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                   Instructions for       When and Where to File This Return 
                                                                            This return must be filed on or before the fifteenth day of the 
                                                                            fourth month following the close of the tax year. For calendar 
                   Form DBR-38                                              year taxpayers, this means the return is due April 18 . th For 
                                                                            2022 returns, calendar year returns are due April 18, 2023. 
                                                                           
                                                                            Any business that has duly requested an automatic six-month 
     For use in preparing                                                   extension for filing their business federal income tax return 
                                                                            shall automatically receive an extension for the filing of the 
     2022 Dublin Business Returns                                           city  income  tax  return.  The  extended  due  date  of  the  city 
                                                                            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. 
               Dublin’s Tax rate is 2.0%                                    
                                                                            No Payment Enclosed/Refund Request: 
  Businesses conducting activities within Dublin are liable for the 
  income tax. These instructions are applicable to Dublin.                       Mail to: City of Dublin Division of Taxation 
                                                                                            PO Box 4480 
  All  forms,  instructions  and  tax  ordinances  for  Dublin  are                         Dublin, Ohio  43016-4480 
  available on our website at www.dublintax.com. If you have 
                                                                           
  any questions about completing any of our forms please call 
  (614) 410-4460.                                                                Fax:   614-410-4956 
                                                                             
  When This Return is Required                                              Payment Enclosed: 
    Associations (including Partnerships, Joint Ventures, etc.) 
    Corporations (including S-Corporations)                                     Mail to:  City of Dublin Division of Taxation 
    Fiduciaries – Estates and Trusts (including Grantor Trusts)                             PO Box 9062 
                                                                                             Dublin, Ohio 43017-0962 
  The following business enterprises must file an annual return                 
  on form DBR-38 and a Declaration of Estimated Tax for the                   Payable to:  CITY OF DUBLIN 
  current year: 
                                                                           
                                                                           An extension of time is not an extension of time to pay any tax 
  1. ASSOCIATIONS  deriving  income  from  work  done  or 
                                                                           due.  If  you  are unable  to  pay  any  taxes  owed,  you  are  still 
     services performed or rendered and business conducted 
                                                                           required to file your return timely to avoid late filing charges. 
     in Dublin. 
                                                                             
  2. CORPORATIONS          and FIDUCIARIES     (ESTATES,                   If  the  full  amount  of  the  business  tax  liability  is  not  paid  by 
     TRUSTS  and  GRANTOR  TRUSTS) deriving  income  or                    remittance of the estimated tax for the City of Dublin, any unpaid 
     losses from work done or services performed or rendered               balance should be filed and paid by the due date, unless the 
     and business conducted in Dublin. All taxpayers engaged               balance due is $10.00 or less. 
     in  business,  including  S-Corporations  and  Partnerships,          
     must file an annual return even if a loss is claimed on the           Refund Requests 
     business.                                                             Refunds due to an overpayment of estimated tax or payments 
                                                                           made may be requested, providing any overpayment is greater 
  When a Return is Not Required                                            than $10.00 and you have checked the refund box in the upper 
  Nonprofit  businesses  (as  defined  in  I.R.C.  §501I)  are  not        right section of the DBR-38 and recorded the refund amount 
  required  to  file  an  annual  city  tax  return  if  a  copy  of  the  properly on Line 6B. 
  organization’s approved I.R.S. determination letter is on file           
  with  the  City.  However,  should  such  a  business  have              No refund or carryforwards of overpayment to subsequent years 
  unrelated business income (as defined in I.R.C. §512), said              shall be allowed unless a written request is presented to the 
  business is required to file a city income tax return and pay            Dublin Tax Division within three (3) years after the tax was due 
  tax thereon.                                                             or paid, whichever is later, as defined in Dublin Tax Ordinance  
                                                                           §38.096(B)(1). 
  Tax exempt activities:  if you are in an exempt status   per             
  O.R.C.  §715.013  (such  as  banks,  trucking  or  insurance             Mail refunds to:      City of Dublin 
  companies) please provide documentation designating your                                           Division of Taxation 
  exempt status.                                                                                 PO Box 4480 
                                                                                                 Dublin, Ohio 43016-4480

