MARION INCOME TAX DEPARTMENT                         
                                                233 WEST CENTER STREET 
                                                         MARION, OHIO 43302 
                                                              (740)-387-6926 
                                                                      
                                                            2023 INDIVIDUAL INCOME TAX RETURN INSTRUCTIONS 
 
LINE 1. Enter your wages subject to Marion income tax on line         Example 1: A resident of Marion earning $10,000 in the City of 
1 of your return and attach a copy of all applicable W-2's.           Columbus would pay $250 ($10,000 x 2.5%)of tax to 
In general,  your taxable wages will equal your Medicare              Columbus but would only claim credit for $200 ($10,000 x 
taxable wages shown on your W-2 form with the following               2.00%) of tax paid to other cities on line 6C. 
additions:                                                            Example 2: A resident of Marion earns $10,000 of rental 
1) Any amount arising from the sale, exchange, or other               income in Columbus and pays $250.00 of tax to Columbus.  
disposition of a stock option, or other disposition of stock          The same resident has a $4,000 rental loss on a property in 
                                                                      Bucyrus.  Since the Bucyrus loss partially offsets the Columbus 
purchased under a stock option if the income is treated as 
                                                                      income, the Marion tax on the Columbus rental is only 
"ordinary income" for federal income tax purposes.                    $120.00(($10,000 - $4,000) x 2.00%.  Only $120.00 may be 
2) Supplemental unemployment benefits if not already included         claimed as a credit of line 6C. 
in Medicare wages.                                                    You may not claim credit for tax paid to another city if the tax 
If your wages are exempt from Medicare tax because of your            paid to the other city was in error and/or you are entitled to a 
particular line of employment (such as an ordained minister or        refund from the other city.  Any refund to which you are entitled 
a government employee hired before April 1, 1986) you will            will reduce the credit you may claim for tax paid to that city. 
need to calculate your local taxable wages as if your wages           LINE 6D. Add lines 6A, 6B and 6C. 
were subject to Medicare tax.                                         LINE 7. Subtract line 6D from line 5.  If the result is a negative 
If you were only a part-year resident and are prorating your          number, enter the result in ( ). 
wages for the part-year, please attach an explanation of how          LINE 8. Enter any estimated tax payments and credit 
you calculated your wages.                                            carryovers from prior tax years.  If you are unsure of the 
LINE 2.  List each W-2 separately.  Attach a separate sheet if        amount of payments and credits, please contact our office. 
necessary. For each W-2, enter the employer’s name, physical          LINE 9. Subtract line 8 from line 7.  If the result is a negative 
address and the city where work was actually performed.               number, enter the result in ( ). 
LINE 3. Enter your net income or loss from business and rental        LINE 10. If line 9 shows an overpayment, indicate whether you 
activities.                                                           want the overpayment credited to next year or refunded. 
If you own the activity individually (or through a disregarded        LINE 11. The tax return and the payment of tax is due by the 
entity such as a single-member limited liability company), the        date shown at the top of the Individual Income Tax Form.  
taxable income is the net profit or loss reported on the              Federal extension requests will be honored by the City of 
individual's federal schedule C, C-EZ, E or F.  Do not include        Marion; the return will be extended to the fifteenth day of the 
income from a statutory employee.                                     tenth month after the last day of the taxable year to which the 
If you own the activity through a partnership, limited liability      return relates.  Extensions of time to file do not extend the time 
company (which is not disregarded for federal income tax              to pay the tax; if you estimate that you will have tax due, you 
purposes), or other non-individual entity, income is determined       should submit payment of the estimated tax due with your 
by the entity's "adjusted federal taxable income" as defined by       extension request.  The extension requests must be in our 
the Ohio Revised Code.                                                office by April 15th.  Taxes not paid by the original due date 
If the business and rental activities result in a net loss for the    may be subject to a late payment penalty-15% of the amount 
year, enter "LOSS" on line 4.  Business and rental losses may         not timely paid for all income tax and estimate tax paid. Past 
not be deducted from wages.                                           due taxes will accrue interest-federal short term rate + 5%.  For 
Use Schedule 1 to calculate your net income or loss from              current year rate, you may contact our office.  Returns filed 
business and rental activities.                                       after the due date (including any extensions) may be subject to 
LINE 4. Add line 1 and line 3.                                        a late filing penalty of $25.00.  Any unpaid taxes, interest and 
LINE 5. Multiply line 4 by 2.0% (.02)                                 penalties may be referred to the City Law Director for 
LINE 6A. Enter the amount of Marion income tax withheld by            collection. 
your employers from your W-2 forms.                                    
LINE 6B. Enter any Marion income tax paid on your behalf by            
a pass-through entity (other than an S corporation).  The             DECLARATION OF ESTIMATED TAX FOR CURRENT YEAR 
information should appear on your federal schedule K-1.                
Attach a copy of federal schedule K-1.                                You are required to pay your tax in quarterly estimates if your 
LINE 6C. Enter the total of tax withheld for other cities, of tax     tax less credit for withholding tax and tax paid to other cities is 
paid directly by you to other cities, and tax paid on your behalf     $1,000.00 or more.  In the case of an underpayment of any 
to other cities by pass-through entities.  If you paid tax directly,  portion of a tax liability, penalty and interest may be imposed.  
attach a copy of page 1 of the other city's tax return.  Attach a     LINE 12:  Enter your total estimated taxable income and 
copy of your federal Schedule K-1 for tax paid on behalf by a         multiply by 2.0% (.02). 
pass-through entity.                                                  LINE 13:  Enter your estimated credit for Marion tax withheld, 
                                                                      tax paid on your behalf by pass-through entities (excluding S 
The credit for tax paid to other cities only applies to income        corporations), and tax paid to other cities. 
earned while a resident of the City of Marion.  The credit for tax    LINE 14:  Subtract the total of line 13 from line 12. 
paid to another city is limited to the amount of tax assessed by      LINE 15:  Multiply line 14 by 25% (.25). 
Marion against the income earned in other city.                       LINE 16:  Subtract any overpayment credit from line 10A from 
                                                                      line 15 to determine the balance of your 1st quarterly estimated 
                                                                      payment.  The first quarterly payment is due the same day as 
 

