Updates

1.   Online payments and E-file are available for the 2020 tax season. Visit the website for updates.

2.   Document drop off will be available again this tax season. To utilize the drop off, all required documents 
     must be included in the folder by April 15th to be filed on time. We will complete the return for you and 
     send for your signature(s).  Please note, any tax balance received after April 15th is subject to penalty 
     and interest.

3.   All returns must include a copy of the Federal 1040, applicable schedules and signatures to be accepted. 
     Returns received without the required documents or signature will be rejected.

                                               Quick Tips 

    File by the Due Date: Fairfield returns are due on or before April 15, 2021, and must be postmarked by 
     this date.  The deadline for filing Fairfield returns is the same as for filing State returns.  A copy of the 
     Federal extension must be submitted with the return when filed.
    Use Box 5: Taxable wages are generally Box 5 (Medicare Wages).  Use Box 5 of the W-2 to report wages 
     on line 1 of tax return.
    Attach All Supporting Documents: Attach all documents including a complete copy of your 1040,
     W-2(s), W-2G, 1099MISC, Schedules C, E, and F, K-1(s), 1099-K, 1099-NEC,  and form 4797.
    Sign your return: If filing joint, both parties must sign the return.  A return is not considered filed if it is 
     missing signature(s).
                                                        th
    Include payment: Payments are due by the April 15     filing deadline. Extensions provide additional time 
     for filing, not payment.
    Part-Year Residency:  Taxpayers whomove in or out    of Fairfield during the tax year need to provide 
     dates on the return along with your new address. Part year tax filings may not be completed online.

We are happy to assist you in preparing your Fairfield tax return.  We offer walk-in service Monday through 
Friday from 8:00AM to 5:00PM.  Please bring your income information to our office as soon as you receive 
it.  File early for immediate assistance.  It is not recommended to wait until closer to the filing deadline.  
We are located behind the Fairfield Municipal Building, across from the Fairfield Post Office and next to 
Veterans Memorial Park. 

                             For forms & additional instructions, 
                                         Please visit our website at 
                           http://www.fairfield-city.org/213/Income-Tax-Division 

FAIRFIELD INCOME TAX, 701 Wessel Dr., Fairfield, OH 45014-3611 Phone: (513) 867-5327 Fax:  (513) 867-5333 

             2020 Instructions for City of Fairfield Individual Income Tax Returns – Form IR
                    Attach a copy of Federal Income Tax Return form 1040, 1040A, or 1040EZ to your Fairfield return. 

General Information 
Filing   – ALL FAIRFIELD RESIDENTS (including part year) 18 years or older, are required by City Ordinance to file a City tax return each 
year on or before   the   State due date, or   APRIL 15 ,  th WHETHER OR NOT TAX IS DUE Please be sure to.sign the return in the bottom 
left corner. There is a late filing penalty of $25.00 per month not to exceed $150.00 for returns postmarked after the due date. 

Non-Taxable Income        – (For use with lines 1 and 2)      – The following list is not all inclusive. For all other items, please contact the 
Income Tax Division at (513) 867-5327.            •  Interest  &  dividends •  Welfare,  State  unemployment  &  Social  Security  benefits  •  Worker’s 
Compensation • Alimony received • Income from qualified pension and annuity distributions • Military pay • Capital gains • Insurance proceeds • 
Stock options • Income from S-Corporations • Royalties generated by intangible property.  

Extensions To File   – Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income 
tax return shall automatically receive an extension for the filing of a municipal income tax return.  The extended due date of the 
municipal income tax return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return 
relates. An extension of time to file is not an extension of the time to pay any tax due. A payment equal to the amount estimated to 
be owed    must    be paid by April 15 . thIf the estimated payment is not consistent with the final filing, interest and penalty will be 
charged. A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return 
may request that the tax administrator grant a six-month extension of the date for filing the taxpayer's municipal income tax return 
by filing an extension request with the tax administrator on or before the date the municipal income tax return is due.  A copy of the 
Federal/Municipal extension must be included with the return when filed.   

