Income Tax Division 

E-File and E-Pay are available!

The City of Fairfield is happy to announce E-File and E-Pay services. A convenient and secure way to file and pay taxes online. The City of Fairfield is encouraging residents to save paper and skip the printing, writing, envelopes, stamps and checks. Instead, file and pay your taxes online using E-File and E-Pay. To utilize these services, please visit Fairfield Online Tax Portal. To set up an online account, you will need a new account number as well as your social security number. To obtain your new account number, please contact us at Fairfield Income Tax Email and provide your name, address, and last four digits of your social security number, or call our office at (513) 867-5327. There is no fee for E-file but fees may apply to online payments.

Because this is a very secure site, you will have to put in the correct information when using your credit card, such as expiration date, billing address, security code and name. If any of those pieces of information is wrong the transaction will be declined. The fee may be authorized but if the transaction does not go through the authorization for the fee will drop off in about 24-48 hours, depending on the rules of the bank that issued the card.

2020 Tax Season city annex sign

Ohio Tax Commissioner Jeff McClain today announced that Ohio will be following the federal government and IRS in extending the deadline to file and pay Ohio individual income and school district income taxes for tax year 2020.

The new deadline is May 17, an extension of approximately one month from the original deadline of April 15.

As with the IRS extension, Ohio will be waiving penalty on tax due payments made during the extension. Also, as part of legislation passed addressing the continuing emergency, there will be no interest charges on payments made during the extension.  The filing extension, and waiver of penalty and interest, will be available to those filing Ohio individual income tax, and the school district income tax for tax year 2020.

The City of Fairfield will follow the deadlines issued by the Ohio Department of Taxation.  (Please note that the first quarter estimated income tax payment for tax year 2021 is not impacted by this extension and must still be made by April 15.)

The City of Fairfield has mandatory filing for all residents age 18 or older, as well as all businesses that are located in or are doing business in Fairfield.

Tax returns must include all W2s, Federal 1040, any schedules, and a signature to be considered filed.

Please use our e-file/e-pay service, or send all completed returns to 701 Wessel Drive, Fairfield, Ohio  45014.  

Extension to File

If you require an extension past May 17, 2021, please complete an extension request form and submit it by May 17, 2021. The form can be found on our website at Extension Request Form.  If you have a federal extension, please include a copy of that extension with your Fairfield return.  The extension only extends the filing date of the return.  The extension does not extend the May 17 due date for payment of the 2020 tax due.  

You may e-mail extension requests to Income Tax Email or mail them to 701 Wessel Drive, Fairfield, Ohio 45014.

TAXABLE INCOME

  • Qualifying wages (see below), tips, commissions and other compensation including sick pay, vacation pay, employer paid premiums for group term life insurance, 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, jury duty income, precinct election official income (if over $1,000), fringe benefits (e.g. car allowance), disability pay if received as a benefit from employment (includes third party plans) 
  • Gambling winnings as reported on Form W-2G and/or Form 5754 as well as Federal Form 1040, Line 21.
  • Net profits from profession and/or business operations, rental property, partnerships, enterprise or other business activity.
  • Qualifying wages: Usually the amounts in the Medicare wage box of the W-2s are the qualifying wages. Qualifying wages for the municipality include 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 1, 1986).

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

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).
  • stock options as indicated by amount on Form W-2.
  • Alimony received.
  • Military pay and allowances.
  • Social Security benefits, welfare benefits, unemployment insurance benefits, workers’ compensation.
  • Proceeds from qualified IRS defined retirement plans.
  • Income specifically prohibited from taxation.

CREDITS

  • Credit for taxes withheld/paid to other municipalities is available to residents of the City of Fairfield and is limited to 1.5% of the amount of taxable income on which tax was withheld /paid.
  • No credit is given for county or school taxes paid.

DECLARATION OF ESTIMATED TAXES

  • A declaration of estimated tax must be filed by all individuals and business entities who may reasonably expect to have taxable income of $13,334 or more, 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.
  • The declaration and first quarterly payment are due by April 15th for the 2020 tax year, or the 15th* day of the 4th month following the end of the fiscal year.
  • The remaining quarterly payments are due by June 15, September 15, and January 15th of the following year for individual taxpayers or the 15th day of the 6th, 9th, and 12th months after the beginning of the taxable year for business taxpayers.
  • Estimated tax payments are required for annual amounts of $200 or more and penalties are assessed for insufficient declaration payments.

1099-G Statements for Refunds/Credit

Each tax season, the City of Fairfield Division of Taxation issues 1099-G statements to individual taxpayers, notifying them that they have received a refund or credit.

State and local tax authorities must file information returns with IRS on Form 1099-G with respect to individuals’ income tax refunds, or credits or offsets with respect to income taxes, aggregating $10 or more in one calendar year. The return must include the aggregate amount of the state or local income tax refund (credit or offset).

A “credit or offset” is a tax overpayment which, in lieu of being refunded to the taxpayer, is either applied against an existing liability of the taxpayer, or is available for application against a future liability of the taxpayer, or otherwise used or available for use for the taxpayer’s benefit.

Please consult with your tax preparer concerning the taxability of this 1099-G issued to you for tax year 2020. If you have any questions, please call the City of Fairfield tax office at 513-867-5327.