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GENERAL INFORMATION                        INTEREST                                 the final tax liability. The first payment 
                                                                                    is due April 1 , 202 .  At least a similar 8 3
DO I HAVE TO FILE A CITY INCOME            Interest will be imposed on any unpaid   amount shall be paid on or before June 
TAX RETURN?                                taxes at the rate of 0.58% per month on  15, 202 , September 15, 202 , and 3 3
                                           the outstanding balance due.             January 1 , 202 .   5 4
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 , 2
and whose sole income was derived          federal Form 4868 when you file the 
from non-taxable sources such as           city return.                             A DECLARATION OF ESTIMATED  
                                                                                    TAX WHICH IS LESS THAN 90% OF  
social security, pension, etc., do not  
have to file a tax return. Please fill out Taxpayers who have not requested         THE TAX DUE ON THE FINAL  
and return the Exemption Form,             the automatic federal extension still    RETURN WILL BE SUBJECT TO A  
informing us of your exempt status so      may request a six month extension of     PENALTY OF 15% OF THE UNPAID  
that you no longer receive a tax form.     the date for filing the city income tax  BALANCE AND INTEREST OF 0.58% 
FAILURE TO DO THIS WILL RESULT             return; however, the request must be     PER MONTH, MULTIPLIED BY THE 
IN OUR CONSIDERING YOUR                    made in writing and it must be           NUMBER OF MONTHS UNPAID.  
ACCOUNT DELINQUENT.                        received on or before the original 
                                           filing deadline.                         A Declaration can be amended at any 
Any non-resident who has Canton                                                     time during the year by written request 
business or rental activities must file a  Please be aware that an extension of     to the tax department.  
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 
not paid the correct amount of income      taxes. April 18 is the deadline for most WHAT IS TAXABLE INCOME? 
tax by payroll deduction, also must file   to pay taxes owed and avoid penalty 
a return and remit the tax due.            and interest charges.                    In general, taxable income is earned 
                                                                                    income. It includes, but is not limited to:  
Any part-year resident who has             Send extension requests to P.O. Box      business profits, net profits from rental 
lived in the city 30 days or more          9940, Canton, OH 44711-9940.             property, natural resource royalties, 
must file a city return.                                                            salaries, wages, qualified and 
                                           NOTE: We will contact you only if        nonqualified deferred compensation 
WHEN AND WHERE DO I FILE?                  the extension request is denied.         plans, stock options, commissions, 
                                           Even though an extension has been        other compensation, bonuses, 
File as early as possible, but no later    granted, interest will be charged on     incentive payments, directors fees, 
                                           any unpaid tax. The interest will be     executor's fees, property in lieu of 
than April 1 , 202 , for the calendar 8 3  charged from the date the tax            cash, tips, severance pay, SERPs, 
year 202 .  2                              should have been paid.                   nonqualified deferred compensation 
                                                                                    plans, nonqualified pensions, tax 
You may have your city tax return                                                   shelter plans, vacation pay, sick pay, 
prepared free of charge by city Income     DO I HAVE TO PAY ESTIMATED               third party sick pay, supplemental 
Tax Department staff auditors. Mail        TAX?                                     unemployment benefits (SUB pay), and 
your W2’s, 1099’s and any applicable                                                pre-tax programs that reflect a 
federal schedules to the city tax          Any individual who will owe $200 or      reduction from salaries, wages, 
department at 424 Market Avenue            more of Canton income tax which is       commissions, and other compensation 
North, 4  Floor, Canton, OH 44702, or th                                            as reported on W-2 and/or similar wage 
                                           not being withheld by an employer is 
email to                                   required to file a Declaration of        reporting forms under Federal and 
cantontax@cantonohio.gov, or               Estimated Tax and make quarterly         State tax regulations unless specifically 
fax to 330-430-7944.                       payments. PAYMENTS on estimated          exempted In the Canton City ordinance 
                                           taxes PLUS any other CREDITS must        and/or under state statutes.  
                                           EQUAL at least NINETY PERCENT 
FAILURE TO FILE PENALTY                    (90%) of the FINAL LIABILITY to          All income derived from gambling, 
                                           avoid interest penalty. Estimated        wagering, lotteries, (including Ohio 
RETURNS POSTMARKED AFTER                   payments on a Declaration greater        state lottery), and all games of chance 
APRIL 18th are subject to late filing      than or equal to the prior year's final  are taxable.  
penalties imposed at $25.00 per month      liability are sufficient and will not be 
after the filing deadline, up to a         subject to interest penalty.  
maximum penalty of $150.  
                                           Each Declaration shall be accompanied 
                                           by a payment of at least one twenty-
                                           two and five tenths percent (22.5%) of 



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WHAT IS NON- TAXABLE INCOME?             property used in business, multiply        compensation for the purposes of this 
                                         the gross annual rental by 8.              tax.  
