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GENERAL INFORMATION INTEREST the final tax liability. The first payment
is due April 1 , 202 . At least a 5 4
DO I HAVE TO FILE A CITY INCOME Interest will be imposed on any unpaid similar amount shall be paid on or
TAX RETURN? taxes at the rate of 0.83% per month on before June 1 , 202 , September 1 , 7 4 6
the outstanding balance due. 202 , and January 1 , 202 . 4 5 5
Every Canton, Ohio resident Please note carefully: the Canton city
between the ages of 18 and 65 must WHAT IF I NEED MORE TIME TO income tax department will not send a
file a city income tax return; even if FILE? statement of estimated tax due every
there is no tax due. (Any resident who quarter. Instead, the quarterly
only has non-taxable income may Taxpayers who have requested an statements are sent with the annual
simply fill out the Exemption Form to automatic six month extension for filing income tax return. Each remittance will
fulfill the filing requirement). the federal income tax return will be due on the last day of the month
automatically receive a six month following Quarter end. Please mark
Taxpayers who were 65 years old or extension for filing the city income tax your calendar and be sure to file the
return. Please attach a copy of your estimates timely.
older on or before December 31, 202 , 3 A DECLARATION OF ESTIMATED
and whose sole income was derived federal Form 4868 when you file the
from non-taxable sources such as city return. TAX WHICH IS LESS THAN 90% OF
THE TAX DUE ON THE FINAL
social security, pension, etc., do not
have to file a tax return. Please fill out Taxpayers who have not requested RETURN WILL BE SUBJECT TO A
and return the Exemption Form, the automatic federal extension still PENALTY OF 15% OF THE UNPAID
informing us of your exempt status so may request a six month extension of BALANCE AND INTEREST OF 0.83%
that you no longer receive a tax form. the date for filing the city income tax PER MONTH, MULTIPLIED BY THE
FAILURE TO DO THIS WILL RESULT return; however, the request must be NUMBER OF MONTHS UNPAID.
IN OUR CONSIDERING YOUR made in writing and it must be
ACCOUNT DELINQUENT. received on or before the original A Declaration can be amended at any
filing deadline. time during the year by written request
to the tax department.
Any non-resident who has Canton
business or rental activities must file a Please be aware that an extension of
City return and estimate. Nonresidents time to file your return does not grant
who are employed in Canton, but have you any extension of time to pay your WHAT IS TAXABLE INCOME?
not paid the correct amount of income taxes. April 15 is the deadline for most
tax by payroll deduction, also must file to pay taxes owed and avoid penalty In general, taxable income is earned
a return and remit the tax due. and interest charges. income. It includes, but is not limited to:
business profits, net profits from rental
Any part-year resident who has Send extension requests to P.O. Box property, natural resource royalties,
lived in the city 30 days or more 9940, Canton, OH 44711- 940. 0 salaries, wages, qualified and
must file a city return. nonqualified deferred compensation
NOTE: We will contact you only if plans, stock options, commissions,
WHEN AND WHERE DO I FILE? the extension request is denied. other compensation, bonuses,
Even though an extension has been incentive payments, directors fees,
File as early as possible, but no later granted, interest will be charged on executor's fees, property in lieu of
any unpaid tax. The interest will be cash, tips, severance pay, SERPs,
than April 1 , 202 , for the calendar 5 4 charged from the date the tax nonqualified deferred compensation
year 202 . 3 should have been paid. plans, nonqualified pensions, tax
shelter plans, vacation pay, sick pay,
You may have your city tax return third party sick pay, supplemental
prepared free of charge by city Income DO I HAVE TO PAY ESTIMATED unemployment benefits (SUB pay), and
Tax Department staff auditors. Mail TAX? pre-tax programs that reflect a
your W2’s, 1099’s and any applicable reduction from salaries, wages,
federal schedules to the city tax Any individual who will owe $200 or commissions, and other compensation
department at 424 Market Avenue more of Canton income tax which is as reported on W-2 and/or similar wage
North, 4 Floor, Canton, OH 44702, or th reporting forms under Federal and
not being withheld by an employer is
email to required to file a Declaration of State tax regulations unless specifically
cantontax@cantonohio.gov, or Estimated Tax and make quarterly exempted In the Canton City ordinance
fax to 330-430-7944. payments. PAYMENTS on estimated and/or under state statutes.
taxes PLUS any other CREDITS must
EQUAL at least NINETY PERCENT All income derived from gambling,
FAILURE TO FILE PENALTY (90%) of the FINAL LIABILITY to wagering, lotteries, (including Ohio
avoid interest penalty. Estimated state lottery), and all games of chance
RETURNS POSTMARKED AFTER payments on a Declaration greater are taxable.
APRIL 15th are subject to late filing than or equal to the prior year's final
penalties imposed at $25.00 after the liability are sufficient and will not be
filing deadline. subject to interest penalty.
Each Declaration shall be accompanied
by a payment of at least one twenty-
two and five tenths percent (22.5%) of
