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losses from work done, services performed or
rendered, or business conducted in Columbus.
Instructions for
You must file Form BR-25 even if a net loss is reported by
Form BR-25 the business.

Form BR-25 is NOT appropriate for

Columbus Business Return NOTE Schedule C filers. Schedule C filers must
file using Form IR-25, Columbus Individual

Return.
We strongly recommend you file with
our new online tax portal, Columbus Nonprofit businesses
Nonprofit businesses (as defined in I.R.C. §501(c)) are
Revenue Information Portal (CRISP) at not required to file an annual city tax return if a copy of the
crisp.columbus.gov. organization’s approved I.R.S. determination letter is on
file with the City. However, should such a business have
Use to prepare returns for tax year unrelated business income (as defined in I.R.C. §512),
2023 the business is required to file and pay city income tax.

The Columbus tax rate is Tax Exempt Activities
2.5%
if the entity is in an exempt status per O.R.C. §715.013
Table of Contents (such as banks, trucking, or insurance companies) please
provide documentation designating the exempt status.

Do I Need to File?................................................ 1 Associations whose only activity is as an

How Do I File?..................................................... 1 NOTE investment club must file a city income tax
Payments and Refunds……….…………………… 2 return, even though profits earned from this
General Information………..……………………… 2 kind of enterprise are non-taxable.
Required attachments…………………………….. 2
Completing Form BR-25………………………….. 3
Part A 3 How Do I File?
Part B 4
Schedule X 4 Should I use Form BR-25?
Schedule Y 5 Corporations, including S-corporations, partnerships, joint
Schedule E 6 ventures, and fiduciaries (estates and trusts) must file
Part C 6 using Form BR-25.
Filing Form BR-PV…………….………………….. 6
Sole proprietorships, rental properties, and farms must file
using Form IR-25. Residents who are a partner in an
What’s new? association must report their share of the taxable income
using Form IR-25.
We strongly recommend you file with our new online tax
portal, CRISP at crisp.columbus.gov. On CRISP, you can Can my corporation file a consolidated return?
electronically complete your Form BR-25 and upload all An affiliated group of corporations may file a consolidated
documentation. Part C of the BR-25 replaces Form BR- income tax return using Form BR-25 if that affiliated group
21 Declaration of Estimated Tax. Form BR-PV replaces filed a consolidated return for federal income tax purposes
Form BR-18 and Form BR-42. for the same tax reporting period. Form BR-25 is required
to be completed based on the common parent federal
income tax return of the affiliated group as filed with the
Do I Need to File? Internal Revenue Service.

You must file an annual net profit return on Form BR-25 “Affiliated Group of Corporations” means an affiliated
and a Declaration of Estimated Tax on Part C if you are group as defined in section 1504 of the Internal Revenue
engaged in the following business enterprises: Code. “Consolidated Federal Income Tax Return” means

a consolidated return for federal income tax purposes
1. Associations (including Partnerships, Joint pursuant to section 1501 of the Internal Revenue Code.
Ventures, etc.) deriving income from work done,
services performed or rendered, or business What is the period of the return?
conducted in Columbus. Your business is required to file a BR-25 return covering
the same period as the business’s federal income tax
2. Corporations (including S-Corporations) and return.
Fiduciaries (Estates and Trusts) deriving income or

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When is Form BR-25 due? or paid, whichever is later, as defined in C.C.C.
This return must be filed on or before the 15th day of the §362.096(B)(1).
fourth month following the close of the tax year. For
calendar year taxpayers, this means the return is due Mailing addresses
April 15, 2024. Refund Requested or No Payment Enclosed:
Mail to: Columbus Income Tax Division
What if I need more time? PO Box 182437
If your business has requested an extension for filing the Columbus, Ohio 43218-2437
business’s federal income tax return, you will
automatically receive the same extension for filing the Payment Enclosed:
Columbus return. Payable to: CITY TREASURER
Mail to: Columbus Income Tax Division
An extension of time to file is not an extension of the time PO Box 182158
to pay any tax due. Columbus, Ohio 43218-2158

The extended due date of the City income tax return is the
15th day of the eleventh month after the last day of the
taxable year to which the return relates.

If your business is not requesting a federal extension but General Information
needs to request an extension for the Columbus return,
you must file Columbus Form BR-PV with payment, on or How are local taxes determined?
before the original due date of Form BR-25. This form Businesses conducting activities within Columbus are
may also be filed through the online tax portal, CRISP at liable for the income tax. These instructions are applicable
crisp.columbus.gov. to Columbus only.

