INCOME TAX

Income Tax | Tax Forms

IMPORTANT INCOME TAX CHANGE INFORMATION (HB5) effective 1-1-2016
TAXPAYER RIGHTS (HB5) Effective 1-1-2016
   Income Tax Ordinance 172, for tax years 2016 and forward effective 1-1-2016

   Income Tax Ordinance 171, For tax year 2015 and prior tax years

City of Struthers Tax Department

Tax Commissioner
James J. Bertrando
(330) 755-2181 extension #127
Fax (330) 755-2916
TaxCommissioner@CityofStruthers.com

Part-Time Clerk
Melaine Riccelli
(330) 755-2181 extension #128
DeputyTax@CityofStruthers.com

Part-Time Clerk
Rosa Richley
(330) 755-2181 extension #126


Our mission is to assist and provide the means necessary to administer and collect a City income tax according to City ordinance while complying with Ohio Revised Code.

Due to cost saving measures, effective January 1, 2010 electronic filing of city income tax will not be available in the City of Struthers. Check below for city tax forms.

The Tax Department is always willing to work with the taxpayer and we stress that if there are any questions or concerns to please contact the office any time from Monday-Friday from 8:00 A.M. - 4:00 P.M.

For Ohio State tax resources and information, visit The Ohio Department of Taxation.


SPECIAL NOTES:

Age ExemptionIndividuals under 18 years of age are exempt from paying municipal income tax.
Balance Due/Overpayment InformationAmounts under $10.01 will not be collected or refunded. The $10.01 de minimis threshold does not apply to amounts required to be withheld by employers.
Estimated Payment RequirementsQuarterly payments of estimated tax are required if the anticipated amount due is $200 or more.
Lottery/Gambling WinningsLottery and gambling winnings are taxable - no minimum. Gambling losses may not offset gambling winnings unless the taxpayer is a professional gambler per IRS regulations.
Net Operating LossBeginning with losses incurred in 2018, a net operating loss may be carried forward for 5 years. For losses incurred in tax years 2018, 2019, 2020, 2021 and 2022, only 50% of the carried forward loss may be deducted in each subsequent year. For pre-2018 losses see Special Notes for Tax Years 2017 and Prior.
S-CORPSS-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37.
Withholding Filing FrequencyIf withholding amount is $2,400 or more in the immediately preceding calendar year or more than $200 in any one month of the preceding calendar quarter, file monthly - due date is the 15th day of the following month. All Employers not required to file monthly, file quarterly - due date is the last day of the month following the end of the quarter.

Click Here for City Tax Forms in Printable PDF Format

Click Here for Tax Department Codified Regulations

IMPORTANT WITHHOLDING TAX CHANGES EFFECTIVE 1-1-2016

Changes mandated by Ohio Revised Code Chapter 718 (House Bill 5- Municipal Income Tax Uniformity)

WHO MUST FILE:
1. Each employer located within the City of Struthers is required to withhold the tax for all employees age (18) eighteen and older.

2. Before beginning work within the city, each NON RESIDENT EMPLOYER doing business in the city must register with the city income tax department, to determine their filing requirement.

DEPOSIT REQUIREMENTS:
MONTHLY- Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.

QUARTERLY - Employers can remit quarterly if their withholdings are under the thresholds described for monthly filers.

WITHHOLDING DUE DATES
Monthly and Quarterly returns and payment must be received no later than the 15th of the month following the end of the reporting period.

RECONCILIATION DUE DATE - The reconciliation due date is the last day of February.

INTEREST AND PENALTIES
Interest - 6% per annum (5% per month or fraction of a month) interest is based on the Federal rate and may change annually.

Late File Penalty - $25.00 per month or fraction of a month with a maximum of $150.00.

Late Payment Penalty - 50% of the unpaid tax due.

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