Who must file?
All residents, age 18 and up with earned income, are required to file an income tax return each year. Fairlawn extends a 100% tax credit to residents who are required to pay other municipal or JEDD tax to the city where they work, not to exceed Fairlawn's 2% tax rate.
- Individuals tax returns are due by April 15
- Individuals estimated tax payments are due quarterly: April 15, June 15, September 15, January 15
- Businesses tax returns are due by April 15 (or within four months of the fiscal year end)
- Businesses estimated tax payments are due quarterly: April 15, June 15, September 15, December 15
- Employers monthly payments are due by the 15th day of the following month
- Employers quarterly payments are due by the last day of the month following each quarter: April 30, July 31, October 31, January 31
- Employers annual reconciliation of wages are due by the last day of February of the following year
How to File
- Complete an income tax form by the due date.
- Make check payable to: City of Fairlawn Income Tax
- Remit form along with payment to: City of Fairlawn Income Tax Dept, PO Box 5433, Fairlawn OH 44334
- If assistance is needed, contact the Income Tax Dept at (330) 668-9525.
- If an extension of time is needed to file your form, remit a copy of your Federal Extension Form by the original due date.
- An extension of time will not grant you additional time to pay. All tax due must be remitted by the original due date to avoid interest charges.
- Wages, salaries and other compensation
- Bonuses, stipends and tip income
- Commissions, fees and other earned income
- Sick pay
- Employer supplemental unemployment benefits (SUB pay)
- Employees contribution to retirement plans and tax deferred annuity plans
- Compensation attributed to a non-qualified deferred compensation plan at time deferred
- Contributions made by or on behalf of employees to cafeteria plans prior to 1/1/04
- Net rental income
- Net profits of businesses professions, corporations, partnerships, etc
- Income from partnerships, estates or trusts
- Employee contributions to costs of fringe benefits
- Ordinary gains as reported on Federal Form 4797
- Income from wage continuation plans
- Severance pay
- Vacation pay
- Stock options, taxed when exercised
- Farm net income
- Employer-paid premiums for group term life insurance over $50,000
- Directors fees
- Jury duty pay
- Union steward fees
- Profit sharing
- Strike pay
- Allowances for uniform, auto and travel
- Lottery and gambling winnings ($5,000 deduction allowed)