Resident individuals, regardless of age, who have income subject to the tax must file even if no tax is due. Non-resident individuals whose Findlay taxable income was not fully withheld upon must file. Non-residents do not need to file if all their tax has been 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 Findlay must file, even if no tax is due.
See Ohio Revised Code Sections 718.01(A) and 718.02 for reconciling and apportioning business net income.
Findlay temporarily suspended the resident individual mandatory filing requirement for tax years 2008 and 2009 for those who had a history of filing “even” returns and whose tax was properly withheld by their employers for those two years.