Regional Income Tax Agency Web Site


Hamilton County
6860 Plainfield Road
Silverton, Ohio 45236-4095
Telephone: (513) 936-6240
Fax: (513) 936-6247

Individual Special Notes

ESTIMATED PAYMENT REQUIREMENTS Quarterly payments of estimated tax must be made if the anticipated amount is over $100.
NET OPERATING LOSS A net operating loss may not be carried forward. Effective tax year 2009.
RENTAL INCOME Rental income is taxable regardless of the total gross rental received.
AGE EXEMPTION Individuals under 18 years of age are not exempt from paying municipal income tax.
2106 BUSINESS EXPENSES 2106 Business Expenses are allowed.
3903 MOVING EXPENSES 3903 Moving Expenses are allowed.
LOTTERY/GAMBLING WINNINGS Lottery/Gambling winnings are taxable - no minimum.
BALANCE DUE/OVERPAYMENT INFORMATION Amounts of less than $1 will not be collected or refunded.
S-CORPS S-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37 Schedule J.