E-File will be unavailable until further notice.
Tel: 330-830-1709
One James Duncan Plaza | Massillon, Ohio 44646
incometax@massillonohio.gov
Open to the Public
Monday - Friday
8:30am - 4:20pm
Telephone Hours
Monday – Friday
8:30am - 4:30pm
Lori Kotagides-Boron
Tax Administrator/Budget Director - (330) 830-2684
E-file your Massillon City Income Tax Returns Online!
In 2021 the City’s Income Tax Department implemented a new online tax filing and payment website. This website provides a user-friendly approach where customers can input their tax information and then produce a calculated and final return.
At this time this website will be limited to accepting tax returns with the following criteria:
- W-2, 1099-Misc, W-2G, Schedules C, E and K-1.
- If more than one city is listed on a W-2, one of those cities must be Massillon.
- If you lived in Massillon for only part of the year, you may use this utility to complete your tax return SO LONG AS you do not have any losses to file.
- A taxpayer using e-File to prepare their City of Massillon Income Tax return is requested to submit all supporting documents along with the signed printed copy of their tax return to the City of Massillon Income Tax office.
Effective beginning in tax year 2020, the current tax rate for the City of Massillon is 2% with a 100% credit for taxes paid to other municipalities, up to 2%.
*For tax years 2019 and prior, the tax rate for the City of Massillon was 2% with a 90% credit for taxes paid to other municipalities, up to 2%.
- Please note: Bank/Credit-Debit Card fees apply
- Credit Card Processor fee: $0.25 + 3.00% per transaction
- eChecks Fee: $2.50 per transaction
PAYMENT BY CHECK – MAKE CHECKS PAYABLE TO: CITY OF MASSILLON
Every taxpayer shall make a declaration of estimated taxes for the current taxable year, if the amount payable as estimated taxes is at least two hundred dollars ($200.00), quarterly estimated payments are required in accordance with Massillon City Ordinance 181.07 and Ohio Revised Code 718.08.
Tax Form and Documents
The following forms are provided to you by the City of Massillon Income Tax Department, and can be downloaded to your computer or printed.
Instructions for Printing Forms:
In order to read or print forms, you must have Adobe Acrobat Reader installed on your computer. To download a FREE version, click Adobe Acrobat Reader.
Once Adobe Acrobat Reader is installed, you can now proceed with printing the requested forms. Below is a list of available forms. Decide on which form you need, and click on it. A window will open up in Adobe Acrobat Reader and allow you to save the form in a directory of your choice, or you can send the form directly to your printer by clicking on the “print” button.
Please note: Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality of the fillable form.
For best results, we recommend that you first download the form by right-clicking on its link and choosing “Save As..”, and then opening the downloaded form in the newest version of Adobe Acrobat Reader.
*A printed copy of your W2 must be submitted with you tax forms when you file by mail or in person*
Important Information for Taxpayers
For fiscal year business taxpayers:
Annual Final Return is due within 4 months of the end of the fiscal year.
For taxpayers – 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. To avoid a late filing penalty it is recommended that the tax payer attach a copy of the extension to the return when it is filed.
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 the taxpayer a six-month extension of the date for filing the taxpayer’s municipal income tax return. If the request is received by the tax administrator on or before the date the municipal income tax return is due, the tax administrator shall grant the taxpayer’s requested extension.
An extension of time to file under this chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date. (See Ord. Number 181.094)
Important Taxpayer Notice
For Year 2014 And Forward
Effective beginning in tax year 2020, the current tax rate for the City of Massillon is 2% with a 100% credit for taxes paid to other municipalities, up to 2%.
*For tax years 2019 and prior, the tax rate for the City of Massillon was 2% with a 90% credit for taxes paid to other municipalities, up to 2%
.
On-Line Codified Ordinances of the City of Massillon, Ohio
Note: Section 181 contains the code for the Income Tax Department
PENALTIES AND INTEREST
This section applies to any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016, and for income tax, estimated income tax, and withholding income tax required to be paid or remitted to the City of Massillon on or after January 1, 2016 for taxable years beginning on or after January 1, 2016.
UNPAID MUNICIPAL INCOME TAX PENALTY
Taxes paid after the due date are subject to a 15% late payment penalty. A 15% penalty may be imposed for failure to pay the required estimated tax payments. This is a one time assessment per return.
A penalty may be imposed on the unpaid withholding tax balance equal to fifty percent (50%) of the amount not timely paid.
FAILURE TO FILE TIMELY – PENALTY
A penalty may be imposed on a municipal income tax return, other than an estimated income tax return, not filed timely, of twenty-five ($25.00) each month or any fraction, during which the return remains unfiled regardless of the liability. The penalty shall not exceed $150.00 for each return not filed timely.
UNPAID MUNICIPAL INCOME TAX – INTEREST
Ohio Revised Code Section 718.27 requires the Tax Administrator to publish the established interest rate to tax underpayments based on the federal short-term rate that will apply during the next calendar year.
Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.
The interest rate used shall be the federal short-term rate (rounded to the nearest whole number percent) plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined. Please note that the interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension. Note: Interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension.
Calendar Year Yearly Interest Rate
2019 7.000%
2020 7.000%
2021 5.000%
2022 5.000%
2023 7.000%
2024 10.000%
2025 10.000% 5
This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the City of Massillon Ordinance 181 and the City of Massillon Income Tax Rules and Regulations, as adopted before January 1, 2016.
OTHER PENALTIES
In addition to the penalties listed above, the Ohio Revised Code Section 718.99 also provides criminal penalties for failure to comply with the income tax ordinance of up to one thousand dollars ($1,000.00) or up to six months imprisonment for each offense.