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
You may file in-person, with all required documents, Monday – Friday, 8:30am – 4:30pm. Documents can also be mailed, faxed, or left in the Income Tax Dropbox located in the main lobby of the City Municipal building, accessible 24/7.
Accepted payments: cash, check, money order, MasterCard and Visa.
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 MUST 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
2023 Interest Rate: 7% (.583% per month)
2024 Interest Rate: 10% (.83% per month)
2025 Interest Rate: 10% (.83% per month)
2026 Interest Rate: 9% (.75% per month)
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
Business Estimated Payment Form
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.
In accordance with the City of Moraine Codified Ordinance 185.091, individual tax returns are required to be filed on or before the date prescribed for the filing of state individual income tax returns under division (G) of section 5747.08 of the Ohio Revised Code. 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 Income Tax Division for additional questions.
Who must file:
- Residents
All residents of the City of Moraine are required to file a city income tax return with the Income 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 Income Tax Division. - Part Year Residents
If you only lived in Moraine during part of the taxable year, you are still required to file a city tax return. Your full income will need to be reported and then pro-rated for the amount of time you resided in the City. When pro-rating your income, you must also prorate the income tax that was withheld for other cities. 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 15th, June 15th, September 15th and January 15th of each year. A 15% penalty for underpaid/unpaid estimated tax may apply if 90% of the liability is not paid before January 15th. Please contact the Income Tax Division with any questions.
Extensions
Any taxpayer that has filed a Federal 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. Contact the Tax Administrator with any questions.
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, by the IRS, 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 on the 15th day of the fourth, sixth, and ninth months of the taxable year. The fourth and final payment is due on the 15th of the first month of the following taxable year. A 15% penalty for underpaid/unpaid estimated tax may apply if 90% of the liability is not paid before the fourth quarter due date. Please contact the Income Tax Division with any questions.
Extensions
Any taxpayer that has filed a Federal 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. Contact the Tax Administrator with any questions.
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, by the IRS, 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 last day of the month following the end of the withholding period.
Withholding payments can be made electronically through the Ohio Business Gateway.
A 50% Penalty of unpaid/late employee withholding tax may 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).
Reconciliations must include all of the following: Employee’s full name, full address and full social security number; qualifying taxable wages, tax withheld for the City of Moraine; and if applicable, taxable wages and tax withheld for every other municipality.