PDF document

- 1 -

2023 GENERAL INSTRUCTIONS: As a service to our residents, our staff can assist you with this form by calling (330) 558‐6815 during business hours.  
WHO MUST FILE: Every resident, 18 years or older. Those with no earned income may make this declaration, “NO EARNED INCOME,” in Part I. If on Social 
Security Disability and/or Unemployment, please submit verification. Sign, date, and file the return with our office by the due date. Those with earned income 
or net profit from any source whatsoever shall make and file a return. All such earnings wherever earned are considered taxable. Every business entity 
(individual, proprietorship, partnership, corporation, profession, etc.) whether a resident or non‐resident who conducts a business in the City of Brunswick, 
must file a return and pay tax on the net profit. 
PARTIAL‐YEAR RESIDENTS must file on income earned while a resident of Brunswick. Income may be pro‐rated for the time lived in Brunswick. To calculate 
pro‐rated amount for W‐2 income earned all year, divide gross income by 12 and multiply by months lived in Brunswick. Please note: tax credit must also be 
pro‐rated accordingly. 
TAXABLE INCOME INCLUDES: Earned income, qualifying wages, commissions and other forms of compensation which would include, but not be limited to: 
bonuses, incentive payments, fees, property in lieu of cash, tips, royalties, severance pay, prizes, awards, lottery winnings, gambling winnings and similar 
games of chance, deferred compensation plans, vacation and holiday pay, sick pay, supplemental unemployment benefits, clergy pay, resident partner’s or 
stockholder’s distributive share of a nonresident partnership or S‐corporation net profits, stock options not designated as capital gains, and any form of 
compensation paid by an employer to a person before any deductions and/or net profits from the operation of a business, profession, or other enterprise or 
activity conducted.  
NON‐TAXABLE INCOME INCLUDES: Military pay and allowances, interest, dividends, insurance proceeds, pensions, annuities, social security benefits, 
unemployment compensation, disability payments, inheritance, scholarships, alimony, child support, other revenue from intangible property. 
FILE DUE DATE: No later than April 15  following the close of the calendar year, or the State of Ohio filing due date if different than April 15 . th th
REQUIRED ATTACHMENTS: W‐2s, “wage and tax statements,” a copy of Federal form 1040/1040A/1040EZ 
EXTENSIONS: An extension of time to file is not an extension of time to pay any tax due. The extended due date is the 15  day of the 10  month after the last th th
day of the taxable year to which the return relates. Failure to make a payment of at least as much as was due the previous year, or 90% of what is due in the 
current year, by the normal due date for the annual return will result in penalty and interest. It is suggested to avoid any confusion that the taxpayer mails or 
faxes a copy of the Federal Extension Form (4868 or 7004) to the City of Brunswick Tax Department. 
PENALTIES will be charged for failure to file the return by the due date and for failure to pay tax due by the due date. 
INTEREST will be charged on any part of the final tax due shown on the return paid after the due date. The interest is figured from the original due date of the 
return to the date of payment. 
             Instructions for Page 1 of Brunswick Final Return                   page 2. If NOT, enter zero (0) on page 1, line 2.  This line is automatically 
Detailed line instructions:                                                     calculated from Page 2, Part VIII, line 1 and cannot be overwritten.   
(Lines that are auto‐calculated on fillable form are indicated as such)         LINE 3:   Add the figures on line 1 and 2 and enter total on line 3. This line is 
Part I.                                                                         automatically calculated and cannot be overwritten.   
Enter tax year of return you are filing at top of form.                          