If you are unable to pay any taxes owed, you must still file If you have any questions about completing any of our
your annual return timely with the Division. forms, please call (614) 645-7370. All forms,
instructions, and applicable tax codes for Columbus are
What if I file or pay late? available for download at:
Columbus charges penalties for failure to file, late filing, http://www.columbus.gov/incometaxdivision.
and filing a false or fraudulent return.
What is taxable income?
Corporations, associations, trusts and Columbus only taxes the portion of the allocated net

NOTE estates located within or doing business profits from business or professional activities conducted
within Columbus will incur a penalty of $25 within the city’s boundaries. Net operating loss carrybacks
per month up to a maximum of $150 for are not permitted.
failing to file this return in a timely fashion.
Requirements for associations
Columbus also charges penalty and interest on taxes that Columbus requires that the partnership (or LLC) pay all
are unpaid to the city after they are due. This penalty is tax due on behalf of all affected partners. Guaranteed
15% of the amount of unpaid tax, and the annual interest payments to partners must be included in net profits.
rate on unpaid taxes is 10%.
This requirement applies to all resident and non-resident
associations (including partnerships, limited partnerships,
Payments and Refunds and limited liability corporations (LLCs) treated as
partnerships for federal income tax purposes).
Paying tax due
If the full amount of the business tax liability as reported Requirements for corporations
on Form BR-25 has not been paid by quarterly estimated Columbus requires that the corporation or fiduciary pay all
payments, the unpaid balance must be filed and paid by tax due on their taxable income. Sub-Chapter S
the due date unless the balance due is $10 or less. corporations are taxed as regular C corporations for City
tax purposes, and must adjust their income accordingly.
Requesting a refund
Your business may request a refund due to an This requirement applies to all corporations (including S-
overpayment of estimated tax. To request a refund, corporations and limited liability companies (LLCs)
check the refund box in the upper right section of Form treated as corporations for federal income tax purposes),
BR-25 and record the refund amount properly on Line 6B. and fiduciaries (estates and trusts).
Refunds cannot be less than $10.

No refund or carryforwards of overpayment to subsequent
years shall be allowed unless a written request is
presented to the Administrator of the Columbus Income
Tax Division within three (3) years after the tax was due

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3. If your business is amending an already-submitted
Required Attachments return, place an “X” in the box marked AMENDED
located in the upper right section. If your business is
Partnerships and associations amending the City return based upon an amended
You must attach pages 1 through 5 of the business’s return filed with the I.R.S., you must include a copy of
Federal Form 1065. the Amended Federal Return, including any
applicable schedules that pertain to the amendment.
Corporations If your business is amending the City return based
You must attach copies of Pages 1 through 6 of the upon an audit that the I.R.S. conducted, you must
business’s Federal Form 1120 or Pages 1 through 5 of include documentation identifying when the I.R.S.
the business’s Federal Form 1120S. audit was concluded. Note any changes that were
made by the I.R.S. to reduce or increase taxable
Fiduciaries, trusts, and estates income.
You must attach a copy of Page 1 of the business’s
Federal Form 1041. 4. Complete the box that pertains to the filing of a city
return in the previous year, whether or not the return
Federal Forms is a consolidated corporation return, and whether or
Attach complete copies of the following if attached to the not the account should be inactivated.
business’s federal tax return:
a. Schedule of other income If you are requesting that the business’s account be
b. Schedule of other deductions inactivated, provide an explanation, in the space
c. Federal Form 1125-A other costs provided or on a separate form. If this is a final return,
d. Federal Form 8825 give the reason why. If the business has been sold,
e. Federal Form 4797 provide the name, address, and phone number of the
f. Federal Schedule E purchaser on a separate attachment. Finally, indicate
g. Federal Schedule D if the sale was a sale of assets or of stock.
h. Federal Form1125-A
i. Federal Schedule M-3 5. If the address of the business operation is different
j. Federal Form 8949 from the mailing address, provide the complete local
k. Copies of all 1099-MISC forms issued to business address.
central Ohio residents.
Mailing addresses, used for postal
Other attachments purposes, cannot be used to determine
Additionally, in order to avoid delay in processing or taxing jurisdictions. Mailing addresses of
disallowance of undocumented credits or losses by the NOTE Columbus, Ohio can fall in another taxing
Tax Administrator, your business should attach any other jurisdiction as well as in non-taxing areas
documentation, including: (townships). If you are unsure where a local
a. a list of disregarded entities covered by the address is actually located, please use
return, CRISP at crisp.columbus.gov to verify
b. schedules, addresses.
c. other municipal income tax returns.
d. supporting documentation necessary to
Part A: Tax Calculation
verify credits, income, losses, or other

pertinent factors on the return.
Complete Schedules X, Y, and E (if applicable) before

completing this section.

