Income Tax Department

Resident Business Information and Forms

480 Park Avenue, Upper Level
Amherst, Ohio 44001

ph (440) 988-4212
fax (440) 988-3749
Email

Regular Office Hours

8:00 am to 4:00 pm - Monday thru Friday (closed on gov’t hoildays)

Income Tax Due Date May Change to July 15, 2020

(Pending Tax Commissioner’s Decision)

Governor Mike Dewine has signed a bill that gives the Tax Commissioner of the State of Ohio the ability to make changes to the State tax law. Municipalities such as Amherst will follow any new guidelines as outlined in the Ohio Revised Code.

Changes that the Commissioner may consider include:

  • Aligning Ohio tax filing deadline with delayed federal July 15 deadline, and;
  • Extending the date for estimated payments;
  • Waiving interest payments;
  • Waiving the “20-day rule” under municipal income tax for employees working from home for the duration of the health emergency plus 30 days;
  • Extending the due date of the state-administered municipal net profit tax

Income Tax Office Update

Due to current public health concerns surrounding COVID-19, the Income Tax office will not be open to the public.

Completed returns, tax documents, payments and extension requests may be dropped off in the new drop off slot located in the north window on the front of the San Spring building, located at 480 Park Ave. Staff will be available Monday through Friday, 8:00 am to 4:00 pm to answer questions by phone at 440-988-4212.

Tax Preparation Services Available

Even though we are unable to prepare tax returns face-to-face, we will prepare returns from documents that are mailed in or placed in the drop off slot.  Taxpayers can drop off their tax information 24 hours a day. Your information will be stored in a secure area until it can be retrieved by office personnel.

Your return will be prepared by our staff based on the information you provide. Along with a copy of the first page of your IRS 1040 form, it will be necessary to include a copy of each W2 form, any IRS forms showing income or loss such as Schedule C, E, or F and 1099s showing miscellaneous income not being reported on an IRS Schedule C. Please include your phone number in case we need to reach you for further information.  Your tax return will be prepared and mailed to you for signature and payment.

Tax Information for Amherst City Businesses

This page includes information about the City of Amherst net profit and employee payroll withholding tax. Please feel free to call the tax office with any questions you may have. 

The city of Amherst, Ohio has mandatory income tax filing for all resident businesses. The tax rate, in effect since 1991, is 1½%. City of Amherst income tax forms must be postmarked by the IRS due date (usually April 15th) or on or before the 15th day of the fourth month after the close of the fiscal year.

A written extension request must be received in our office by the original due date of the return. If a federal extension was submitted to the IRS, a copy should be sent to our office before the original due date of the return to avoid late filing notices. The extended due date of the City of Amherst return is the same date as that of the extended federal income tax return.

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 .42% per month will be charged on any outstanding balances. If the extension request is not received by the original due date or the federal extension is not attached to the return when filing, a $25.00 per month (maximum $150.00) late fee will be charged.

You may e-mail, fax, or mail your request to our office. We do not accept extension requests over the phone. Our
E-mail address is incometax@amherstohio.org. Our fax number is (440) 988-3749.

Estimated payments on net profit returns are accepted, but are not mandatory. They can be set up at the time of filing or at any time by informing the tax office.

In January, tax forms are mailed to every Amherst business that is on file with our office. While every effort is made to mail a tax form to all taxpayers required to file it is the taxpayer’s responsibility to obtain a form. Tax forms may be obtained in the tax office any time during business hours, on the Internet at amherstohio.org, or from the Amherst Public Library during the months of March and April. The City of Amherst will accept generic forms.

Withholding Tax and Subcontractor Information

Employee withholding tax is mandatory. Every resident employer who employs one or more persons is required to withhold the tax of 1.5% from all compensation paid to employees at the time the compensation is paid and remit the amount withheld to the Amherst Income Tax Department at the above address. New payment frequency and due dates mandated by the State of Ohio beginning tax year 2016: Monthly returns are required if the total taxes withheld exceed $2399.00 per year in the preceding year or $200.00 per month in the preceding
month. Monthly returns and payments are due on or before the fifteen day after the last day of each month for the amount withheld during the preceding month. Quarterly returns and payments are due on or before the last day of the month following the end of a quarter for the amount withheld during the preceding quarter. Payment forms will be mailed to each business on file with our office unless we are notified that a payroll service is being used and forms are not required.

The City of Amherst ordinance concerning employee payroll withholding is partially stated below.

192.10 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES (effective 01-01-2016)
(a) (1) Each employer, agent of an employer, or other payer located or doing business in the Municipality shall withhold from each employee an amount equal to the qualifying wages of the employee earned by the employee in the Municipality multiplied by the applicable rate of the
Municipality’s income tax, except for qualifying wages for which withholding is not required under section 192.11 of this Chapter or division (d) or (f) of this section. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.

All employers, individuals and businesses that provide any services within the City of Amherst, and who employ subcontractors paid on a federal form 1099 in conjunction with that service, shall provide the names and addresses of those subcontractors that will be working within city limits. This information must be sent to the Amherst Income Tax Department by the last day of February of each year. The subcontractors shall be responsible for all income tax withholding and filing requirements under the City of Amherst ordinances. If your payroll status changes you must notify the tax office immediately.