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CITY OF CINCINNATI – 2023 BUSINESS
DECLARATION OF ESTIMATED INCOME TAX
FOR CALENDAR YEAR 2023 OR MONTHS ENDING
A legally filed Declaration must be signed, dated and accompanied by payment. Mail To: Cincinnati Income Tax Division PO Box 637876
Cincinnati, OH 45263-7876by April 18, 2023 or the 15 thday of the 4 thmonth after the tax year begins. Taxpayer Service: (513) 352-3847.
Filing Status (Check one)
Account Number: _______________________ FID #: _______________
C-Corporation
Email: ________________________________ S-Corporation
LLC
Name _____________________________________________________ Partnership/Association
Address _____________________________________________________ Fiduciary (Trusts and Estates)
_____________________________________________________
_____________________________________________________
_____________________________________________________
PLEASE PROVIDE CURRENT ADDRESS
TAX DECLARATION
1. Total Estimated Income Subject to Tax ______________________
2. Cincinnati Estimated Income Tax Due (Multiply Line 1 by 1.8% (.018) ______________________
3. Quarter One Estimated Tax Due Before Credits (at least 25% of Line 2) ______________________
4. Less Credits (from previous year return) ______________________
5. Net Estimated Tax Due if Line 3 Minus Line 4 is Greater Than Zero * ______________________
* See Payment Schedule below for subsequent payments
The undersigned declares this to be a true, correct and complete Declaration of Estimated Cincinnati Income Tax for the year 2023.
_________________________________ _________ ____________________
SIGNATURE DA TE TITLE
INSTRUCTIONS
Line 1. Base estimated income on the amount subject to tax in the preceding year, or on the preceding 3-month period annualized
for the remainder of the year if the preceding tax year was not for a full 12-month period.
Line 2. Multiply Line 1 by 1.8% and enter the estimated tax due for 2023.
Line 3. Divide Line 2 by 4 to determine the amount of estimated tax for the first quarter.
Line 4. If you overpaid last year’s tax and requested transfer of the overpayment toward this year’s estimated tax, enter the amount
on this line.
Line 5. Enter and remit the net estimated tax due if Line 3 minus Line 4 is greater than zero. Make checks payable to "City of
Cincinnati". This is the first of four quarterly estimated tax payments. We will not bill you for the remaining quarterly
installments. The second payment is due on the 15 day ofth the 6 monththafter the beginning of the year and is equal to the
total estimated tax on Line 2 divided by 4 less any overpayment still available from prior years. The third payment is due
on the 15 dayth of the 9 monthth after the beginning of the year and the final estimated payment is due on the 15 day of theth
1 stmonth of the next calendar year.
PAYMENT SCHEDULE FOR CALENDAR YEAR FILERS
APRIL 18, 2023 JUNE 15, 2023 SEPTEMBER 15, 2023 JANUARY 17, 2024 APRIL 15, 2024
FILE DECLARATION MAKE 2 NDQUARTERLY MAKE 3 RDQUARTERLY MAKE 4 THQUARTERLY FILE RETURN . PAY
WITH ¼ PAYMENT. PAYMENT. PAYMENT. PAYMENT. ANY BALANCE DUE.
• Taxpayers with a fiscal year end other than December 31 stmust file their Declaration by the 15 thday of the 4th month of the
fiscal year. Subsequent payments are due on the 15 stof the 6 ,th9 andth 12 monthsthafter the beginning of the taxable year.
• Businesses filing for the first time should attach a New Account Application. This form is available on our website at
www.cincinnati-oh.gov/citytax under Income Taxes – New Account Application Form.
• If the total estimate due after applicable credits for 2023 is less than $200.00, then no declaration is required to be filed.
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