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Who Must File
There is no minimum age requirement for filing on earned income. All residents and businesses must file a tax return annually:
All businesses within the City limits must file a return, even if a profit was not made.
All Lebanon residents must file a tax return annually, even if taxes are not owed.
All non-resident businesses and individuals who have sales, work done, services performed, or rental property within the City limits must file a return, even if a profit was not made.
When to File
Individuals must file their tax return no later than April 15 of each year, and businesses must file no later than four months after the calendar or fiscal year end.
Extensions that are approved by the Internal Revenue Service (IRS) will be accepted by the Lebanon Tax Department as long as a copy of the extension is sent to the Lebanon Tax Department on or before the due date. The extension due date will be 30 days beyond the extension date granted by the IRS. We also may accept requests for extensions from accountants and tax preparers. Please keep in mind that an extension extends the time to file only, it is not an extension to pay.
Taxable / Non-Taxable Income
The following are taxable:
All gross wages, salaries, commissions, and other compensation paid by an employer or employers before deductions
Sick pay, vacation pay, dismissal, or severance pay
The net profit from the operation of a business, profession, or other enterprise or activity
The following are not taxable:
Active military pay
Child support received
Social security distributions
State unemployment benefits
Credit will be given for taxes paid to another municipality, not to exceed Lebanon's tax rate of 1%. Example: Wages of $10,000.00, tax paid (see W2) $210.00 - paid to Cincinnati 2.1% = $100.00 Lebanon credit.
Declaration of Estimated Taxes
A declaration must be filed by all individual and business entities who can reasonably expect to owe Lebanon Income Tax at year end. The declaration and first quarterly payment are due April 15 (or four months after the start of the fiscal year). The remaining quarterly payments are due July 15, October 15, and January 15 for calendar-year taxpayers.
Interest & Penalties
Taxpayers failing to pay the full amount of tax due shall incur a penalty of the higher of (a) $5, or (b) 1% per month and .5% interest of the unpaid tax. Penalty and interest occur monthly to the unpaid tax balance.
Each employer within or doing business within Lebanon shall deduct, at the time of the payment of salaries, wages, commissions, or other compensation, the tax of 1% on the gross amount due by the employer. All taxes withheld are to be filed and paid to the Lebanon Tax Office.
Withholding payments are due on the 15th of the month following the close of each preceding month or quarter. Annual withholding reconciliation's are due from each employer filing withholdings on or before April 15 of each year, along with copies of the W-2's or a report listing all the information contained in the W-2.
If you have any questions or need assistance with your City taxes, please contact the Lebanon Tax Office at (513) 228-3123.
50 South Broadway Lebanon, OH 45036