Individual Returns

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Tax filing is mandatory for the City of Franklin. A tax return must be filed even if no income was earned or if no tax is due with the return. Taxpayers under the age of 18 years of age are required to file if the income exceeds zero after the $6,500 deduction of total wages.

The due date of City of Franklin tax returns matches the Federal Tax Return Deadlines. A signed tax return, W2’s plus any required forms and schedules must be post marked or delivered to the city building with any payment that may be due. Below are the due dates for the estimated payments.

Please contact the Income Tax Office for document requirements at 937-746-9921.

  • 1st Quarter is due April 15 (Extended to July 15, 2020)
  • 2nd Quarter is due June 15 (Extended to July 15, 2020)
  • 3rd Quarter is due September 15
  • 4th Quarter is due January 15

Extension Due Date – Federal extensions must be attached to the tax return when filed.  Payment of any tax liability must be made by the original due date of the return.  An extension of time to file is not an extension of time to pay the tax due.  A penalty and interest charge will be assessed for all payments received after the deadline.  If no extension is filed, a late filing fee will apply.  Extensions are not required before April, however, if you submit the extension before the April deadline this will stop the subsequent failure to file notices we are required to mail.

Penalty and Interest Charge

A penalty of 15% and the current interest rate (See chart)  per annum or fraction thereof is imposed on tax balances paid after the due date. 

Bonus Depreciation and Section 179

Both Deductions are allowable deductions as supported by the taxpayer’s federal schedules.

NOLs –The State of Ohio is working on the NOL Language. Refer to the State of Ohio Website for updates.

Ohio Board of Appeals

Following an appeal to a local Board of Review, a municipal income tax appeal may now be made to either common pleas court or to the Ohio Board of Appeals. This applies to tax years beginning in 2004.

Refunds and Statute of Limitations

Tax RefundIf the tax is paid to a wrong municipality and the correct locality is pursuing the payment of the tax, that city must allow a nonrefundable credit for those taxes paid incorrectly, but not refundable to the taxpayer because of the statute of limitations. 

Example: In 1998, Taxpayer “A” had Franklin tax of $300.00 withheld by his employer on his $20,000 salary. “A” lived in Franklin and actually worked in Dayton. Dayton’s Tax Department notifies “A” he owes $450.00. Franklin is barred from refunding the money because of the three-year statute of limitations on refunds. Dayton must allow Taxpayer “A” a credit of $300.00 for the taxes paid to Franklin in error. 

Uniform Definition of Taxable Income for Net Profits

Net Profits for individuals are based upon amounts required to be reported on federal schedules C, E, or F. There is no provision in ORC Sec. 718 prohibiting the taxation of non-employee compensation (1099-MISC).

If you need a specific tax form, go to Income Tax Forms.

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