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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%
Carey: 1.50%
Vanlue: 1.00%
Arlington: 1.00%
Mount Cory: 1.00%
Mount Blanchard: 1.00%
Findlay's tax rate from 2010 through 2012 was 1.25%. Findlay's tax rate from 1967 through 2009 was 1.00%
Mount Blanchard's one-percent village income tax was effective January 1, 2019.
Mount Cory's one-percent village income tax was effective January 1, 2016.
Vanlue's one-percent village income tax was effective January 1, 2016.
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At what age are individuals subject to the municipal income tax?
Findlay 16
Carey 16
Vanlue 18
Arlington 16
Mount Cory 18
Mount Blanchard 18
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Who is required to file annual income tax returns?
Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard resident individuals who are 18 years of age or older are required to file even if they had no taxable income.
Findlay, Arlington, and Carey resident individuals who are 16 or 17 years of age and who have income that is subject to the tax are required to 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, Carey, or Mount Blanchard must file, even if no tax is due.
See Ohio Revised Code 718.01 and 718.02 for reconciling and apportioning business net income.
See Ohio Revised Code 718.06 for consolidated returns.
For all six municipalities, we still accept a “final” municipal income tax return for any individual who is retired or will otherwise have no taxable income.
We will be expecting a municipal income tax return from any individual or business that received a postcard filing notice.
Mount Cory, Vanlue, and Mount Blanchard individuals are subject to the tax at age 18.
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Where should I mail my Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard income tax returns, payments, and other correspondence?
Mail all income tax returns, payments, and other correspondence to:
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. An additional secure drop box is located in the vestibule of the Municipal Building's Dorney Plaza entrance.
The physical address for shipments by delivery services is:
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, Carey, and Mount Blanchard municipal income taxes, please make checks payable to the City of Findlay.
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How can I pay my Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard income taxes with a credit card or a debit card?
You may pay taxes with ®Visa, ®MasterCard, ®American Express, or ®Discover at ACI Payments, Inc. Start with the "LOCAL PAYMENTS" action button. The payment entity is "Findlay, City of (Income Tax)" and select "Income Tax" for the payment type. You may enter the 4553 jurisdiction code to expedite some of the selection process.
You may also call ACI Payments, Inc.TM at 1-800-272-9829. For Findlay or for any of the five villages, use Findlay’s Jurisdiction Code of 4553 and choose "1" for Income Tax.
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What is the due date for Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard 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.
The 2019 annual income tax return is due July 15, 2020.
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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:
Fees earned to care for others, babysitting fees
Difficulty-of-care payments
W-2 box 5 Medicare wages and salaries described in IRC 3121(a) without regard to limitations or exclusions (ORC 718.03)
Bonuses
Sick pay
Strike pay
Vacation pay
Commissions
Incentive pay
Severance pay
Tip income [ORC 718.03(J)]
Employment-related debt cancellation, prizes, awards, and gifts
Stock options even if not reported in the W-2 box 5 Medicare wages
Supplemental unemployment compensation described in IRC 3402(o)(2)(A)
Contributions to deferred compensation plans such as IRC 401(k), 403(b), or 457
Cost of group term life insurance for active employees for protection in excess of the amount specified in IRC 79
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
Partnership guaranteed payments not already taxed at the partnership level
Resident partner's or member's untaxed distributive share from a partnership, LLC, LLP, or LP
Findlay resident shareholder's untaxed distributive share from an S corporation to the extent apportioned within Ohio
Lottery winnings
Gambling winnings
Net housing allowance
Business net income
Farm net income
Rental net income
Residents' covenants not to compete
Income reported on Federal Form 1099-MISC
Oil and gas royalties (because they are derived from land)
Fees received by jurors, union stewards, directors, executors, executrixes
Individuals' gains on sales of real estate and tangible personal property used in business to the extent of depreciation allowable [194(14)(F) of the Income Tax Ordinance and ORC 718.01(E)]
There is no municipal income tax exemption or exclusion for wages earned by a foreign national who is employed within the municipality, even if the wages are not subject to the W-2 box 5 Medicare wages.
The foreign income exclusion does not necessarily apply to resident individuals who are still domiciled within the municipality. See Ohio Revised Code 718.01(R)(2)(f).
There is no exclusion or exemption in Chapter 718 of the Ohio Revised Code for difficulty-of-care payments.
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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
Social Security benefits
Workers' compensation benefits
Government-paid unemployment compensation
Government aid and CARES Act Economic Impact Payments
Pensions and qualified retirement benefits (1099-R)
Non-qualified pension income reported on a W-2
Income reported on Federal Forms 1099-R, 1099-DIV, and 1099-INT
IRC 125 cafeteria plan contributions
Third-party sick pay [ORC 718.01(R)(1)(b)] See W-2 box 13
Long-term third-party 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)]
Child support
Alimony (alimony payments are not deductible)
Patent and copyright income
Royalties derived from intangible property
First $1,000 of annual income for serving as a precinct election official
Value of a home or a parsonage furnished by a church to its designated minister
Life insurance proceeds
Proceeds from inheritance
Gains from sales of stocks and securities
Intangible income (e.g., interest and dividends) [ORC 718.01(C)(2)(a)
Capital gains except see 194(14)(F) of the Income Tax Ordinance and ORC 718.01(E) for business and rental property transactions (capital losses are not deductible)
The value of health insurance benefits for S corporation employees who own more than two percent of an S corporation. (These benefits are not deductible at the entity level.)
Income earned through age 15
There is no municipal income tax exemption or exclusion for wages earned by a foreign national who is employed within the municipality, even if the wages are not subject to the W-2 box 5 Medicare wages.
The foreign income exclusion does not necessarily apply to resident individuals who are still domiciled within the municipality. See Ohio Revised Code 718.01(R)(2)(f).
There is no exclusion or exemption in Chapter 718 of the Ohio Revised Code for difficulty-of-care payments.
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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 municipal income tax 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 municipal income tax obligation is to the city or village where he or she is domiciled. The community of residence, by local ordinance, may then allow a credit for some or all of the tax that is paid to the community where the income is earned. Findlay, Mount Cory, Vanlue, and Mount Blanchard 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.
Secure drop boxes are located in the vestibule of the Municipal Building's Dorney Plaza entrance and in the Municipal Building's West Crawford Street parking lot {Lot F}.
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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, joint Mount Blanchard) 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, separate Carey, or separate Mount Blanchard 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.
The due date for the 2020 first and second period estimate payments is July 15, 2020.
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What Federal Forms and Schedules should I include with my Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard income tax returns when I file?
Form 1040, pages 1 and 2, or their equivalents
Form 1040, Schedule 1, if completed or required to be completed for Federal income tax purposes
Form W-2 Wage and Tax Statements
Schedule C, pages 1 and 2
Schedule E, page 1 and, if completed for Federal purposes, page 2
Schedule K-1 from Form 1120-S
Schedule K-1 from Form 1065
Form 4797, page 1 and, if completed for Federal purposes, page 2
Schedule F
Form 4835
Form 8582, if Schedule E rental losses are limited or suspended for Federal income tax purposes
Schedule D, if you sold rental properties during the year
Form 4868 extension request or equivalent, when the extended return is filed
Schedule A and Form 2106, if you are claiming allowable 2106 expenses through 2017
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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 provision in Chapter 718 of the Ohio Revised Code for these Federal Form 1040 adjustments to Federal income to be deducted from Findlay, Arlington, Mount Cory, Vanlue, Carey, or Mount Blanchard 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 S corporation 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, Carey, and Mount Blanchard 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, Carey, and Mount Blanchard are eligible to impose tax on S corporations only at the entity level.
The value of health insurance benefits should be excluded from the municipal wages of S corporation employees who own more than two percent of an S corporation. This expense is not deductible at the entity level and should be added back on the entity's Schedule X Reconciliation. [ORC 718.01(E)(10)]
