Who must file?
All residents, age 18 and up with earned income, are required to file an income tax return each year. Fairlawn extends a 100% tax credit to residents who are required to pay other municipal or JEDD tax to the city where they work, not to exceed Fairlawn's 2% tax rate.
- Individuals tax returns are due by April 15
- Individuals estimated tax payments are due quarterly: April 15, June 15, September 15, January 15
- Businesses tax returns are due by April 15 (or within four months of the fiscal year end)
- Businesses estimated tax payments are due quarterly: April 15, June 15, September 15, December 15
- Employers monthly payments are due by the 15th day of the following month
- Employers quarterly payments are due by the last day of the month following each quarter: April 30, July 31, October 31, January 31
- Employers annual reconciliation of wages are due by the last day of February of the following year
How to File
- Income tax forms can be obtained using the following links: Individual Tax Forms and Business Tax Forms
- Online filing and payment is available at: www.fairlawn.us/tax
- Checks should be made payable to: City of Fairlawn Income Tax
- Forms and payments can be remitted to: City of Fairlawn Income Tax Dept, PO Box 5433, Fairlawn OH 44334
- If assistance is needed, contact the Income Tax Dept at (330) 668-9525.
- If an extension of time is needed to file your form, remit a copy of your Federal Extension Form by the original due date.
- An extension of time will not grant you additional time to pay. All tax due must be remitted by the original due date to avoid interest charges.
- Wages, salaries and other compensation
- Bonuses, stipends and tip income
- Commissions, fees and other earned income
- Sick pay
- Employer supplemental unemployment benefits (SUB pay)
- Employees contribution to retirement plans and tax deferred annuity plans
- Compensation attributed to a non-qualified deferred compensation plan at time deferred
- Contributions made by or on behalf of employees to cafeteria plans prior to 1/1/04
- Net rental income
- Net profits of businesses professions, corporations, partnerships, etc
- Income from partnerships, estates or trusts
- Employee contributions to costs of fringe benefits
- Ordinary gains as reported on Federal Form 4797
- Income from wage continuation plans
- Severance pay
- Vacation pay
- Stock options, taxed when exercised
- Farm net income
- Employer-paid premiums for group term life insurance over $50,000
- Directors fees
- Jury duty pay
- Union steward fees
- Profit sharing
- Strike pay
- Allowances for uniform, auto and travel
- Lottery and gambling winnings
- Election official compensation in excess of $1,000
Taxpayer Rights and Responsibilities
For tax years beginning on or after January 1, 2016, “taxpayer rights and responsibilities” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 and 5717.03 of the Ohio Revised Code and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Revised Code and the resolutions, ordinances and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
- ORC 718.11 – Local board of tax review.
- ORC 718.12 – Limitations.
- ORC 718.19 – Requests for refunds.
- ORC 718.23 – Verification of accuracy of returns.
- ORC 718.36 – Audits.
- ORC 718.37 – Actions against tax administrator or municipal corporation.
- ORC 718.38 – Request for opinion of the tax administrator.
- ORC 5717.011 – Filing of notice of appeal.
- ORC 5717.03 – Decision of board of tax appeals – certification – effect.