Income Tax Department
Tax Director - Amy Marsh
Tax Assistant - Tina Boggs
Important Information
The City of London Tax Department is responsible for the collection of all municipal income taxes and enforcement of the City of London's Tax Ordinance. Our Tax Department personnel can assist any City of London resident in filing their annual tax return by visiting the Tax Office.
-
No appointment is required.
-
This service is provided free of charge.
-
Remember to bring all W2’s, 1099’s and any applicable Federal Schedules.
Who Must File:
All residents over the age of 18 must file an annual return. If you are self-employed, income derived from rental property, tips, commissions, etc. you are required to file an annual return. You must file an annual return if your self employment enterprise or rental property showed a loss for the year.
Filing Exceptions:
As a convenience to retirees, the City of London Income Tax Department, with the approval of the City of London Council, will allow retirees who receive only non-taxable income such as: Social Security, pensions, dividends or interest to file an “EXEMPTION CERTIFICATE”. Please contact our office to receive your exemption form.
School District Information:
London City School District identification number is 4903. The school district also has a 1% income tax that is collected by the State of Ohio Department of Taxation. The City of London Tax Department DOES NOT COLLECT OR FILE SCHOOL DISTRICT TAXES.
If you have any questions regarding the school district tax, please contact the State of Ohio at 1-800-282-1780.
UNPAID MUNICIPAL INCOME TAX INTEREST
Ohio Revised Code 718.27 requires that the Tax Administrator must publish the established interest rate for tax underpayments based on the federal short-term rate that will apply during the next calendar year. Interest shall be imposed per year on all unpaid income tax and unpaid withholding tax. The interest rate used shall be the federal short-term rate (rounded to the nearest whole percent) plus 5 percent (5%). The rate shall apply for the next calendar year, following July of the year in which the federal short-term rate is determined.
Frequently Asked Questions
What is the filing deadline?
The filing deadline for calendar year taxpayers is April 15th or the IRS due date.
What is the income tax rate?
Currently the City of London’s income tax rate is 1.5%.
Effective 07/01/2013.
Does London offer credit for income taxes paid to another municipality?
No. Beginning January 1, 2021, we no longer offer this credit.
Is all income subject to London income tax?
No, pension income, unemployment compensation, welfare payments, worker’s compensation, interest
and dividend are not subject to London tax.
What if my employer does not withhold London income tax?
If London income tax is not withheld from your earnings you must file a Declaration of Estimated Tax and remit quarterly installments totaling that estimate if liability is $200.00 or greater.
Are gambling winnings taxable to London?
Yes, if the amounts exceeds $599.00.
Does London allow for business loss carry forward?
YES. Beginning tax year 2018. Contact the income tax department for additional details.
Is Clergy income taxable to the City?
Yes, beginning Tax year 2016, clergy wages are taxable.
When is the declaration of estimated payments due?
1st quarter is due on April 15th or the IRS deadline, along with your
tax return.
2nd quarter is due on June 15th
3rd quarter is due on Sept. 15th
4th quarter is due Jan. 15th, 2023
Is it mandatory to pay estimated payments if my taxes are not withheld by my employer?
Yes, it is mandatory to pay quarterly estimates. If you choose not to pay quarterly payments, there will be a 15% penalty and interest added to your final tax bill when you file your annual return.
When should I submit my extension request?
Your extension request should be submitted along
with your final return on or before the extended filing due date.
Attention London residents: Beginning January 1, 2021, the City of London will no longer offer a credit for taxes paid to other cities. If your taxes are withheld for London, please verify that the city tax is withheld at 1.5% with your employer.
City Income Tax
20 S. Walnut Street, Suite 103
London, Ohio
Office - 740-852-0693
Fax - 740-852-7044