The 2017 Findlay, Arlington, Mount Cory, and Vanlue annual income tax returns and 2018 first-period estimate payments are due Tuesday, April 17.
Findlay, Arlington, Mount Cory, and Vanlue resident individuals who are 18 years of age or older are required to file respective municipal income tax returns even if they had no taxable income. Findlay and Arlington resident individuals, who are 16 or 17 years of age and who have income that is subject to the tax, must file even if no additional income tax is due.
Residents are required to attach copies of their Federal Forms 1040, 1040A, or 1040EZ and any other Federal forms or schedules that support or relate to wages (W-2s), income, and expenses reported on the Findlay, Arlington, Mount Cory, or Vanlue income tax returns. These include, but are not limited to Schedules C, E, F, and K-1, and Forms 4835 and 4797.
Married couples should file joint Findlay or joint village income tax returns even if they file separately with the IRS. There is no municipal income tax benefit for a married couple to file separately.
Non-residents are not required to file, but only if all their city or village taxes were properly withheld by their employers.
Non-resident individuals, sole proprietorships, partnerships, limited partnerships, limited liability companies, limited liability partnerships, associations, corporations, trusts, and S corporations that own rental properties, conduct business, perform services, solicit sales, operate, or maintain an office in any of the four communities must file, even if no tax is due.
Mount Cory and Vanlue individual taxpayers are subject to the villages’ income taxes when they reach age 18.
Sources of income that are subject to Findlay, Arlington, Mount Cory, and Vanlue income tax include salaries, wages, tips, severance pay, lottery and gambling winnings, stock options, net profits from self-employment, 1099-MISC income, net profits from rental real estate, and contributions to deferred compensation plans, such as 401(k), 403(b), and 457, and individuals’ gains on sales of real estate used in business to the extent of the depreciation.
Sources of income that are not subject to Findlay, Arlington, Mount Cory, and Vanlue income tax include unemployment benefits, Social Security benefits, pensions, interest, dividends, workers’ compensation, and Internal Revenue Code section 125 “cafeteria plan” contributions.
Generally, taxpayers can determine their taxable wages by using the higher of the amounts reported in boxes 1 or 5 of each W-2. An employee should consult with their payroll department regarding other sources of taxable wages when the box 18 local wage amount is higher than boxes 1 or 5.
To avoid a 15 percent penalty and an annual interest charge of 6 percent, Findlay, Arlington, Mount Cory, and Vanlue taxpayers must make 2018 estimate payments if they will owe $200 or more in addition to the tax that will be withheld from their pay. The goal is to pay 100 percent of the 2017 tax or 90 percent of the 2018 tax. The tax is due as the income is earned. Residents who are self-employed or who work in other communities or in non-taxing jurisdictions are most likely to be affected by the requirement.
Partnerships, limited partnerships, limited liability companies, and S corporations that conduct business in any of the four communities are required to report the income and pay the tax on behalf of the owners to the extent the pass-through businesses’ operations are apportioned to Findlay, Arlington, Mount Cory, or Vanlue. Resident individual partners, members, and Findlay S corporation shareholders must then report their untaxed distributive shares. Losses are reported in the same manner.
Taxpayers who wish to have their Findlay, Arlington, Mount Cory, and Vanlue income tax returns prepared by the Findlay Income Tax Department will need to furnish their W-2s and completed copies of their Federal Forms 1040, 1040A, or 1040EZ and other relevant Federal forms and schedules for the department to keep. As a courtesy to other customers and to expedite the filing process, the Tax Department requests that visitors have these forms readily accessible at the time they seek assistance.
Payments and completed Findlay, Arlington, Mount Cory, and Vanlue income tax returns can be placed in the drop box located at the east curbed island of the Municipal Building’s West Crawford Street parking lot.
Forms are available at the Tax Department, at the Findlay-Hancock County Public Library, and on the City’s website by visiting FindlayTaxForms.com. For assistance, taxpayers can call
419-424-7133 or visit the Tax Department in room 115 on the first floor of the Municipal Building at 318 Dorney Plaza. Office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m.