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GENERAL INFORMATION FOR BUSINESS ENTITIES
Who Must File
All corporations, partnerships, trust, estates or other entities conducting business in, performing services in, or deriving income (or loss) from activities in
the City of Dayton.
Partnerships, joint ventures, associations, or other businesses owned by two or more persons and conducting business in Dayton are required to file city
returns on an entity basis.
This form is for use by Business entities only; individual residents, or nonresidents having Dayton income (or losses), who file as sole proprietors, use
Federal Schedule C, or have other types of income must use individual Form R-I.
Amended Returns
An amended return is necessary for any year in which an Amended Federal Return is filed or in which your Federal Tax liability has changed. An amended
return must be filed within ninety (90) days of the filing date of any amended Federal return and must include a copy of the Amended Federal Return.
Extensions
Extensions (Federal or on Form D1-X) are granted on an automatic basis provided no outstanding liabilities or missing returns exist for any periods.
An extension of time to file does not give you an extension of time to pay. Interest will be assessed on any tax balance remaining unpaid after the original
due date.
The Ordinance makes no provision for extension on the current year’s estimate, which must be filed and any amount due paid by the due date.
Operating Losses
Although Federal law permits the carry-forward or carry-back of certain operating losses, only losses incurred in fiscal years beginning on or after January 1,
2017 may be carried forward under the provisions of the City Income Tax Ordinance. Losses incurred in fiscal years prior to January 1, 2017 cannot be
carried forward. No losses can be carried back.
Penalty and Interest
Penalty and Interest are assessed on any unpaid tax liability after the original due date of the return.
Penalty - 15%.
Interest - Based on annual rate as prescribed by the Income Tax Ordinance. Please contact the tax office for current rates.
Supporting Documents
Documentation is necessary to verify all amounts of taxable or non-taxable income, expenses, and deductions, as applicable.
Additional forms, schedules, or computations may also be needed to support your city return in certain circumstances.
When and Where to File
Returns must be filed on or before April 15, or within 4 months after the fiscal year end with the City of Dayton Income Tax Department.
Send returns with payment to PO Box 643700, Cincinnati, OH 45264-3700. Any tax due must be paid when filed. Checks or money orders should be
made payable to City of Dayton and should accompany this return.
Send returns without payment to PO Box 1830, Westerville, OH 43086-1830.
Incomplete returns or returns received without signatures or without proper supporting information may not be accepted; thereby creating
potential penalty or interest assessments or delays in refund processing.
NOTICE
Municipal due dates fall into compliance with the Federal due dates. This includes net profit filing and all estimated payments.
Rev 8-2019
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