Questions – If you have questions regarding Fairfield income taxes, please contact the Income Tax Division at (513) 867-5327.  Walk-
in assistance is available from 8:00 A.M. to 5:00 P.M., Monday through Friday in the Fairfield Municipal Building Annex, 701 Wessel 
Drive, Fairfield, OH 45014-3611. Tax forms are also available on our website: http://www.fairfield-city.org/213/Income-Tax-Division. 

                                                         General Line-by-Line Instructions 
      (If your situation does not fit these general instructions, please contact our office.  Round all amounts to whole dollars.) 

Taxpayer Information      – Print or type name and current address, social security number(s) and check residency status. Provide 
move-in and move-out dates, if applicable.  
Retirees – If without taxable income, enter your Social Security number; place an “x” in the box (above Filing Status), attach the 
Federal 1040, sign, date and return the form.
Filing Status – Check filing status.  Provide spouse information (name and address) if married filing separate. 

         1.  Enter the total of qualifying wages in WHOLE DOLLARS from all W-2 forms (Generally Box 5),                          including W-2G. Each W-2 
form should be examined and the sum of local wages should equal the Medicare wages (Box 5 on W-2). Qualifying wages 
generally INCLUDE 401K contributions, deferred annuity plans, but EXCLUDE stock options. Income reported on a 1099-R is not 
taxable. If no wage is in Box 5, use the higher of: Box 1 plus deferred compensation (Box 12), or Box 18.                             Lottery and gambling 
winnings are taxable to Fairfield effective January 1, 2016.  
         2.  Enter total other taxable income in      whole dollars          or deductions amount from             page 2 line 7. See instructions for  page 
2 lines 1-7 to determine applicability.
         3. Enter sum of lines 1 and 2 in     whole dollars.Note: Losses are not deductible from wage income.                     Only active duty military  
pay and wages earned outside the City of Fairfield while a non-resident are allowed to be deducted from wages. 
         4. Multiply line 3 by 1.5% (.015). This is the tax liability for Tax Year 2020 in whole dollars.
         5. Enter the amount of Estimated Tax payments made to Fairfield in 2020.
         6. Enter taxes withheld to Fairfield. This amount is located in Box 19 of the W-2.*
         7. Enter over-payments from prior years to be used in 2020
         8. Enter taxes withheld to other cities. Credit is permitted for taxes withheld up to 1.5% (.015) of the portion of wages
taxed by the other municipality since those tax dollars remain in the city to which they were paid. For example, tax withheld (Box 
19) divided by that city’s tax rate equals portion of income taxed. If that city’s rate is greater than 1.5%, multiply that income by
1.5% (.015) to equal the allowable credit. No credit shall be allowed without proper documentation (W-2s or other city returns).
Credit  for  taxes  paid  to  other  municipalities  MUST  BE CALCULATED  SEPARATELY  on  each  W-2.  No credit shall be     allowed for
taxes paid to county or school districts or amounts refunded by other municipalities. Line  cannot 7                    be greater than line 4.  If the*
W-2 does not indicate the local taxing city(ies), the information must be requested from the employer.                       City credit will be
DISALLOWED if local taxing city(ies) is not identified.
         9. Add lines 5 through 8
         10. If line 4 is less than line 9, there is an overpayment. If the overpayment is greater than ten dollars ($10.00), please
indicate if the amount is to be credited to 2021 on line 11 or refunded on line 12.   
         13. If line  4is greater than line  , there9 is a balance due;  (Interest and penalties shall be calculated by the tax office, if
applicable.)   No remittance is required if the amount shown to be due is ten dollars or less. If the sum is greater than ten dollars 
($10.00),  this  is  the  outstanding  tax  balance  for  2020.          Full  payment  must  be          postmarked    on  or  before  April  15 .th   Any  tax 
remaining unpaid  after  the  due  date  is  subject  to  interest  and  penalties  per  the  City Ordinance. If paying by check, make it 
payable to “FAIRFIELD INCOME TAX”. If paying by MasterCard, Visa or Discover make sure to include the expiration date and three 
digit CCV code which can be found on the back of the card.  Payments may also be made online at www.fairfield-city.org