Completing Form BR-25
Line 1: Enter total net taxable income from net
profits of corporations, associations
Enter year of tax return and beginning and ending dates (partnerships, joint ventures, etc.) and
in top right corner of return. Fiscal year taxpayers, use the fiduciaries (from Schedule X and/or
beginning year of the fiscal period as the tax year reported Schedule Y). Entry in Column B cannot
on the businesses attached Federal return. be less than zero.

1. Enter the information for business name, current Unincorporated losses cannot offset
mailing address and EIN/FID or account number in NOTE corporate income. Corporate losses cannot
the spaces provided. offset unincorporated income.

2. Check the appropriate box that corresponds to the
filing status of the business. This form is NOT Line 2: Multiply the figure in Column B by 2.5%.
appropriate for Schedule C filers. Schedule C filers
must file using Form IR-25, Columbus Individual Line 3: Enter applicable City of Columbus Jobs
Return. Tax Credit. Entry in this column cannot
reduce Column E to less than zero.

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Line 4:       Subtract Column D from Column C.                   Your  business  is  not  authorizing  the  paid  preparer  to 
                                                                 receive any refund check, bind the corporation to anything 
Line 5:       Enter  all  declaration  and  extension            (including  any  additional  tax  liability),  or  otherwise 
              payments made for this tax year and any            represent the corporation before the City of Columbus. 
              overpayment  carried  forward  from  the            
              prior year’s return.                                
                                                                 Schedule X: Reconciliation with Federal 
Line 6:       Enter total amount due - Line 4 less Line 
              5. If tax due is $10 or less, no payment is        Income Tax Return 
              necessary.                                          
                                                                 Complete this section to reconcile the city return with the 
Line 7:       Enter  overpayment,  if  applicable,  from         business’s  federal  return  as  required  in  C.C.C.  §362. 
              Line 6 as a positive number (do not use            Enter all items shown on the business entity’s federal tax 
              parentheses).                                      return  (Forms  990T,  1041,  1065,  1120,  1120REIT  or 
              a.  Line  7A:  Enter  amount  of  the              1120S) which are non-taxable or non-deductible for city 
                  overpayment  from  Line  6  to  be             tax purposes.  
                  credited to next year’s tax estimate.           
              b.  Line  7B: Enter  the  amount  of  the          Associations reconciling from Line 1 of the “Analysis of 
                  overpayment  from  Line  7  to  be             Net  Income  (Loss)”  section  of  Schedule  K  of  Federal 
                  refunded.  Refunds must be greater             Form 1065 must complete all lines as applicable except 
                  than $10.                                      Line  4D.  Taxes  paid  by  associations  on  this  return  are 
                                                                 considered to be paid on behalf of the members of the 
                                                                 association  and  should  not  be  deducted  on  Line  14  of 
Part B: Required Questions                                       Federal Form 1065 or Line 11 of Federal Form 8825. 
                                                                  
All questions in this section regarding the business entity      Line 1:    Income per attached Federal tax return per 
must be answered.                                                           C.C.C. §362.03(A). 
                                                                  
Signature                                                        Line 2 A:     Items not deductible (from 4J below). 
                                                                  
Form BR-25 is not considered a complete return unless            Line 2 B:    Items not taxable (from Line 5F below). 
the corporation’s officer signs it and attaches all required      
documents (see attachments required above).                      Line 2 C:  Record excess of Line 2A or 2B. 
                                                                  
