This page will provide you with a quick overview of Village of Fairfax Earnings Tax Requirements.
Not all regulations/policies can be covered here, see Tax Ordinance and Rules and Regulations on this website.

IF YOU TURNED 18 (OR ALREADY WERE 18) IN 2018 & WERE LIVING IN FAIRFAX 

YOU MUST FILE A 2018 TAX RETURN EVEN IF YOU DID NOT EARN ANY INCOME.

Note for Retirees: On the new returns in the upper left hand corner, above your name and address is a check box that should be used in the following manners:

*If you (and your spouse) are retired and receive no other income other than social security and/or a pension, check the box then sign and send in the return.

*If you (and your spouse) are retired but receive additional income please check the box and continue the tax return as per the instructions.

*In the event that only one spouse is retired, check the box and continue with the tax return as per the instructions.

Please contact the Tax Department directly with any questions: 513-527-6506.

Hours: M-F 8:30am – 5:00pm

You will be seen on a walk in basis, we do not have appointments during business hours.

Appointments 5:00pm – 6pm and Saturdays upon request. Please call/email ahead for these hours only.

All Forms are at the bottom of this page

Income tax rate 1.75%, effective April 1, 2004

In the end January of each year, tax forms are mailed to registered residents and businesses of the Village. If you do not receive a form by mail, it is still your responsibility, whether individual or business, to file a tax returns.

Extension Requests

We request that extension request be filed before due date to avoid failure to file notices being mailed incorrectly. An extension (federal or otherwise) is only for filing the return not payment of tax due. Tax estimated to be due must be paid by April 15th due date of the return for that year to avoid penalty and interest.

Who must file

Residents:   All residents, 18 years or older must file a tax return with the Village of Fairfax, even if no tax is due. This includes those who rent. Taxes are based on an individual’s earned income.

Employers must withhold Fairfax tax on all employees, including those employees less than 18 years of age.

Residents under 18 years of age will no longer get a refund.

Due Dates

2018 Tax Returns due by 4/15/19

New tax forms from the federal government are being put in use this year. Please send in all extensions, Federal 1040 forms as well as supporting schedules (A, 1, 2, 3, C, E, F) and all W-2s, 1099M, 1099G, K-1 forms. Including all of these forms reduces delays with the filing of your return.

Estimated Payment Requirements

Quarterly payments of estimated tax are required if the anticipated amount due is $200 or more.

Quarter Due Date Amount Due
First 4/15 22.5% or (25% if meeting Safe Harbor)
Second 6/15 45% or (50% if meeting Safe Harbor)
Third 9/15 67.5% or (75% if meeting Safe Harbor)
Fourth 1/15 of the following year 90% or (100% if meeting Safe Harbor)
Tax Due – Note Extensions are only an extension of time to file not time to pay. 4/15 of the Following year Remaining 10% and all remaining Tax and Penalties/Interest prescribed if you did not meet safe harbor.

Fiscal years change accordingly. Total estimated tax paid by January 15th must equal amount of tax paid the previous year or equal 90% of total due for the current tax year to avoid penalty and interest for late payment of estimated tax. Estimate forms sent by the Village are in the amount required for you to meet safe harbor.

Age Exemption 

Individuals under 18 years of age are exempt from paying municipal income tax.

Balance due/Overpayment

Amounts under $10.01 will not be collected or refunded.  The $10.01 de Minimis threshold does not apply to amounts required to be withheld by employers.

Refund information

Refunds can take up to 90 days to process, Please use the Income Tax Refund Application (available below) if you are an employee within the Village and are a non-resident. Please include all documentation indicated by the Application to prevent delays or denials of a refund.

Lottery/Gambling Winnings

Lottery and gambling winnings are taxable – no minimum. Gambling losses may not offset gambling winnings unless the taxpayer is a professional gambler per IRS regulations.

Net Operating Loss

Beginning with losses incurred in 2017, a net operating loss may be carried forward for 5 years. For losses incurred in tax years 2017, 2018, 2019, 2020 and 2021, only 50% of the carried forward loss may be deducted in each subsequent year.

Tax years 2015 and prior a net operating loss may be carried forward for 4 years.

Withholding Filing Frequency

If withholding amount is $2,400 or more in the immediately preceding calendar year or more than $200 in any one month of the preceding calendar quarter, file monthly – due date is the 15th day of the following month. All employers not required to file monthly, file quarterly – due date is the last day of the month following the end of the quarter.

Penalty Rate

Unpaid or late payment of estimated tax and unpaid or late payment of income tax, the penalty rate is 15% of the amount not timely paid by January 15 of the following year. “Late filing” of tax returns shall be charged a monthly rate of $25 for each return not filed or filed late. The penalty shall not exceed $150 assessed on each returned. If you are married filing separate you will be assessed separately for each return. You are able to file jointly on a local return even if you have filed separately Federally.

Interest Rate –

By October 31st of each year, the interest rate that applies to unpaid income tax balances during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27(F).  The interest rate is calculated by adding five percentage points to the Federal short-term rate (rounded to the nearest whole percent) that was in effect during July of the current year.

This rate is effective from January 1 through December 31 of the year listed and does not apply to tax balances for any prior years, regardless of when they are filed. This is in accordance with Village of Fairfax tax ordinance 21-2017 section x. (see below for interest rates for the current year return and any prior years.) Interest Rates for Tax years 2015 and previous are 12% per annum, 1% per month.

The applicable interest rates are:

Calendar Year Annual Interest Rate Monthly Interest Rate
2020 7.0% 0.58%
2019 7.0% 0.58%
2018 6.0% 0.50%
2017 6.0% 0.50%
2016 5.0% 0.42%

 

Appearance Orders/Subpoena Information:

This is not an appearance order/subpoena for Mayor’s court. However, it can lead to a Warrant for Mayor’s Court being issued for you if you do not address the issue contained within it.

It is for you to appear in the tax department; it is the first/ second step in the legal process.

If you are on an extension please send it in so that I am aware and can stop sending late filing notices.

If you received an appearance order/subpoena and have already sent in your information please call and ensure that everything that was needed to file was included with your return. (The letter may have passed in the mail or a piece of data may have been missing.)

If you received an appearance order/subpoena and forgot to file, it is okay! Give me a call (513)-527-6506 or email me at awillis@fairfaxoh.org so we can set up a time/method of filing that works better for you then the date on the appearance order/subpoena. I understand people have different work schedules and will do my best to work with you.

Ignoring these Attempts by the Tax Department for you to file or pay your taxes and related penalty and interest can result in a Warrant being issued for you.

To view or print a form or document listed below, click on that item.

Ordinances (Most Recent Listed First)

Tax Ord 21-2017 with Tax Code (Current)

Ordinance No. 32-2015

Ordinance 34-2011

Ordinance No. 51-2008

Forms (Most Recent Listed First)

Current

Registration Form

Quarterly Estimated Tax Voucher

Income Tax Refund Application

Tenant Update Form for Landlords

2018 Individual Tax Return

Fillable 2018 Individual Tax Return

2018 Individual Tax Return Instructions

Previous Years

Individual Income Tax Return Tax Year 2017

Instructions for How to Fill out your 2017 Individual Income Tax Return