0101 2023                        City of Columbus, Income Tax Division                                                                           FOR THE YEAR
                                                                                                                                                 BEGINNING
 Form                 City Income Tax Return For Businesses
 BR-25                                                                                                             2023 ENDING
 Business name                                                                      FEIN
                                                                                                                                                 AMENDED
                                                                                                       Account ID                                                                                            Were employees working 
 Current mailing address line 1                                                     NPT -                                                        YES      NO                                                 from their homes during 
                                                                                                                                                                                                             the reported period?
                                                                                    Filing Status - check only one                               Did you file a City return last year?                           YES             NO
 Current mailing address line 2                                                                      C-Corporation                               Is this a consolidated corporation return?

                                                                                                     S-Corporation                               YES      NO
 City                                                                                                Fiduciary (Trust and Estates)                                                                               YES             NO
                                                                                                     Partnership/Association                     Should your account be inactivated? 
                                                                                                     (do not use this form for Schedule C filers)  If YES, please explain:
 State                                    Zip code                                                             ATTACH A COPY OF YOUR FEDERAL RETURN INCLUDING ALL 
                                                                                    REQUIRED:                  SUPPORTING SCHEDULES TO THE BACK OF THIS RETURN.
                                                                                    Local business address(es) if different from mailing address:
                                                                                    Address 1
 Did your mailing address change in 2023?          Yes  No
                                                                                    Address 2
Nature of business                                                                  Address 3
Trade name                                                                          Address 4
                                                 Complete Tax Calculation only to determine your tax. 
 Part A    TAX CALCULATION                       Do not complete Tax Calculation until after Schedule X and Schedule Y, if applicable, are completed.
1.  Total net taxable income (cannot be less than zero - see instructions)................................................................................                                                  1
2.  Tax due (multiply Line 1 by 2.5%).........................................................................................................................................                              2
3.  Reference Form BR-25 Instructions......................................................................................................................................                                 3
4.  Total tax due..........................................................................................................................................................................                 4
5.  Less credits for estimated tax payments and overpayment from prior year return only..............                            5
6.  Net tax due (Line 4 Less Line 5). If Line 5 is greater than Line 4, enter amount (in brackets) here and carry to line 7.....................                                                            6
7. Overpayment claimed (if Line 5 exceeds Line 4)............................................................................    7
A.  Enter the amount from Line 7 you want CREDITED   
      to your next year tax estimate................................................................ 7A
B.  Enter the amount from Line 7 you want REFUNDED (must be greater than $10.00)....................                             7B
 
          DECLARE ESTIMATED TAXES FOR 2024
Businesses who expect to owe $200 or more in tax for the current year are required to make quarterly estimated tax payments (Columbus Code 362.07). 
To avoid penalties, estimated payments for the tax year must total either 90% of the tax due for the current year be or equal to the amount of tax due on this 
return. 
 
Enter the total amount of estimated tax due for this year below. Estimated tax payments must be made quarterly. One quarter of the estimated tax for the 
year is due by the following dates: 4/15,6/15,9/15 and 1/15. Credits carried forward from this return will be applied to the amount of the required quarterly 
estimates...................................................................................................................................................................................................

 Part B    THESE QUESTIONS MUST BE ANSWERED
      Date of incorporation or inception:                                                              Are any employees leased in the year covered by this return?                                              YES             NO
      Date City business commenced:                                                                    If YES, please provide the name and FEIN number of the leasing company
                                                                                                       Name
      Check whether this return was prepared on:   Cash Accrual basis
      Has City income tax been withheld from and remitted for all taxable employees                    FEIN
      during the period covered by this return?                                                        Total wages paid to Columbus area employees working from home were: 
                                                                                                        $
       YES, provide the FEIN(s) 
                                                                                                       Tax withheld to Columbus for employees working from home was: 
       NO, please explain below:                                                                        $
                                                                                                       Were 1099-MISC forms issued to central Ohio residents?                                                YES NO
                                                                                                       If YES, attach copies to this return.
                      The undersigned declares that this return (and accompanying schedules) is a true, correct and complete return for 
      SIGNATURE       the taxable period stated, and that the figures used are the same as used for Federal income tax purposes and              MAILING INFORMATION
                      understands that this information may be released to the tax administration of the city of residence and the I.R.S.
                                                                                                                                                 NO Payment Enclosed:
                                                                                                       May the City of Columbus                  Mail to: Columbus Income Tax Division 
      Sign Signature                                                                                  discuss this return with the                       PO Box 182437 
           of Officer                                                                                  preparer shown below? (see                         Columbus, Ohio 43218-2437
                                                                      Date
      Here Title                                                                                       instructions)         YES    NO           Payment Enclosed:
                                                                                                                                                 Make payable to: CITY TREASURER
      Paid                                                                                                                                       Mail to: Columbus Income Tax Division 
      Preparer’s                                                                                       PTIN
                                                                       Date                                                                               PO Box 182158 
      Use  Signature                                                                                  Phone #                                            Columbus, Ohio 43218-2158
      Only

                                                        Print Form                                   Reset Form                                                                                                  BR-25 1

0102 2023

  Business name:                                                                                EIN/FID number:

