Income Tax Department

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%.  Wauseon’s reciprocity rate is 1%. Residents who work in a location that withholds income tax for another municipality will be given credit for up to 1% of the income taxed. An additional .5% tax, based on gross wages, will be owed to the City of Wauseon.

 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 or the Federal Due Date.

Tax forms are available on our website, the Wauseon Municipal Building, the Wauseon Post Office and the Wauseon Public Library.

Wauseon tax returns must include copies of all W-2’s, 1099’s, Federal 1040 pages 1 & 2, Federal Schedule 1 and any other relevant Federal schedules or forms.

*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. Failure to make estimated payments will result in a 15% underpayment penalty according to ORC Chapter 718, HB 5, Municipal Income Tax Uniformity.