Income Tax

Welcome to the Income Tax Division.

As Employees of the Income Tax Division, our purpose is to provide a SERVICE to the citizens by:

•  Preparing tax related documents.
•  Collecting tax payments.
•  Educating the public in areas regarding tax law compliance.
•  Assisting taxpayers in complying with the Tax Ordinance.
•  Enforcing the Tax Ordinance in a fair and equitable manner.

It is our responsibility to provide this service in a PROFESSIONAL and COURTEOUS manner.

Important City of Defiance Tax Notice

ESTIMATED TAX

Changes mandated by Ohio Revised Code Chapter 718 (House Bill 5 – Municipal Income Tax Uniformity)

Any taxpayer, business or individual, is required to file an estimated tax form if the amount owed to the City (over the withholding amounts) is $200.00 or more in a calendar year.

To clarify:  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.

Filings are due the 15th of the month as follows:

•  22.5% by April 15th
•  45% by June 15th
•  67.5% by September 15th
•  90% by December 15th

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 also 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 federal revised due date.

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%.  For tax year 2016 the interest rate is 5%.

Filing and receiving an extension for filing a current year Defiance income tax return does not waive payment of estimated tax.

Individual and Business INCOME TAX RETURNS for tax year 2016, 2017 and beyond

•  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 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:

Tax Rates & Other Information

The Defiance City tax is 1.8%

Resident Registration/Update Form
Defiance city residents are required to register with the City Income Tax Division (see form in sidebar).

This form is only required one time, but must be filed with the tax office if you are 18 years of age or older. Filing this resident registration form will determine if you can be exempt from filing city tax return.

Mandatory City Income Tax Return
All residents 18 years of age or older with income subject to city tax, whether or not additional tax is due, are required to file a Defiance city income tax return unless otherwise exempt from filing by the tax office.  Exemptions from filing include individuals whose sole income is derived from pensions, social security or total disability benefits.

Effective January 1, 2006 Employers Withholding
Any employer who deducts taxes in the amount of two hundred dollars ($200.00) or more per quarter will be classified as a monthly withholder and shall remit payment to the Tax commissioner on or before the fifteenth day of the following month. All other employers will file quarterly withholding which will be due on or before April 15, July 15, October 15 and January 15 of each year. Forms are considered received on the date postmarked by the United States Postal Service or on the date delivered without mailing by the taxpayer to the Defiance City Tax office.

If you need filing forms from previous years, please contact our office.

INCOME TAX DIVISION:

Municipal Building
631 Perry Street
Defiance, Ohio 43512

Mailing Address:
PO Box 669
Defiance, Ohio 43512

419.784.2117
fax 419.784.4858

email

Office Hours:
Monday – Friday 8:00 a.m. – 4:30 p.m.

Make A Payment

Frequently Asked Questions

Defiance’s tax rate is 1.8%

April 15 or 4 months after the end of the fiscal year, or if it falls on a weekend, the first business day after. In 2017, the due date is April 18th.

Yes. You receive a credit up to 1.8% of the taxed wages, unless the employer has over withheld for the other city.

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.

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.

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.

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 $200) remittance are due April 15, July 15, October 15, and January 15. Monthly withholding ($200 or more) are due on the 15th of each month.

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.

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).

Defiance City Income Tax
PO Box 669
Defiance, Ohio 43512

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

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 631 Perry Street.

Tax Forms