Declaration of Estimated Tax for 2021   – This section must be completed if line 13 is $200.00 or more.
          1 .5   Enter estimated income for 2021 in        whole dollars on the first line, multiply it by 1.5% (.015) and enter it on the second 
line. Use line 3 income unless 20   21 income will be more or less.
          16. Enter estimated taxes withheld / paid to City of Fairfield or other cities.
          19. Enter the amount after subtracting line 17 and line 18 from line 16. If the balance is                            less than $200, no estimated tax is due.
If the balance is   equal to or greater than $200        , this amount must be paid in quarterly installments due on April 15, 20                 21, June 
15, 20 21 September 15, 20       21 and January 15, 20     22.
          20.Multiply line 1 9by 25% (.2 ) and5 enter in        whole dollars.

          21. TAX DUE   – Enter the sum of line 13, 14, and 20. If paying by check, make it payable to “FAIRFIELD INCOME TAX”.
If paying by Discover, MasterCard or Visa, make sure to include the total amount paid, cardholder name, phone number, card 
number, expiration date and three digit CCV code which can be found on the back of the card. 
SIGNATURE(S) – Return is not considered complete unless signed. If you are filing a joint return, your spouse must also sign.  
Paid Preparer Box – By checking “YES” we are authorized to discuss this return with the preparer listed on the return.  

Form IR, Page 2 
Other Taxable Income 
          1. Enter any taxable income that has not been reported on a W-2, or federal schedules C, E, or F. Include any income 
reported  on  1099-K,  1099-MISC  and  1099-NEC  income.            Income  from  1099-R  and  1099-INT  is  not  taxable.           Lottery  and  gambling 
winnings are taxable to Fairfield effective January 1, 2016.  

Schedule C or F 
          2A  – 2B. Enter  the  net  profit  (loss)  from  a  business  or  farm.  List  the  name,  address,  start  date,  end  date  (if  applicable), 
and profit/loss for each business/farm.      Federal Schedules C or F must be attached.                    Attach additional copies of page 2 if you have 
more than two Schedules C or F.   
          2C. Enter the sum of lines 18A – 18B.
Schedule E 
               3A – 3D.  Enter the net profit (loss) from rental property for each location. Rentals must include exact location to allow
the loss. Federal Schedule E must be attached. Attach additional copies of page 2 if you have more than four (4) rental properties. 
Landlords must also submit landlord tenant reports as required by  181.14§       - REPORTS ARE REQUIRED ON TENANTS AND LESSEES. The 
Landlord Tenant reporting form is located at:  
www.fairfield-city.org/DocumentCenter/View/217/Landlord-Tenant-Report-Interactive-PDF
          3E. Enter sum of lines 19A – 19D.
4A – 4C.  Enter the net profit (loss) from partnerships         /estates/trusts. Partnership information must include name, federal 
identification and address. Partnerships must include exact location to allow the loss.                    Attach Federal Schedule E, including 
schedule K-1  . Attach additional copies of page 2 if you have more than three (3) partnerships.  

          4D. Enter the sum of lines 20A – 20C.
          5.Enter the sum of lines  C, 2 E and 3 D. This4represents the total of Schedule C, E and F profits (loss). If this amounts to a
loss, the loss is NOT PERMITTED to be a deduction against W-2s.                 However, generally, a loss may be carried forward to offset any 
Schedule C, E and F profits incurred during the next five (5) tax years, or until such loss has been exhausted pursuant to limitations in 
ORC 718.  
          6.   Enter any prior loss carry forward from previously-filed Fairfield returns (attach schedule). Losses that have been 
exhausted against prior profits may not be used. 
          7.If line  5is less than zero or less than line 6, enter zero (0.00), otherwise subtract line   from6 line  .             5
          Total (To Be Reported on Line 2.)