In general, non-taxable income is 
unearned income and income               (2) Gross receipts from sales made         Net operating losses may not be 
specifically exempted by the Canton      and services performed, regardless         carried back to prior years.  
city ordinance. It includes:  dividends, of where made or performed.
interest, military pay and allowances, 
compensation paid to precinct election   (3) Total Payroll                          DIRECT DEPOSIT 
officials (poll workers) up to one 
thousand dollars ($1,000.00), ministers  Add the ratios obtained and divide the     We can now deposit your refund 
housing allowances, lump-sum             total by the number of ratios used to      directly into your bank account.  
insurance proceeds, annuities,           obtain the business allocation 
alimony, medicare, gifts, inheritances,  percentage. A ratio shall not be 
                                                                                    (1)   Check the “Direct Deposit” box
scholarships, involuntary conversions,   excluded from the computation 
                                                                                          next to line 12 on the front of the
income from intangible property,         because it is allocable entirely within or 
                                                                                          tax return.
qualified relocation costs of any        entirely outside the City of Canton. The 
employee that are reimbursed by the      business allocation percentage is to be 
                                                                                    (2)   Flip the return over and enter your
employer; and, poor relief, qualified    applied against the total net profits 
                                                                                          bank Routing Number and your
pensions, unemployment                   adjusted in accordance with the 
                                                                                          Account Number on the back of
compensation, social security benefits,  provisions of the Ordinance, to 
                                                                                          the tax return.
disability payments, and/or similar      determine the taxable portion.  
payments.                                SCHEDULE Y MUST BE ATTACHED.  
                                                                                    (3)   Specify account type, Checking or
                                                                                          Savings.
Pre-tax contributions to a qualified     Individuals who are residents of 
“cafeteria plan,” pursuant to Section    Canton are subject to the tax, 
125 of the Internal Revenue Code are     regardless of where their income is        (4)   Enter the name of your bank.
not taxable by Canton.                   earned.  Credit will be given for tax 
                                         imposed by another municipality on         (5)   Double check your work!  Any
                                         income earned within its city limits,            direct deposit returned to us
HOW ARE BUSINESS NET PROFITS             up to the 2 % which is also .5                   because of an incorrect account
DETERMINED? (SCHEDULE X)                 assessed by Canton.                              number or routing number will be
                                                                                          reissued in the form of a check.
Net profits shall be determined on the                                                    This will cause an unnecessary
basis of the information used for        HOW ARE NET OPERATING                            delay.
Federal Income Tax purposes,             LOSSES TREATED?  
adjusted to the requirements of                                                     WHAT ATTACHMENTS ARE 
Canton's Ordinance.                      Losses from either business or rental      REQUIRED TO THE CITY RETURN? 
                                         property must be noted on the back 
Schedule X is used to reconcile the      of the return. Losses incurred in tax      All W-2's, (no exceptions) 1099's and 
Federal return with the city return by   years beginning on and after               copies of all Federal Schedules. The 
making adjustments for items not         January 1, 2017 may be carried             return is not complete unless this 
taxable and/or items not deductible      forward for five (5) years (subject to     source data is provided.   For 
for city tax purposes. Enter the         statutory limitations of the Ohio          taxpayers under 18 or over 65, proof of 
amounts of any such items on the         Revised Code and the Codified              age required.  
appropriate lines of Schedule X, and     Ordinances of Canton).   
calculate the net adjustment amount 
SCHEDULE X MUST BE ATTACHED              Business or rental income may be           Should you require filing assistance, 
TO CITY RETURN.                          reduced by business or rental losses       or if you have any questions about 
                                         incurred in the prior three (3) tax years  the Canton city income tax, please 
                                         ending on or before December 31,           contact our office.  The Canton City 
HOW ARE NET PROFITS                      2016.                                      Income Tax Department is located at 
                                                                                    424 Market Ave., N, on the fourth 
ALLOCATED? (SCHEDULE Y)                                                             floor of the old “Sears” Building, 
                                         Business and rental losses may not be      downtown.  You may call 
The business allocation percentage       deducted directly from wages. If an            430-7900, Fax 330-430 7944, or-
                                                                                    330-
formula is to be used by all business    eligible loss is realized, the loss is     visit us on the web:
enterprises doing business within and    carried forward to reduce any possible     www.cantonincometax.com, or write
outside of the City of Canton. The       future gains. Canton residents with net    to PO Box 9940, Canton OH
business allocation percentage shall     profit and/or distributive share income    44711-9940.
be determined by the ratio of the        sourced in multiple municipalities with 
Canton portion of:                       current and/or prior year losses must 
                                         file the Resident Business/Rental 
(1) Average original cost of real and    Income Worksheet.  
tangible property owned, rented or
leased by the taxpayer for use in        Net operating losses may not be 
the trade or business. To determine      utilized to offset income from salaries, 
the value of rented or leased            wages, commissions and/or other 






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