This page provides an overview of the Village of Fairfax Earnings Tax Requirements for residents, not all regulations/policies are covered here, see Tax Ordinance and Rules and Regulations on this website.
Please contact the Tax Department directly with any questions at 513-527-6506.
Hours: M-F 8:30 am – 4:30 pm
The Tax Department accepts walk-in’s and appointments during business hours.
- All forms are at bottom of this page
Income tax rate 1.75%, effective April 1, 2004
IMPORTANT TAX CHANGES FOR 2022
The last few years have been trying for everyone. COVID has affected both our personal and professional lives. Even before this time, the number of tax returns filed late, not filed at all, and unpaid balance dues were increasing and taking up more of the Tax Department’s time, therefore the following changes became effective 2/15/22. These changes were approved at the 12/20/21 Council Meeting, including new ordinance #32-2021:
- Interest is generated on unpaid balances as of the 15th of each month (when most tax payments or filings are due). The postmark date is used when documents are received to not penalize the filer for USPS mailing times. Changes were not made to late filing, or late payment penalties.
- For balances due (e.g., Annual Tax Return or Reconciliation of Withholding) that have not been resolved, despite multiple notifications from the Tax Department, interest was generated on 2/15/22 and the new balance due was turned over to the Ohio Attorney General’s Collections Unit. The Tax Department stopped generating interest at that time and authorized the OHAG Collections Unit to do so. An additional 10% fee was added to the balance due for their involvement.
- For 2018-2020 tax returns that had not been filed, despite multiple notifications from the Tax Department, an estimated tax return was entered into the system ($250 individual,
$500 joint account, and $2,000 business) and monthly interest generated beginning 2/15/21. These amounts were determined using 2015-2020 tax return data. If an amended return was not filed by 4/15/21, the estimated return became final and was turned over to the Ohio Attorney General’s Collections Unit. The Tax Department stopped generating interest at that time and authorized the OHAG Collections Unit to do so. An additional 10% fee was added to the balance due for their involvement.- If you have not filed a 2017 or earlier tax return, it is still considered “delinquent” and should be submitted; however, we cannot enter an estimated return, as it has been more than three years since the due date.
- For tax returns beginning with 2022, either submit your tax return or a copy of your federal extension by 4/15/23. If your fiscal-year ends on timing other than 12/31, please adjust the timing mentioned accordingly (e.g., if it ends 9/30, your return or notice of federal extension is due by 1/15).
Tax Return documents can emailed, faxed, mailed, or left in the drop-box outside the Village of Fairfax office’s main door. Checks can be mailed or left in the drop-box outside our office. Credit-card payments can be accepted over the phone or in person. Please note your preferred email address or phone number on all documents submitted.
Click on each title to expand the section
2022 Tax Returns due by 4/15/23 – What should accompany your return?
Send Federal Extension(s), 1040 forms with supporting schedules (A, 1, 2, 3, C, E, F) and all W-2s, 1099M, 1099G, K-1 forms. Including applicable forms with your return along with your email and/or phone number, reduces delays when filing taxes.
When are forms sent?
At the end of January tax forms are mailed to registered residents and businesses of the Village. If you do not receive a form by mail it remains your responsibility, whether individual or business, to file a tax return. All Forms are at the bottom of this page.
Obtaining Forms
Forms are on this website and available in the tax office of the Municipal Building 8:30 AM – 4:30 PM, Monday through Friday. You may also e-mail a request for a tax form.
Extension Requests Information
Extension requests should be filed before the due date to avoid failure to file notices being mailed. 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 the April 15th due date to avoid penalty and interest charges.
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. Residents under 18 years of age will no longer receive a refund.
Employers: Employers must withhold Fairfax tax on all employees, including those employees less than 18 years of age.
Turning 18 during the tax year or you have no reportable income
If you turned 18 (or already were 18) in 2022 & were living in Fairfax you must file a 2022 tax return even if you did not earn any income.
Do I have to do anything different on my tax return as a Retiree?
On the tax return (top middle of the page above name and address) is a checkbox that should be used as such:
*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.
Estimated Payment Due Date 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. Include all documentation indicated by the Application to prevent delays or denials of a refund. You WILL need to provide a travel log that includes when and where you traveled to outside of the Village of Fairfax for your employer. Your employer also must sign the Refund Application or it will be denied.
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 2018, a net operating loss may be carried forward for 5 years. For losses incurred in tax years 2018, 2019, 2020, 2021, and 2022 only 50% of the carried forward loss may be deducted in each subsequent year.
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 45-2019 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 |
| 2023 | 7.0% | 0.583% |
| 2022 | 5.0% | 0.420% |
| 2021 | 5.0% | 0.420% |
| 2020 | 7.0% | 0.583% |
| 2019 | 7.0% | 0.583% |
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 if not addressed.
An Appearance Order/Subpeona is for you to appear in the tax department with tax documentation and is the first step in the legal process.
If you have filed a Federal Extension submit it to the Tax Department so late filing notices can be inactivated.
If you received an Appearance Order/Subpoena and have already sent in your information, please call to ensure all documentation was included with your return and has been received.
If you received an appearance order/subpoena and forgot to file call (513) 527-6506, or email pletton@fairfaxoh.org, to set up an appointment if you are unavailable the date of the appearance order/subpoena. The Tax Department will to work with you to complete the filing.
Ignoring attempts by the Tax Department to contact you to file or pay Village taxes can result in a warrant being issued for you. See Ordinance 45-2019 Section XXV for more information.
To view or print a form or document listed below, click on that item.
Ordinances
Previous Ordinances (Most Recent Listed First)
Forms
Quarterly Estimated Tax Voucher
Tenant Update Form for Landlords
Individual Tax Return – Fillable
Individual Tax Return Instructions