In accordance with the codified ordinance of Struthers, section 171.13 Imposition of Tax, the following are required to file a tax return with the City of Struthers:

• On all salaries, wages, commissions and other compensation earned by residents of the City over the age of 18
• On all salaries, wages, commissions and other compensation earned by nonresidents of the City for work done or services performed or rendered in the City excluding those deemed occasional entrant.
• On the net profits earned of all businesses, professions or other activities conducted by residents of the City
• On the net profits earned of all businesses, professions or other activities conducted in the City by nonresidents
• On the net profits earned by all corporations having their principal office and place of business in the City, or an office or place of business in the City such tax being levied on the part of the net profit as is earned by such corporation as a result of work done or services performed or rendered and business or other activities conducted in the City.

• W2 Income
• Schedule C income - Sole Proprietor
• Schedule E income - Sole Proprietor
• Schedule F income - Farmers for profit
• 1099 MISC or 1099 NEC income
• W2 Income (gambling or lottery winnings)
• Form 1065 Return for Partnership Income - Business Partnerships
• Form 8825 Rental Real Estate Income and Expenses - Partnerships and S Corporations
• Form 1120 Corporation Income Tax Return - Corporations except S Corporations

The Occassional Entrant Provision or the 20-Day Rule as it is often referred to, pertains to occasional or pass-through employers and employees.

ORC 718 states that effective January 1, 2016, the occasional entrant exemption increased the withholding requirement from 12 days to 20 days. Tax must be withheld for the employee’s “principal place of work” (as defined in ORC 718) for the first 20 days an employee works in another Ohio municipality (“non-principal place of work municipality”). Withholding is required for the “non-principal place of work municipality” beginning on the 21st day. Exceptions to the new 20-day rule exist for certain construction and other long-term worksite locations.

Small employers (those with less than $500,000 in annual gross receipts as defined in ORC 718) are only required to withhold for the municipality in which the employer is physically located. The $500,000 gross receipts threshold is determined annually based on gross receipts reported on the immediately preceding year’s federal tax return. The “small employer withholding rule” does not apply to any government entity or agency.

Essentially, if you are employed by a company that is based in Cincinnati but you work in Struthers, the employer is required to withhold taxes for Cincinnati for up to 20 days. On the 21st day and every day after that (during the calendar year), the employer would be required to withhold taxes for Struthers.

The City Tax Rate is 2%.

Your City of Struthers tax return is due by April 15th - the same as your state and federal returns.

Yes. You can file online by visiting mitstaxonline.com/struthers. You can make payments on your final return online as well but please note: there is a 3.5% convenience fee. If you do not wish to pay the convenience fee, you can make your payment in person, by mail, or over the phone.

Please make check payable to "City of Struthers". Mail all payment to: City of Struthers Tax Department, 6 Elm Street, Struthers, OH 44471

No. You can make your payment in person with cash, check, money order or credit/debit card, by mail with check or money order, or over the phone with credit/debit card. No fees are charged to use a credit/debit card.

Any return filed after April 15th could be subject to a late file fee of $25.00 and a late payment penalty of 5% per month (or fraction of a month) on any balance due. The interest rate will rise in 2023 from .472% per month to .583% per month. The interest is required by law from the State of Ohio and the Internal Revenue Service.

If you are currently ONLY receiving Social Security benefits, an annuity, or a pension, you DO NOT need to file a return. However, if you are receiving income in addition to the aforementioned sources such as W2, Schedule E, C, or 1099G, you will need to file a return.

No, the city of Struthers does not tax unemployment benefits, disability benefits, Social Security benefits, pensions, or interest from dividends.

Yes; up to 2%.

Example:
Gross Wages: $35,000
Local Tax Withheld $962.50 (Youngstown 2.75%)
Struthers Tax Credit $700.00 (Struthers 2%)

Yes; however the city only taxes certain wages based on the Employee ID present on your W2. Please see the list below:

Taxable Civilian Employees of the Armed Forces

• FEIN 31-1575142 - DoD Civilian Employees
• FEIN 53-0197006 - DoE Civilian Employees
• FEIN 52-0852695 - EPA Civilian Employees
• FEIN 53-0196960 - HHS Civilian Employees
• FEIN 52-2260085 - BBG Civilian Employees
• FEIN 74-1612229 - VA Civilian Employees

Non-Taxable Income of Active Duty Employees

• FEIN 35-9990000 - Army Active Duty
• FEIN 35-1819323 - Army Reserve Active Duty
• FEIN 84-9990000 - Air Force Active Duty
• FEIN 84-9980000 - Air Force Reserve Active Duty
• FEIN 34-9990000 - Navy Active Duty
• FEIN 34-9980000 - Navy Reserve Active Duty
• FEIN 53-9990000 - Marine Corps Active and Duty and Reserve Duty
• FEIN 34-0727612 - Retired Miltary Pay
• FEIN 52-9980000 - Coast Guard Active Duty and Reserve Duty

Yes. The City of Struthers requires you to claim any gambling or lottery winnings as income on your City of Struthers tax return.

Yes. The City of Struthers allows Schedule E and Schedule C filers to carry losses for 5 years and apply those losses to offset their tax debt responsibility.

Most tax services will efile your state and federal but not your city. Be sure to check with your tax preparer. If they don't file for you, you will need to submit the return to the City of Struthers Tax Department yourself.

Yes. Amounts under $10.01 will not be collected or refunded. The $10.01 de minimis threshold does not apply to amounts required to be withheld by employers.

If you owe more than $200, we are happy to set up a payment plan. Speak with one of our clerks to arrange your personal plan.

Yes. Pursuant to ORC 718.27 (A)(5): "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded to the nearest whole number per cent, plus five per cent. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(4) of this section."

The Federal Short Term Rate for 2022, is 0.18%. This would make the interest rate for 2022 five percent (5%) per annum or one half of one percent (.42%) per month.

The Federal Short Term Rate will increase in 2023 to seven percent (7%) per annum or .583% per month. This is calculated as: 2.37% rounded to nearest whole number = 2.0% + 5.0% = 7.0%.

No, one of the conditions of your installment agreement is that the Tax Department will automatically apply any refund (or overpayment) due to you against taxes you owe. Because your refund isn't applied toward your regular monthly payment, continue making your installment agreement payments as scheduled.
If your refund exceeds your total balance due on all outstanding tax liabilities including accruals, you'll receive a refund of the excess.

Generally, you must make estimated tax payments for the current tax year if you expect to owe at least $200 in tax.