Income Taxes

 

Effective July 1, 2013 all tax returns received after the due date will be subject to a $50.00 failure to file penalty. 

 

Do I Need To Pay?

If you live and/or work within the City of Cincinnati, you are subject to the 2.1% income tax on your earnings. This tax must be paid to the City of Cincinnati regardless of your age or level of income.

Filing Requirements

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.

If You Receive a Notice of Tax Due

  • Verify that you are the correct recipient of the notice.  If not, please contact the Cincinnati Income Tax Division (as listed on the Account Summary notice) so that the appropriate corrections can be made.
  • Verify that the liability is correct. If the liability is incorrect or you are unsure of what the notice is for, contact the Cincinnati Income Tax Division immediately, as listed on the Account Summary notice, for further clarification.
  • If the amount of the liability is correct, pay the notice in full immediately to avoid the accrual of penalties, interest, and cost of collection fees.
  • If you are unable to pay the notice in full, contact the Cincinnati Income Tax Division immediately (within the first 45 days) to enter into a formal payment agreement.

If you wish to protest the liability on the notice, you must follow the protest and appeals process.

Tax Refunds

The following taxpayers may qualify for a refund:

  • Nonresidents of Cincinnati who work in and out of Cincinnati.
  • Employees who claim employee business expenses.
  • Residents of Cincinnati who had Cincinnati tax in excess of 2.1%.  (Credit is given for other local taxes paid to another municipality up to 2.1%).

Refund requests must be made within three years from the date of your tax payment, the date the tax return was due, or within three months after final determination of your federal income tax liability, whichever is later.