For use in preparing 
                                                                                                                           2022 Returns 

                         Tax Return Instructions for Forms DIR-1040 and DNR-1040                                     

These instructions are applicable to City of Dublin returns DIR-1040 and DNR-1040.          Any errors or omissions from these instructions 
do not supersede Ohio Revised Code Section 718 or Dublin City Code Section 38.  These instructions are informational and may not 
be inclusive of all local tax laws.  If you have any questions about completing any of our forms and/or need tax forms, please call (614) 
410-4460.  All forms and instructions are also available at www.dublintax.com.   

Municipal tax is paid first to the city where work is performed or income earned.   Taxpayers may also have an additional tax liability 
to their city of residence based on how much credit the home city allows for taxes paid to where you work or earn your income.          

Do I need to file?  (You only need to file if any of the following  request is received before the original due date of the return.  An 
apply):                                                                    extension of time to file is not an extension of the time to pay any 
1. You filed  and paid  the  previous tax year.  A  final return  is       tax due. 
   required  to  inactivate  a  tax  account  if  you  are  no  longer 
   required to file.                                                       If you are unable to pay any taxes owed, you should still file your 
                                                                           annual return timely with the Income Tax Division and request a 
2. All Dublin residents and part-year residents 18 years of age            payment plan as soon as possible.   
   and older are required to file a tax return. If you are exempt
   because you are under the age of 18 or only received pension            Payment Enclosed: 
   income  or  military  pay,  you  should  file  a  Declaration  of                Mail to: Dublin Division of Taxation 
   Exemption Form (Form DIX-16) which can be found on our                                    PO Box 9062 
   website www.dublintax.com.                                                                Dublin, Ohio 43017-0962 

3. All nonresidents of Dublin who earned income in Dublin, and             Make payable to:  CITY OF DUBLIN 
   Dublin  Division  of  Taxation  was  not  fully  and/or  correctly
   withheld.  (Multiply the largest wage figure shown on your W-           No Payment Enclosed/Refund Request     : 
   2 in Box 5 or 18 by 2.0%.  If the withholding is correct, your                   Mail to:   Dublin Division of Taxation 
   result should equal the withholding shown in Box 19 of your                                PO Box 4480 
   W-2). If your W-2 is not correctly withheld, you will need to                              Dublin, Ohio  43016-4480 
   file a return. If your W-2 statement is correctly withheld, then
   you will not need to file with Dublin.
                                                                           What if I file or pay late? 
4. You were a resident of Dublin and engaged in a business or Dublin imposes penalties and interest on taxes remaining unpaid 
   profession (including rental real estate in Dublin, whether the after the due date.  Thus, if you are unable to pay the full amount 
   business showed a profit or a loss.                                     of tax owed, you should still file your return along with payment 
                                                                           of as much of the tax due as possible. 
5. You  were  not  a  resident  of  Dublin,  but  you  engaged  in  a
   business or profession (including rental real estate) in Dublin,
   whether the business showed a profit or loss.                           Are there any special rules for refunds? 
                                                                           Refunds and credit carryforwards resulting from an overpayment 
Can we file a joint return?                                                of  estimated  tax  may  be  requested  using  Form  DIR-1040 
A married couple may file a joint return regardless of the filing  (residents) or DNR-1040 (non-residents).   
method used on their federal or state return.  Joint returns must          •        Refunds must be greater than $10.00 or they will not be
be  signed  by  both  spouses  and  include  both  social  security                 issued. 
numbers.                                                                   •        There is a three (3) year statute of limitations for claiming
                                                                                    a refund or credit of any overpayment of city tax. 
Do I use Form DIR-1040 or DNR-1040? 
You can use Form DIR-1040 if you are a Dublin resident that had            •        Mail refunds to:  Dublin Division of Taxation
income taxable to Dublin.  If you are a NON-Resident, you should                                        PO Box 4480 
use  form  DNR-1040.    Corporations  (including  S-corporations),                                      Dublin, OH 43016-4480 
partnerships,  joint  venture,  and  fiduciaries  (estates  and  trusts) 
must file using Form DBR-38.  
                                                                           Non- Residents Requesting a Refund:   
When and where do I file?                                                  Please note, in accordance with ORC 718.13; any refund 
Returns must be filed on or before the fifteenth day of the fourth         issued by  the City  of Dublin will  be disclosed to  your 
month following the close of the tax year. For 202  calendar year 2        taxing jurisdiction of residency.   
taxpayers,  this  means  the  return  is  due  April  1 ,  202 .    Any 8 3
taxpayer who has requested an extension for filing their Federal 
income tax return shall automatically receive the same extension 
for the filing of the City tax return (attach a copy). Taxpayers who 
have not received or requested a Federal extension may request 
an extension from the Dublin Division of Taxation provided the 

