Income Tax Department

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REMINDER: TAX filing deadline: April 15, 2024

For those non-residents that are currently working from home or a remote location due to the Covid-19 pandemic, they are still liable for city taxes if their original work location is located within the City of Warren. This law (HB 197) was passed March 27, 2020. The employer is required to continue withholding city taxes for those employees working remotely.

Income Tax Department

The City of Warren Income Tax Department is a standalone division of the City and is governed by the Ohio Revised Code. The City of Warren levies a 2.5% income tax on all salaries, wages, commissions, and other compensation received by residents of the city, on non-residents for income earned in the city, on partnerships, corporations, and any other entity having taxable income under City Ordinances. For a complete discussion of Warren's tax laws, please refer to Chapter 171 of the City Ordinances

We are committed to providing excellent customer service, and prompt and professional review and processing of all tax documents.  Every day our goals center around the completion of all incoming payments in a 24-hour window, and pride ourselves in ensuring all calls are answered promptly and calls returned in a 24-hour window or less.All taxpayers have the assurance of confidential processing of all tax documents and payments.  We are equipped with all new computer equipment purchased in 2023, and a team of software and information technology specialists able to assist us with customer needs and any internal issues that could potentially slow our progress.We have a blended staff of tax professionals with varying levels of experience eager to gain knowledge and experience. Please don’t hesitate to contact our offices with any questions you may have while completing your City of Warren income tax return. 

Tax Filing Rules

Returns must be filed or postmarked on or before April 15 or the IRS Federal due date, or within four (4) months from the end of the fiscal year.

All tax returns mailed to the Income Tax Department must include all applicable W2's and applicable schedules, Federal Form 1040, and must be signed.  Returns lacking any of this information will not be considered filed.

A declaration of estimated income tax must be filed by any individual or business entity that anticipates to owe Warren income tax of $200.00 or more at year's end. Estimated tax payments can be paid in full with the first payment or by quarterly installments.

For more information, see the Income Tax Department's full Rules and Regulations.

Do I Live in the City of Warren?

To find out whether you live in the City for income tax purposes, please refer to this Street Directory. If your street or address range is on the list, you must pay City of Warren income tax.

Department News

Interest Rate on Overdue Municipal Taxes

By October 31 of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27 (F).

The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with Ohio Revised Code Section 718.27 (A)(5). 

Based on these requirements, the applicable interest rate is as follows:

 Calendar Year  Annual Rate  Monthly Rate
 2015 and before  18.0%  1.5%
 2016  5.0%  0.42%
 2017  6.0%  0.5%
 2018  6.0%  0.5%
 2019  7.0%  0.5833%
 2020  7.0%  0.5833%
 2021  5.0%  0.42%
 2022  5.0%  0.42%
 2023  7.0%  0.583%
 2024  10.0%  0.8333%

Notice of City Income Tax Increase 

Beginning January 1, 2017, the Warren City Income Tax will rise from 2.0% to 2.5%. For more information on the need for this tax increase and the planned uses for the additional revenue, please view the Income Tax Presentation and Citizen's Committee findings.

New Addition to the Codified Ordinances Concerning Municipal Income Tax: Chapter 172

In compliance with changes in Ohio law, City Council has enacted Chapter 172 of the Municipal Code. This chapter concerns municipal income taxes, and is available below:

View Chapter 172 of the Warren Municipal Code

Public Notice: Municipal Income Tax Withholding Changes 

Please be advised that municipal income tax withholding due dates and related thresholds are changing as a result of the enactment of House Bill 5 by the State legislature. In addition to these changes to withholding tax filing requirements, House Bill 5 also includes changes to the occasional entrant provisions, penalty and interest rates, annual tax return and estimated tax payment due dates and thresholds, and other items. Changes are effective January 1, 2016. 

For details, please read the full public notice.

For details regarding penalties on unpaid municipal income tax, please read the Penalty and Interest Rate notice.

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