Schedule X                  RECONCILIATION WITH FEDERAL INCOME TAX RETURN PER CCC §362
  1.  Income per attached Federal return [Form 1120, Line 28; Form 1120S, Schedule K, Line 18; or Form 1065, “Analysis of Net                                                                  1
       Income (Loss)”, Line 1; Form 1041, Line 17; Form 990 T, Line 11, 1120 REIT, Line 21] ...........................................................
  2.  A.   Items not deductible (from Line 4J below)................................................................................                      2A
      B.   Items not taxable (from Line 5F below)....................................................................................                     2B
      C.   Enter excess of Line 2A or 2B..................................................................................................................................................    2C
      D.   Pass-through K-1 income (or loss) (deduct pass-through gain, add pass-through loss.  See BR-25 Schedule E, Column 5)........................                                       2D
      E.   Suspended Section 179 expense allowed in this tax year (attach schedule) ..........................................................................                                2E
      F.   Suspended charitable contributions allowed in this tax year (attach schedule)........................................................................                              2F
      G.   Other City taxable income not shown on Federal return..........................................................................................................
                                                                                                                                                                                              2G
      H.   Net operating loss per C.C.C. §362.03(A)(8), (Schedule must be attached to the City return)................................................
  3.  Adjusted net income (Line 1 plus or minus Lines 2C, 2D, 2E, 2F, 2G and 2H). Enter in Part A or Schedule Y (figures entered in                                                           2H
               Part A cannot be less than zero)..............................................................................................................................................  3
  ITEMS NOT DEDUCTIBLE
  4.  A.   Capital losses and  IRS  §1231 losses deducted........................................................................                         4A
      B.   Amount equal to 5% of intangible income not attributable to sale, ............................................                                 4B
            exchange or other disposition of IRS §1221 property (5% of Lines 5B, 5C, and 5D)
      C.   Taxes based on income..............................................................................................................            4C
      D.   Guaranteed payment to partners (not included within net profits)...............................................                                4D
      E.   Charitable contributions deducted above corporate limitations CCC §362.03(A)(12).................                                              4E
      F.   IRS §179 expense deducted above corporate limitations CCC §362.03(A)(12).........................                                              4F
      G.   Qualified retirement, health insurance and life insurance plans on behalf of owners/ 
             owner employees of non C-Corporation businesses..................................................................                            4G
      H.   Add any deduction for pass-through entity not allowed as a deduction for a C-Corporation 
            under the Internal Revenue Code (see instructions)  CCC §362.03(A)(11)................................                                        4H
      I.    Other expenses not deductible (attach documentation or explanation).......................................                                    4I
      J.   TOTAL ADDITIONS (enter here and on Line 2A above).........................................................................................................                         4J
ITEMS NOT TAXABLE                                                                                                                                         5A
  5.  A.  Capital/IRS  1231§gains, etc (do not deduct Section 1245 and 1250 gains)...............................
      B.   Interest earned or accrued..........................................................................................................           5B
      C.   Dividends....................................................................................................................................  5C
      D.   Income from patents, trademarks, copyrights and royalties from intangible sources.................                                             5D
      E.   Other exempt income (attach documentation or explanation).....................................................                                 5E
      F.   TOTAL DEDUCTIONS (enter here and on Line 2B above).....................................................................................................                            5F

Schedule Y                  REQUIRED CALCULATION OF NET PROFIT FOR MULTI-CITY ALLOCATION
  1. Average original cost of all real and tangible personal property owned or used by the taxpayer in the business or                                                                         1
      profession wherever situated except leased or rented real property.............................................................................................
  2. Annual rent paid on rented and leased real property used by the taxpayer wherever situated, multiplied by 8............................                                                   2

  3. Combine Lines 1 and 2..................................................................................................................................................................   3

  4. All gross receipts from sales made or services performed wherever made or performed.............................................................                                          4
  5.  All wages, salaries and other compensation paid to employees wherever their services are performed except compensation 
      exempt from municipal taxation under CCC §362.03(K)(17). Do not include work from home wages per State Code ORC                                                                          5
      718.02(C)(1) and CCC§ 362.062(C).............................................................................................................................................
                                           Column A                Column B     Column C                                                                    Column D
      City             Code                                                                                                                                                                     Column E
                                           Property           Gross Receipts                Wages                                                           Average %                          Allocated Net Profits
                            a      $                    $                      $
Columbus                01                                                                                                                                            %                       $
                            b                         %                      %                                                                           %
                            a      $                    $                      $
Everywhere Else                                                                                                                                                       %                       $
                            b                         %                      %                                                                           %

                                                        Print Form             Reset Form
                                                                                                                                                                                                BR-25 2 

0103 2023

Business name:                              FEIN

Schedule E     PASS-THROUGH K-1 INCOME (OR LOSS) ISSUED TO THIS ENTITY (see instructions) 
         COLUMN 1  COLUMN 2                 COLUMN 3               COLUMN 4 
 Pass-Through Name Federal Identification # Partner/Shareholder's  Total Amount of K-1 Pass-Through 
                    (FID)                   Percentage             Income (Loss) Everywhere

                                                       TOTAL

Additional Requirement: Please attach additional Schedule E's if there are more than twelve K-1s 
 
                   Print Form               Reset Form
                                                                                                 BR-25 3