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.
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.
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
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.
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.
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.
city withholding tax based on employee work location or
City withholding is based upon, and employers are
required to withhold to, the employee's work location
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.).
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
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.
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
returns/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
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.
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.
owe Maumee city taxes but I am unable to pay my full
liability at the time my return is due. Should I still file
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.
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.
serving in a fiduciary capacity. What is my responsibility
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.
are the top 10 mistakes people make in filing a tax return?
Failure to sign return/attach check/include name on return.
Failure to file Declaration of Estimate.
Failure to advise of address changes.
Failure to file return for the year taxpayer moves in or out.
Failure to allocate taxes paid when allocating income for
move-in/move out year.
Failure to pay 2nd, 3rd and 4th quarter estimated tax payments.
Failure to mail return.
Failure to attach schedules/forms and statements.
Failure to attach W-2.
Failure to use gross compensation.
you have additional questions, please contact our office
Monday through Friday between the hours of 8:00 a.m. and