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.

Frequently Asked Questions for Tax Year 2017

Hours: M-F 8:30am – 5:00pm

You will be seen on a walk in basis.

Appointments 5:00pm – 6pm upon request.

All Forms are at the bottom of this page

CHANGES BEGINNING TAX YEAR 2016

Interest rate –

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

Interest rate for 2017 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, 2018, the interest rate to be applied to unpaid estimated tax, unpaid income tax and unpaid withholding balances is 6% per annum. This rate is being published in accordance with Ohio Revised Code 718.27 (F). This rate is effective from January 1, 2018 through December 31, 2018 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.)

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.

Estimated Tax

Quarterly payment required when estimated tax for 2016 and any tax year thereafter is $200.00 or more.  The Tax Department uses the amount you owed in the previous year in determining this amount.  If 100% of the estimated taxes are paid by January 15th of the following year (ie: Tax Year 2017 due by January 15, 2018) then you will have met the “safe harbor” amount and will not be charged the penalty for unpaid estimate even if a substantial amount is due by April 15th of the appropriate year.  (ie: Tax Year 2017 = April 15, 2018)

 

Quarterly Estimated Tax Due Dates

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.

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.

New beginning with 2016 Returns and years thereafter, amounts of $10.00 or less shall not be collected or refunded.

  

NOTE: 2017 FILING DUE DATE IS APRIL 17, 2018 EXTENDED PER FEDERAL REGULATIONS and State.

REQUESTS FOR EXTENSIONS MUST BE FILED BEFORE DUE DATE. Extension is only for filing the return NOT payment of tax due. Tax estimated to be due must be paid by April 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 under 18 years of age. Residents under 18 years of age will no longer get a refund.

Tax Information

Tax Rate:

Currently 1.75%, effective April 1, 2004.

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.

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)

Registration Form

Quarterly Estimated Tax Voucher

Income Tax Refund Application

Individual Income Tax Return Tax Year 2017

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

Tenant Update Form for Landlords