  What is taxable income? 

  For RESIDENTS,  taxable  income  includes  all  salaries,  wages,       For NON-RESIDENTS, taxable income includes all salaries, wages, 
  commissions and other compensation, before any deduction for            commissions and other compensation, before any deduction for such 
  such  things  like  401(k)  deferrals,  regardless  of  where  it  was  things like 401(k) deferrals, earned in Dublin. Taxable income also 
  earned. The income is taxable whether paid in cash, property or         includes the net profits of all unincorporated businesses such as real 
  other  consideration,  including  the  reasonable  value  of  meals,    estate and equipment rentals, sole proprietorships and trusts if the 
  lodging and the like. Also, taxable income includes the net profits     business was conducted in Dublin.  
  of  all  unincorporated  businesses  such  as  real  estate  and 
  equipment rentals, sole proprietorships, trusts and a resident’s        Determine  net  profits  from  unincorporated  business  in  accordance 
  share of partnership income (whether distributed or not) net of         with the accounting method used for Federal income tax purposes. 
  your  net  operating  loss  carry  forward  from  tax  year  2017.  Net Any  expenses  claimed  must  be  ordinary  and  necessary. Passive 
  operating loss carry backs are not permitted for city tax purposes.     activity  losses  (PAL)  are  only  deductible  in  the  year  allowed  for 
                                                                          Federal purposes. PAL are not allowed to be part of net operating 
  These unincorporated business profits are taxable regardless of         loss carry-forwards for municipal taxation.   
  where  the  business  was  conducted.    You  may  be  entitled  to  a 
  credit for taxes paid to the city where your income was earned.  If     If you are engaged in two or more unincorporated businesses in the 
  you are a partner in a partnership, you may be entitled to a credit     same city, the net loss of one unincorporated business may be used to 
  for city taxes paid by the partnership. Such credits shall be allowed   offset  the  profits  of  another for purposes of  arriving at  overall  net 
  only to the extent of the tax assessed per Dublin City Code Section     profits from  unincorporated  businesses for that  city.  Income from 
  38.081.  Report in Part B Column F, Page 1 of DIR-1040.                 pass-through entities shall not be reflected on your individual non-
                                                                          resident return for tax Year 2018 and forward per Ohio Revised Code 
  Can I reduce my taxable wages with                                      Section 718.01(B)(1)(d).  
  unincorporated business losses? 
  NO. Dublin does not allow the net loss from an unincorporated 
  business  to  be  used  to  offset  wages,  salaries,  commissions  or 
  other compensation.  

  City taxable income does not include proceeds of insurance 
  policies if the employee paid all the premiums.  City taxable 
  income also does not include compensation for personal injury 
  and property damages.  Expenses, costs, and losses incurred in 
  connection with income not subject to city income tax may not 
  be used to reduce your city taxable income. 

                                                TAXABLE INCOME 
                                                                                                         
 Adoption assistance payments (unless         Director’s fees                                    Severance pay 
  part of a cafeteria plan)                    Excess employee discounts                          Sick and/or vacation pay
 Bonuses                                      Golden parachute payments                          Stipends - if work required (vow of 
 Compensation paid in property or the         Income from guaranteed annual wage                  poverty not recognized) 
  use thereof at fair market value to the       contracts                                          Stock bonus incentive plans 
  same extent as taxable for federal tax       Income from jury duty                              Stock options 
  purposes and so indicated on the  W-2        Income from wage continuation plans                Strike benefits paid by employer 
  form                                          (includes retirement incentive plans               Supplemental unemployment paid by 
 Contributions made by or on behalf of         and buy-outs)                                       employer 
  employees to a qualified deferral plan       Income received as a result of a                   Taxes paid by employer on employee's 
  (401K and the like) - taxed in year           covenant or agreement not to                        behalf 
                              
