Income Tax Department

General Income Tax Information

The City of Amherst, Ohio has mandatory income tax filing. The tax rate, in effect since 1991, is 1.5% with a 1% credit given for taxes paid to other cities. One percent of the total tax rate is used for general fund expenses. The remaining one-half percent is divided equally between the general fund and the street improvement fund.

In January, postcards are mailed to every Amherst resident whose account is active. The tax forms can be obtained in the tax office any time during business hours. They can also be obtained at the links listed below.

Upon request, our office will calculate your individual Amherst city tax forms free of charge. Estimated payments are accepted but not mandatory. They can be set up at the time of filing, or at any time by informing the tax office.

The forms necessary for our office to complete your filing include:

• W-2s (including a city by city breakdown if necessary)
• Form 1040 page 1
• Form 1040 Schedule 1
• A copy of the following forms if included with Form 1040:
  • Schedule C
  • Schedule E (pages 1 and 2)
  • Form 4797 (pages 1 and 2)

Form Examples (from IRS website):

• W-2
• Form 1040
• Form 1040 Schedule 1
• Schedule C
• Schedule E
• Schedule 4797

If a federal extension was submitted to the IRS, a copy should be attached to your return at the time of filing. The extended due date of the City of Amherst return is the same date as that of the extended federal income tax return, except for business filings. That due date will now be November 15.

An extension is only an extension of the filing due date. Payment must be made by the original due date of the return or a late paying penalty of 15% of the tax due and interest at the applicable monthly rate for each tax year will be charged on any outstanding balances. If the extension request is not attached to the return when filing, a $25.00 late fee will be charged.

Payments

The tax office will accept personal checks, money orders, cash, credit cards, and ACH payments (see ACH authorization form below). Credit and debit card payments will be subject to a third party processing service charge. Credit card, debit card and ACH payments are accepted online using the US Bank payment system.

Acceptable Payment Methods with Convenience Fees

All Checks and Money Orders should be made payable to: AMHERST INCOME TAX

Municipal Income Tax Guidelines and Penalty and Interest Rates

Pursuant to Amended Substitute House Bill 5, the State of Ohio has mandated several municipal income tax guidelines effective with tax years beginning January 1, 2016. Please see detailed information below:

Withholding Information
Individual Tax Information
Penalty and Interest Rates
Direct Debit Authorization Form (ACH)