Finance

                                     

                                    The current Cincinnati income tax rate effective 10/02/20 is 1.8% 

 

The Income Tax office hours are 8:00 am to 4:30 pm Monday through Friday. Taxpayers can use the Drop-off preparation service (see below)

The Cincinnati Income Tax Division is located at:

805 Central Avenue  Suite 600   Cincinnati OH 45202

Questions? Call Customer Service    513-352-3838 for Individual Accounts

                                                            513-352-3847 for Business and Payroll Withholding Accounts.

Cincinnati Income Tax Division representatives are available to assist taxpayers during business hours. No appointment is necessary.

Drop-off preparation services available: Our team of experienced auditors are here to help taxpayers file their City of Cincinnati tax returns. Taxpayers can drop off returns for our team to prepare, payments and general correspondence in the lobby on the 1st Floor at the office address above:     

    What to drop off:

                    Copies of W-2’s from all employers

                    Copies of any 1099-MISC or 1099-NEC forms received

                    Copy of Federal 1040 Pages 1 and 2; any attached schedules (e.g. Schedules C, E, or F)

                    Cover sheet with Taxpayers Name, Current Address, Telephone Number and E-mail Address

 

Filing Requirements

All Cincinnati residents (age of 18 and older - regardless of income level) who receive taxable compensation are required to pay the City of Cincinnati income tax at the rate of 1.8% effective 10/02/20 and 2.1% prior to 10/02/20. If your employer did not withhold the local tax at the rates shown, you are required to file a Cincinnati tax return.

Credit up to 1.8% effective 10/02/20 and 2.1% prior to 10/02/20 will be allowed for taxes paid to another locality.

If your wages are fully withheld, you are not required to file a tax return with our office.

Each resident engaged in business whether or not tax is due must file a tax return. Business activity includes rental property, short term rentals, sole proprietorships (Schedule C), partnerships and corporations.

All nonresidents of Cincinnati engaged in business within the City of Cincinnati, or whose compensation was earned within Cincinnati and did not have Cincinnati tax withheld from their earnings, must file a tax return whether or not tax is due.

 

If You Receive a Notice of Tax Due

• Verify that you are the correct recipient of the notice.  If not, please contact the Cincinnati Income Tax Division (as listed on the Account Summary notice) so that the appropriate corrections can be made.
• Verify that the liability is correct. If the liability is incorrect or you are unsure of what the notice is for, contact the Cincinnati Income Tax Division immediately, as listed on the Account Summary notice, for further clarification.
• If the amount of the liability is correct, pay the notice in full immediately to avoid the accrual of penalties, interest, and cost of collection fees.
• If you are unable to pay the notice in full, contact the Cincinnati Income Tax Division immediately (within the first 45 days) to enter into a formal payment agreement.

If you wish to protest the liability on the notice, you must follow the protest and appeals process.

 

Tax Refunds

The following taxpayers may qualify for a refund:

• Nonresidents of Cincinnati who work in and out of Cincinnati
• Residents of Cincinnati who had Cincinnati tax withheld in excess of 1.8% effective 10/02/20 and 2.1% prior to 10/02/20.  (Credit is given for other local taxes paid to another municipality up to 1.8% effective 10/02/20 and 2.1% prior to 10/02/20).

Refund requests must be made within three years from the date of your tax payment, the date the tax return was due, or within three months after final determination of your federal income tax liability, whichever is later.