Income Tax
The Income Tax Division provides a professional and courteous 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
If you need help with your Federal or State returns, contact the Internal Revenue Service (IRS) at 800-829-1040 or the Ohio Department of Taxation at 800-282-1780. IRS State of Ohio
Important City of Defiance Tax Notice
Any taxpayer, business or individual, is required to file an estimated tax form if the amount owed to the City is $200 or more in a calendar 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 January 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.
Individual & Business Income Tax Returns for Tax Year 2016, 2017 & Beyond
- Late or non-filing penalty for tax year 2016 and beyond is $25 per month (or part thereof) up to a maximum of $150 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%.
- Index of Applicable Federal Rates
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.
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 (PDF).
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) 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.
Tax Forms
Individual Tax Forms
- 2021 Individual Income Tax Return Form D-1040 (PDF)
- 2021 Individual Instructions (PDF)
- 2022 Individual Income Tax Return Form D-1040 (PDF)
- 2022 Individual Instructions (PDF)
- Resident Registration Form (PDF)
Business Tax Forms
- 2021 Business Income Tax Return Form (PDF)
- 2021 Business Instructions (PDF)
- 2022 Business Income Tax Return Form (PDF)
- 2022 Business Instructions (PDF)
- Business and Professional Questionnaire (PDF)
Employers Withholding Forms
- Most Recent Monthly Withholding Booklet and Reconciliation (PDF)
- View all Monthly Withholding Booklet and Reconciliations
- Most Recent Quarterly Withholding Booklet and Reconciliation (PDF)
- View all Quarterly Withholding Booklet and Reconciliations
- Business and Professional Questionnaire (PDF)
- Instructions on Submitting W-2 Form Information by Way of Magnetic Media (PDF)
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Laurie Flory
Tax Commissioner
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Income Tax
Physical Address
631 Perry Street
Defiance, OH 43512
Mailing Address
P.O. Box 669
Defiance, OH 43512
Phone: 419-784-2117Fax: 419-784-4858
Hours
Monday through Friday
8 am to 4:30 pm
- What is Defiance's tax rate?
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Defiance’s tax rate is 1.8%.
- Can your office help me prepare my return?
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Yes. Our office staff will be able to assist you. We are available from 8 am to 4:30 pm, 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.
- Who must file an income tax return?
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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 taxable?
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Residents must report all income, including but not limited to sources listed below, whether received as cash or other property, including income derived from sources outside the City of Defiance and/or outside the State of Ohio, from all wages, salaries, bonuses, commissions, fees, tips; profits and/or loss from businesses, professions, partnerships, Sub S corps, LLCs or similar business entitles; winnings from lotteries or wagers; sick pay, employer supplemental benefits (SUB pay), and 4797 Profit of Sale.
- What income is not taxable?
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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?
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No. You may file either jointly or individually.
- I am retired - Am I required to file a Defiance tax return?
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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 a business - Do I have to withhold on my employees?
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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.
- If I file a federal extension, does that automatically extend the due date for my Defiance return?
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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?
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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).