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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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