  earned, deferral not permitted.               compete, which relates to employee                 Tips
  Exception: Employer-matching                  wages                                              Union steward fees 
  contributions offered under a cafeteria      Interest on below market loans                     Clergy income per Ohio Revised Code 
  plan are not taxable.  Deferrals even        Moving expense reimbursements                       §718.01(R)(2)(e) 
  under a cafeteria plan are always             (follow Federal rules but non-                     Gambling Winnings.  Losses may not 
  taxable                                       reimbursed expenses are not                         offset winnings
 Contributions made by or on behalf of         deductible)                                        Prizes and winnings from sweepstakes 
  employees to a tax-deferred annuity or       Pre-retirement distributions from
  stock purchase plan (includes any plan        retirement plans (except previously
  where employee has the option to              taxed income from deferred plans)
  defer)                                       Prizes, awards and gifts - if connected
 Contributions made by or on behalf of         with employment
  employees to a non-qualified deferred        Profit Sharing
  compensation plan                            Royalties (unless derived from
                                                                           
 Cost of group term life insurance over        registered copyrights, patents or
  $50,000.00 (unless part of a cafeteria        trademarks)
  plan)
                        Please note:  This list is not all inclusive and is to be used as reference ONLY  

                                             NON-TAXABLE INCOME 

 Alimony                                  Insurance benefits - unless your            Royalties - if derived from intangible
 Annuities - at time of distribution       employer paid the premiums.  (Pro-           property
 Capital gains                             rating is allowed if you paid a portion of  Short-term disability payments paid
 Dividends                                 the premiums)                                after 7/1/07
 Government allotments                    Interest                                    Social Security benefits
 Exempt rental allowance for clergy       Long-term disability payments paid          State unemployment benefits
  per IRS                                   after 1/1/04                                Subchapter S corporation income
 Income earned while under 18 years       Meals and lodging required on premises       (effective 1/1/03) is no longer subject
  of age                                   Military pay including reserve pay           to the tax at the local level
 Income of religious, fraternal,          Patent and copyright income                 Welfare payments
  charitable, scientific, literary or      Pension income - includes lump sum          Worker’s Compensation
  educational institutions to the extent    distributions                               Income from serving as a precinct
  that such income is derived from tax-                                                  election official less than $1,000
  exempt real estate, tax-exempt
  tangible or intangible property or
  tax-exempt activities
                       Please note:  This list is not all inclusive and is to be used as reference ONLY 

                                  INSTRUCTIONS FOR PREPARING CITY OF DUBLIN INCOME TAX RETURN   
  Line 1        Enter total amount of wages, salaries and other employee compensation as reported on Page 2.   
  Line 2        Select reason for adjustment and complete Page 2  
  Line 3        Enter the amount from Schedule C and attach a copy of ALL Schedule C’s from your federal return   
  Line 4        Enter the amount from Schedule E and attach a copy of ALL Schedule E’s from your federal return   
  Line 5        Enter the amount of any other taxable income and attach a copy of ALL applicable Federal  Schedules from your   
                federal return 
  Line 6        Enter your prior year loss carry-forward along with calculation documentation (See below for limitations)   
  Line 7        Add lines 3, 4, and 5 and then subtract line 6 if applicable  
  Line 8        TAXABLE INCOME:  Add Lines 1 and 7  
  Line 9        Multiply line 8 by 2% (.02) 
  Line 10       Enter tax withheld for Dublin from W-2’s  
  Line 11       Enter all tax withheld or paid to other cities.  Credit limit is the lesser of the amount withheld up to 2%.   
  Line 12       Enter estimated taxes paid 
  Line 13       Enter prior year credits and/or any extension payments  
  Line 14       Add lines 10 through 13 
  Line 15       Subtract line 14 from 9.  If line 14 is less than line 9, enter balance due.  If line 14 is greater than line 9, skip line 17   
                and enter the overpayment as a negative number on line 17                 
  Line 16       Enter penalty and interest, if applicable.  All taxes paid after April 18  are subject to a 15% penalty.  Taxes due that  th  
                are paid after April 18  are subject to interest at a rate of .583% per month.  The annual interest rate is 7%.   th   
                                                                                          