the tax return.  The 2nd, 3 ,rd& 4  quarterth payment coupons        LINE 9. Enter your deductions related to portfolio income. 
may be printed off at www.marionohio.us/income-tax.  The             LINE 10. Enter your other deductions if they would be 
remaining estimates are due:                                         deductible by a C corporation. 
                                                                     LINE 11. Add lines 7, 8, 9 & 10. 
 2nd    Due June 15th                                                LINE 12. Subtract line 11 from line 6. 
 3rd    Due September 15th                                           LINES 13 A-F.  Enter interest income on line 13A, dividends 
 4th    Due January 15  th                                           on line 13B, royalties on line 13C, and other portfolio income 
                                                                     on line 13D.  Enter the sum of 13A, 13B, 13C and 13D on line 
Please make checks payable to: Marion City Income Tax.               13E.  Enter 5%(.05) of line 13E on line 13F.  
                                                                     LINE 14. Enter all taxes based on income deducted on the 
                                                                     federal income tax return. 
BUSINESS/RENTAL INCOME SCHEDULES                                     LINE 15. Enter amounts deducted on the federal return for 
SCHEDULE 1 – INDIVIDUALS                                             qualified self-employed retirement plans, health insurance, 
                                                                     and/or life insurance for an owner-employee. 
LINE 1. Enter your net profits from federal schedules C, C-EZ,       LINE 16. Add lines 13F, 14 & 15. 
or F.                                                                LINE 17. Add lines 12 & 16. 
LINE 2. If you are a nonresident and only part of your income        Enter the sum of line 17 for all of your pass-through entities 
on line 1 was earned within the city, complete the allocation        (excluding S corporations) on line 5 of Schedule 1. 
formula (Schedule 2) and enter the result.                            
If you are a resident or if all of the business was conducted        QUESTIONS AND ASSISTANCE 
within the city, enter 100%.                                          
LINE 3. Multiply line 1 by line 2.                                   Marion City Income Tax Department 
LINE 4. Enter the net profits from page 1 of federal schedule E.     233 W. Center Street 
LINE 5. Enter the net profits from pass-through entities.  Do        Marion, Ohio 43302 
not include any income from an S corporation.  S                     (740)-387-6926 
corporations are not pass-through entities for Marion                 
income tax purposes.  Use a copy Schedule 3 to calculate             Monday through Thursday, 8 a.m. to 5:00 p.m. 
the net profit from each pass-through entity.                        Friday, 8 a.m. to 2:00 p.m. 
LINE 6. Add lines 3, 4 and 5.  If a net profit, enter result on line  
3 of your return.  If a loss, enter "LOSS" on line 3 of your         Information about City of Marion income tax can be 
return.                                                              found on the internet at:  www.marionohio.us/income-tax 
                                                                      
SCHEDULE 2. BUSINESS ALLOCATION FORMULA                              Information about the income taxes for other cities in 
                                                                     Ohio can be found on the internet at: 
Non-residents whose business is conducted both inside and            https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/d
outside the city are to use an allocation formula based on 
property, sales and wages to determine the portion of their net      efault_municipal.aspx 
business income (loss) subject to Marion income tax.                   
If the business is located entirely within the city or if the         
business is owned by a resident, the allocation percentage is         
100%.                                                                 
 
SCHEDULE 3. PASS-THROUGH ENTITIES (EXCLUDING S 
CORPORATIONS) 
 
If you own the activity through a partnership, limited liability 
company (which is not disregarded for federal income tax 
purposes), or other non-individual entity, income is determined 
by the entity's "adjusted federal taxable income" as defined by 
the Ohio Revised Code. 
Residents must include this income regardless of where the 
income is earned.  This schedule may be used to calculate 
your "adjusted federal taxable income" from your pass-through 
entities based on your federal schedule K-1's. 
Non-residents should only include this income if the income 
was earned by the entity within the city.  The pass-through 
entity should provide you with the amount of its "adjusted 
federal taxable income" earned within the city.  You may enter 
the amount calculated by the pass-through entity on line 17. 
Attach a copy of your federal schedule K-1. 
LINE 1. Enter your ordinary income(loss) from your federal 
return. 
LINE 2. Enter the net profit (loss) from rental real estate. 
LINE 3. Enter the net profit (loss) from other rentals. 
LINE 4. Enter guaranteed payments to owners. 
LINE 5. Enter other income from your federal schedule K. 
LINE 6. Add lines 1, 2, 3, 4 & 5. 
LINE 7. Enter your charitable contributions. 
LINE 8. Enter your Section 179 deduction.