Regional Income Tax Agency Web Site


Hamilton County

Special Notes For Tax Years 2015 And Prior

2106 BUSINESS EXPENSES 2106 Business Expenses are allowed.
3903 MOVING EXPENSES 3903 Moving Expenses are allowed.
AGE EXEMPTION Individuals under 18 years of age are not exempt from paying municipal income tax.
BALANCE DUE/OVERPAYMENT INFORMATION Amounts of less than $1 will not be collected or refunded.
ESTIMATED PAYMENT REQUIREMENTS Quarterly payments of estimated tax must be made if the anticipated amount is over $100.
FILING FREQUENCY DESCRIPTION 1) All filings must be made monthly - due on or before the 15th day of the following month. 2) The under 18 rule does not apply. Taxes must be withheld regardless of age.
LOTTERY/GAMBLING WINNINGS Lottery/Gambling winnings are taxable - no minimum.
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.
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.