  Line 17       Add lines 15 and 16 if there is a balance due; however, If line 15 is a negative number enter the overpayment as a 
                                                                                          
                negative number on line 17 
                                             
  Line 18a, b   Indicate disposition of overpayment either by requesting a refund or credit of the overpayment 
                                                                                          
  Lines 19      Complete only  if  you  are  required  to  make  estimated  payments.    Estimated  payments  are  required  for  those   
  through 25    individuals who anticipate any taxable income which is not subject to withholding of income tax or where the income   
                tax is not fully paid to another city.  If Line 24 is less than $200, no estimated payment is required   
  Line 26       Add lines 17 and 25.  Make check payable to the City of Dublin  

Completing Form DIR-1040 & DNR-1040 (Page 1)                         4. If you moved, enter the date of your move.  Provide your
1. Please enter the information in the spaces provided for              former address.  If you  are allocating your income as  a
   your  name,  current  address,  email,  phone  number  and           result  of  your  move,  you  will  need  to  attach
   Social Security Number.  If you are filing a joint return, you       documentation  to  your  return  explaining  the  allocation
   must  provide  your  spouse’s  name  and  social  security           (such as a copy of a paystub dated close to your move
   number also.                                                         date).

2. If you are anticipating a refund for the year in which you        5. If  you  are  requesting  that  your  account  be  inactivated,
   are filing, place an “X” in the box marked REFUND located            indicate the reason.  Examples may be because you are
   in the upper middle section.  The requested amount of the            retired,  sold  your  Dublin  business  or  rental  property.
   refund should appear on Line 18B.   If  you  are  amending           Attach supporting documentation such as Federal Form
   a  tax  year,  place  an  “X”  in  the  box marked AMENDED.          1040,  W-2P  or  Statement  of  Social  Security  Earnings.
   If  you  are  amending  the  City  return  based  upon  an           Additionally,  if  you  are  requesting  that  your  return  be
   amended return that you filed with the I.R.S.,  you  must            inactivated due to your moving from the jurisdiction with
   include  a copy  of  the  amended  Federal  return, including        no  intent  to  return,  although  maintaining  a  mailing
   any applicable schedules that pertain to the amendment.              address within the jurisdiction as your address of record,
   If you are filing an amended City return based upon an               please enter the date of your move and the reason and
   audit  that  the  I.R.S.  conducted,  you  must  include             attach  supporting  documentation  with  regard  to  your
   documentation  pertaining  to  the  audit  and  note  any            relocation.
   changes that were made by the I.R.S. to reduce or increase
   your taxable income.                                              6. For  refund  requests  or  adjustments  to  taxable  income,
                                                                        please  complete  “Adjustments  to  Taxable  Income”  on
                                                                        Page 2.
3. Indicate your filing status.

