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Columbus Income Tax
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What Are Unincorporated Businesses?
  1. Sole proprietorships – Schedule C, Federal Form 1040
  2. Rental properties - Schedule E, Federal Form 1040
  3. Partnerships, Joint Ventures and other type associations (These businesses file their own returns using Form BR-25; however, you must report your share of their city taxable income on your individual return if you are a partner.)
  4. Farm Net Income - Schedule F, Federal Form 1040 

NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.


Last Updated: October 9, 2005


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