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What are the tax rates of the communities for which the City of Findlay administers the municipal income tax?
Findlay: 1.00%
Arlington: 1.00%
Carey: 1.50%
Mount Cory: 1.00%
Vanlue: 1.00%
Findlay's tax rate from 2010 through 2012 was 1.25%. Findlay's tax rate from 1967 through 2009 was 1.00%
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At what age are individuals subject to the municipal income tax?
Findlay and Arlington individuals are subject to the tax at age 16. Mount Cory and Vanlue individuals are subject to the tax at age 18.
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Who is required to file annual income tax returns?
Findlay, Arlington, Mount Cory, and Vanlue resident individuals are subject to the income tax return mandatory filing requirement at age 18.
Findlay and Arlington resident individuals who are 16 or 17 years of age, who have income that is subject to the income tax, must file even if no additional tax is due.
Non-resident individuals whose taxable income was not fully withheld upon must file.
Non-resident individuals are not required to file if all their tax was 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, Arlington, Mount Cory, Vanlue, or Carey must file, even if no tax is due. See ORC 718.01 and 718.02 for reconciling and apportioning business net income. See ORC 718.06 for consolidated returns.
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Where should I mail my Findlay, Arlington, Mount Cory, Vanlue, and Carey income tax returns, payments, and other correspondence?
Mail all income tax returns, payments, and other correspondence to:
CITY OF FINDLAY
INCOME TAX DEPARTMENT
PO BOX 862
FINDLAY OH 45839-0862
A secure, drive-up drop box for submitting payments and tax forms without postage is located in the east curbed island of the Municipal Building's West Crawford Street parking lot.
The physical address for shipments by delivery services is:
CITY OF FINDLAY
INCOME TAX DEPARTMENT
318 DORNEY PLAZA STE 115
FINDLAY OH 45840-3346
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To whom should checks be made payable?
For Findlay, Arlington, Mount Cory, Vanlue, and Carey income taxes, please make checks payable to City of Findlay.
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How can I pay my Findlay, Arlington, Mount Cory, Vanlue, and Carey income taxes with a credit card or a debit card?
In March 2006, the Income Tax Department partnered with Official Payments to allow taxpayers to pay taxes using Visa, MasterCard, American Express, and Discover credit and debit cards. Taxpayers can visit www.officialpayments.com, or they can call 1-800-2PAYTAX (1-800-272-9829) and use our assigned jurisdiction code, which is 4553. Official Payments charges users a convenience fee of approximately 3 percent for its services, so there is no cost to the City.
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What is the due date for Findlay, Arlington, Mount Cory, Vanlue, and Carey annual income tax returns?
April 15.
By State law, the due date may be extended to the next business day because of the Emancipation Day holiday and weekends.
See Sections 718.05(G) and 5747.08(G) of the Ohio Revised Code.
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What are some common sources of income that are taxable?
Unless otherwise prohibited by Chapter 718 of the Ohio Revised Code, taxable income includes, but is not limited to:
W-2 box 5 Medicare wages described in IRC 3121(a) without regard to limitations or exclusions (ORC 718.03)
Salaries, commissions, and bonuses
Tip income
Sick pay
Vacation pay
Severance pay, incentive pay
Strike pay
Contributions to deferred compensation plans such as IRC 401(k), 403(b), or 457
Lottery winnings and gambling winnings
Stock options even if not reported in the W-2 box 5 Medicare wages
Salaries, wages, or stipends earned or received through college or university work-study programs, internships, and grant-funded programs even if not reported in the W-2 box 5 Medicare wages
Supplemental unemployment compensation benefits described in IRC 3402(o)(2)(A)
Employment-related prizes, awards, and gifts
Cost of group term life insurance for active employees for protection in excess of the amount specified in IRC 79
Net housing allowance
Fees received by jurors, union stewards, directors, executors, executrixes
Income reported on Federal Form 1099-MISC
Babysitting income
Business income
Farm income
Rental income
Oil & gas royalties (i.e., derived from land)
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What are some common sources of income that are not taxable?
Unless otherwise delineated in Chapter 718 of the Ohio Revised Code non-taxable income includes, but is not limited to:
Interest
Dividends
Government-paid unemployment compensation
Workers' compensation
Social Security benefits
Government aid
Pensions and qualified retirement benefits
Income reported on a 1099-R, 1099-DIV, or 1099-INT
IRC 125 cafeteria plan contributions
Sick pay described in IRC 3402(o)(2)(C), not reported in the W-2 box 5 Medicare wages
Active and reserve military pay [ORC 718.01(C)(1)]
Alimony
Royalties derived from intangible property
Patent and copyright income
Value of a home or a parsonage furnished by a church to its designated minister
First $1,000 of annual income for serving as a precinct election official
Life insurance proceeds
Proceeds from inheritance
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Do I pay Ohio municipal income tax to the community where I work or to the community where I live?
In Ohio, an individual's first obligation is to the city or village where he or she works, earns taxable income, conducts business, or owns rental properties. The individual's next obligation is to the city or village where he or she lives or is domiciled. Then, it is a matter of how much credit the community of residence allows for already paying tax to the community where the income is earned. Findlay, Mount Cory, and Vanlue do not offer a credit. Arlington and Carey offer a credit of the amount of tax paid to the community where the income is earned not to exceed one percent.