Enter name and current address in space on left side.                           CREDITS: 
Check box for the filing status of the return you are filing.                   LINE 4a: Total the figures in Column C, enter amount on line 4a. This line is 
Enter social security number(s) or Federal identification number and a          automatically calculated and cannot be overwritten.   
daytime phone number where you may be reached.                                   LINE 4b: Total the figures in Column F. Enter result on line 4b. (NOTE: CREDIT 
On the right side, if you have moved during the year, please fill out           DOES NOT APPLY TO WAGES THAT WERE NOT TAXED BY ANOTHER 
information regarding old and new address, date moved in/out. If you are        MUNICIPALITY.)  PROOF OF TAX PAID TO ANOTHER CITY MUST BE 
renting in Brunswick, please give name and address of landlord.                 SUBMITTED OR CREDIT WILL BE DISALLOWED. This line is automatically 
                                                                                calculated and cannot be overwritten.   
Column A:  List each city where wages were earned (taxed and non‐taxed).        Line 4c: Enter the total of all payments made to the City of Brunswick on a 
Column B:  Enter total GROSS WAGES (Medicare (Box 5) wages or local (Box        declaration of estimated tax for the tax year being filed. Note:  The amount 
18) – whichever is greater).                                                    will be verified by the Tax Office.  
Column C:  Enter only the amount of local tax withheld for the City of          Line 4d: Enter any overpayment(s) or credit carryovers from prior year(s).  
Brunswick by the employer.                                                      Note:  The amount will be verified by the Tax Office. 
Column D:  Enter actual local tax withheld per each W‐2 form (do not include    LINE 4e:  Add the amounts on line 4a, 4b, 4c, and 4d, and enter on line 4e. 
local taxes withheld for the City of Brunswick which are listed in Column C).   This line is automatically calculated and cannot be overwritten.   
Column E:  If all wages were taxed, multiply the total in Column B by 1%, or to LINE 5: Compare the amount on line 3 with the amount on line 4e. If the 
determine if all wages were taxed, please use the optional WORKSHEET on         amount on line 4e is LESS than the amount on line 3, enter the BALANCE DUE 
page 3.  Enter the amount (from Worksheet pg. 3 column 5) in Column E,          on line 5. (If the tax balance is $10.00 or less, no payment is due). This line is 
page 1.                                                                         automatically calculated and cannot be overwritten.   
Column F:  Enter the lower amount of Column D or E. This column is              LINE 6a: If the amount on line 4e is GREATER than the amount on line 3, enter 
automatically calculated and cannot be overwritten.                             the overpayment on line 6a. This line is automatically calculated and cannot 
                                                                                be overwritten.   
Part II.                                                                                  LINE 6b: Enter amount from line 6a that you would like to be 
INCOME:                                                                                   credited to the following tax year.  
LINE 1:  Total the figures in Column B, then multiply by 0.0200 (2.00%) and               Line 6c: If you would like your overpayment refunded, enter the 
enter results on page 1, line 1. This line is automatically calculated and                amount to be refunded on line 6c. Note:  If you would like to have 
cannot be overwritten.                                                                    a portion or all of the overpayment refunded or carried forward, it 
LINE 2:  If you have other income that would require completion of any                    must be greater than $10.00 and the amount to be refunded or 
Federal Schedules, go to page 2 and refer to the instructions applicable to               carried forward must be entered on line 6c.

