The City of Delaware income tax filing deadline is 7 p.m., Tuesday, April 18, 2017. Tax office assistance is available 8 am-5 pm Monday-Friday in the City Hall tax office, 1 S. Sandusky St. The office will be open additional hours Saturday, April 15, 9 am to 1 pm; and Tuesday, April 18, 8 am to 7 pm. More information is available at 740-203-1225, or you can email us here.
Q: What is the City of Delaware income tax rate?
A: The income tax rate is 1.85 percent. All Delaware residents are required to file an annual city income tax return, even if no tax is due. This includes anyone temporarily living away from home such as college students, teachers, etc.
Q: What type of income is taxable?
A: Non-resident taxpayers who have income derived within the City of Delaware and for whom the tax is not withheld by their employer must file a Delaware City income tax return. Generally, gross income (including income which is deferred) and business net profits are taxable. A list of taxable and nontaxable income is available here.
Q: Do I need to file a declaration of estimated tax?
A: Every person who anticipates receiving taxable income or who engages in any business, profession, or activity subject to Delaware income tax, which is expected to be $200 or more after excluding Delaware withholding and/or other credits, must file a Declaration of Estimated Tax.
Q: Where can I get a City of Delaware income tax form?
A: Forms are here, and at City Hall. In April, in the Delaware County District Library main branch lobby, 84 E. Winter Street.
Q: Can I file my taxes electronically?
A: Yes. E- File is available here.
Q: What is the due date of the City return?
A: For individuals, the City of Delaware tax return is due on April 15 of each year, depending on when that date falls in the week. Business (fiscal year) returns are due on the 15th day of the fourth month following the end of the fiscal year.
Q: Can I deduct business losses from my W-2 wages on my tax return?
A: No. Losses from self-employment, partnership interests, rental property and other like businesses may not be used to offset W-2 income. Only related losses may be carried forward three (3) years to offset future related income.
Q: Is an extension request required?
A: Yes. Taxpayers unable to file a completed return by the due date must file an extension request. Copies of federal extension forms are accepted. Payment of any tax balance due must accompany the extension request and be received by the original due date of the return.
Q: Is a partial tax credit offered?:
A: Yes. A partial credit is allowed for taxes due and paid to another city. The credit is the lesser of .50 of the tax paid to the other city, or .00925 of the income taxed by the other city and Delaware. W-2s or copies of the other city’s tax return and proof of payment must support credit claimed.