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1. As an employer am I required to withhold the Middletown income tax from employees pay?

A resident employer or an employer having employees working within the City must withhold Middletown income tax (2.00%) from all salaries, qualifying wages, commissions, bonuses, or other compensation paid to employees. This is applicable for a business whose primary office is outside of the city limits, as well as those in the City. Where a business fails to withhold the income tax from the employee, the City will hold the business responsible for paying the tax.

2. What is the due date for returns?

For calendar year taxpayers the due date is 04-15. For other fiscal year end taxpayers the return should be filed within four months after the end of the fiscal year.

3. Are estimated tax payments required? If so, when are they due?

Every individual who anticipated any Middletown taxable income that is not subject to withholding of the Middletown tax must file a Declaration of Estimated Income Tax. All businesses that anticipate any Middletown taxable income must file the Declaration form, regardless of the amount of income anticipated. The declaration is due 04-30 for calendar-year filers, or four months after the end of the fiscal year. The declaration of estimated tax must be submitted with payment of at least one-fourth of the estimated annual tax. An equivalent amount should be paid on the last day of the seventh, tenth, and thirteenth months. The City will bill you automatically for the second, third, and fourth payments.

4. What if I do not file a return? Or, what if, as an employer, I fail to submit employee withholdings?

You may be subject to interest and/or penalties for failing to either submit a return or to withhold and remit employee local income tax.

5. Where can I pick up the tax return forms and where should they be returned?

Tax return forms are available at the Middletown City Building or can be downloaded from this website. Make checks payable to the City of Middletown. The forms should be returned to:
City of Middletown
Division of Taxation
P.O. Box 428739
Middletown, Ohio 45042

6. Where should I call if I have questions that were not answered in this section?

You may call the Middletown Income Tax Division at 513-425-7862 (or consult your tax advisor). When in doubt, call and ask! This service is free to Middletown taxpayers.