Tax Return Instructions for Forms DIR-1040 and DNR-1040

Sep 19, 2026

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Tax Return Instructions for Forms DIR-1040 and DNR-1040 provide guidance for filing Dublin City municipal tax returns, including when a taxpayer must file, eligibility for resident and part-year resident requirements, and conditions for nonresidents with improperly withheld taxes. The instructions explain joint return rules for married couples, which form to use based on residency and taxpayer type, and key filing deadlines. They also cover where to submit returns, late filing or payment consequences, refund and credit procedures, and how taxable income is determined for residents.

LanguageEnglish

CategoryLetters

FormatPDF

Pages6

Reading Time2 min

AccessFree to download

Do I need to file?

Can we file a joint return?

Do I use Form DIR-1040 or DNR-1040?

When and where do I file?

Where to File

What if I file or pay late?

Are there any special rules for refunds?

What is taxable income?

For use20in2repReatrunngs Tax Return Instructions for Forms DIR-1040 and DNR-1040 These instructions are applicable to City of Dublin returns DIR-1040 and DNR-1040 . Any errors or omissions from these instructions do not supersede Ohio Revised Code Section 718 or Dublin City Ordinance Section 38. These instructions are informational and may not be inclusive of all local tax laws. If you have any questions about completing any of our forms and/or need tax forms, please call (614) 410-4460 . All forms and instructions [are also available at](are also available at www.dublintax.com)[ ](are also available at www.dublintax.com)[www.dublintax.com](are also available at www.dublintax.com). Municipal tax is paid first to the city where work is performed or income earned. Taxpayers may also have an additional tax liability to their city of residence based on how much credit the home city allows for taxes paid to where you work or earn your income. Do I need to file? (You only need to file if any of the following apply): 1. You filed and paid the previous tax year. A final return is required to inactivate a tax account if you are no longer required to file. 2. All Dublin residents and part-year residents 18 years of age and older are required to file a tax return. If you are exempt because you are under the age of 18 or only received pension income or military pay, you should file a Declaration of Exemption Form (Form DIX-16) which can be found on our [website www.dublintax.com](website www.dublintax.com). 3. All nonresidents of Dublin who earned income in Dublin and Dublin tax was not fully and/or correctly withheld. (Multiply the largest wage figure shown on your W-2 in Box 5 or 18 by 2.0% . If the withholding is correct, your result should equal the withholding shown in Box 19 of your W-2) . If your W-2 isnot correctly withheld, you will need to file a return. If your W-2 statement is correctly withheld, then you will not need to file with Dublin. 4. You were a resident of Dublin and engaged in a business or profession (including rental real estate) in Dublin whether the business showed a profit or a loss. 5. You were not a resident of Dublin, but you engaged in a business or profession (including rental real estate) in Dublin, whether the business showed a profit or loss. Can we file a joint return? A married couple may file a joint return regardless of the filing method used on their federal or state return. Joint returns must be signed by both spouses and include both social security numbers. Do I use Form DIR-1040 or DNR-1040? You can use Form DIR-1040 if you are a Dublin resident that had income taxable to Dublin. If you are a NON-Resident, you should use form DNR-1040 . Corporations (including S-corporations), partnerships, joint venture and fiduciaries (estates and trusts) must file using Form DBR-38. When and where do I file? Returns must be filed on or before the fifteenth day of the fourth month following the close of the tax year. For 2025 calendar year taxpayers, this means the return is due April 15, 2026. Any taxpayer who has requested an extension for filing their Federal income tax return shall automatically receive the same extension for the filing of the City tax return (attach a copy) . Taxpayers who have not received or requested a Federal extension may request an extension from the Dublin Division of Taxation provided the request is received before the original due date of the return. An extension of time to file is not an extension of the time to pay any tax due. If you are unable to pay any taxes owed, you should still file your annual return timely with the Division of Taxation and request a payment plan as soon as possible. Where to File MAIL: Paper returns filed by mail should be postmarked no later than April 15, 2026. ALL Forms and correspondence should be mailed to: City of Dublin P.O. Box 9062 Dublin, OH 43017-0962 IN PERSON ASSISTANCE/DROP-OFF Our office i

FAQs

Who must file a Dublin tax return under DIR-1040 or DNR-1040?

You must file if you filed and paid the previous tax year with a requirement to inactivate the account, if you are a Dublin resident or part-year resident age 18 or older, or if you earned income in Dublin as a nonresident and Dublin tax was not correctly withheld. Other cases include residents engaged in a business or profession in Dublin and nonresidents engaged in such business or profession in Dublin.

How do I choose between Form DIR-1040 and Form DNR-1040?

Use Form DIR-1040 if you are a Dublin resident with income taxable to Dublin. Use Form DNR-1040 if you are a nonresident. Corporations, S-corporations, partnerships, joint ventures, and fiduciaries (estates and trusts) must use Form DBR-38.

What are the filing deadline and payment extension rules for 2025?

Returns are due on or before the fifteenth day of the fourth month after the tax year closes. For 2025 calendar year taxpayers, the due date is April 15, 2026. If you requested an extension for your federal return, the same extension applies for the City return, but it does not extend the time to pay any tax due.

Sep 19, 2026

Upload by Jake