Taxes
For information on filing income taxes, withholdings or payments please call the Income Tax Division at 937-535-1026 or email at Income Tax Division Payments and/or documents can be mailed to: City of Moraine: Income Tax Division 4200 Dryden Rd, Moraine, OH 45439
Income Tax Preparation Hours
We are unable to assist walk-ins due to construction. Documents can be mailed, emailed, or uploaded on the E-File site.
Checks or money orders can be mailed for payments.
As a convenience, we will accept MasterCard and Visa payments over the phone while unable to assist walk-ins.
Online Filing & Payment Tool
Individual taxpayers can use the City’s online tax tool to input their tax information and produce a calculated final return. At the time of electronic filing, the taxpayer will need to upload their supporting tax documents for the return to be finalized.
Payment can be made on the E-File site when filing; a credit card processing fee will be charged by the credit card processing company.
Payments toward estimated taxes can also be made on the E-File site; a credit card processing fee will be charged by the credit card processing company.
www.mitstaxonline.com/moraine
Tax Rate:
Current Tax Rate: 2.5%
Interest Rates
2022 Interest Rate: 5%
2023 Interest Rate: 7%
2024 Interest Rate: 10%
2025 Interest Rate: 10%
The forms listed below are in Adobe Portable Document Format. The Adobe Acrobat Reader is required to read and print PDF files. The Acrobat Reader may be downloaded from Adobe at no cost by clicking here.
Taxes
Business Tax Return Instructions
Quarterly Withholding Statement
Form HM1000 (monthly reporting form)
Form HM1500 (exemption certificate for governmental agencies)
The City of Moraine accepts a copy of the approved federal form
Fax your forms in at: (937) 535-1026
TAX INFORMATION FOR INDIVIDUALS:
ALL Full Year/Part Year residents are required to file a city income tax return whether or not a tax is due.
The filing due date for the 2024 tax year is April 15, 2025. Per the Ohio Revised Code (ORC) 718, a copy of the Federal 1040 must be attached to the city income tax return. If you are permanently retired or disabled, AND have NO taxable income, you may complete a one-time Declaration of Exemption Return for a permanent exemption. Please contact the Tax Administrator for additional questions. For all forms, please see the “Individual Tax Forms” tab below.
Who must file:
- Residents
All residents of the City of Moraine are required to file a city income tax return with the Tax Division on an annual basis. The term “resident” applies to anyone whose permanent legal residence is located in the City of Moraine. This includes persons who own their homes and those who rent the apartment or home in which they live. If you have questions about your residency status, please contact the Tax Division. - Part Year Residents
If you only lived in Moraine during part of the taxable year, you must file a tax return covering that time. Report the amount of income you earned while you lived in Moraine. Pay statements with year to date figures or a statement from your payroll department must be used if available. If you pro-rate your income, you must also pro-rate your city tax that was withheld on the same income. Attach a worksheet to your return explaining your calculations. - Non-Residents
Non-residents earning income (including salaries, wages, compensation, or profits which result from work performed, services rendered, business transacted, or activities located within the City of Moraine) from which Moraine Tax has not been withheld at the correct rate of 2.5%. - Exceptions to Mandatory Filing Requirement
Permanently retired or permanently disabled persons with only non-taxable income for city purposes (such as social security, pensions, interest, and dividends) may file for a permanent one-time exemption from the mandatory filing requirement by completing the Declaration of Exemption Form.
Estimated Tax Payments
Estimated payments are required if tax liability will exceed $200.00. Quarterly estimated tax payments are due April 15, June 15, September 15 and January 15 of each year. A 15% penalty for underpaid/unpaid estimated tax may apply. Please contact the Tax Administrator for additional questions.
Extensions
Any taxpayer that has filed a Federal 6-month extension will automatically receive an extension for the filing of a city income tax return. A COPY of the Federal extension must be attached to the city return when filed. An Extension of time to file under this chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date. Contact the Tax Administrator for additional questions or grants of time.
Penalties and Interest
A penalty of $25 for failure to timely file each return, regardless of the liability, shall be imposed. Interest shall be imposed at the rate defined for the year on all unpaid tax and unpaid estimated tax..
TAX INFORMATION FOR BUSINESSES:
Estimated Tax Payments
Estimated payments are required if tax liability will exceed $200.00. Quarterly estimated tax payments are due April 15, June 15, September 15 and December 15 of each year. A 15% penalty for underpaid/unpaid estimated tax may apply. Please contact the Tax Administrator for additional questions.
Extensions
Any taxpayer that has filed a Federal 6-month extension will automatically receive an extension for the filing of a city income tax return. A COPY of the Federal extension must be attached to the city return when filed. An Extension of time to file under this chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date. Contact the Tax Administrator for additional questions or grants of time.
Penalties and Interest
A monthly penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, shall be imposed. The penalty shall not exceed a total of $150. Interest shall be imposed at the rate defined for the year on all unpaid tax and unpaid estimated tax.
Employer Withholding Due Dates
Monthly withholding payments are due on or before the 15th day of the month following the end of the withholding period.
Quarterly withholding payments are due on or before the 30th day of the month following the end of the withholding period (April 30, July 30, October 30, January 30.)
Withholding payments can be made electronically through the Ohio Business Gateway.
A 50% Penalty of unpaid/late employee withholding tax will apply plus interest.
Annual Withholding Reconciliations are due on or before February 28 of each year. Employers with 150 or more IRS Forms W-2 are required to file electronically (EFW2). Must also include:
Full name, address, and social security numbers of all employees
Qualifying wages tax withheld or should have been withheld
Amount of Moraine tax withheld
Name and amount of every OTHER municipal tax withheld