The Findlay Income Tax Department mailed calendar-year 2015 income tax filing notices to over 25,000 Findlay and Arlington taxpayers this week. The purpose of the notices is to remind local taxpayers of their obligation to file calendar-year 2015 Findlay and Arlington income tax returns during the upcoming filing season. The Tax Department will no longer issue tax form packages. Soon after the first of the year, forms will be available at the Municipal Building, at the main and Arlington branches of the Findlay-Hancock County Public Library, and at findlaytaxforms.com.
From each taxpayer who received the yellow postcard notice, the Tax Department will be expecting a calendar-year 2015 income tax return or a substantiated response that the taxpayer is not required to file a return.
Resident individuals who have income subject to the tax are required to file annual income tax returns even if no additional taxes are due. Non-residents who are subject to the tax do not have to file a tax return if all their tax was completely and accurately withheld by their employers.
Sources of income that are subject to Findlay and Arlington income tax include salaries, wages, tips, severance pay, and contributions to deferred compensation plans such as a 401(k). Generally, employees can determine their taxable wages by using the higher of the amounts reported in box 1 or box 5 of each W-2. Lottery winnings, child care income, and business, farm, and rental income are also taxable.
Sources of income that are not subject to Findlay or Arlington income tax include interest, dividends, pensions, Social Security benefits, workers’ compensation, government-paid unemployment benefits, and Internal Revenue Code section 125 cafeteria plan contributions.
Partnerships, limited partnerships, limited liability companies, and S corporations that conduct business in Findlay are required to report the income and pay the tax on behalf of the owners to the extent these pass-through businesses’ operations are apportioned to Findlay (or to Arlington). Resident individual partners, members, or shareholders must then report their untaxed distributive shares. Losses are reported in the same manner.
The Tax Department issues the postcard notices in early December to stay ahead of the holiday mail season and to obtain more favorable scheduling from bulk mail service providers.
Findlay and Arlington payments and forms can be placed in the drop box located near the entrance to the Municipal Building’s West Crawford Street parking lot. For assistance, taxpayers can call 419-424-7133 or visit the Tax Department in room 115 on the first floor of the Municipal Building. Office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. The office will be closed December 24 and 25, January 1 and 18, and February 15.