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 Penalties and Interest.                                               What to Attach to Your Return. 
 Penalties are provided by ordinance for failure to file and pay       Partnerships/Associations should attach Pages 1 through 5 
 tax due on a required return, for filing late and for filing a false  of their Federal Form 1065, and copies of all K-1s. 
 or fraudulent return. 
                                                                           Preparers should note each partner’s share of city 
     Corporations, associations, trusts and estates                        income and city tax paid on each partner’s behalf 
                                                                           on their respective K-1s. 
     located within or doing business within Dublin 
                                                                            
     will incur a penalty of $25.00 per month up to a 
     maximum of $150.00 for failing to file this return                Corporations should  attach  copies  of  Pages  1  through  5  of 
     in a timely fashion.                                              their Federal Form 1120 or Pages 1 through 4 of their Federal 
                                                                       Form 1120S and copies of all K-1s. 
 Late payments or unpaid tax after the due date may result in an        
 additional 15% penalty and 7% interest.                               Fiduciaries/Trusts/Estates should attach a copy of Page 1 of 
                                                                       their Federal Form 1041. 
 Period Covered by This Return.                                        Per  Dublin  Tax  Ordinance  §38.091(F)(6),  any  other 
 Returns are required to cover the same period covered by your         documentation,  including  schedules,  other  municipal  income 
 Federal income tax return.                                            tax  returns,  or  other  supporting  documentation  necessary  to 
                                                                       verify credits, income, losses, or other pertinent factors on the 
 What is Taxable Income?                                               return shall also be included to avoid delay in processing, or 
 Dublin imposes a tax only on the portion of the allocated net         disallowance by the Tax Administrator of undocumented credits 
 profits from business or professional activities conducted within     or losses 
 its boundaries. Net operating loss carryforwards are allowed in        
 accordance  with  Ohio  Revised  Code  Section  718.01.  Net          All taxpayers should attach complete copies of  the following if 
 operating  loss  carrybacks  are  not  permitted.  In  addition,  the they are attached to their federal tax return: 1) schedule of other 
 following applies:                                                    income; 2) schedule of other deductions; 3) schedule of Federal 
                                                                       Form 1125-A other costs; 4) Federal Form 8825; 5) Federal Form 
 A. In the case of RESIDENT and NONRESIDENT                            4797; 6) Federal Schedule E; 7) Federal Schedule D; 8) Federal 
    ASSOCIATIONS {PARTNERSHIPS, LIMITED                                Form 1125-A; 9) Federal Schedule M- 3; 10) Federal Form 8949; 
    PARTNERSHIPS, AND LIMITED LIABILITY                                and 11) copies of all 1099-MISC forms issued to central Ohio 
    CORPORATIONS (LLCs) treated as partnerships for                    residents. 
    Federal income tax purposes}: Dublin requires that the 
    partnership (or LLC) pay all tax due on behalf of all 
    affected partners. Guaranteed payments to partners must 
    be included in net profits.                                        Completing Form DBR-38 
                                                                       Indicate year of tax return with beginning and ending dates. Fiscal 
 B. In the case of CORPORATIONS {including S-                          year taxpayers use beginning year of the fiscal period as the tax 
    CORPORATIONS and LIMITED LIABILITY COMPANIES                       year reported on your attached Federal return. 
    (LLCs) treated as corporations for Federal income tax               
    purposes} AND FIDUCIARIES (ESTATES AND TRUSTS,                      1. Please  enter the  information  in  the  spaces provided  for 
    including GRANTOR TRUSTS): Dublin requires that the 
                                                                           name, current address and EIN/FID number. 
    corporation or fiduciary pay all tax due on their taxable 
    income. Sub-Chapter S-Corporations are taxed as regular             
    C-Corporations for city tax purposes, and must adjust their         2. Check the appropriate box that corresponds to the filing 
    income accordingly.                                                    status of the business. This form is NOT appropriate for 
                                                                           Schedule C filers. Schedule C is reportable on Form DIR-
  
                                                                           1040 for individuals. 
 Consolidated Returns (Corporations Only)                               
 An  affiliated  group  of  corporations  may  file  a  consolidated    3. If you are anticipating a refund for the year in which you 
 income  tax  return  if  that  affiliated  group  for  the  same  tax     are filing, place an “X” in the box marked REFUND located 
 reporting period filed a consolidated return for federal income           in the upper right section. The requested amount of the 
 tax  purposes.  The  city  return  is  required  to  be  completed        refund must appear on line 6B. 
 based on the common parent federal income tax return of the            
 affiliated  group  as  filed  with  the  Internal  Revenue  Service.      If you are amending a tax year, place an “X” in the box 
 “Affiliated Group of Corporations” means an affiliated group as           marked   AMENDED      which  is  located  in  the  upper  right 
 defined  in  section  1504  of  the  Internal  Revenue  Code.             section and be sure to indicate the tax year that you are 
 “Consolidated  Federal  Income  Tax  Return”  means  a                    amending in the space provided. If you are amending the 
 consolidated return for federal income tax purposes pursuant              City return based upon an amended return that you filed 
 to section 1501 of the Internal Revenue Code.                             with the I.R.S., you must include a copy of the Amended 
                                                                           Federal  Return,  including  any  applicable schedules  that 
                                                                           pertain to the amendment. If you are filing an amended 
 