Declaration  of  Estimated  Tax  and  Quarterly  Payment             Third Party Designee 
Vouchers                                                             If  you  want  to  allow  a  friend,  family  member  or  any  other 
Taxpayers who anticipate owing greater than $200.00 city tax         person you choose to discuss your tax return with the City of 
to Dublin must complete this form.  Nonresidents who have            Dublin, check the “YES” box in the “Third Party Designee” area 
taxable income in Dublin must also complete this section.            of your return.  Also, enter the designee’s name and phone 
                                                                     number.  If you want to allow the paid preparer who signed 
The declaration should be filed by April 15th.  Your first quarter   your  return  to  discuss  it  with  the  City  of  Dublin,  just  enter 
payment  should  be  submitted  with  the  declaration.    No        “Preparer” in the space for the designee’s name.  You do not 
extensions  of  time  to  file  or  pay  will  be  granted.    Each  have to provide the other information requested.   
subsequent  quarterly  payment  should  be  filed  using  the 
Quarterly Installment of Estimated Tax Vouchers (Form DIQV-          If you check the “YES” box, you and your spouse, if filing a joint 
17; available at www.dublintax.com).  Your second, third and         return, are authorizing the City of Dublin to call the designee 
fourth payments are due on the 15  day of June, September th         to answer any questions that may arise during the processing 
and January.  Each estimated tax payment must show a credit          of your return.  You are also authorizing the designee to: 
carryforward and/or be accompanied by a payment of at least          •  Provide  the  City  of  Dublin  any  information  that  is
one-fourth  (1/4)  of  the  total  estimated  tax  shown  on  your      missing from your return, 
                                                                     •
declaration.  To be considered as filed in good faith and not           Call  the  City  of  Dublin  for  information  about  the
                                                                        processing of your return or the status of your refund or 
subject to penalty and interest, your timely paid estimated tax 
                                                                        payment(s), 
must not be less than 90% of the total tax liability shown on        •  Receive copies of notices or transcripts related to your
your tax return.  We will also consider your estimated taxes as         return, upon request, and 
filed  in  good  faith  if  your timely  payments  equal  or  exceed •  Respond to certain City of Dublin notices about math
100% of the tax shown on your prior year return.  Failure to            errors, offsets and return preparation. 
make timely estimated tax payments will result in penalty and        You are not authorizing the  designee to receive any  refund 
interest assessments.                                                check,  bind  you  to  anything  (including  any  additional  tax 
                                                                     liability) or otherwise represent you before the City of Dublin. 
                                                                     The authorization will remain in effect for the specific return 
Sign Your Return                                                     and  tax  year  on  which  it  appears,  unless  rescinded  on  a 
Your return is not considered a complete return unless you           subsequent return for the same tax year or in writing by the 
sign it and attach all W-2 statements and applicable federal tax     taxpayer.  
documents.  If you are filing a joint return, your spouse must 
also sign.                                                           Paid Preparers Must Sign Your Return.      Anyone you pay 
                                                                     to  prepare  your  return  must  sign  and  date  it  in  the  space 
                                                                     provided,  and provide  their  Paid  Preparer  Tax Identification 
                                                                     Number (PTIN). 

Completing Form DIR-1040 & DNR-1040 (Page 2) 
NOTE:  Wages for city tax purposes may differ from the Federal Medicare wages reported  in Box 5 of your W-2 as adjusted under
§718.03 of the Ohio Revised Code.  City taxable wages include all wages that may be deferred or excluded from Federal and State
taxable wages under  401 of the Internal Revenue Code.  These deferrals appear in Box 12 of your W-2 with codes D, E, F, G and S. §
You may be subject to additional tax due to residency if your employer does not collect and remit courtesy withholding or your 
employer has incorrectly reported taxable income. 

Enter Taxable Qualifying Wages (Page 2) 
Complete the “Enter Taxable Qualifying Wages” section of the return.  You should include the name(s) of each employer, the cities in 
which you worked, enter “qualifying wages” and tax withheld.  Deduct any adjustments to income and then determine your net taxable 
income by subtracting any adjustments to income from qualifying wages.  Enter the credit limit for taxes paid to other cities (lesser of 
the amount withheld up to 2%.)

Completing Schedule C, E, F and PARTNERSHIP K1 INCOME on Form DIR-1040 & DNR-1040 (Page 3) 
RESIDENT INDIVIDUAL TAXPAYERS:                                        Federal Schedule F (Very Rare): Taxable income has to start 
Federal  Schedule  C:  Taxable  income  has  to  start  with  the     with the income reported for Federal purpose on line 26. 
income reported for Federal purpose on line 31. 
                                                                      For resident individual taxpayers you combine the gains and 
Federal Schedule E:                                                   losses reported on Federal Schedules C, E, & F on the above 
Part I: Taxable income has to start with the income reported          referenced  lines.  If  the  figure  is  positive  then  the  allowable 
for  Federal  purpose on  line  26. This line  shall be  utilized  in credit to be given to the taxpayer is limited to the amount that 
calculating taxable income because of the passive activity loss       they are subject to tax (Net). If there was a prior year NOL then 
limitation rules.                                                     this amount is to be limited to 50% of the current year taxable 
                                                                      income  or  50%  of  the  NOL,  whichever  is  less  per  the  Ohio 
Part II:  Taxable income has to start with the income reported        Revised Code phase-in rules for tax years 2018, 2019, 2020, 
for Federal purpose on line 32, excluding distributions from          2021 and 2022. If the current year figure is an overall loss then 
S-Corporations  unless  your  municipality  years  ago  passed        this amount will be allowed as a NOL carry-forward to the next 
taxation of this source of income by ordinance or vote.               tax  year  to  be  offset  against  future  year  income  from  net 
                                                                      profits. Any unutilized NOL may be taken as a carry-forward 
Part III: Taxable income has to start with the income reported        based upon the allowable limitations. 
for Federal purpose on line 37. 

NON-RESIDENT INDIVIDUAL TAXPAYERS:                                    Part III: Per Ohio Revised Code Section 718.01(B)(2) the net 
Federal  Schedule  C:  Taxable  income  has  to  start  with  the     profit or loss of pass-through entities shall not be reported on 
income  reported  for  Federal  purpose  on  line  31.  Per  Ohio     a  municipal  return  when  reporting  other  sources  of 
Revised  Code  Section  718.02  the  individual  taxpayer  is         income/loss. 
required to allocate income based upon the ratio of property, 
sales and payroll within and without the taxing jurisdiction on       Federal Schedule F (Very Rare): Taxable income has to start 
Schedule Y. Only the apportioned income/loss may be utilized          with the income reported for Federal purpose on line 26. Per 
in calculating taxable income/loss.                                   Ohio Revised Code Section 718.02 the individual taxpayer is 
                                                                      required to allocate income based upon the ratio of property, 
Federal Schedule E:                                                   sales, & payroll within and without the taxing jurisdiction on 
Part I: Taxable income has to start with the income reported          Schedule Y. Only the apportioned income/loss may be utilized 
for  Federal  purpose on  line  22. This line  shall be  utilized  in in calculating taxable income/loss. 
calculating taxable income because of the passive activity loss 
limitation rules. Taxation of a non-resident taxpayer’s income        For  non-resident  individual  taxpayers  you  combine  the 
from  rental  properties  has  to  be  tracked  by  each  property    applicable gains and losses reported on Federal Schedules C, E, 
located  in  each  taxing  jurisdiction.  Only  rental  properties    & F on the above referenced lines. If there was a prior year NOL 
located within your municipal taxing jurisdiction shall be used       for this taxpayer then this amount is to be limited to 50% of 
in the calculation of taxable income/loss.                            the current year taxable income or 50% of the NOL, whichever 
                                                                      is less per the Ohio Revised Code phase-in rules for tax years 
Part II:  Per Ohio Revised Code Section 718.01(B)(2) the net          2018, 2019, 2020, 2021, and 2022. If the current year figure is 
profit or loss of pass-through entities shall not be reported on      an overall loss then this amount will be allowed as a NOL carry-
a  municipal  return  when  reporting  other  sources  of             forward to the next tax year to be offset against future year 
income/loss.                                                          income from net profits. Any unutilized NOL may be taken as a 
                                                                      carry-forward based upon the allowable limitations 

Schedule Y – Business Allocation Formula                               Column D- Divide the sum of line b for Columns A-C by the 
Provide  a  completed  DIR-1040,  Schedule  Y,  to  properly           number of factors used.   
allocate  your  city  taxable  income.  In  order  to  promote 
uniformity and consistency in the calculation of net profits, it       Example 1: Line 5 shows no wages companywide. If Line b for 
is the City of Dublin’s policy to strictly interpret the changes in    Dublin shows 30%, 60%, and n/a for Columns A-C respectively, 
Ohio Revised Code §718.02.  Commencing with tax year 2004,             you  would  divide  90%  (30%  +  60%)  by  2  (since  only  two 
the use of Separate Accounting in the calculation of Net Profits       columns had numbers).   
is no longer an available option. 
                                                                       Example 2: Line 5 reports wages companywide.  None of those 
Column A, Line a- List the average original cost of all real and       wages are earned in Dublin.  Thus, if Line b for Dublin shows 
tangible personal property owned or used by the taxpayer that          30%,  60%,  and 0% for  columns  A-C respectively, you would 
was  situated  within the  city limits.  Include on each line  the     divide 90% (30% + 60% + 0%) by 3 (since all three columns had 
annual  rental  on  rented  and  leased  real  property  situated      numbers… even though Column C’s number was zero). 
within the city limits multiplied by 8. 
                                                                       Column E- Multiply the amount shown on the taxable form 
Column A, Line b- Divide Column A, Line a, by the amount of            Schedule  C,  Schedule  E,  etc.  by  the  percentage  shown  in 
Line 3.  If the amount of Line 3 is zero, enter “n/a” on this line.    Column D.  If the amount is zero or less, enter zero on Form 
                                                                       DIR-1040, Page 1, Column H or I.  If Column D is more than 
Column  B,  Line  a- List  the  wages,  salaries  and  other           zero, enter the amount on Form DIR-1040, Columns H or I. 
compensation paid to W-2 employees for services performed 
within  the  city  limits  except  compensation  exempt  from 
municipal taxation under O.R.C. §718.11.  

Column B, Line b- Divide Column A, Line a, by the amount of 
Line 4.  If the amount of Line 4 is zero, enter “n/a” on this line. 

Column C, Line a- List the gross receipts from sales made or 
services performed within the city limits. 

Column C, Line b- Divide Column C, Line a, by the amount of 
Line 5.  If the amount of Line 5 is zero, enter “n/a” on this line 
. 

Adjustments to Taxable Wages (Page 2)                                  Lines 7-9 (Part-Year Residents).  Complete these lines only if 
Lines 1-3 (Under Age 18). You may reduce your taxable wages            you were a part-year resident.  If you moved, enter your total 
by the amount of wages you earned while under the age of 18.           wages for the year on line 7 and enter the wages while not a 
To do so, you must enter your date of birth on Line 2, and             resident on line 8.  Subtract line 8 from 7; and then transfer 
attach a copy of your driver’s license or birth certificate.  Do       the figure to line 1; page 1.   
not send originals — they will not be returned.  A notarized 
statement from either parent stating your date of birth may be         Lines  10-19  (Nonresident  Days  Worked  Out).      Lines  10-19 
substituted  for  the  copy  of  your  driver’s  license  or  birth    guide you through a formula based on a work year consisting 
certificate.                                                           of  260  days  (representing  five  (5)  days  per  week  times  52 
                                                                       weeks).  Sick,  vacation and holiday pay are prorated by the 
Lines 4-6 (Improperly Withheld Taxes). Complete these lines            formula associated with this job.  Be sure to attach a copy of 
only  if  your  employer  withheld  tax  in  error  to  Dublin.    You the  202   Days  Out  of  Dublin  Calendar  for  a  listing  of  your 2
MUST attach W-2s and supporting documentation.  You also               various other locations worked, time off for vacation, holidays 
must  indicate  the  reason  withholding  was  improperly              and sick leave.  This form is located on our website.   
withheld.  If the reason is related to an improper work location; 
you MUST indicate the physical work location.   

 Net Operating Losses for Individuals 
 As part of the municipal income tax reform bill the 130th General Assembly passed House Bill 5 (H.B. 5) to establish uniformity in the  
 administration and calculation of all municipal income tax.  As such, all municipal corporations are required to allow a Net Operating 
 
 Loss (NOL) deduction with a five-year carryforward period. The H.B. 5 provision requiring the NOL deduction is effective for losses 
 incurred in taxable years beginning on or after January 1, 2017.  Tax year 2018 is the first year in which the loss can be utilized. To  
 lessen the revenue impact for those municipal corporations that had not previously allowed an NOL deduction, H.B. 5 included a five- 
. year phase-in period wherein the amount of newly permitted NOLs claimed in taxable years 2018 through 2022 may not exceed  
 “more than [50%] of the amount of the deduction otherwise allowed[.]” R.C. 718.01(D)(3).