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Frequently Asked Questions

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All Maumee residents must file annual city income tax returns, whether or not they have been fully withheld and/or have paid a municipal income tax to another community. As a result, many questions arise. Therefore, listed below is a series of topics that present the basic facts about Maumee's municipal income tax.                                                              

What is the City of Maumee Income Tax rate and what type of income is taxable?
The income tax rate is 1.5% Generally, gross income (including income which is deferred) and business net profits are taxable.                                          

I am a Maumee resident and work in an area with no municipal tax or a rate less than Maumee's rate of 1.5%. How often must I file with Maumee?
You may request that your employer withhold the additional local tax to Maumee. The additional tax due is considered an alternate tax due as a result of working in a city that has a tax rate that is less than your city of residence. Your employer is not required to withhold the alternate tax; however, many employers withhold the alternate tax due to your city of residence upon request.  Your employer may contact us at 419-897-7120 if they have any questions.

I am retired. My only income is from Social Security, company pension, interest and dividends. Am I required to file a City of Maumee income tax return?
No. You are not required to file an income tax return with Maumee, nor does Maumee tax you on these types of income. However, you must file a final return stating this, so we will not send you income tax returns in future years. However, if you return to work, any earnings (other than retirement income) would be subject to the Maumee income tax and you would be required to file an annual Maumee income tax return.                                         

My spouse and I file separately at the federal/state level. Do I have to file the same for Maumee?
No, a husband and wife, in any taxable year, may elect to file separately or jointly regardless of their federal or state filing status. At the municipal tax level, there is no advantage in filing separately. However, we do suggest filing jointly.

I live in an apartment and do not own any real estate in Maumee. Do I still have to file a Maumee income tax return?
Yes, all Maumee residents are required to file a Maumee income tax return, whether or not they have been fully withheld and/or have paid a municipal income tax to another community. Apartment dwellers within the City of Maumee are Maumee residents and are required to file an annual Maumee income tax return.                                         

Is city withholding tax based on employee work location or residence?
City withholding is based upon, and employers are required to withhold to, the employee's work location (municipality).

I am a college student, living and working outside Maumee, do I need to file a return and pay tax on that income?
Yes, Maumee is considered your domicile (i.e., you are eligible to vote in Maumee, you file a State of Ohio tax return with a Maumee address, etc.).                                         

How do I know in what city I live and/or work?
First, don't always rely on the mailing address to determine the city in which you live or work. The U.S. Postal Service establishes mailing addresses based upon the Post Office that serves your area, not the city in which you may actually live or work. Similarly, you cannot rely on your school district, since they don't always follow the city boundaries.  If you have questions, please call the Tax Division at 419-897-7120                                         

Can someone help me prepare my city tax return?
Yes, we have auditors available from 8:00 a.m. to 5:00 p.m. Monday through Friday who will review your records and assist you in preparing your Maumee city tax return.  Note that we will prepare only your Maumee city return (not federal or state) and we cannot help you with or prepare returns for other cities. Just bring your federal return and all related schedules including all of your W-2 and/or 1099 forms to our office at 400 Conant St.                    

If you want help with your Federal or State returns, contact the IRS at 1-800-829-1040 or the Ohio Department of Taxation at 1-800-282-1780.                                         

I'm starting a business. What do I need to do about city taxes?
You will normally have to remit two types of city taxes: the net profits tax and (if you have employees) the employee withholding tax.

The first is the tax due on profits of your business, whether your business is a sole proprietorship, corporation or partnership.  Partnerships can file and pay the tax at the entity level or file an informational return and each individual partner then files and pays his/her share of the tax.

To remit the second type of tax, the tax withheld from your employees' wages, you will need to establish a withholding account with us. You can do this by completing a Business Questionnaire. Your Federal Identification Number is used for your account number. Check our website at www.maumee.org to view and download business reurns/withholding forms and the instructions for each.  Employers are liable for all Maumee withholding taxes that should have been withheld from their employee's wages EVEN if those taxes were not, in fact, withheld. Because of this obligation, you'll want to make sure you set up your employer withholding account as soon as you hire employees.  You can call 419-897-7121 to have a Business Questionnaire and withholding forms mailed to you or fax us at 419-897-7114.                                         

How can I make sure my employer is withholding the correct local tax from my wages?
Look at the gross wage figure on your paycheck stub. If you are an hourly employee, your gross wage has generally been computed by multiplying your hourly rate (or overtime rate applicable) by the number of hours you worked during the period. Gross wages for a salary employee are generally determined by dividing gross annual salary by the number of pay periods in the salary year. Whether hourly or salaried, gross wages are determined by including any deductions or deferments (i.e. 401K deferrals). Multiply your gross wages by the Maumee tax rate (1.5%) The result of this computation should equal local tax that was withheld from your wages. If you find that the correct local tax is not being withheld, you need to contact your employer to have it corrected. Although your employer is legally responsible for withholding the correct tax and paying that tax to Maumee, the tax is imposed upon your wages such that you have the responsibility to ensure that your full tax obligation is being met.

I'm self-employed but my business has not shown a profit. Am I required to file a return?
Yes, all residents or non-residents conducting a business within Maumee must file an annual return and report the net profits or net losses of said business. The leasing of real or tangible property (i.e. income from a rental property) that you own is considered a taxable business activity that must be reported.                                         

I owe Maumee city taxes but I am unable to pay my full liability at the time my return is due. Should I still file my return?
Yes, you should file your return by the due date whether or not you are able to pay the exact amount of tax that you owe. You will receive a bill for the unpaid taxes along with late payment penalty and interest charges. You may then contact the Tax Division to arrange for payment for the charges shown on the bill.                                         

I'm a partner in a partnership and a Maumee resident. Do I owe Maumee tax on my income from the partnership?
Yes, a Maumee resident is taxed upon his/her share of all income earned by partnerships (wherever located) in which he/she is a partner. However, full credit (up to1.5%) is given for all city income tax that was paid to the city or cities in which the income was earned, whether the partnership as an entity or you as an individual partner paid that tax.                                         

I'm serving in a fiduciary capacity. What is my responsibility for filing?
Trusts and estates conducting business within the city are required to file a Maumee business return and report, at the entity level, all net profits or losses earned or incurred as a result of business activity conducted within the city. Tax is due on the net profits reported as having been earned in the city. Since the tax is paid at the entity level of the trust or estate, beneficiaries are not required to pay city tax on income derived from trusts or estates.                                         

What are the top 10 mistakes people make in filing a tax return?

10.                                                     

Failure to sign return/attach check/include name on return.                                                     

9.                                                     

Failure to file Declaration of Estimate.                                                     

8.                                                     

Failure to advise of address changes.                                                     

7.                                                     

Failure to file return for the year taxpayer moves in or out.                                                     

6.                                                     

Failure to allocate taxes paid when allocating income for move-in/move out year.                                                     

5.                                                     

Failure to pay 2nd, 3rd and 4th quarter estimated tax payments.                                                     

4.                                                     

Failure to mail return.                                                     

3.                                                     

Failure to attach schedules/forms and statements.                                                     

2.                                                     

Failure to attach W-2.                                                     

1.                                                     

Failure to use gross compensation.                                                     

 

If you have additional questions, please contact our office  Monday through Friday between the hours of 8:00 a.m. and 5:00 p.m.