Anyone the corporation pays to prepare Form BR-25 must           Line 2 D:  Partnership income or loss adjustment (add 
sign and date it in the space provided and provide their                    back a partnership loss or deduct a gain). 
Paid Preparer Tax Identification Number (PTIN).                             Must  attach  completed  form  BR-25 
                                                                            schedule E see page 6 for instructions. 
Paid Preparer Authorization                                       
If your business wants to allow the City of Columbus to          Line 2 E:  Suspended §179 expense from prior years 
discuss its tax return with the paid preparer who signed it,                allowed in this tax year. 
check the “YES” box in the signature area of the return.          
                                                                 Line 2 F:     Suspended charitable contributions from     
This  authorization  applies  only  to  the  individual  whose              prior years allowed in this tax year. 
signature  appears  in  the  “Paid  Preparer’s  Use  Only”        
section of the return.  It does not apply to the firm, if any,   Line 2 G:  Other  City  taxable  income  not  in  Line  1 
shown in that section.                                                      (such as I.R.C. §291 recalculation of §1250 
                                                                            gain  for  S  corporations,  partnerships  or 
By checking “YES”, your business authorizes the City of                     trusts treated as C corporations per C.C.C. 
Columbus  to  call  the  paid  preparer  to  answer  any                    §362.03(A)(12). 
questions  that  may  arise  during  the  processing  of  its     
return.                                                          Line 2 H:  Net  operating  loss  calculated  per  C.C.C. 
                                                                            §362.03(A)(8),  per  §362.03(A)(8)(e).  This 
The corporation also authorizes the paid preparer to:                       figure must be entered as a positive number. 
                                                                            You  must  attach  a  schedule  detailing  the 
 a.  Give the City of Columbus any information that is                      calculation  and  application  of  the  net 
        missing from the return,                                            operating loss carryforward..  
 b.  Call the City of Columbus for information about              
        the processing of the return or the status of any        Line 3:    City  net  taxable  income  after  applying  the 
        refund or payment(s), and                                           net  operating  loss  allowed  by  C.C.C. 
 c.  Respond  to  certain  City  of  Columbus  notices                      §362.03(A)(8). 
        about math       errors, offsets, and   return                 
        preparation.                                             Items  not  deductible  are  added  to  taxable  income. 
                                                                 They should be entered as follows: 
                                                                  
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Line 4A: Non-deductible losses incurred from the sale
or exchange of capital or other assets per Line 5C: Dividend Income.
C.C.C. §362.03(A)(3).
Line 5D: Income from patents, trademarks, copyrights,
Line 4B: Amount equal to 5% of intangible income not and royalties related to intangible sources.
attributable to the sale, exchange or other Do not include royalty income derived from
disposition of I.R.S. §1221 property. land (timber rights, grazing rights, etc.) which
is fully taxable for city tax purposes.
Line 4C: Taxes based on net income - includes any
state or municipal tax deducted. Line 5E: Other exempt income (with explanation). The
changes in municipal taxation mandated by
Line 4D: Guaranteed payments to partners - applies HB5 do not include any adjustments for
only if guaranteed payments to Federal credits such as the FICA tip credit,
partners/members has not been included Work Opportunity credit, Welfare to Work
within net profits under C.C.C. credit, Indian Employment Tax credit,
§362.03(W)(1). Empowerment Zone credit, etc. Therefore,
the City of Columbus will no longer allow
Line 4E: Charitable contributions – All business these deductions against Adjusted Federal
entities should report any contributions over Taxable Income on Schedule X.
the 10% corporate limitations in accordance
with C.C.C. §362.03(A)(12). Non-C corporate Line 5F: Total Deductions - add Lines 5A through
businesses may carry forward any unused 5E - carry result to Line 2B.
contributions as if they were C corporations.
A schedule should be provided to show how Distributions from investment partnerships cannot be
your deduction was calculated and identify apportioned. These distributions must be deducted on
any portion that was carried forward from Line 2D.
prior years. (Deduction is limited to 10% of
city taxable income before consideration Calculate adjusted net income (Line 3) and carry result:
for any charitable contribution 1) to Part A, Page 1; 2) to adjusted net income column of
deduction). Schedule Y if allocation of net profits is required.

Line 4F: In accordance with C.C.C. §362.03(A)(12)
Non-corporate business entities may be Schedule Y: Required Calculation of Net
limited to the corporate limitations for I.R.S.
§179 expense deduction. Profit for Multi-City Allocation

