The City of Delaware administers two joint economic development districts (JEDD) in Berkshire Township, Delaware County.

Businesses and employees working within the JEDD, and individuals living within the JEDD, are required to pay municipal income taxes. A 1.85 percent tax is due on profits of business activities within the JEDD, qualifying wages earned within the JEDD, and on taxable income earned by residents living within the JEDD.  Both business and resident taxpayers are asked to complete the applicable registration form below.

The JEDD income tax is administered and collected for the township by the City of Delaware. Townships, on their own, do not have authority to levy an income tax. But Ohio allows townships to partner with an incorporated municipality and use its income tax rate. A JEDD is provided for under the Ohio Revised Code, section 715.69 through 715.90.

Delaware receives 20 to 40 percent of the JEDD tax, excluding four percent taken for administrative costs. It uses this money to pay for transportation improvements.

For more information on the JEDD districts, please contact the City of Delaware Income Tax Department.

By Mail:Berkshire Township JEDD
c/o City of Delaware Income Tax Dept
PO Box 496 Delaware, Ohio 43015

740-203-1225

incometax@delawareohio.net

Questions About the JEDD

Q: Do I live, work or conduct business activity in a JEDD district?

A: Please view the map here and enter the appropriate address.  Note that not all addresses in Berkshire Township are in the JEDD.

Q: Who is required to pay the JEDD tax?

A: Businesses and employees working within the JEDD, including workers doing construction in the district, as well as Individuals residing within the JEDD.

Q:  Do I have to file an income tax return with the JEDD?

A:  Business taxpayers and individuals residing in or working in the JEDD must file an annual income tax return.  Employees working in the JEDD, whose employer is correctly withholding 1.85% income tax for the JEDD, do not need to file an annual income tax return.

Q:  How can I pay my JEDD income tax?

 A:  Businesses and employers can use the Ohio Business Gateway to file returns and remit payment electronically at https://gateway.ohio.gov/.   If using the OBG be sure to indicate the proper JEDD:  Berkshire Township JEDD I 11683 or Berkshire Township JEDD II 11742.  Returns and payments can also be mailed in care of the City of Delaware Income Tax Department, PO Box 496, Delaware Ohio, 43015.  Checks should be made payable to City of Delaware.

JEDD Tax Forms:

2024 JEDD INDIVIDUAL REGISTRATION FORM FILL IN*

2024 JEDD EMPLOYER QUARTERLY WITHHOLDING RETURN AND RECONCILIATION FILL IN*

2024 JEDD EMPLOYER MONTHLY WITHHOLDING RETURN AND RECONCILIATION FILL IN*

Berkshire-Twp-JEDD-Business-Registration-Form*

JEDD-BUSINESS-FORM-R

JEDD-BUSINESS-FORM-R-INSTRUCTIONS

Prior Year Forms:

JEDD 2023 Employers Monthly Withholding Return Reconciliaton FILL IN

JEDD 2023 Employers Quarterly Withholding Return Reconciliaton FILL IN

JEDD-2022-Employers-Monthly-Withholding-Return-Reconciliaton*

JEDD-2022-Employers-Quarterly-Withholding-Return-Reconciliaton*

2021-JEDD-Employers-Monthly-Withholding-Return-Reconciliaton*

2021-JEDD-Employers-Quarterly-Withholding-Return-Reconciliaton*

2020-JEDD-Employers-Quarterly-Withholding-Return-Reconciliaton*

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Windows Media Player Word Viewer Excel Viewer PowerPoint Viewer