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.

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.

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

All businesses must file an annual tax return even if no tax is due until such time as you close your account for no activity in Fairfax or due to business closure/merger/move out.  If your business has employees working in the Village of Fairfax, you must also file an annual “Reconciliation of Withholdings” form and provide all employee W-2’s, “Local Data” naming other cities for which tax was withheld and 1099 Misc. forms issued for work done in the Village of Fairfax.  Employers with over 20 employees are requested to electronically file using provided EFW2 Formatting.  See document section below.

Due Dates

Estimated Payment Requirements

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

1st quarter due on April filing deadline for tax return.

2nd quarter due June 15th.

3rd quarter due September 15th.

4th quarter due December 15th. (Net profit)

4th quarter due January 15th (Individual) of the following year.

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.

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 1065, 1120,1120S forms as well as supporting schedules and K-1 forms. Please be sure to include a statement of state and local taxes based on income. Including all of these forms reduces delays with the filing of your return.

Balance Due/Overpayment/Refund information

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. Refunds can take up to 90 days to process

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

Please file either Monthly or Quarterly. Semi-Monthly is not required unless your company chooses to. Please be aware if your company chooses to you will be held to the penalty and interest requirements for your chosen frequency of filing. Please be aware Unpaid Withholding Tax has a penalty equal to 50% of the amount not timely paid.  This penalty applies to any part of a month past due.

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.

Details are located in Ordinance No. 21-2017 Section V.052

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.

Unpaid Withholding Tax has a penalty equal to 50% of the amount not timely paid.  This penalty applies to any part of a month past due.

Interest Rate –

Interest rate for 2019 interest rate is 7% per annum (0.583% per month);

Interest rate for 2017 and  2018 interest rate is 6% per annum (0.50% per month);

Interest rate for 2016 returns is 5% per annum (0.42% per month);

Interest rate for 2015 returns and prior returns is 12% per annum (1.00% per month).

For a tax year beginning on January 1, 2019, the interest rate to be applied to unpaid estimated tax, unpaid income tax and unpaid withholding balances is 7% per annum. This rate is being published in accordance with Ohio revised code 718.27 (f). This rate is effective from January 1, 2019 through December 31, 2019 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 above for interest rates for the 2017 return and any prior years.)

Appearance Orders/Subpoena Information:

This is not an appearance order/subpoena for Mayor’s court. However, it can lead to a Warrant 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.

Obtaining Forms

Forms are on this website and available in the lobby of the Municipal Building 9:00 AM – 5:00 PM Monday through Friday. You may e-mail us requesting a tax form.  In 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 RETURN.

Filing Business Returns/Reconciliations etc.

All businesses unable to or not elect under ordinance 21-2017 Section XXVI.01 to file with the Ohio Department of Taxation must file an annual tax return even if no tax is due.  At such time as you close your account for no activity in Fairfax or due to business closure/merger/move out you will no longer be required to file with Fairfax.

If you have employees working in the Village of Fairfax, you must also pay withholding tax on their wages and file a “Reconciliation of Withholdings” form that includes all employee W-2’s and other items listed on the form.

  • Business tax returns are due April 15th if operating on a calendar year or on the 15th day of the fourth month after the close of the fiscal year.
  • Include a copy of the Federal Tax Return filed by your company. Also attach supporting schedules for items added or deducted on Fairfax Schedule X, (reverse side of return).
  • Sole proprietors may file on an “Individual Return” and attach Federal Schedule C.
  • Estimated tax is due quarterly on any estimated liability of over $100.00. If you need an estimated tax form call the Tax Office at 527-6506. Form will be mailed or faxed to you.
  • Withholding on Employee Wages: Earnings Tax of 1.75% must be deducted by each employer on all wages earned in the Village of Fairfax.  Employee Withholding is submitted monthly if Withholding in any month of the preceding caledar quarter exceeded $200.00 or the total withholding for the prior year exceeded $2,999.00; or quarterly.  Quarterly payment are due on the last day of the month following the end of each quarter.  Monthly payments are due on the 15th day of the next month.
  • Annual Reconciliation of Withholding is due February 28 of each year. You must attach W-2’s or computer print out giving the same information for each employee and copies of any 1099 Misc. forms issued for work done in the Village of Fairfax. See form for all filing requirements.  Employers with over 20 employees are requested to electronically file using provided EFW2 Formatting.  See document section below.

FOR THOSE NET PROFIT TAXPAYERS ELECTING UNDER ORDINANCE 21-2017 SECTION XXVI.01 TO FILE FOR ALL MUNICIPALITIES WITH THE OHIO DEPARTMENT OF TAXATION

PLEASE READ ORDINANCE 21-2017 FOR ALL NEW REQUIREMENTS

WE WILL BE UNABLE TO ASSIST YOU WITH ANY ISSUE YOU HAVE WHEN FILING YOUR NET PROFIT RETURN IN ANY YEAR IN WHICH YOU HAVE MADE THIS ELECTION

Contact the Ohio Department of Taxation for assistance with these Net Profit Returns.

All others please continue to contact the Village of Fairfax at 513-527-6506 or via email at awillis@fairfaxoh.org

 

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

Instructions (Most Recent Listed First)

Electronic W2 Submission

Ordinances

Tax Ord 21-2017 with Tax Code

Ordinance 32-2015

Amending 51-2008 Ordinance 34-2011

Ordinance 51-2008

Ordinance 10-2004

Forms

Current

Registration Form-Note your Account number with the Village is your FEIN.

Quarterly Estimated Tax Voucher

Form F-REV Ap for Refund

Tenant Update

Withholding Blank Form Quarterly

Withholding Blank Form Monthly

2018 Reconciliation-Fillable Form

2018 Net Profit Return

2018 Net Profit Return Instructions

Previous

Net Profit Income Tax Return Tax Year 2017

Reconciliation Form for Tax Year 2017