Income Tax Department
The City of Warren Income Tax Department is a standalone division of the City and is governed by the Ohio Revised Code. The City of Warren levies a 2.5% income tax on all salaries, wages, commissions, and other compensation received by residents of the city, on non-residents for income earned in the city, on partnerships, corporations, and any other entity having taxable income under City Ordinances. For a complete discussion of Warren's tax laws, please refer to Chapter 171 of the City Ordinances.
Our staff of dedicated, professional individuals, with more than one hundred years of tax and collection experience, is able to help with any problem you may encounter. Please don't hesitate to contact our office with any questions you may have while completing your City of Warren income tax return.
Tax Filing Rules
Returns must be filed or postmarked on or before April 15 or the IRS Federal due date, or within four (4) months from the end of the fiscal year.
All tax returns mailed to the Income Tax Department must include all applicable W2's and applicable schedules, Federal Form 1040, and must be signed. Returns lacking any of this information will not be considered filed.
A declaration of estimated income tax must be filed by any individual or business entity that anticipates to owe Warren income tax of $100.00 or more at year's end. Estimated tax payments can be paid in full with the first payment or by quarterly installments.
For more information, see the Income Tax Department's full Rules and Regulations.
Notice of City Income Tax Increase
Beginning January 1, 2017, the Warren City Income Tax will rise from 2.0% to 2.5%. For more information on the need for this tax increase and the planned uses for the additional revenue, please view the Income Tax Presentation and Citizen's Committee findings.
New Addition to the Codified Ordinances Concerning Municipal Income Tax: Chapter 172
In compliance with changes in Ohio law, City Council has enacted Chapter 172 of the Municipal Code. This chapter concerns municipal income taxes, and is available below:
Public Notice: Municipal Income Tax Withholding Changes
Please be advised that municipal income tax withholding due dates and related thresholds are changing as a result of the enactment of House Bill 5 by the State legislature. In addition to these changes to withholding tax filing requirements, House Bill 5 also includes changes to the occasional entrant provisions, penalty and interest rates, annual tax return and estimated tax payment due dates and thresholds, and other items. Changes are effective January 1, 2016.
For details, please read the full public notice.
For details regarding penalties on unpaid municipal income tax, please read the Penalty and Interest Rate notice.
Interest Rate on Overdue Municipal Taxes
By October 31 of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27 (F).
The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with Ohio Revised Code Section 718.27 (A)(5).
Based on these requirements, the applicable interest rate is as follows: