City of Akron BR. If you report business income from self-
Income Tax Division employment, rental or farm activity using Schedules C,
E or F, and file federal Form 1040, you must file Form
Instructions for IR, Akron’s tax return for individuals and joint filers.
WHEN TO FILE:
Form BR File no later than APRIL 1 , 5 2021 if you are a calendar
Akron Business Return th
year filer. Fiscal filers must file by the 15 day
Our office has moved. of the fourth month following the close of their fiscal
Mail for the Akron Income Tax Division should be sent to our new address: tax year.
INCOME TAX DIVISION
CITY OF AKRON DECLARATION OF ESTIMATED INCOME TAX:
1 CASCADE PLZ STE 100
AKRON, OH 44308-1161 Please note the due dates for Estimated Tax payments. Due dates for
Note: The Income Tax Ordinance for tax years through December 31, 2015 has not calendar year-end taxpayers are:
changed and is posted at www.akronohio.gov/1040. The required new Income Tax
Ordinance, in accordance with the amended Ohio Revised Code Section 718, for tax years Tax % of Estimated Due
beginning on and after January 1, 2016 is also posted on the website. Form Tax Due Date
D-1 (Voucher 1) 22-1/2% April 15, 2021
For use in preparing 2020 Returns AQ-1 (Voucher 2) 45% June 15, 202 1
The 2020 income tax rate for the City of Akron is AQ-1 (Voucher 3) 67-1/2% September 15, 202 1
AQ-1 (Voucher 4) 90% December 15, 2021
2.50%. This tax applies to business net profits,
Note: The Income Tax rate increased from 2.25% to 2.50% effective
employee wages and all income taxable to the City. January 1, 2018 for Akron, and the four Akron Joint Economic
The Income Tax Division is located at 1 Cascade Development Districts (JEDDS).
Plaza – Suite 100, Akron, Ohio 44308 - 1161. If
For fiscal year-end filers, the corresponding voucher due
you have any questions concerning this form or
dates are: the fifteenth day of the fourth month, the fifteenth
other municipal income tax matters, or if you need
Akron tax forms, please call 330-375-2539 for day of the sixth month, the fifteenth day of the ninth month
assistance. and the fifteenth day of the twelfth month.
If the amount payable as estimated taxes is at least two
Forms, instructions, tax FAQs and lists of taxable & hundred dollars, payments must be at least 100% of the
non-taxable income are also available on-line at
prior year tax liability or at least 90% of the current year tax
www.AkronOhio.gov/1040.
liability to avoid penalty and interest charges.
1. The Akron income tax rate is 2.50% effective WHAT CONSTITUTES NET PROFITS:
January 1, 2018. Prior to January 1, 2018, the Net profits are based on Adjusted Federal Taxable
tax rate was 2.25%. Income, as is determined under the municipal code
2. Accompanying WORKSHEETS must be (Ohio Revised Code Section 718.01), which is
completed and used in your calculations on available on-line at http://codes.ohio.gov/orc/718 .
Form BR.
3. Loss carryforward amounts must be reported SIGNATURES:
on WORKSHEET F, found on Page 1.
A tax return has not been “filed,” within the meaning of
4. A business that is not a C corporation and is the law, until it is signed by the taxpayer or an agent
not an individual, must file as if it is a C cor- legally authorized to sign it. If the return is prepared
poration. [OH Revised Code 718.01( )(1E )0 by someone other than the taxpayer, this preparer
WORKSHEET X is designed to help with must also sign and date the return, along with the
those calculations. preparer’s phone, address and Social Security
Number or federal EIN. (Preparers who are pre-
5. Enter the federal Principal Business Activity
Code on the bottom of Form BR, Page 1. registered with the City of Akron may use their name
and city-issued 3-digit Preparer ID instead.)
6. WORKSHEET W must be completed if you
had employees working in Akron or if you EXTENSIONS:
leased any employees who worked in Akron.
However, fiscal filers are exempted from Any taxpayer that has duly requested an automatic six-month
filing WORKSHEET W. extension for filing the taxpayer’s federal income tax return shall
automatically receive an extension for the filing of a municipal
income tax return. The extended due date of the municipal
WHO MUST FILE THIS FORM: income tax return shall be the fifteenth day of the tenth month
after the last day of the taxable year to which the return relates.
All associations (including S corporations), An extension of time to file is not an extension of the time to
corporations, partnerships and any other entity that pay.
has income which is taxable to Akron must file Form
- 1 - Rev /2021 1