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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),
2022 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…………………………….. 3
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 the Form income tax return using Form BR-25 if that affiliated group
BR-21 Declaration of Estimated Tax. Form BR-PV filed a consolidated return for federal income tax purposes
replaces 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
April 18, 2023. Mailing addresses
Refund Requested or No Payment Enclosed:
What if I need more time? Mail to: Columbus Income Tax Division
If your business has requested an extension for filing the PO Box 182437
business’s federal income tax return, you will Columbus, Ohio 43218-2437
automatically receive the same extension for filing the
Columbus return. Payment Enclosed:
Payable to: CITY TREASURER
An extension of time to file is not an extension of the time Mail to: Columbus Income Tax Division
to pay any tax due. PO Box 182158
Columbus, Ohio 43218-2158
The extended due date of the City income tax return is the
15th day of the tenth month after the last day of the
taxable year to which the return relates.

If your business is not requesting a federal extension but
needs to request an extension for the Columbus return, General Information
you must file Columbus Form BR-PV with payment, on or
before the original due date of Form BR-25. This form How are local taxes determined?
may also be filed through the online tax portal, CRISP at Businesses conducting activities within Columbus are
crisp.columbus.gov. liable for the income tax. These instructions are applicable
to Columbus only.
If you are unable to pay any taxes owed, you must still file
your annual return timely with the Division. If you have any questions about completing any of our
forms, please call (614) 645-7370. All forms,
What if I file or pay late? instructions, and applicable tax codes for Columbus are
Columbus charges penalties for failure to file, late filing, available for download at:
and filing a false or fraudulent return. http://www.columbus.gov/incometaxdivision.

Corporations, associations, trusts and What is taxable income?

NOTE estates located within or doing business Columbus only taxes the portion of the allocated net
within Columbus will incur a penalty of $25 profits from business or professional activities conducted
per month up to a maximum of $150 for within the city’s boundaries. Net operating loss carrybacks
failing to file this return in a timely fashion. are not permitted.

Columbus also charges penalty and interest on taxes that Requirements for associations
are unpaid to the city after they are due. This penalty is Columbus requires that the partnership (or LLC) pay all
15% of the amount of unpaid tax, and the annual interest tax due on behalf of all affected partners. Guaranteed
rate on unpaid taxes is 7%. payments to partners must be included in net profits.

This requirement applies to all resident and non-resident
Payments and Refunds associations (including partnerships, limited partnerships,
and limited liability corporations (LLCs) treated as
Paying tax due partnerships for federal income tax purposes).
If the full amount of the business tax liability as reported
on Form BR-25 has not been paid by quarterly estimated Requirements for corporations
payments, the unpaid balance must be filed and paid by Columbus requires that the corporation or fiduciary pay all
the due date unless the balance due is $10 or less. tax due on their taxable income. Sub-Chapter S
corporations are taxed as regular C corporations for City
Requesting a refund tax purposes, and must adjust their income accordingly.
Your business may request a refund due to an
overpayment of estimated tax. To request a refund, check This requirement applies to all corporations (including S-
the refund box in the upper right section of Form BR-25 corporations and limited liability companies (LLCs)
and record the refund amount properly on Line 6B. treated as corporations for federal income tax purposes),
Refunds cannot be less than $10. and fiduciaries (estates and trusts).

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

Part A: Tax Calculation
Completing Form BR-25

Complete Schedules X, Y, and E (if applicable) before
Enter year of tax return and beginning and ending dates completing this section.
in top right corner of return. Fiscal year taxpayers, use the
beginning year of the fiscal period as the tax year reported Column B: Enter total net taxable income from net
on the businesses attached Federal return. profits of corporations, associations
(partnerships, joint ventures, etc.) and
1. Enter the information for business name, current fiduciaries (from Schedule X and/or
mailing address and EIN/FID or account number in Schedule Y). Entry in Column B cannot
the spaces provided. be less than zero.

2. Check the appropriate box that corresponds to the Unincorporated losses cannot offset
filing status of the business. This form is NOT NOTE corporate income. Corporate losses cannot
appropriate for Schedule C filers. Schedule C filers offset unincorporated income.
must file using Form IR-25, Columbus Individual
Return.
Column C: Multiply the figure in Column B by 2.5%.
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                                                               This  authorization  applies  only  to  the  individual  whose 
Column D: Enter applicable City of Columbus Jobs               signature  appears  in  the  “Paid  Preparer’s  Use  Only” 
          Tax Credit. Entry in this column cannot              section of the return.  It does not apply to the firm, if any, 
          reduce Column E to less than zero.                   shown in that section.   
                                                                
Column E: Subtract Column D from Column C.                     By checking “YES”, your business authorizes the City of 
                                                               Columbus  to  call  the  paid  preparer  to  answer  any 
Line 1:   Enter  total  net  tax  due  amount  from            questions  that  may  arise  during  the  processing  of  its 
          Column E.                                            return.   
                                                                
