Welcome new residents!! "My name is Susan Law and I am your Tax Commissioner. The following information sheet is to provide you with a brief overview of the City of Mt. Healthy tax requirements. Enclosed in this package is a City of Mt. Healthy Questionnaire for you to complete and return to the tax office." Some common questions new residents have are:

Q: Do I have to file a City tax return?

A: You must file and register with the City of Mt. Healthy if you are a resident of the City, operate a business in the City, or if you conduct business in the City.

Q: What is the tax rate and what is taxable?

A: The tax rate is 1.5% on gross wages, salaries, commissions, and net profits (including self-employed individuals and rental property owners as well as residents). Deferred compensation is taxable to Mt. Healthy in the year earned.

Q: What if I pay the city where I am employed?

A: Mt. Healthy allows  credit up to 1.25% if your wages are subject to another city (not county) tax.

Q: What is my liability if I move from the City during the year?

A: The income is prorated if your residency was less than the full tax year. Residents moving out of the City must notify the tax office of their move-out date and file a final return for that year (includes all apartment tenant/residents).

Q: Do I need to file if I am retired or permanently disabled?

A: No tax return is required if you are fully retired with no earned income or if you are permanently disabled, but you still must register. Retirement benefits, social security, interest or insurance payments are not taxable. Any business venture, such as rental property, is considered earned income and a filing would be necessary.

Q: Do I need to file if my employer withholds Mt. Healthy tax?

A: If your employer withholds Mt. Healthy tax from your pay and you are a resident of Mt. Healthy, you are required to file an annual tax return even though no tax is owed.

Q: Who must file a Declaration of Estimated Tax?

A: Anyone who does not have Mt. Healthy tax withheld by their employer.

Q: When are quarterly payments due?

A: Notice the NEW dates!  April 15, July 15, October 15, and January 15 (returns are due April 15). We accept MasterCard and Visa.

Q: What if I need additional help/information?

A: You may call or e-mail us, or stop by our office in the Administration Building.

Please read on for tax facts helpful in filing income Tax Returns and making estimated tax payments, as required.

Need assistance with the filing of your Mt. Healthy Income Tax Return?

The City of Mt. Healthy Tax Office staff will be happy to answer questions and assist with the filing of Mt. Healthy Income Tax returns. Please do not hesitate to call (728-3181) or visit our office (no appointment necessary). The office is open Monday through Friday from 8:30 am to 4:30 pm . The location and mailing address of the Mt. Healthy Tax Office is 7700 Perry St. , Mt. Healthy , OH 45231 .

Filing due dates:

• Individuals: On or before April 15^th
   
• Businesses:  On or before April 15^th or within four (4) months from the fiscal year end

If the 15^th falls on a weekend or a federal holiday, the due date will be the following business day. 

Tax rate:  The 1.5% Earnings Tax of the City of Mt. Healthy applies to all who live, work, operate a business within or do business within the City of Mt. Healthy.

Filing requirements:  The City of Mt. Healthy has a mandatory filing requirement.

• All Mt. Healthy residents are required to register with the Tax Office and to file an annual Mt. Healthy income tax return even if no tax is due. Adolescents/students with earned income are also required to file.
   

• All non-residents with income taxable to the City of Mt. Healthy that is not fully withheld by an employer are required to file a Mt. Healthy income tax return.
   

• All entities operating a business or doing business within the City of Mt. Healthy must file an annual Mt. Healthy income tax return on net profits/losses.

Items to be included with the return:

• W-2 form(s)
   
• 1099 form(s)
   
• Applicable schedule(s) and/or form(s) and supporting documentation as appropriate

Types of taxable income that should be reported on a resident return:

• Qualifying wages (see below), tips, commissions and other compensation including sick pay, vacation pay, supplemental unemployment benefits paid by the employer (SUB PAY), severance pay, settlements, income from wage continuation plans (includes retirement incentive plans and buyouts), contributions made by or on behalf of employees to non-qualified or qualified deferred compensation plans (e.g. 401K plans), bonuses, directors fees, fringe benefits (e.g. car allowance), disability pay if received as a benefit from employment (includes third party plans), stock options as indicated by amount on W-2.
   

• Gambling winnings as reported on Forms W-2G and/or Form 5754.
   

• Net profits from profession and/or business operations, rental property, partnerships, enterprise or other business activity.
   

• Note: Income taxable by the city may differ from income taxed by the IRS.

      Qualifying wages:  Usually the amounts in the Medicare wage box of the W-2s are the qualifying wages effective January 1, 2004 .  Qualifying wages for the municipality includes wages defined in Section 3121(a) of the IRS code plus any amounts not included in the Medicare wage due to some Medicare exemptions (e.g. government employees employed by an entity prior to April 12, 1986 ). Previously, the taxable wage was the gross wage prior to any deductions and included  cafeteria plans (e.g. 125 plans) that are not included in the Medicare wage.

Types of non-taxable income that should not be added to nor deducted from taxable income:

·       Interest, dividends, capital gains (unless considered ordinary income), royalties (if derived from intangible property)

·       Alimony received

·       Military pay and allowances

·       Social Security benefits, welfare benefits, unemployment insurance benefits, workers’ compensation

·       Pensions, proceeds from qualified IRS defined retirement plans

Estimated tax payments are required and penalties are assessed for insufficient declaration payments: A declaration of estimated tax is to be filed by every taxpayer who may reasonably expect to have taxable income, if the tax on this income is not or will not be withheld by an employer or employers. A taxpayer’s final return for the preceding year may be used as the basis for computing the declaration of estimated tax for the current year.

Credit for taxes withheld/paid to other municipalities:  This credit is available to residents of the City of Mt. Healthy and is limited to 1.25% of the amount of income on which tax was withheld/paid. No credit is given for county taxes paid.

Extension policy: Extension requests for filing must be made in writing and received on or before the date due for filing the return. The extension, if granted, only extends the filing date of the return. Payment is due on or before April 15, of the current year, or within four (4) months from the fiscal year end.

 

City of Mt. Healthy

Tax Office

7700 Perry Street

Mt. Healthy, OH 45231

(513) 728-3181

Fax (513) 728-3189