                                                                           City return based upon an audit that the I.R.S. conducted, 
                                                                           you  must  include  documentation  pertaining  to  the  audit 
                                                                           which must identify when the I.R.S. audit was concluded. 
                                                                           Note any changes that were made by the I.R.S. to reduce 
                                                                           or increase your taxable income.

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  4. Complete the box that pertains to the filing of a city return    Line 6A -      Enter amount of the overpayment from Line 6 you 
     in  the  previous  year,  the  consolidated  corporate  return                  want credited to your next year’s tax estimate. 
     question  and  whether  or  not  the  account  should  be        
     inactivated. If your account should be inactivated, provide      Line 6B -      Enter the amount of the overpayment from Line 
     an explanation. If this is a final return, give the reason why.                 6 that you want refunded. 
     If you sold the business, provide the name, address and           
     phone number of the purchaser on a separate attachment.          Part B: Questions 
     Also, indicate if the sale was a sale of assets or of stock.     Complete  this  section  and  answer  all  questions  that  are 
                                                                      contained in this area regarding the corporation. 
  5. List the city or cities of income where business is being 
     conducted.                                                        
                                                                      Paid Preparer Authorization 
  6. If the address of the business operation is different from       If the corporation wants to allow the City of Dublin to discuss 
     the  mailing  address,  please  provide  the  complete  local    its tax return with the paid preparer who signed it, check the 
     business address.                                                “YES” box in the signature area of the return. This authorization 
                                                                      applies only to the individual whose signature appears in the 
     If you are unsure where a local address is located,              “Paid Preparer’s Use Only” section of the return. It does not 
     please visit  the  Address  Checker  on  our  website            apply to the firm, if any, shown in that section. If the “YES” box 
     www.dublintax.com       or  call our  office  at  (614)410-      is checked, the corporation is authorizing the City of Dublin to 
     4460. Mailing addresses, used for postal purposes,               call the paid preparer to answer any questions that may arise 
     cannot be used to determine taxing jurisdictions.                during  the  processing  of  its  return.  The  corporation  is  also 
     Mailing  addresses  of  Dublin,  Ohio  can  fall  in             authorizing the paid preparer to: 
     another taxing jurisdiction as well as in non-taxing              
     areas (townships).                                                 •   Give the City of Dublin any information that is missing 
                                                                            from the return, 
                                                                        •   Call  the  City  of  Dublin  for  information  about  the 
Part A: Tax Calculation                                                     processing of the return or the status of any refund or 
Please complete Page 2 and Schedule E (if applicable) before                payment(s), and 
proceeding to this section.                                             •   Respond to  certain City of  Dublin notices about math 
                                                                            errors, offsets, and return preparation. 
  Column B –   Enter total net taxable income from net profits         
             of corporations, associations (partnerships,             The corporation is not authorizing the paid preparer to receive 
             joint ventures, etc.) and fiduciaries (from              any refund check, bind the corporation to anything (including 
             Schedule X and/or Schedule Y). Entry must                any  additional  tax  liability)  or  otherwise  represent  the 
             NOT be less than zero.                                   corporation before the City of Dublin. 
                                                                       
     Unincorporated losses cannot offset corporate 
     income. Corporate losses cannot offset                            
     unincorporated income.                                            Schedule  X         –  Reconciliation  with  Federal 
                                                                       Income Tax Return per O.R.C. §718. 
 
                                                                       Enter in this section all those items shown on your Federal tax 
  Column C –   Enter the tax due – Column B multiplied by 
                                                                       return (Forms 990T, 1041, 1065, 1120, 1120REIT or 1120S) 
             2.0%. 
                                                                       which are non-taxable or non-deductible for city tax purposes. 
 
