This page will provide you with a quick overview of the 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 – 4:00pm
You will be seen on a walk-in basis, we do not have 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 couple of 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 balance dues not paid were increasing and taking up more of our Tax Administrator’s time. Therefore, we are making the following changes effective 2/15/22. These changes were approved at the 12/20/21 Council Meeting, including new ordinance #32-2021:
- We will begin generating interest on unpaid balances as of the 15th of each month (when most tax payments or filings are due). We use the date postmarked, if documents are mailed, as to not penalize the customer for USPS mailing times.
- Please note we are not making changes to our 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 of increasing severity from our office, we will generate interest on 2/15 and the new balance due will be turned over to the Ohio Attorney General’s Collections Unit. We will stop generating interest at that time; however, have given them the authority to do so.
A 10% fee will be added to the balance due for their involvement. - For 2018-2020 tax returns that have not been filed, despite multiple notifications of increasing severity from our office, we will enter an estimated tax return into the system ($250 individual,
$500 joint account, and $2,000 for businesses) and generate interest on that balance monthly beginning 2/15. These amounts were determined using 2015-2020 tax return data. If an amended return is not filed by 4/15, that return amount will become final and be turned over to the Ohio Attorney General’s Collections Unit. We will stop generating interest at that time; however, have given them the authority to do so. A 10% fee will be 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 2021, you must either submit your tax return or a copy of the federal extension postmarked (if mailed) or received in our office by 4/18 (deadline extended due to Good Friday).
- 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).
Reminder: Tax Return documents can be scanned and emailed, faxed, mailed, or left in the drop-box outside our office’s main door. Checks can be mailed or left in the drop-box outside our office. We can also take credit-card payments over the phone or in person. All contact information is listed above.
Please contact our office if you have any questions.
Please click on each title to expand the section.
2021 Tax Returns due by 4/15/22 What should accompany your return?
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.
When are forms sent?
At the end of 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.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 9:00 AM – 5:00 PM Monday through Friday. You may e-mail us requesting a tax form. At the end of 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.
Extension Requests Information
We request that extension requests be filed before the 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.
Turning 18 during the tax year or You have no reportable income
If you turned 18 (or already were 18) in 2019 & were living in Fairfax you must file a 2019 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 new returns in the top middle of the page, above your name and address is a checkbox 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.
Estimated Payment Due DatesRequirements
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. 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 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 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 |
| 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 which can lead to appearance orders and subpoenas.
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 ajostworth@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. 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
Current
Quarterly Estimated Tax Voucher
Tenant Update Form for Landlords
Individual Tax Return – Fillable
Individual Tax Return Instructions
Previous Years
2018
Fillable 2018 Individual Tax Return
2018 Individual Tax Return Instructions
2017
Individual Income Tax Return Tax Year 2017
Instructions for How to Fill out your 2017 Individual Income Tax Return