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 income.tax@fairfieldoh.gov (Send E-Mail) 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 will 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.

2022 Tax Season 

The deadline for filing for the 2022 tax season is April 18, 2023.   (The City of Fairfield will follow the deadlines issued by the Ohio Department of Taxation.)  

The City of Fairfield has mandatory filing for all residents age 18 or older, property owners, business owners, 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 April 18, 2023, please complete an extension request form and submit it by April 18, 2023. 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 April 18, 2023 due date for payment of the 2022 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 INDIVIDUAL 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 2023 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 2022. If you have any questions, please call the City of Fairfield tax office at 513-867-5327.

Payment Options

The City of Fairfield reminds taxpayers who owe but can’t pay in full that several options are available to help them meet their tax obligations and save money by the April 15 filing deadline.

Taxpayers should file their return on time, pay as much as they can with their return and contact the Tax Office if they need to request a payment agreement.

Interest and penalties add up for people who don’t file and pay on time. But taxpayers can limit these charges by filing on time and paying sooner.

Though interest, currently at the rate of 5 percent per year and late payment penalties, at 15 percent of the amount not timely paid, apply to any tax paid after the April 15 deadline, taxpayers can limit these charges by paying sooner. In addition, by filing on time, a taxpayer avoids the much larger $25 per-month late-filing penalty, not to exceed $150.00.

Various payment options offer taxpayers the easiest and fastest way to make a full or partial payment with their return. These options enable taxpayers to make payments online or by phone using a debit or a credit card.  A check or money order made out to “City of Fairfield Income Tax” can be mailed, or a cash payment may be made in person at the tax counter in the Annex building.

If you are unable to pay your tax balance in full, you may qualify for a monthly payment plan agreement. A monthly payment plan agreement gives a taxpayer more time to pay. Taxpayers who need more time to pay can find out in just a few minutes whether they qualify for a payment agreement with the City of Fairfield. 

Monthly payment plans are agreements entered into with the Taxpayer and Tax office. Payment Plans extend the time to pay up to 12 months. No further interest and penalty will accrue and it will stop the collection process.

Some taxpayers can wait until after April 15 to file and pay. As a general rule, those eligible get the extra time penalty-free and interest-free without having to ask for it. Eligible taxpayers include: • Members of the military serving in Iraq, Afghanistan or other combat-zone localities. Normally, the filing and payment deadline is postponed until 180 days after the service member leaves the combat zone.

Do You Qualify for a payment plan?

You have filed all required yearly tax returns 
You do not currently have a payment plan in place.
You have not had a payment plan cancel for non-payment
You have paid your estimated taxes
You have no outstanding collections or court cases

What Do You Need to Apply?

Name
Valid phone number
Current Address 

Contact the tax office today to discuss this option.