                                                                       Associations reconciling from Line 1 of the “Analysis of Net 
  Line 1 –   Enter total net tax due. 
                                                                       Income (Loss)” section of Schedule K of Form 1065 should 
                                                                       complete all lines as applicable except Line 4D. Taxes paid by 
  Line 2 –        Enter all declaration and extension payments 
                                                                       associations on this return are considered to be paid on behalf 
             made for this tax year, and any overpayment 
                                                                       of the members of the association and should not be deducted 
             carried forward from your prior year return. 
                                                                       on Line 14 of Federal Form 1065 or Line 11 of Federal Form 
                                                                       8825. 
  Line 3 –         Subtract Line 2 from Line 1 to arrive at the net 
             tax due. However, if the result is an                    
                                                                       Line 1 –       Income per attached Federal tax return per 
             overpayment, carry to Line 6. 
                                                                                               Dublin Tax Ordinance §38.03(A). 
 
  Line 4 –   Enter penalty, interest and late filing fee, if 
             applicable. All taxes unpaid after April 15 are           Line 2 A –    Items not deductible (from 4J below).  
                                                         th
                                                                        
             subject to a 15% penalty. Taxes due for Dublin            Line 2 B –    Items not taxable (from Line 5F below).  
             remaining unpaid after they become due shall               
             bear interest at the rate of 5%. The late filing          Line 2 C –  Record excess of Line 2A or 2B. 
             fee of $25.00 per month up to a maximum of                 
             $150.00 may apply.                                        Line 2 D –   Partnership income or loss adjustment 
                                                                                     (add back a partnership loss or deduct 
  Line 5 –   Enter total amount due – Line 3 plus Line 4.                            a gain). 
                                                                      
  Line 6 –         Enter overpayment, if applicable, from Line 5.

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Line 2 E- Suspended I.R.C. §179 expense and Line 4H – Add any deduction for a pass-through entity not
charitable contributions from prior years allowed as a deduction for a C-Corporation
allowed in this tax year. under the Internal Revenue Code (e.g. specially
allocated expense items from 1065 line 13d -
Line 2 F- Other City taxable income not in Line 1 (such as applies to associations only).
I.R.C. §291 recalculation of I.R.C. §1250 gain
for S-Corporations or partnerships treated as C- Line 4I – Other expenses not deductible (with
Corporations per Dublin Tax Ordinance explanation). Do not include expenses on
§38.03(A)(11). income earned in other taxing districts (see Line
5E instructions).
Line 2 G- Net operating loss carry-forwards allowable in
accordance with O.R.C. §718.01. Please
provide documentation with your return. Line 4J – Total Additions – add Lines 4A through 4I –
carry result to Line 2A.
Line 3- City net taxable income.
Items not taxable are deducted from taxable
You may calculate the net operating loss income. They should be entered as follows:
carryforward beginning with tax year 2017. The
first year that a net operating loss carryforward Line 5A – Non-taxable gains from sale or exchange of
may be utilized is tax year 2018. capital or other assets per Dublin Tax Ordinance
§38.03(A)(4).
Items not deductible are added to taxable income.
They should be entered as follows: Line 5B – Interest Income.

Line 4A – Non-deductible losses incurred from the sale Line 5C – Dividend Income.
or exchange of capital or other assets per
Dublin Tax Ordinance §38.03(A)(3). Line 5D – Income from patents, trademarks, copyrights
and royalties related to intangible sources. Do
Line 4B – Amount equal to 5% of intangible income not not include royalty income derived from land
attributable to the sale, exchange or other (timber rights, grazing rights, etc.) which is fully
disposition of I.R.C. §1221 property. taxable for city tax purposes.

Line 4C – Taxes based on net income – includes any Line 5E – Other exempt income (with explanation).
state or municipal tax deducted.
Line 5F – Total Deductions – add Lines 5A through 5E -
Line 4D – Guaranteed payments to partners – applies carry result to Line 2B.
only if guaranteed payments to
partners/members has not been included Distributions from investment partnerships cannot be
within net profits under Dublin Tax Ordinance apportioned. These distributions must be deducted on Line
§38.03(W)(1). 2D.

