8B
   C.    Other exempt income  (attach documentation and/or explanation) …...………………….………….…….                                                                                                                 8C

   D.  TOTAL  DEDUCTIONS  - (enter here and on Line 3 above) ......…………………………                                                                                                    ...........................................................                      8D
                                                                                                                             If there is business activity both inside and outside of Akron use this 3-factor formula. 
  WORKSHEET                       Y                            Business   
                                                                                                                             A. LOCATED  EVERYWHERE                                               B. LOCATED  IN  AKRON                                           C. PERCENTAGE (B÷A)
                                                         Allocation   
1.  Average original cost of real and tangible property....……....…… $______________________                                                                                                       $______________________ 
    Gross annual rentals multiplied by 8 …….………………….…… $______________________                                                                                                                 $______________________                                            1 
                                                                                                                                                                                                                                                                    _________    % 
             Totals……..………………………………………….…   $______________________                                                                                                                           $______________________ 
2.  Total wages, salaries, commissions and other compensation 
                                                                                                                                                                                                                                                                  2 
     paid to all employees  ……………………………………………….                                                                              $______________________                                              $______________________                                           _________    % 
3.  Gross receipts from sales and work or services
                                                                                                                                                                                                                                                                  3 
      performed ……………………………………………………………..                                                                                   $______________________                                               $______________________                                           _________    % 

 4. Total of percentages ………………………………………………………………………………………………………………………………………………                                                                                                                                                                                   4 _________    % 

5.  Average percentage (Divide total percentages by number of percentages used.) Also enter between brackets on Line 2, Page 1 ……………….                                                                                                                            5 _________    % 

6.  MultiplyIf the resultLineis5atimesnegativeLinenumber,6 of Worksheetenter theX,negativeand enteronWorksheetthe result here.F, Page  If1,theinresultthe "TAXis greaterYR OFthanFILING"zero, alsocolumnenterandtheenteramountzeroononLinePage2 of1, LinePage2.1. 6

    WORKSHEET   W                             Reconciling Wages, Salaries & Other Compensation (Complete if you had Akron employees) 
 1. Total wages allocated to Akron  (from Federal Return or Business Allocation,  Worksheet Y above, Line 2, Column B) ……….
 2. Total Akron wages                 shown on Form AW-3 (Withholding Reconciliation), line 3.                                                    Akron Withholding  Account # 1- _______ - __
 Explain any difference: 

 Were there any employees that you leased during the year covered by this return?   _________ YES   _________ NO        If YES,  how many? __________ 
          NAME  OF  LEASING  COMPANY                                                                                                                             MAILING  ADDRESS                                                                                   FEDERAL  EIN 

                                                                                                                                                                                                                                                                    Rev 11/2021






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