- 2 -

Line 7: Late filing penalty‐ Enter $25 for returns filed after April 15 , even if th on line 4 of each column. This line is automatically calculated and cannot be
no tax is due. See city policy for Federal Extensions. overwritten.
5. Enter amounts greater than $0 from line 4 on line 5. This line is
Line 8: Late payment penalty‐ Enter 15% of the unpaid tax due if paid after
automatically calculated and cannot be overwritten.
April 15 .th 6. Calculate total amount of positive net profits from all applicable columns in
Line 9: Interest‐ Calculate interest at 10% per annum (0.83% per month) on line 5 and enter in cell. This line is automatically calculated and cannot be
unpaid tax due, if paid after April 15 . th Note: Interest is based on the Federal overwritten.
rate and may change annually. Please refer to the city website for current 7. In each column, divide amount of positive net profit (line 5) by total
rate . positive net profits (line 6) to get percentage of total positive net profits for
LINE 10: BALANCE DUE‐ Add lines 5, 7, 8, and 9 to calculate balance due. each municipality. This line is automatically calculated and cannot be
overwritten.
Note: If the tax balance due is $10.00 or less then no payment is required.
8. Enter total amount of prior year NOL being used (line 2) and any amounts
This line is automatically calculated and cannot be overwritten. claimed on line 4 as a loss. This line is automatically calculated and cannot
LINE 11: If you wish to pay an estimated tax amount for the next tax year, be overwritten.
please enter the amount on line 11. To assist you in determining an 9. To determine if total (loss) exceeds total positive net profits, add amounts
estimated tax you can use the following table: from line 6 and line 8. If the result is a (loss), you will STOP using the table
1. Estimated taxable income for the following year and enter zero (0) as tax due on page 1, line 2. This line is automatically
______________ calculated and cannot be overwritten.
2. Estimated tax due (multiply 2.00% of line 1. above) *NOTE: To determine the carry forward amount to the next tax year, deduct
______________ the amount in
3. Less Credits: Current Year – 5 from the total loss in line 9. Treatment of losses is subject to
a. Enter Brunswick Tax to be withheld by employer change as directed by ORC 718.
‐ ______________ 10. Multiply amount on line 8 by percentage in each applicable column of line
b.100% of 1% of tax paid to another municipality not to exceed 1% of 7 to get allowable loss for each municipality. This line is automatically
estimated taxable income calculated and cannot be overwritten.
‐ ______________ 11. Subtract amount of allowable loss in each applicable column from line 5
4. Subtract 3.a and 3.b from 2.enter amount on Line 11 to calculate net profit after loss application. This line is automatically
______________ calculated and cannot be overwritten.
LINE 12: If you wish to pay estimated quarterly payment, divide the amount 12. Multiply amount of line 11 by the City of Brunswick gross tax rate of
on line 11 by four (4), minus any overpayment from line 6. Enter this amount 2.00%. This line is automatically calculated and cannot be overwritten.
13. Enter amount of taxes paid to other municipalities in each column where
on line 12. (This is your first quarter installment) applicable. Proof of taxes paid to other municipalities must be attached to
LINE 13: TOTAL BALANCE DUE‐ Add the amount on line 10 and line 12 (if return or credit will be disallowed. If income was earned in a township or no
applicable) and enter total on line 13. This line is automatically calculated other municipal tax was paid, enter zero (0).
and cannot be overwritten. 14. If other municipal tax was paid, multiply line 11 by 1% (0.01) to calculate
credit amount for taxes paid to other municipality. This line is automatically
UNTAXED INCOME: Any portion of earnings not taxed by another calculated and cannot be overwritten.
municipality is subject to Brunswick’s city tax rate of 2.00%. 15. Subtract line 14 from amount in line 12 to calculate the tax due after the
credit has been applied. This line is automatically calculated and cannot be
overwritten.
STUDENT EXEMPTION: To claim exemption of earnings while living away at 16. Total any amounts from line 15 to get the total amount of tax due, enter
college, students must comply with the following: in line 1, Part VIII. This line is automatically calculated and cannot be
1. Is a dependent for federal income tax purposes of a Brunswick overwritten.
resident. (i.e. parent)
2. Is enrolled at a post‐secondary institution PART IV. Schedule B (For filers of Forms 1120, 1120S, 1065 or Schedule C, E,
or F filers)
3. Earns/receives qualifying wages while living outside the City
(Lines that are auto‐calculated on fillable form are indicated as such)
from any employer not located in the City.
Instructions:
Any individual that satisfies these requirements is still required to file an If you had more than one business, a separate Brunswick tax return must be
annual income tax return by submitting a form and proof of status with W‐2s completed for each business.
to the income tax department. Business losses can be carried forward for five (5) years.
If your business activity was conducted in more than one municipality, see
Instructions for Page 2 of Brunswick Final Return Schedule Y.
Part III. Schedule A Accounting methods used must be identical to that used for federal
(Lines that are auto‐calculated on fillable form are indicated as such) reporting.
NET OPERATING LOSS (NOL) CONSOLIDATED TAX CALCULATION Line 1: Enter the net profit or loss per federal income tax return. (Schedule
This Schedule is used to calculate the amount of credit when multiple C, Line 31; Schedule E, Line 21; Schedule F, Line 34; Form 1120, Line 28; Form
schedules are filed in a tax year. 1120S, Schedule K Line 18; Form 1065, Schedule K‐ Analysis of Net Income
Instructions: (Loss) Line 1)
1. Enter municipality where Schedule income/(loss) was earned in separate Lines 2 & 3: Are used to make adjustments when line 1 includes income not
columns. taxable and /or items not deductible for municipal tax purposes. Schedule X is
2. Enter any unused prior year NOL carryforwards in year in which they were used to reconcile income as used for federal purposes by subtracting such
earned as a (loss), regardless of municipality where earned in Column 1. income items that are not taxable for municipal tax purposes and adding back
(losses may only be used for 5 years) deductions used for federal purposes which are not allowable for municipal
3. Enter Schedule income/ (loss) in column under municipality where earned. purposes. Enter the amounts of any such items in Schedule X and carry the
4. Calculate total taxable non‐wage income earned in each municipality by totals of Schedule X, line H and N respectively to lines 2 and 3. This line is
adding the income and (loss) earned in each column and entering the amount automatically calculated when figures are placed in Part V.

