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Income Tax


IMG_1652-e1569417811155-400x533            Archbold Income Tax Dept.       
300 N Defiance St.
P.O. Box 406
Archbold, Ohio 43502
phone (419) 445-9501
 fax (419) 445-0908

Monday – Friday
  8:30 a.m. to 4:30 p.m.
Marcia Franks, Tax Commissioner
mfranks@archbold.com

  Pat Miller, Tax Assistant
 pmiller@archbold.com

2021 Tax Year Filing Deadline: April 18, 2022

Effective Jan. 1, 2023 tax rate will be 1.80%
    (Full credit up to 1.8% for residents earning outside Archbold)
  
            
           ~ IMPORTANT NOTICE TO ALL ARCHBOLD RESIDENTS~
     ARCHBOLD HAS MANDATORY
        TAX FILING FOR ALL RESIDENTS WITHIN THE CORPORATION
                LIMITS, AGES 18 YRS & OLDER, EVEN IF NO TAX IS DUE.  

The Village of Archbold levies a 1.50% tax on all salaries, wages, commissions, and other compensation earned by residents, as well as income of non-residents for work done or services performed inside the Village. A full credit of 1.5% is given to residents for tax paid to other municipalities.

This tax is also levied on the net profits of all businesses operating in Archbold from sales made, work done, or services performed in the Village of Archbold. Every employer has the duty of collecting and withholding Archbold income tax on employees’ wages and is liable for the filing of returns and payment of such tax to the Village of Archbold Tax Department either monthly or quarterly as specified by Ordinance.

Chapter 33 of the Village of Archbold Income Tax Code levies this tax to provide funds for the purposes of design and installation of storm sewers; the acquisition of right-of-way for storm sewers and streets; debt retirement; parks and recreational programs; acquiring, constructing, and improving village streets, sidewalks, sewers and other capital improvements for the Village.
           

New tax payment option available!
https://payments.municonnect.com/individual

TAX RETURN SELF-PREPARERS:
The Archbold return is a separate filing from your federal & state returns and cannot be done using online tax services. It must be mailed or dropped off to our office at 300 N Defiance St. PO Box 406, by April 15th or the federal due date. Walk-in tax return preparation is available in our office when your bring the proper documents listed here:  
 ~Copies of all W-2’S, 1099’S, Federal 1040 pg  1-2 and any Schedules must be attached. 

~Penalties for late filing/payment are $25 per month up to $150, 15% of tax due, plus interest.
~RETIREES can be exempt from filing a return, see ‘Exemption From Mandatory Filing’ below.
~24/7 after hours night deposit in our lobby.

~Credit Card payments accepted in our office or by phone, 3% convenience fee applies or use the payment link above.
                                                  Archbold Tax Returns are available at:
                                                ~Archbold Municipal Building  (or print from FORMS below)
                                                ~Archbold Public Library
tax Forms
Individual Registration/Exemption Form
Individual/Joint Tax Return (tax year 2016 & after)
Individual/Joint Tax Return (tax year 2015 & prior)
Business Questionnaire/Registration
Business Tax Return
W-1 Form (Withholding)
W-3 Form (Annual Reconciliation of Tax Withheld)
Landlord Report


TAX  INFORMATION

TAXABLE & NON-TAXABLE INCOME

Taxable Income
The following list is not all-inclusive and should be used as a guide:


  • Wages, salaries and other compensation
  • Bonuses, stipends and tip income
  • Commissions, fees and other earned income
  • Board of Director income
  • Employer provided supplemental unemployment benefits (sub pay)
  • Stock options (taxed when exercised)
  • Severance pay
  • Sick pay (excluding 3rd party sick pay)
  • Disability pay if received as a benefit of employment
  • Vacation pay
  • Employee contributions to retirement plans and tax deferred annuity plans (including Sec. 401k, Sec. 403b, Sec. 457b, etc.)
  • Any amount attributable to a non-qualified deferred compensation plan included in qualified wages
  • Self-employment income (Schedule C)
  • Net farm income (Schedule F)
  • Income from pass-through entities, estates or trusts (Schedule E Part II and Part III)
  • Net rental income (Schedule E)
  • Lottery/gambling winnings
  • Oil and gas rights income
  • Royalties from a tangible income source
  • Ordinary gains as reported on Federal Form 4797, Part II
  • Employer paid premiums for group term life insurance over $50,000
  • Compensation paid in goods or services or property usage. Taxed at fair market value
  • Prizes and gifts if connected with employment to the same extent as taxable for Federal income tax purposes
  • Strike pay
  • Profit sharing

Non-Taxable Income

  • Interest
  • Dividends
  • Capital gains
  • Social Security
  • Pension distributions
  • Covid-19 Stimulus Payments
  • Income earned by someone under 18 years of age
  • Disability income, except when issued on a W2 (a benefit of employer)
  • Cancellation of debt, 1099-C
  • SERP’s (supplemental executive retirement plan)
  • Income from Boards of Elections up to $1,000.00
  • Workers compensation
  • Third-party sick pay
  • Public assistance
  • State unemployment compensation
  • Military pay or allowance of members of the Armed Forces of the United States and members of their reserve components, including the National Guard
  • Alimony received
  • Royalties from intangible income sources
  • Contributions made to Section 125 cafeteria plans
  • HSA accounts
  • Annuity distributions
  • Retirement plan distributions
  • IRA distributions
  • Insurance proceeds
  • Executor fees
  • Housing Allowance for clergy
  • Health and welfare benefits distributed by charitable, religious or educational organizations 
  • An S Corporation shareholder's distributive share of net profits of the S Corporation

