| Tax Practitioner Notes: This page is designed to assist the Tax Practitioner with Akron City
Income Tax updates, recent clarifications of City tax law, and helpful tips. Be sure to
check this site often during the upcoming tax season.
1 - Form IR (Individual & Joint Return) is for those taxpayers who file the federal 1040 return with wage and Schedules C, E and F income. Business filers, must file as entities, and must file using Form BR (Business Return). These Forms and Instructions are available to you on-line.
2 - P.O.A.s - A box on the lower right hand portion of the tax return must be checked to give us permission to discuss your client's tax information with you. As always, if you have a formal Power of Attorney signed by your client that gives you such authority we can freely discuss their tax issues with you. However, to participate in Akron's "Information Sharing Program" you will also need to complete and return our "Information Release Form" and be assigned an Akron Preparer ID number. Enter the Akron ID number in the designated box on the bottom of the Akron tax return. If you need to call for information, we can only share it with you AFTER you register in our "Information Sharing Program." Click here to obtain a Tax Practitioner Questionnaire.
3 - As with Federal returns, the taxpayer may use 100% of last year’s tax liability for the declaration and estimated payments, or 90% of estimated current year liability. Payments must be made in four equal, quarterly installments to avoid penalty and interest charges.
4 - If you have an Akron client who needs to report S Corp or Partnership distributive share income on his/her individual return, download and use WORKSHEET K. If you have an Akron client who has allocated self-employment income between Akron and another taxing municipality, please download and use WORKSHEET SE.
5 - Gambling losses are not deductible against gambling winnings unless the taxpayer is deemed to be a "professional gambler," where gambling is the taxpayer’s principal business activity for federal tax purposes
6 - EXTENSION REQUESTS - We do not preapprove extension requests before the filing of the tax return. If you are filing a Federal extension for your client, simply attach a copy of this form to the Akron final tax return. Your extension will be approved for up to 45 days after the deadline of your Federal extension AS LONG AS YOUR CLIENT'S ACCOUNT IS UP TO DATE. Please be sure to notify your client that, if his city tax account is delinquent in any manner, the extension will be considered invalid, and penalty and interest charges will be applied for filing a late return. Remember, an extension refers to the time for filing, not the payment of the taxes due. Regular interest will be charged on any payments that are received after the original due date of the return, even if being filed with an extension. If filing through the Ohio Business Gateway, the extension due date is 15 days after your client's Federal extension.
7 - Most individual and joint filers are eligible to file their Akron City tax returns via the internet. This includes Form IR filers with wage income and schedule income (Federal Schedules C, E and F). Tax preparers who are registered with us may also file their client’s returns over the internet. You may look up your client's Akron tax account number and Personal Filing Code by clicking on the Tax Practitioner E-File Look Up and logging in. For further details about Preparer E-Filing, feel free to call us at 330-375-2497.
8 - Please note that we use bar-coded city income tax returns. Most of the clients who used your tax preparation services last year received a bar-coded label for filing this year's Akron city tax return. We have contacted the major tax software producers and have received their cooperation in updating their version of the Akron forms to accommodate this label. Please ask your client to bring the bar-coded city label with their other important tax papers and then affix this label in the upper right-hand corner of the form as indicated. We appreciate you cooperation in this matter.
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