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                                                                         CITY OF MASSILLON 
 
                       IMPORTANT INFORMATION 
                                                                                     
  WHO  MUST  FILE:     Every  resident  or  part-year  resident  of  the  City  of     HOW TO PAY: Payment of any unpaid tax liabilities should accompany the 
  Massillon,  Ohio  who  is  18  years  of  age  or  older  must  file a  City  tax    filing of the Individual Income Tax Return. Personal check, cash, credit 
  return, even if no income was earned in 2023 or no tax is due, or if all of          card  (Visa,  Discover  or  MasterCard  only),  online  payments,  money 
  the taxes were withheld by an employer, or  if the resident worked in                order,  or  an  official check  issued by a bank or financial institution are 
  another  city,  village,  or  Joint  Economic  Development  District  where          accepted. Payments in cash should be made in person at the Income Tax 
  income taxes were  withheld.  Every  non-resident  who  has  a  business,            Department office during normal business hours. If payment is made by 
  profession  or  trade  operation,  or  rental  property  or  receives  wages,        check and the check is dishonored for any reason, the taxpayer is subject 
  salary,  commissions,  or  other  compensation  from  employment                     to  a  penalty  (currently  $40.00).  Payment  of  tax  liability  of  less  than 
                                                                                     
  performed  within  the  City  of  Massillon  and  City  tax  is  either  not         $10.00 is not required. 
  withheld  or  the  amount  of  such  withholding  is  less  than  2%  of  such       
  income must file a City of Massillon Income Tax Return. A taxpayer who             
  is exempt from filing  must complete the exemption box, sign and file the            INCOME SUBJECT TO TAX:       The tables below are designed to assist in 
  return.                                                                              determining items that should be reported as taxable to the City and 
                                                                                       items that should not be listed on your tax return. Please use the Box 5 
  WHEN YOU  MUST FILE:     The  filing deadline  is  no later than April 18.           Medicare wages on each W-2. 
  Failure  to  timely  file will  result  in  a  $25.00 per month up to $150.00         
  late filing penalty and may result in additional administrative, civil, or           The following lists are not all-inclusive: 
  criminal penalties and interest. A return is considered timely filed when          
  received in the Massillon  City  Income  Tax  Department. A return  that           
  is  mailed  through the  U.S.  Postal  Service  is considered  received  by                                                       Non-Taxable Income  
                                                                                            Taxable Income 
  the  City  of  Massillon Income Tax Department if it is postmarked April             Bonuses                                    Alimony 
  18,  or  earlier,  by  the  U.S.  Postal  Service.  The  cancellation  from  a       Commissions and fees                       Annuity distributions  
  postage  meter  does  not  constitute a postmark and the day that the                Compensation paid in                       Capital gains 
  City of Massillon Income Tax Department receives that tax return will                        the form of property               Child support  
  determine  the  date  of  filing. Deposit  of  mail late in the day on April         Director fees                              Dividend income 
  18, may result in a later postmark and a late filing penalty.                        Employee contributions to                  Gov’t allotments 
                                                                                         retirement plans                         Intangible income 
                                                                                       Incentive payments                         Interest income 
                                                                                                                                  Insurance proceeds 
  EXTENSION OF TIME TO FILE: Any taxpayer that has duly requested                      Lottery/Gaming winnings                    IRA distributions  
  an  automatic  six-month  extension  for  filing  the  taxpayer’s                    Profit sharing                             Military pay 
  federal  income  tax  return  shall  automatically  receive  an                      Salaries and wages                         Qualified pension plans 
  extension  for  filing  of  a  municipal  income  tax  return.  The                  Severance pay                              Retirement income  
  extended due dates of the municipal income tax return shall be                       Sick pay                                   Social Security benefits  
  the  fifteenth  day  of  the  10   month th after  the  last  day  of  the           Stipends                                   State unemployment 
  taxable  year  to  which  the  return  relates.  To  avoid  a  late  filing          Stock options                              Third party sick pay 
  penalty,  it  is  recommended  that  the  taxpayer  attach  a  copy  of              Vacation pay                               Unemployment compensation  
  the  extension  to  the  return.  A  taxpayer  that  has  not  requested                                                        Welfare benefits 
  or  received  a  six-month  extension  for  filing  the  taxpayer’s                                                             Worker’s compensation  
  federal  income  tax  return  may  request  that  the  tax                                                                       
  administrator  grant  the  taxpayer  a  six-month  extension  of  the 
  date for filing the taxpayer’s municipal income tax return. If the                     Taxable Forms                             Non-Taxable Forms 
  request  is  received  by  the  tax  administrator  on  or  before  the                                                                        
  date  the  municipal  income  tax  return  is  due,  the  tax                                    W-2                                     1099 R 
  administrator shall grant the taxpayer’s requested extension.              An                  W-2G                                      1099 INT 
  extension of time to file     is not an extension of the time to pay                           1099                                      1099 DIV 
  any tax due unless the tax administrator grants an extension                           Federal Form C and E        
  of that date.                                                                                        

                                                                                       AMENDED  RETURNS:       A  taxpayer  must  file  an  amended  City  of 
 HOW  AND  WHERE  TO  FILE:  Tax  returns  may  be  filed  online                      Massillon Income Tax Return whenever an amended federal return is 
 (www.massillonohio.gov)  or  mailed  to  City  of  Massillon  Income  Tax 
                                                                                       filed with the IRS or when the taxpayer receives a tax refund from 
 Department,  P.O.  Box  910,  Massillon,  Ohio  44648-0910. Tax returns may 
 be  deposited  in  the  drop  box  provided  adjacent  to  the  main  entrance        another city, village, or other local taxing authority. 
 doors outside of the building. Tax returns may also be filed in person at the          
 City  of  Massillon  Income  Tax  Department  on  the  main  floor  of  the           ADDITIONAL RESOURCES and to file online: www.massillonohio.gov. 
 Massillon Municipal Government Center at One James Duncan Plaza SE in                  
 downtown Massillon.  
 Office hours (open to the public) 
 Monday  Wednesday   Friday       8:30am  4:30pm
 Closed for lunch daily between 11:30am   12:30pm
  






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