**Mandatory Estimated Tax Payments**
Effective for tax years beginning on or after January 1, 2016, the payment of estimated taxes is mandatory for any taxpayer that expects to owe $200 or more for the tax year. Failure to pay estimated tax payments will result in a late payment penalty of 15% of the amount not timely paid plus the current calendar year interest rate (See Interest Rate Chart under Forms & Reports). Late payment penalty and interest can be avoided by paying in 90% of the current year's tax liability or 100% of the prior year's tax liability by January 15th. Estimated tax payments are due on April 15th, June 15th, September 15th and January 15th of each year. Maumee Estimated Tax forms and instructions can be obtained by calling 419-897-7120 or on our website http://www.maumee.org/city_departments/forms_and_reports.php.
ALERT - BUSINESSES LOCATED IN THE BRIARFIELD BLVD., MAUMEE, OH BUSINESS AREA.
This area is within the MMT JEDZ (Maumee, Monclova & Toledo Joint Economic Development Zone), with an income tax rate of 1.5%. Click on Forms & Reports below.
“TAX CONNECT” - E-FILE, ONLINE TAX RETURN PAYMENT AND ACCOUNT INQUIRY
-- FILE YOUR MAUMEE TAX RETURN ONLINE -- Maumee Tax Filers with W-2 (s), 1099(s), Schedule C, E, or F may file online.
-- MAUMEE TAXPAYERS MAY PAY ONLINE
Click on the "TAX CONNECT" link below (CLICK HERE red button). Credit card fees are applied. Pay Tax Balances, Quarterly Estimated Tax / Declaration Payment and Extension Payments. View your Tax Account history and verify estimated payment credits.
Questions for Tax Department
WE ACCEPT VISA, MASTERCARD & DISCOVER CARDS
The City of Maumee Tax Division now accepts credit / debit card payments. Payments can be made at the Tax Division counter or by calling the Tax office at (419) 897-7123 with credit card information. Questions? Call us - Tax Division Phone: (419) 897-7120.
Commissioner of Taxation
400 Conant Street
Maumee, OH 43537-3300
419-897-7120 - Ph
419-897-8924 - Fax
email@example.com - e-mail
The City of Maumee Tax Return is to be used by individuals, partnerships, corporations, or any other entity. Receipt of forms indicates an obligation to which you must respond.
When & Where to File Return, Assistance, Forms: The return is to be filed on or before April 18, if you are on a calendar year basis. If you are on a fiscal year basis it is due the fifteenth day of the fourth month after the end of the fiscal year. Make checks payable to Commissioner of Taxation. Payments shall be allocated first to penalties due, then to interest due and then to taxes due. Mail your completed return to: Division of Taxation, City of Maumee, 400 Conant Street, Maumee, OH 43537-3300. Taxpayer assistance is available at our office or by calling (419) 897-7120 between 8 - 4:30 weekdays. Our e-mail address is firstname.lastname@example.org.
Extension of Time for Filing Returns: A copy of the Federal extension is required on or before the original due date of the Maumee return. Statutory interest will be charged from the original due date of the return until date of actual payment.
Who is Required to File: You must file a City of Maumee Income Tax Return, whether or not there is tax due, if: you are a resident of Maumee; a non-resident who derives income from the City of Maumee on which no tax is withheld; a resident or non-resident business entity (individual, partnership, corporation, LLC, etc.) who conducts business within the City of Maumee or who has net profits derived from sales made, work done, services performed or rendered or other activities conducted in Maumee.
Income Subject to the Tax: Residents must report all income, including but not limited to sources listed below, whether received as cash or other property, including income derived from sources outside the City of Maumee and/or outside the State of Ohio, from all wages, salaries, bonuses, commissions, fees, tips; profits and/or loss from businesses, professions, partnerships, Sub S corps, LLC's or similar business entitles; winnings from lotteries or wagers; rents in excess of $100.00 per month; cost of group term life insurance over $50,000.00, sick pay, employer supplemental benefits (SUB pay) and employee contributions to retirement plans.
What Constitutes Net Profit: Net profit of any business entity is the same as reported to IRS with adjustments for Maumee for the requirements of the Ordinance and Regulations and rulings of the Commissioner.
The Following are not Deductible in Determining Net Profits for Maumee Income Tax Purposes:
- Municipal, Federal or State Income Taxes.
- Gift, Estate or Inheritance Taxes.
- Taxes for local benefits or improvements to property which tend to increase its value.
- Taxes on property producing income not taxable by the Municipal Income Tax Ordinance.
- The Federal Investment Credit.
- Loss on the sale, exchange, or other disposition of depreciable property used in the taxpayer's business.
Deductions and Credits: Unreimbursed employee business expense taken as an itemized deduction on your federal tax return is an allowable deduction using the same amount allowed on your federal return. Deduct on Page 2, Schedule X and attach federal forms 2106 and 1040 Schedule A as filed with IRS. Form 2106 deductions must be filed with the city in which you are employed. If you are not employed in Maumee, file for your refund with the city that has your withholding tax.
Credit for taxes withheld or paid another city cannot exceed 1.5% of income taxed. Figure the credit by dividing the tax withheld by the other city's rate of tax times 1.5%.
The following expenses paid by self-employed taxpayers, though permitted by IRS, are not permitted deductions for the City of Maumee: health insurance premiums and self-employment tax. No deduction is permitted for contributions to IRA or Keogh plans.
Income not Taxable: The following are not subject to the Maumee Tax: unemployment compensation, pensions or annuities received as a result of retirement, worker's compensation, interest and dividends from intangible property, active duty military pay, and life insurance proceeds.
Confidential: "All information requested for City of Maumee income tax purposes is mandated to be "Confidential" by the Maumee Code and compliance with such section by the City does not infringe on any protection afforded to taxpayers by applicable Privacy Act Regulations."