Line 2:   Enter  all  declaration  and  extension              The corporation also authorizes the paid preparer to: 
          payments made for this tax year and any               
          overpayment  carried  forward  from  the              a.  Give the City of Columbus any information that is 
          prior year’s return.                                         missing from the return, 
                                                                b.  Call the City of Columbus for information about 
Line 3:   Subtract Line 2 from Line 1. If the result                   the processing of the return or the status of any 
          is a negative number, indicate amount in                     refund or payment(s), and 
          parentheses and carry to Line 6.                      c.  Respond  to  certain  City  of  Columbus  notices 
                                                                       about  math      errors, offsets,   and     return 
Line 4:   Enter penalty, interest, and late filing fee,                preparation. 
          if applicable.  All taxes unpaid after April          
          15 are subject to a 15% penalty. Taxes               Your  business  is  not  authorizing  the  paid  preparer  to 
          remaining unpaid to Columbus after they              receive any refund check, bind the corporation to anything 
          become  due  are  subject  to  an  annual            (including  any  additional  tax  liability),  or  otherwise 
          interest rate of 7%.  A late filing fee of $25       represent the corporation before the City of Columbus. 
          per month up to a maximum of $150 may                 
          apply.                                                
 
Line 5:   Enter total amount due - Line 3 plus Line            Schedule X: Reconciliation with Federal 
          4. 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 6:   Enter  overpayment,  if  applicable,  from           business’s  federal  return  as  required  in  C.C.C.  §362. 
          Line 5 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  6A:  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  6B: Enter  the  amount  of  the            Associations reconciling from Line 1 of the “Analysis of 
                  overpayment  from  Line  6  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 
Part B: Required Questions                                     association  and  should  not  be  deducted  on  Line  14  of 
                                                               Federal Form 1065 or Line 11 of Federal Form 8825. 
All questions in this section regarding the business entity     
must be answered.                                              Line 1:    Income per attached Federal tax return per 
                                                                          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 
Paid Preparer Tax Identification Number (PTIN).                           gain).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     
                                                                          prior years allowed in this tax year. 
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Code. i.e. 754 Basis Adjustments and
Line 2 G: Other City taxable income not in Line 1 Section 163(J) Interest Expense.
(such as I.R.C. §291 recalculation of §1250
gain for S corporations, partnerships or Federal Form 1065 Schedule K1 Line 13d
trusts treated as C corporations per C.C.C. (applies to associations only).
§362.03(A)(12)).
Line 4I: Other expenses not deductible (with
Line 2 H: Net operating loss calculated per C.C.C. explanation). Do not include expenses on
§362.03(A)(8), per §362.03(A)(8)(e). This income earned in other taxing districts (see
figure must be entered as a positive number. Line 5E instructions).
You must attach a schedule detailing the Line 4J: Total Additions - add Lines 4A through 4I -
calculation and application of the net carry result to Line 2A.
operating loss carryforward.
Items not taxable are deducted from taxable income.
Line 3: City net taxable income after applying the They should be entered as follows:
net operating loss allowed by C.C.C.
§362.03(A)(8). Line 5A: Non-taxable gains from sale or exchange of
capital or other assets per C.C.C.
Items not deductible are added to taxable income. §362.03(A)(4).
They should be entered as follows:
Line 5B: Interest Income.
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 5E
businesses may carry forward any unused - 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
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taxpayer that was situated within the city limits. Include
the annual rental on rented and leased real property Completing Part C and Form BR-PV
situated within the city limits multiplied by 8.
Filing a Declaration of Estimated Tax
Column A, Line b: Divide Column A, Line a by the AII business enterprises must complete Part C,
amount of Line 3. If the amount of Line 3 is zero, enter Declaration of Estimated Tax, on Form BR-25 for the
“n/a” on this line. current year.

Column B, Line a: List the gross receipts from sales Making estimated payments
made, rentals made or services performed within the city AII estimated payments must be made using form BR-PV.
limits. Payments can also be made on CRISP at
crisp.columbus.gov. No extensions of time to file or pay
Column B, Line b: Divide Column B, Line a by the will be granted.
amount of Line 4. If the amount of Line 4 is zero, enter
“n/a” on this line. For calendar year taxpayers, payments are due:
 April 15, 2023
Column C, Line a: List the wages, salaries and other  June 15, 2023
compensation paid to W-2 employees for services  September 15, 2023
performed within the city limits except compensation
 December 15, 2023
exempt from municipal taxation under C.C.C.

§362.03(K)(17).
For fiscal year filers, payments are due:
Column C, Line b: Divide Column C, Line a by the  the 15th day of the fourth month, and
amount of Line 5. If the amount of Line 5 is zero, enter  the 15th day of the sixth month, and
“n/a” on this line.  the 15th day of the ninth month, and
 the 15th day of the twelfth month of the
Column D: Divide the sum of line b for Columns A-C by business's year.
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 2023 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 2023
and 0% for columns A-C respectively, divide 90%
(30% + 60% + 0%) by 3 (since all three columns tax return or at least 100% of the total tax liability shown
had numbers, even though Column C’s number on the businesses 2022 tax return. If all estimated
was zero). payments total an amount less than either of these
criteria, or if payments are not made by the due dates
Column E: Multiply the amount shown on Schedule X, listed above, the business will be subject to penalty and
Line 3 by the percentage shown in Column D. If the interest.
amount is zero or less, enter zero on Form BR-25, Page
1, Part A, Column B. If Column E is more than zero, enter To amend a declaration of estimated city income tax,
the amount on Form BR-25, Page 1, Part A, Column B. provide a written statement including the expected new
tax liability, the tax year being amended and account
number/FEIN. An amended declaration of estimated city
Schedule E: Pass-Through K-1 Income income taxes may also be filed by going to CRISP at
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
visit our website and download Form BR-
fiduciaries are not permitted to offset local partnership NOTE
PV.
income with local partnership losses.

Column 5: Enter total income/loss incurred by each
Rev. 01/17/2023
activity listed in Column 1. Enter the total
amount on line 2D of Schedule X.

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