Line 4E – Charitable contributions – All business entities Calculate adjusted net income (Line 3) and carry result: 1) to
should report any contributions over the 10% Part A, Page 1 OR 2) to adjusted net income column of
corporate limitations in accordance with Schedule Y if allocation of net profits is required.
Dublin Tax Ordinance §38.03(A)(11). Non C-
Corporate businesses may carry forward any
unused contributions as if they were C-
Corporations. A schedule should be provided Schedule Y – Required Calculation of Net
to show how your deduction was calculated Profit for Multi-City Allocation
and identify any portion that was carried Provide a completed DBR-38, Schedule Y, to properly allocate
forward from prior years. (Deduction is your city taxable income. In order to promote uniformity and
limited to 10% of city taxable income consistency in the calculation of net profits, it is the City of
before consideration for any charitable Dublin’s policy to strictly interpret the changes in the O.R.C.
contribution deduction). §718.02. Commencing with tax year 2004, the use of Separate
Accounting in the calculation of Net Profits is no longer an
Line 4F – In accordance with Dublin Tax Ordinance available option.
§38.03(A)(11), Non-Corporate business
entities may be limited to the corporate Column A, Line a- List the average original cost of all real
limitations for I.R.C. §179 expense deduction. and tangible personal property owned or used by the taxpayer
that was situated within the city limits. Include on each line
Line 4G – Qualified retirement, health insurance and life the annual rental on rented and leased real property situated
insurance plans on behalf of owners/owner within the city limits multiplied by 8.
employees must be added back as non-
deductible under Dublin Tax Ordinance
§38.03(A)(11).

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Column A, Line b- Divide Column A, Line a by the amount
Instructions for Filing 2023
of Line 3. If the amount of Line 3 is zero, enter “n/a” on this
line. Declaration Form

Column B, Line a- List the gross receipts from sales made
Declaration of Estimated Tax and Quarterly Payment
or services performed within the city limits.
Vouchers

Column B, Line b- Divide Column B, Line a by the amount All business enterprises shall file a declaration setting forth the
estimated annual income, together with an estimate of the
of Line 4. If the amount of Line 4 is zero, enter “n/a” on this
amount of tax due thereon. The taxpayer’s annual estimated tax
line.
liability shall be divided by four (4) to determine the amount of

tax which should be paid quarterly on an estimated basis.
Column C, Line a- List the wages, salaries and other
compensation paid to W-2 employees for services performed
within the city limits except compensation exempt Calculation of Estimate
from municipal taxation under Dublin Tax Ordinance To be considered as filed in good faith and not subject to penalty
§38.03(K)(17). and interest charges, your timely estimated tax payments must
not be less than 90% of the total tax liability shown in Column E
Column C, Line b- Divide Column C, Line a by the amount on your final return. We will also consider timely estimated tax
of Line 5. If the amount of Line 5 is zero, enter “n/a” on this payments equal to your previous year’s tax liability as filed in
line. good faith.

Column D- Divide the sum of line b for Columns A-C by the Failure to make timely estimated tax payments will result in
number of factors used. penalty and interest assessments. A penalty of 15% and interest
(rates vary annually) will be assessed on all estimated tax
Example 1: Line 5 shows no wages companywide. payments which are underpaid and/or not timely received.
If Line b for Dublin shows 30%, 60%, and N/A for
Columns A-C respectively, you would divide 90% Filing and Paying
(30% + 60%) by 2 (since only two columns had The Declaration Form (available on our website) should be filed
numbers). by the 15 thday of the fourth month of your tax year. For calendar
year taxpayers, this would be April 18, 2023. The first quarter
Example 2: Line 5 reports wages companywide. payment should be submitted with the declaration.
None of those wages are earned in Dublin. Thus, if
Line b for Dublin shows 30%, 60%, and 0% for No extensions of time to file or pay will be granted. The second,
columns A-C respectively, you would divide 90% third and fourth payments are due the 15 th day of the sixth, ninth
(30% + 60% + 0%) by 3 (since all three columns and twelfth month of your tax year. For calendar year taxpayers,
had numbers, even though Column C’s number the payments are due on the 15 thof June, September and
was zero). December. Each estimated tax payment must show a credit
carryforward and/or be accompanied by a payment of at least
Column E- Multiply the amount shown on Schedule X, Line one-fourth (1/4) of the total estimated tax shown on your
3 by the percentage shown in Column D. If the amount is Declaration.
zero or less, enter zero on line on Form W-1120, Page 1,
Part A, Column C. If Column D is more than zero, enter the Mail to: City of Dublin Division of Taxation
amount on the line on Form DBR-38, Page 1, Part A,
PO Box 9062
Column C.
Dublin, Ohio 43017-0962

Payable to: CITY OF DUBLIN

Schedule E – Partnership K-1 Income (or Loss)
Use this section to determine the income or loss resulting
from investments in partnerships. Please note that due to
changes mandated by the state legislature in House
Bill 5, the offsetting of local partnership income with
local partnership losses is no longer allowed for
corporations, associations (partnerships, joint
ventures, etc.) and fiduciaries.
Column 4 - Enter total income/loss incurred by each
activity listed in Column 1.

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