Tax Department

 

The State of Ohio has made significant changes to the Ohio Municipal Income Tax Laws (Chapter 718 of the ORC), effecting tax years beginning on or after January 1, 2016, including changes to Interest Rates, Late Fees, Due Dates of Individual Estimated Payments and requiring that the Federal Income Tax Return (1040, 1040A, 1040 EZ)) be attached to the Evendale Individual Income Tax Return.   The 2017 Annual Income Tax Return is due April 17, 2018 (due to Emancipation Day).

 

 

REMINDER  A Tax Department drop box is available so that taxpayers may deposit tax information and/or payments after normal business hours. The drop box is securely situated in the lobby of the Police Department, and is located on the wall directly to the left of the entrance.  The Police Department lobby is open 24 hours a day, 7 days a week.

 

DECLARATION OF ESTIMATED TAX: must be filed by every taxpayer who anticipates taxable income, if such income is not withheld by an employer.  The declaration and first quarterly estimated tax payment are due by April 15th. The 2nd, 3rd, and 4th quarterly estimated tax payments are due by June 15th, September 15th, and December 15th, respectively.  At least 90% of the tax liability must be paid on or before the 4th quarterly due date in order to avoid interest and penalty for underpayment of estimated tax.

 

EXTENSIONS  Effective for tax years beginning on or after January 1, 2016, any taxpayer that has requested a Federal Extension will automatically receive the same extension for filing the Evendale Income Tax Return.  The Federal Extension may be attached to the Evendale return upon filing, and is not required to be submitted by the original due date of the return.  Any taxpayer that has not received a Federal Extension may still request an extension for time to file their Evendale Income Tax Return. This request must be received by the original due date of the return.  Any extension of time to file is not an extension of time to pay any tax due. Requests for extension may be faxed to the Tax Department at (513) 563-4636.

 

WHO MUST FILE  All residents of the Village of Evendale are required to file an annual tax return. All non-residents are required to file if they performed work or provided services within the Village and had earnings that were not fully withheld on by the employer.  If Evendale tax was properly withheld on the wages of a non-resident by the employer, there is no filing requirement.  Retirees are not required to pay on their income from Social Security or income from  qualified retirement plans as defined by the IRS.  Additionally, each business located or performing work and/or providing services within the Village is required to file.  

 

INTEREST RATE  The interest rate means the federal short-term rate, rounded to the nearest whole number per cent, plus five per cent.  The rate shall apply for the caledar year next following the July of the year in which the federal short-term rate is determined in accordance with ORC Section 718.27(A)(5) and is applicable for tax years beginning on or after January 1, 2016. The applicable calendar year interest rate is as follows:

               2016        5%

               2017        6%

               2018        6%

This rate is being published in accordance with Ohio Revised Code 718.27(F). 

 

PAYMENT   A payment may be made in the form of check, cash, money order, and credit card.  The Village of Evendale accepts MasterCard, VISA, and DISCOVER.  The required credit card information must be provided on the tax return, including a separate signature authorizing payment by credit card.  Do not send cash through the mail.  In addition, payments for business income tax and withholding tax may be made through the Ohio Business Gateway.  

 

FILING and/or PAYING LATE  Penalties and interest are imposed on taxes remaining upaid when due.  A late filing fee for all tax returns and forms is $25.00 per month or portion thereof, not to exceed $150.00.  A late payment penalty is imposed in the amount of 15% of the amount not timely paid.  Interest is imposed at the rate in effect on all tax not timely paid. 

 

REFUNDS   A tax return must be filed for the tax year to which the refund request applies.  The tax return must be completed and submitted along with all required documentation (Individual taxpayers see Form IR Individual Income Tax Return Instructions for specific instructions).  Taxpayers requesting a refund may chose to have the refund directly deposited into their savings or checking account.  The routing number and account number of the financial institution to which the refund will be deposited must be provided.

 

TAX RATE  The Evendale Earnings Tax rate is 1.2%. 

 

TAXPAYER ASSISTANCE  Tax Forms and additional taxpayer information is available through the “Additional Links” provided on this page.  For assistance with this page, or for questions regarding the Evendale Income Tax, please contact the Tax Department at (513) 563-2671.  Normal business hours for the Evendale Income Tax Department are Monday through Friday, 7:30 a.m. to 3:30 p.m. Appointments may be scheduled for assistance in preparing the Evendale Income Tax Return.