Tax

Extended deadline to file and pay the 2020 Tipp City Income Tax Return
The Ohio Department of Taxation has extended the deadline to file and pay Ohio individual income tax for tax year 2020, from April 15, 2021 to May 17, 2021.  As a result, the municipal income tax filing deadline for individual taxpayers has been automatically extended to May 17, 2021 as well.

 

Late filing penalties, and late payment penalties and interest, will not be imposed for the period of April 15, 2021 through May 17, 2021 for these extended filings and payments.  

 

The payment due date for the tax year 2021 first quarter estimated tax payment, and the filing and payment due dates for business net profit taxpayers, are not impacted by this extension.  However, Tipp City will not impose late filing penalties, or late payment penalties and interest for the period of April 15, 2021 through May 17, 2021 for first quarter 2021 estimated tax payments or business net profit filings and payments.   

Ohio Attorney General Collection Enforcement Information

The Tipp City Income Tax Department has contracted with the Ohio Attorney General’s Office of Collection Enforcement to collect outstanding debt.

The City has sent a minimum of three letters to taxpayers for money owed and/or non-filing of tax years. Taxpayers that have not responded to the letters will be sent to the Ohio Attorney General’s Office for collection. Once the Attorney General has contacted you by letter, the Tipp City Tax Department can no longer assist you with your account for the year(s) stated on their letter.

The Collection Enforcement has regional offices located in Cincinnati, Cleveland, Toledo and Youngstown to assist taxpayers daily with account resolution and payments. You can access an on-line payment system 24/7 or contact Collection Enforcement Monday through Friday 8:00 am to 5:00 pm at 888-301-8885.

In visiting the Attorney General Collection Enforcement in Cincinnati, Cleveland, Toledo or Youngstown, valid photo identification is required to be able to access the floor. It must be presented to building security for registration and issuance of a visitor pass.

Filing Requirement

Every resident 18 years of age and older who lives within the corporation limits of Tipp City is required to file an annual income tax return with the city. Residents who are 16 or 17 years of age only need to file if there is Tipp City tax due. Filing is required even if there was no earned income, you were a full-time student or were claimed as a dependent on someone else’s federal return.

Residents who have retired and no longer have any taxable income may receive an exemption from filing the annual return. Also, residents with disabilities that prevent them from working can receive the same exemption. For more information, please contact the tax department.

As mentioned before, the annual return is only required by those who live within the corporation limits of Tipp City. To see if you would be subject to Tipp City’s mandatory filing requirement based on your address, please visit The Finder on the Ohio Department of Taxation’s website.

Income Tax Credit and Allocations

Tipp City allows 100% credit (up to the total 1.5% Tipp City tax rate) for taxes paid to the workplace municipality. The income tax revenue funds the majority of non-utility related city-provided services and capital improvement projects.

Income tax revenue is allocated 53.33% to the General Fund and 46.67% to the Capital Improvements Tax Fund. The income tax revenue allocated to the Capital Improvements Fund may only be used for capital improvements.