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

Business Tax Forms

Employers Withholding Forms