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Frequently Asked Questions

All City of Warren residents must file annual city income tax returns by April 15 of each year, whether or not they (city taxes) have been fully withheld and/or have paid a municipal income tax to another community. We receive many questions from residents and, as a result, we have listed several popular questions:

 

What is the City of Warren’s tax rate and what type of income is taxable?
Effective January 1, 2017, the City of Warren’s current tax rate is 2.5%. Generally, gross income (including income which is deferred) and business net profits are taxable. Click here for a list of taxable and non-taxable income.

 

Who must file an income tax return with the City of Warren?

  • Individuals, partnerships, corporations, any other entity having taxable income under the city ordinances.
  • Individuals who work in the city and do not have tax withheld by their employer.
  • City residents, beginning at 16 years of age, are subject to mandatory filing, even if there is no tax due.
  • Rental property income/loss in the city must be reported by residents and non-residents.

Who does not have to file an income tax return with the City of Warren?

  • Non-residents of the City of Warren who work in the City and have taxes withheld by a City of Warren employer.
  • Those who have not reached the age of sixteen (16) by December 31 of the tax year.
  • Non-residents of the City of Warren and who do not work in the city.

I'm not sure whether I'm a resident of the City of the Warren. How can I tell?

If you're unsure whether you're technically a resident of the City, please see the City's street directory. If your street (and house number, if applicable) are listed there, you are a resident for tax filing purposes.

 

I am a City of Warren resident and work in an area with no municipal tax or where the tax withheld is lower than Warren’s 2.5% rate. When do I pay Warren the difference?
On the form, you must estimate the amount of tax you will owe for the year. You should file a Form D1 (Declaration of Estimated Income Tax). By April 15, one-fourth (1/4) of the estimate must be paid with the Form D1. Subsequent payments are due July 31, October 31, and January 31 (of the following year). Due dates are different for non-individuals filing the form D1.

 

Is it possible to amend my estimate during the year?
Yes. Complete Form Q1 and fill in “Amended Estimated Tax” with the amended amount.

Is there an age limit for individuals subject to the City of Warren Income Tax?
Yes. All individuals under sixteen (16) years of age are exempt from City of Warren income tax and are eligible for a refund of Warren income tax withheld.

 

I am retired. My only income is from social security, company pension, interest and dividends. Am I required to file a City of Warren income tax return?
No. You are not required to file an income tax return with Warren, nor are you taxed by Warren on those types of income. However, you must file an exemption certificate with us so we will not send you income tax return forms in future years. You still must file a Warren income tax return if you have other taxable income (i.e., wages, rental income, etc.).

 

If an individual files late, is there a penalty?
Yes. Without an extension, there is a $30.00 late filing fee. Additionally, there is a late payment penalty of up to 15% of the unpaid tax balance and interest is assessed at 1.5% per month of the unpaid tax balance. Remember that filing an extension does not extend the time to pay, only the time to file.

 

Can I receive assistance in preparing my Warren City income tax return?
Yes. Income Tax Department personnel will assist you by phone, mail, or in person. Our office is open Monday through Friday, from 8:00 AM to 3:30 PM (closed from noon to 1:00 PM). Please feel free to call (330) 841-2551 or stop in to visit us at 481 Main Avenue South, in the second floor of the Community Services Building.

 

If you plan on visiting in person, please bring a copy of your Federal tax return and all of your W-2s and/or 1099s. These will assist us in preparing your Warren tax return.

 

Where can I find a copy of the Warren Income Tax Ordinances and Rules and Regulations?
The City of Warren Income Tax Ordinances are available online.

 

I was lucky at the racetrack. Do I have to pay tax on my winnings?

All gambling winnings, including lottery winnings, are taxable to the City of Warren. Gambling losses are not deductible against gambling winnings unless the taxpayer is a “professional gambler,” where gambling is the taxpayer’s business activity for federal tax purposes. Gambling losses are not deductible against any other taxable income.


I will not be able to file on time. How do I file an extension?
If you have filed an extension with your federal tax return, attach a copy of the extension to your city tax return. If you just want to file an extension with the City of Warren, complete a city extension form. You can find the form in our "Tax Forms and Instructions" section to your left, or stop in at our office.

 

I only lived inside the city for a few months etc, do I still have to file in Warren?
Yes. Your tax return will be prorated and tax will be due on the portion allocated to the City of Warren.

 

I do not live in Warren, but I work in Warren and my employer does not withhold city income tax. Do I have to file and pay in Warren?
Yes. You must file a Warren City income tax return and pay any tax due by April 15.

 

My employer does not withhold city income taxes. Is there any way I can pay my tax on a monthly basis instead of quarterly or as a lump sum?

Yes. Please fill out the Automated Clearing House (ACH) Letter and send it to us by mail or fax.