All Cincinnati residents who receive taxable compensation are required to pay the City of Cincinnati income tax at the rate of 2.1%. If your employer did not withhold the local tax at the rate of at least 2.1%, you are required to file a Cincinnati tax return. Credit up to 2.1% will be allowed for taxes paid to another locality.  If your wages are fully withheld, you do not need to file a tax return with our office.  Each resident engaged in business whether or not tax is due must file a tax return. Business activity includes rental property, sole proprietorship (Schedule C), partnership, and corporations.

All nonresidents of Cincinnati engaged in business within the City of Cincinnati, or whose compensation was earned within Cincinnati and did not have Cincinnati tax withheld from their earnings, must file a tax return whether or not tax is due.