Municipal income tax exists in Ohio to assure financial independence for its communities. Moreover, municipalities use income tax revenues to provide personal and property protection, to build and maintain thoroughfares and infrastructure, to foster skilled workforces, and to promote high qualities of life. These resources develop and strategically locate mutually-beneficial places that attract businesses and consumers ensuring vocational, professional, entrepreneurial, educational, recreational, cultural, and medical opportunities for all Ohio residents.
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Where is the Findlay Income Tax Department located?
The Tax Department is located in Room 115 on the south end of the first floor of the Findlay Municipal Building. The Municipal Building is located at the northeast corner of the intersection of West Crawford Street and South Cory Street, about one-half block west of South Main Street. Parking is accessible from West Crawford Street. The entrance to the building is located in Dorney Plaza on the northeast side of the building. The physical address is 318 Dorney Plaza Findlay, Ohio 45840.
Our office hours are Monday through Friday, 8:00 a.m. to 5:00 p.m.
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Should married couples file jointly or separately?
A married couple should file a joint Findlay (or joint Arlington, joint Mount Cory, joint Vanlue, joint Carey) income tax return even if they file separately on their Federal income tax return. There is no tax incentive for a married couple to file separate Findlay, separate Arlington, separate Mount Cory, separate Vanlue income, or separate Carey income tax returns.
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How can a taxpayer request an extension to file?
The Income Tax Department honors timely and legitimate Federal extension requests when they are attached to the City and village income tax returns that are filed by the extended due date.
It is not necessary to file copies of extensions by the original due date. See Ohio Revised Code 718.05(G)(2) regarding extension requests for all Ohio municipalities.
The extension is for filing the return, not for paying the tax. Interest is due on any tax not paid by the original payment due date(s). A fifteen percent late-payment penalty may also be due.
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Why do I have to make estimate payments?
The tax is due on the estimate payment due dates as you earn the income throughout the year. You are required to make estimate payments if your tax due after withholding will be $200 or more. April 15 of each year is the due date for filing the return and comparing your annual tax liability with what has already been paid. The estimate payment due dates for individual taxpayers are April 15, June 15, September 15, of the calendar year and January 15 of the following year. The due dates for businesses are the 15th day of the 4th, 6th, 9th, and 12th months of the fiscal year.
April 15 of each year is the due date for filing the annual income tax return and comparing your total tax with what has already been paid and withheld. Your goal should be to pay 100 percent of the previous year's tax liability or 90 percent of the current year's tax liability. If you do not make estimate payments, you may be charged interest and a fifteen percent late-payment penalty.
See Ohio Revised Code 718.08.
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What Federal Forms and Schedules should I include with my Findlay, Arlington, Mount Cory, Vanlue, and Carey income tax returns when I file?
Form 1040 page 1 or equivalent
Form W-2 Wage and Tax Statements
Schedule C pages 1-2
Schedule E pages 1-2
Schedule K-1 from 1120-S
Schedule K-1 from 1065
Form 4797
Schedule F
Form 4835
Schedule A, if claiming allowable 2106 expenses
Form 2106, if claiming allowable 2106 expenses
Form 4868 extension request or equivalent, when the extended return is filed
Form 8582, if Schedule E rental losses are limited or suspended for Federal tax purposes
Schedule D, if rental properties were sold
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Can a self-employed individual deduct contributions to a health savings account, to a self-employed SEP, SIMPLE, or qualified plan, or deduct one-half of the self-employment tax?
No. There is no Ohio Revised Code provision for these Federal Form 1040 adjustments to Federal income to be deducted from Findlay, Arlington, Mount Cory, Vanlue, or Carey taxable income.
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How are partnerships, LLCs, LPs, & S corporations taxed?
If the business owns rental properties, conducts business, performs services, solicits sales, operates, or maintains an office in the community, the tax is imposed first on the business based on the income that is attributable to the community. Resident individual partners, members, and Findlay shareholders must then report their untaxed distributive shares. An LLC owned by only one person will be taxed as a sole proprietorship.
For example, 78 percent of a pass-through entity's $30,000 loss is attributable to Findlay. The pass-through entity has five individual owners who share losses equally. The entity is required to file a return and report a loss attributable to Findlay of $23,400 ($30,000 x 78%). Each resident individual S corporation shareholder (to the extent the S corporation's income is apportioned within Ohio), partner, or member is permitted to report a loss of $1,320 [$30,000 x 20% share x (1 - 78%)].
Arlington, Mount Cory, Vanlue, and Carey are prohibited from imposing tax on resident shareholders' distributive shares from S corporations. Bills originating in both the Ohio House and the Senate established voting requirements available only to communities that were imposing tax on this income by ordinance, rule, or regulation as of December 2002, which the villages were not. Senate Bill 180 of the 124th Ohio General Assembly established a November 2003 voting requirement for distributions from interstate S corporations, followed by House Bill 127 of the 125th Ohio General Assembly that established a November 2004 voting requirement for distributions from intrastate S corporations. As a result, Arlington, Mount Cory, Vanlue, and Carey are eligible to impose tax on S corporations only at the entity level.
