Income Tax Department

INCOME TAX DEPARTMENT

Tel: 330-830-1709
One James Duncan Plaza |  Massillon, Ohio 44646
Monday – Friday 8:30am – 4:30pm
incometax@massillonohio.gov

Barbara Sylvester—Tax Administrator/Budget Director
330-830-2684

Important Tax Notice:
Effective January 1, 2017

Massillon City Income tax Rate Changes for 2017:

  • Tax Rate: 2.00% (Increase from 1.8%)

Tax credit changes for 2017:

  • Tax Credit: 90% of 1.80%
  • Credit Limit: 1.80%

INCOME TAX PAYMENTS CAN BE MADE ONLINE

 

 Bank/Credit-Debit Card fees apply

 Credit Card Processor fee: $0.25 + 3.50% per transaction

                           eChecks Fee:  $2.50 per transaction

 PLEASE NOTE:

Credit/Debit Card fees Apply – Credit/Debit Card Processor fee: $0.25 + 3.50% per transaction

 PAYMENT BY CHECK – MAKE CHECKS PAYABLE TO:  CITY OF MASSILLON

Every taxpayer shall make a declaration of estimated taxes for the current taxable year, if the amount payable as estimated taxes is at least two hundred dollars ($200.00), quarterly estimated payments are required in accordance with Massillon City Ordinance 181.07 and Ohio Revised Code 718.08.

 

Massillon City Income Tax forms for filing tax year 2016 now available:

2016 Massillon City Income Tax Form

2016 Massillon City Income Tax Form Instructions

2017 Monthly Withholding Forms

2017 Quarterly Withholding Forms

2016 Massillon City Business Income Tax Forms

Important Tax Dates for Taxpayers

For fiscal year business taxpayers:

Annual Final Return is due within 4 months of the end of the fiscal year.

For taxpayers with extensions to file:

Upon approval of the Tax Administrator, not to exceed six months or one month beyond any extension granted by the Internal Revenue Service for the filing of the Federal income tax return. Note: requests for extensions must be filed by the date the annual return was due and must be accompanied by the payment of at least eighty percent (80%) of the amount of estimated tax shown to be due thereon. See Ord. 181.094 and 181.07.

Important Taxpayer Notice

Important Taxpayer Notice
For Year 2014 And Forward

The allowance for credit for taxes paid to other municipalities was reduced as of July 1, 2014, from 100% down to 75% of (up to a maximum of) 1.80%, Massillon’s Income Tax rate. In that half of the year’s tax credit was 100% and the other half-year was 75%, your 2014 income tax credit for taxes you paid to other taxing municipalities will be calculated using a blended tax credit percentage of 87.5% (.875). This is reflected on line 3(B) of the tax form. Your tax credit allowance can also be calculated using your actual earnings and tax withheld during each half-year of 2014 if you provide payroll documentation (i.e. paystub) from either your last pay in June or your first pay in July. For year 2015 and 2016 the tax credit allowance percentage will be 75% for taxes paid to other taxing municipalities. For 2017 the tax rate is 2.00% the tax credit for taxes you paid to other taxing municipalities will be 90% of 1.8%, the credit limit is 1.8%.

Income Tax Ordinance

On-Line Codified Ordinances of the City of Massillon, Ohio

Note: Section 181 contains the code for the Income Tax Department

Tax Forms

Federal, State, Tax Forms

City of Massillon Income Tax Forms

The following forms are provided to you by the City of Massillon Income Tax Department, and can be downloaded to your computer or printed.

Effective January 2004 there will be a $5.00 cash only fee for income tax returns prepared by our office staff.

NOTICE: The 2015 Income Tax Return and Instructions are specific to that year due to the change in the allowance for credit for taxes paid to other municipalities. If you are filing tax returns for year(s) prior to 2014 please use the forms and instructions labeled “2013 and Prior Years”

Instructions For Printing Forms

In order to read or print forms, you must have Adobe Acrobat Reader installed on your computer. To download a FREE version, click Adobe Acrobat Reader.

Once Adobe Acrobat Reader is installed, you can now proceed with printing the requested forms. Below is a list of available forms. Decide on which form you need, and click on it. A window will open up in Adobe Acrobat Reader and allow you to save the form in a directory of your choice, or you can send the form directly to your printer by clicking on the “print” button.

Individual

City of Massillon Individual Income Tax Questionnaire

2016 Massillon City Income Tax Form Instructions

2016 Massillon City Income Tax Form

City of Massillon 2015 Individual Income Tax Instructions

City of Massillon 2015 Individual & Business Income Tax Return
(Blank Printable Form )

City of Massillon Quarterly Estimated Tax Payment Forms

Business/Professional

City of Massillon Business and Professional Tax Questionnaire

2016 City of Massillon Business Income Tax Instructions

City of Massillon 2016 Business Income Tax Return

City of Massillon 2014 Income Tax Return

City of Massillon 2013 Income Tax Return

2016 City of Massillon Business Quarterly Estimated Tax Payment Forms

City of Massillon Report of Nonresident Employee Allocation of Work
and Letter of Explanation

Miscellaneous

2017 Monthly Withholding Forms and Annual Reconciliation

2017 Quarterly Withholding Forms and Annual Reconciliation

Uniform Withholding Requirements for Employers

Mandatory Rental Occupancy Report

Magnetic Media Filing – Updated For 2017
(EFW2 Format – Formerly MMREF)

OHIO REVISED CODE SECTION 718 NOTIFICATION

PENALTIES AND INTEREST

This section applies to any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016, and for income tax, estimated income tax, and withholding income tax required to be paid or remitted to the City of Massillon on or after January 1, 2016 for taxable years beginning on or after January 1, 2016.

UNPAID MUNICIPAL INCOME TAX PENALTY

A penalty may be imposed on the unpaid balance income tax balance and the unpaid estimated income tax balance, equal to fifteen percent (15%) of the amount not timely paid. This is a one-time assessment per return.

A penalty may be imposed on the unpaid withholding tax balance equal to fifty percent (50%) of the amount not timely paid.

FAILURE TO FILE TIMELY – PENALTY

A penalty may be imposed on a municipal income tax return, other than an estimated income tax return, not filed timely, of twenty-five ($25.00) each month or any fraction, during which the return remains unfiled regardless of the liability. The penalty shall not exceed $150.00 for each return not filed timely.

UNPAID MUNICIPAL INCOME TAX – INTEREST

Ohio Revised Code Section 718.27 requires the Tax Administrator to publish the established interest rate to tax underpayments based on the federal short-term rate that will apply during the next calendar year.

Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.

The interest rate used shall be the federal short-term rate (rounded to the nearest whole number percent) plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined. Please note that the interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension. Note: Interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension.

Calendar Year                             Yearly Interest Rate

2016                                                  5.000%

2017                                                   6.000%

2018                                                    6.000%

This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the City of Massillon Ordinance 181 and the City of Massillon Income Tax Rules and Regulations, as adopted before January 1, 2016.

OTHER PENALTIES

In addition to the penalties listed above, the Ohio Revised Code Section 718.99 also provides criminal penalties for failure to comply with the income tax ordinance of up to one thousand dollars ($1,000.00) or up to six months imprisonment for each offense.

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