 

EXEMPTION FROM MANDATORY FILING
Effective with tax year 2019, all Archbold residents over 18 years of age, are required to file a tax return. An exemption from filing may be approved by the Income Tax Commissioner for residents whose sole income is derived from pension, social security benefits, disability benefits, or interest and dividends. This written exemption is done on the Individual Registration/Exemption Form, found in the Forms area above or at the Income Tax Office.  Once it is on file with the Archbold Income Tax Office, it does not need completed again. The exemption shall be in effect until such time as the resident taxpayer receives municipal taxable income to Archbold.
ESTIMATED TAX PAYMENTS & DUE DATES

Effective with tax year 2016 and beyond:

Estimated Tax Payments are required by Individuals and Businesses if you will owe over $200 in a year.  If you are not fully withheld by your employer, and liability will be over this threshold, you must make estimated payments according to ORC Chapter 718, HB 5, Municipal Income Tax Uniformity. Quarterly payments are due as follows:

Individual Taxpayers- April 15th, June 15th, Sept. 15th, Jan.15th

Business Taxpayers- April 15th, June 15th, Sept. 15th, Dec. 15th

Failure to have at least 90% of your Archbold tax liability paid via withholding credits and/or estimated payments will result in a penalty of 15% of the amount not timely paid.  This penalty applies to each quarter that was not timely paid.  You may also avoid this penalty by having 100% of your previous year’s tax liability paid via withholding credits and/or estimated payments by the April 15th due date or federal revised due date.

EXTENSIONS

We accept the federal extension, Form 4868 for individuals or Form 7004 for businesses. This extension extends the municipal due date to the extended federal return due date. You may e-mail, fax, or mail the extension request to our office.

If the extension is not sent to the Archbold Tax Dept by April 15th, a copy of your federal extension must be attached to your filed return to avoid late filing penalties. (See Tax Return-Interest & Penalties)

TAX RETURN DUE DATES
  • Calendar Year End Due Date – April 15th or the Federal due date
  • Fiscal Year End Due Date – 15th day of fourth month following fiscal year end
TAX RETURN – INTEREST & PENALTIES
  • Interest – Based on the Federal Reserve rate and may change annually in accordance with Ohio Revised Code 718: 
    • 2022 – 5% per annum (.42% per month)
    • 2021 – 5% per annum (.42% per month)
    • 2020 –7% per annum  (.58% per month)
    • 2019 – 7%  per annum (.58% per month)
    • 2018 – 6%  per annum (.50% per month)
    • 2017 – 6%  per annum (.50% per month)
    • 2016 – 5%  per annum (.42% per month)
  • Late Payment Penalty – 15% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00
WITHHOLDING TAX & DUE DATES

Filing of returns and payments are due as follows:

  • Quarterly Due Dates: April 30, July 31, October 31 and January 31
  • Monthly Due Dates: by the 15th of the following month

Threshold requiring monthly remittance:

Prior year annual total withholding for the municipality exceeded $2,399.00
Any month of prior quarter withholding for the municipality exceeded $200.00

We encourage any business to submit withholding thru Ohio Business Gateway for less paperwork and ease of processing!

WITHHOLDING – INTEREST & PENALTIES
  • Interest – Based on the Federal Reserve rate and may change annually in accordance with Ohio Revised Code 718:
    • 2022 – 5%per annum (.42% per month)
    • 2021 – 5% per annum (.42% per month)
    • 2020 – 7% per annum  (.58% per month)
    • 2019 – 7%  per annum (.58% per month)
    • 2018 – 6%  per annum (.50% per month)
    • 2017 – 6%  per annum (.50% per month)
    • 2016 – 5%  per annum (.42% per month)
  • Late Payment Penalty – Not to exceed 50% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00
RECONCILIATION/W-2 FORMS DUE DATE - LAST DAY OF FEBRUARY
CHAPTER 33 OF VILLAGE CODE OF ORDINANCES - INCOME TAX

ORDINANCE NO. 2022-05 1.80% TAX INCREASE EFFECTIVE JAN. 1, 2023
ORDINANCE NO. 2019-49 IMPLEMENTING MANDATORY FILING & LANDLORD REPORTING

State Mandated Changes to Ohio Municipal Taxes Effective in 2016 & 2018

The 132nd Ohio General Assembly amended Municipal Income Tax Codes in House Bill 49 effective January 1, 2018. CHAPTER 33 INCOME TAX CODE click here.

The 130th Ohio General Assembly passed Substitute House Bill 5 which changed the laws governing municipal income taxes. The changes are effective for tax year 2016. CHAPTER 33 INCOME TAX CODE click here.

FOR TAX YEAR 2015 AND PRIOR:

CHAPTER 33 OF VILLAGE CODE OF ORDINANCES - INCOME TAX
To view the Codified Tax Ordinance, click here .
WITHHOLDING TAX (W-1 FORMS) DUE DATES
  • January, February and March:  April 30
  • April, May and June:  July 31
  • July, August and September:  October 31
  • October, November and December:  January 31
RECONCILIATION/W-2 FORMS DUE DATE - FEBRUARY 28
TAX RETURN DUE DATES
  • Calendar Year End Due Date – April 30
  • Fiscal Year End Due Date – 4 months following fiscal year end