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 or fax 937-535-1026. We are located at 4200 Dryden Rd, Moraine, OH 45439

Income Tax Preparation Hours
Walk in office hours will be available for filing assistance M-F from 8:30-4:30.

As a convenience, we accept MasterCard and Visa for any payments.

Online Filing & Payment Tool
On February 1, 2021, individual taxpayers can use the City’s online tax tool input their tax information and produce a calculated final return. At the time of the electronic filing, the taxpayer will be able to upload their supporting tax documents.

www.mitstaxonline.com/moraine

With the online tool, taxpayers may access their accounts online to check estimated tax payments and carryover credits. Taxpayers will also be able to make payments towards estimated quarterly taxes and payment plans. The taxpayer can elect to pay online at the same time of their filing with a credit card for a convenience fee charged by the credit card processor.

Tax Rate:

Current Tax Rate: 2.5%

Interest Rates

2019 Interest Rate: 7%

2020 Interest Rate: 7%

2021 Interest Rate: 5%

2022 Interest Rate:  5%

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 2020 tax year is Thursday, April 15, 2021 Monday, May 17, 2021. 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.

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 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.

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

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