- 3 -

Line 4: Calculate adjusted net profit by adding line 1 to line 2 less line 3. This Instructions:
line is automatically calculated and cannot be overwritten. Report all other sources of taxable income here. Types of income such as, but
Line 5: Businesses only located in Brunswick may disregard this line. The not limited to:
income tax ordinance recites a formula (Schedule Y) to determine the Lottery and/or gambling winnings, fees, tips, prizes, awards, commissions,
percentage of income attributable to this municipality by non‐resident supplemental unemployment benefit, property in lieu of cash, bonuses,
business entities conducting business activity both within and outside this incentive payments, and taxable income from all other sources not previously
municipality. If Schedule Y is used, bring the average percentage from line 5 claimed on the return.
of the Schedule Y to the % line 5 of Schedule B. Multiply line 4 by this Column 1: Enter source of income.
percentage and enter the result on line 5. This line is automatically Column 2: Enter type of income or reason income was received.
calculated when figures are placed in Part V Schedule Y and cannot be Column 3: Enter the amount of income.
overwritten. Column 4: Multiply amount in column 3 by .0200 (2.00%), enter amount. This
Line5a: Enter any carryforward loss from previous tax years (only if you are field will automatically calculate and cannot be overwritten.
reporting the same business as previous year). Note: Operating losses may Line 5: Enter the total of taxes in column 4. This field will automatically
be carried forward for a maximum of 5 years or until exhausted, whichever is calculate and cannot be overwritten.
earlier. No portion of a net operating loss shall be carried back against net Line 6: Enter 1% of tax paid to another city. Proof of tax paid to another city
profits of any prior year. Entities doing business both in and outside of must be submitted, or credit will be disallowed.
Brunswick who allocate profits via Schedule Y must also allocate losses Line 7: Subtract amount on line 6 from line 5, enter amount here then carry
accordingly. A worksheet or schedule is required to support an operating loss to Part VIII, line 1. This field will automatically calculate and cannot be
claimed on the return. overwritten.
Line 6: For resident entities, line 6 will be the same as line 4. For non ‐
resident entities, line 6 subtracts line 5a from line 5. Line 6 cannot be PART VIII. BRUNSWICK INCOME TAX LIABILITES FROM SCHEDULES A, B, AND
negative for the purpose of this form. This line is automatically calculated C (Lines that are auto‐calculated on fillable form are indicated as such)
and cannot be overwritten. Instructions:
Line 7: Multiply amount on line 6 by .0200 (2.00%), the City of Brunswick tax Line 1: TAX DUE‐ Add line 16 of Schedule A, line 9 of Schedule B, and line 7 of
rate. If line 6 is a loss, enter zero (0). This line is automatically calculated and Part VII. Enter total and carry amount to line 2, page 1. This field will
cannot be overwritten. automatically calculate and cannot be overwritten.
Line 8: Residents with business located outside of Brunswick enter 1% of tax

paid to another city. Proof of taxes paid must be submitted with return or
credit will be disallowed.
Line 9: Subtract the amount on line 8 from the amount on line 7, enter result
on line 9. This amount should then be included in the total applicable to line
1, Part VIII. This line will automatically calculate and cannot be overwritten.

PART V. Schedule X (For resident Business filers‐ Forms 1120, 1120S, and
1065)
Instructions:
For businesses, this schedule is used for the purpose of making appropriate
adjustments to total income, including income not taxable and/or items not
deductible for city purposes. Enter the amounts of any such items in Schedule
X and carry totals (line H and N) respectively to line 2 and 3 of the Schedule B.

PART VI. Schedule Y (For resident Business filers‐ Forms 1120, 1120S, and
1065)
(Lines that are auto‐calculated on fillable form are indicated as such)
Instructions:
A business allocation formula consisting of the average property, gross
receipts, and wages paid, may be used by business entities not required to
pay tax on entire profits, by reason of doing business both within and outside
this municipality. However, if the books and records of the taxpayer shall
disclose with reasonable accuracy the net profit attributable to this
municipality, then only this portion shall be considered as having a taxable
situs in this municipality.
NOTE: Sales and gross receipts in this municipality mean:
1. All sales of tangible personal property which is shipped from this
municipality to purchasers outside of this municipality regardless of
where the title passes if the taxpayer is not, through its own
employees, regularly engaged in the solicitation or promotion of
sales at the place where delivery is made.
2. All sales of tangible personal property which is delivered within
this municipality regardless of where title passes even though from
a point outside this municipality, if the taxpayer is regularly
engaged through its own employees in the solicitation and the sales
result from such solicitation or promotion.
3. All sales of tangible personal property which is delivered within
this municipality regardless of where title passes, if shipped or
delivered from a stock of good within this municipality.
PART VII. (All other taxable income not previously reported in Parts I‐VI)
(Lines that are auto‐calculated on fillable form are indicated as such)

PDF file checksum: 2072564458

(Plugin #1/9.12/13.0)