Line 4G: Qualified retirement, health insurance and life Complete Schedule Y to properly allocate city taxable
insurance plans on behalf of owners/owner income between multiple cities. In order to promote
employees must be added back as non- uniformity and consistency in the calculation of net profits,
deductible under C.C.C. §362.03(A)(12). the City of Columbus Division of Income Tax strictly
interprets Ohio Revised Code §718.02.
Line 4H: Add any deduction for a pass-through entity
not allowed as a deduction for a C- Column A, Line a: List the average original cost of all real
Corporation under the Internal Revenue and tangible personal property owned or used by the
Code. i.e. 754 Basis Adjustments and taxpayer that was situated within the city limits. Include
Section 163(J) Interest Expense. the annual rental on rented and leased real property
situated within the city limits multiplied by 8.
Federal Form 1065 Schedule K1 Line 13d
(applies to associations only). Column A, Line b: Divide Column A, Line a by the
amount of Line 3. If the amount of Line 3 is zero, enter
Line 4I: Other expenses not deductible (with “n/a” on this line.
explanation). Do not include expenses on
income earned in other taxing districts (see Column B, Line a: List the gross receipts from sales
Line 5E instructions). made, rentals made or services performed within the city
Line 4J: Total Additions - add Lines 4A through 4I - limits.
carry result to Line 2A.
Column B, Line b: Divide Column B, Line a by the
Items not taxable are deducted from taxable income. amount of Line 4. If the amount of Line 4 is zero, enter
They should be entered as follows: “n/a” on this line.

Line 5A: Non-taxable gains from sale or exchange of Column C, Line a: List the wages, salaries and other
capital or other assets per C.C.C. compensation paid to W-2 employees for services
§362.03(A)(4). performed within the city limits except compensation
exempt from municipal taxation under C.C.C.
Line 5B: Interest Income. §362.03(K)(17).
5

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 the 15th day of the fourth month, and
Column C, Line b: Divide Column C, Line a by the  the 15th day of the sixth month, and
amount of Line 5. If the amount of Line 5 is zero, enter  the 15th day of the ninth month, and
“n/a” on this line.  the 15th day of the twelfth month of the

business's year.
Column D: Divide the sum of line b for Columns A-C by

the number of factors used.
Each estimated tax payment made using Form BR-PV
Example 1: Line 5 shows no wages must be accompanied by a payment of at least 25% of the
companywide. If Line b for Columbus shows 30%, total estimated tax shown on Part C of Form BR-25 or
60%, and N/A for Columns A-C respectively, include a credit carry-forward. Your business may apply
divide 90% (30% + 60%) by 2 (since only two credit for overpayment from a prior year return entirely to
columns had numbers). the first quarter payment or may divide the credit between
each quarterly payment.
Example 2: Line 5 reports wages companywide.
None of those wages are earned in Columbus. All 2024 quarterly estimated payments must total at least
Thus, if Line b for Columbus shows 30%, 60%, 90% of the total tax liability shown on the business’s 2024
and 0% for columns A-C respectively, divide 90% tax return or at least 100% of the total tax liability shown
(30% + 60% + 0%) by 3 (since all three columns on the businesses 2023 tax return. If all estimated
had numbers, even though Column C’s number payments total an amount less than either of these
was zero). criteria, or if payments are not made by the due dates
listed above, the business will be subject to penalty and
Column E: Multiply the amount shown on Schedule X, interest.
Line 3 by the percentage shown in Column D. If the
amount is zero or less, enter zero on Form BR-25, Page To amend a declaration of estimated city income tax,
1, Part A, Column B. If Column E is more than zero, enter provide a written statement including the expected new
the amount on Form BR-25, Page 1, Part A, Column B. tax liability, the tax year being amended and account
number/FEIN. An amended declaration of estimated city

income taxes may also be filed by going to CRISP at
Schedule E: Pass-Through K-1 Income crisp.columbus.gov and submitting a web-request, which
(or Loss) must include the expected new tax liability, tax year, and
account number/FEIN.
Complete this section to determine the income or loss
resulting from investments in partnerships. Corporations, For additional payment vouchers, please
associations (partnerships, joint ventures, etc.), and NOTE visit our website and download Form BR-
fiduciaries are not permitted to offset local partnership PV.
income with local partnership losses.

Column 5: Enter total income/loss incurred by each Rev. 10/3/2023
activity listed in Column 1. Enter the total
amount on line 2D of Schedule X.

Completing Part C and Form BR-PV

Filing a Declaration of Estimated Tax
AII business enterprises must complete Page 1,
Declaration of Estimated Tax, on Form BR-25 for the
current year.

Making estimated payments
AII estimated payments must be made using form BR-PV.
Payments can also be made on CRISP at
crisp.columbus.gov. No extensions of time to file or pay
will be granted.

For calendar year taxpayers, payments are due:
 April 15, 2024
 June 15, 2024
 September 15, 2024
 December 15, 2024

For fiscal year filers, payments are due:

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