Income Tax Department
Income Tax Commissioner, Trish Lillich
Click Here to make an Online Income Tax Payment
The City of Wauseon is a mandatory tax filing municipality. Employed residents who are 16 years of age or older must file an annual return, even if no tax is due.
The tax rate for the City of Wauseon is 1.5%. All returns must be mailed or dropped off to our office located in the Wauseon Municipal Building at 230 Clinton St. The due date for Wauseon tax returns is April 15th.
Tax forms are available on our website, Wauseon Municipal Building, and the Wauseon Public Library.
Wauseon tax returns must include copies of all W-2’s, 1099’s, federal 1040 pages 1 & 2 and any federal schedules.
*Estimated payments are required by the City of Wauseon if you will have a tax due of $200 or more. If you are self-employed or your employer does not withhold local income tax, please submit quarterly payments to the City of Wauseon. Estimated payment forms are available on the city website, cityofwauseon.com. Failure to make estimated payments will result in a 15% underpayment penalty according to ORC Chapter 718, HB 5, Municipal Income Tax Uniformity.
Penalties and Interest for late filing/payments are based on the following…
- Interest – Based on the Federal Reserve rate and may change annually in accordance with Ohio Revised Code 718:
- 2020 – 7% per annum (.58% per month)
- 2019 – 7% per annum (.58% per month)
- 2018 – 6% per annum (.50% per month)
- 2017 – 6% per annum (.50% per month)
- 2016 – 5% per annum (.42% per month)
- Late/Underpayment Penalty – 15% of the amount past due
- Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00
Tax returns- Calendar year end due date April 15th
Fiscal year end due date is 15th of the fourth month following the fiscal year end
Estimated Payments- April 15th, June 15th, September 15th & December 15th.
Withhold Payments- Monthly payments due by the 15th of every month
Quarterly payments are due April 30th, July 31st, October 31st, and January 31st.