City of Defiance - Income Tax Division

Frequently Asked Questions (FAQs)

What is Defiance’s tax rate?

Defiance’s tax rate is 1.5%

What is the due date for the Defiance return?

April 15 or 4 months after the end of the fiscal year, or if it falls on a weekend, the first business day after.

I pay taxes to another city; do I receive credit for this?

Yes. You receive a credit up to 1.5% of the taxed wages, unless the employer has over withheld for the other city.

Who must file an income tax return?

Defiance residents who are 18 years of age or older and have earned income are required to file, even when no tax is due. Non-residents who earned income in Defiance that was not subject to withholding by an employer must file. Non-residents who own rental properties or conduct business in Defiance must file, even if no tax is due. Partnerships, limited partnerships, corporations, S-corporations and associations that conduct business in Defiance must file, even if no tax is due.

What income is not taxable?

Interest, dividends and capital gains (losses not deductible), military pay and alimony (payments not deductible), Social Security benefits, workers’ compensation, unemployment and other government allotments, pensions and qualified retirement benefits, section 126 and 129 benefits, non-qualified plan distributions (taxed when deferred on W-2 form), and income from patents and copyrights.

My spouse and I file individual Federal and State Returns, must we file individually with Defiance?

No. You may file either jointly or individually.

I am retired, am I required to file a Defiance tax return?

If your only earned income is from Social Security, pension, interest and dividends, you are not required to file. You must file a final return stating that you have retired. If you return to work, acquire rental property, or farm income, any earned income other than retirement income, a tax return would be required even if no tax is due.

I am attending college away from home; do I still need to file as a Defiance resident?

Yes, unless you have permanently changed your address.

I am a business, do I have to withhold on my employees?

Any individual or business located within or conducting business within the Defiance corporation limits must withhold and remit Defiance tax. The employer should withhold tax from employees who work or perform services in Defiance. Quarterly withholding (less than $300) remittance are due April 30, July 31, October 31, and January 31. Monthly withholding ($100 or more) are due on the 15th of each month.

If I file a federal extension, does that automatically extend the due date for my Defiance return?

No, you must submit a copy of your federal extension or a written request to Defiance on or before the original due date of the return.

If I file an extension, does my payment still have to be made by April 15?

Yes. An extension only extends the amount of time that you have to file. Your payment is still due by April 15 (or the original due date of the return).

Where do I mail my return?

Defiance City Income Tax
P.O. Box 669
Defiance, Ohio 43512

Tax returns and payments are considered timely filed by the postmark.

Can your office help me prepare my return?

Yes. Our office staff will be able to assist you. We are available from 8:00AM-4:30PM Monday through Friday. Bring your federal return and all related schedules along with your W-2 and 1099 forms to our office at 324 Perry Street.