Welcome to the Income Tax Division
As Employees of the Income Tax Division, our purpose is to provide a SERVICE to the citizens by:
It is our responsibility to provide this service in a PROFESSIONAL and COURTEOUS manner.
Make a Payment:
** IMPORTANT CITY OF DEFIANCE TAX NOTICE **
Changes mandated by Ohio Revised Code Chapter 718 (House Bill 5 - Municipal Income Tax Uniformity) effective January 1, 2016
The State of Ohio has made sweeping changes to municipal income tax laws (via teh Ohio revised Code) effective for tax years beginning on January 1, 2016.
Immediate changes effective for tax year 2016 and beyond
ESTIMATED TAX RETURNS
If your Defiance tax is not fully withheld by your employer you MUST make estimated tax payments using the following schedule to avoid an underpayment of estimated tax penalty if the estimated tax is $200.00 or greater for the year.
Failure to have 90% of your Defiance tax liability paid via withholding credits and/or estimated payments will result in a penalty of 15% of the amount not timely paid. This penalty applies to each quarter that was not timely paid. You may avoid this penalty by having 100% of your previous year's Defiance tax liability paid via withholding credits and/or estimated payments by the April 15th due date or the federal revised due date.
Estimated tax payments are required on all taxable income if no tax was withheld or less than 1.8% tax was withheld. Due dates on these payments are as follows: 15th day of the month per the schedule on the following link.
INCOME TAX RETURNS for tax year 2016 and beyond Individual and Business
Late or non-filing penalty for tax year 2016 and beyond is $25.00 per month (or part thereof) up to a maximum of $150.00 per return.
Late or non-payment for tax year 2016 and beyond is a one-time 15% of the tax not timely paid.
Interest for tax year 2016 and beyond is changing to an annualized rate based on the Federal Reserve rate for the prior year plus 5%.
EMPLOYER WITHHOLDING RETURN
The remittances of the withholding tax are as follows:
Quarterly - 15th day of the month following the quarter.
Monthly - 15th day of the month following the month.
Late or non-payment penalty for the tax year 2016 and beyond is a one-time 50% of the tax not timely paid. In addition, a late filing penalty will also be applied. See the following link for details:
Please feel free to contact the City Income Tax Department if you should have any questions.
INCOME TAX DIVISION
631 PERRY STREET
Hours: 8:00am - 4:30pm M-F
Phone: (419) 784-2117
Fax: (419) 784-4858