Ohio § 718.05

§ 718.05.

(A) An annual return with respect to the income tax levied by a municipal corporation

shall be completed and filed by every taxpayer for any taxable year for which the

taxpayer is liable for the tax.  If the total credit allowed against the tax as described in division (D) of section 718.04 of the Revised Code for the year is equal to or exceeds the tax imposed by the municipal corporation,

no return shall be required unless the municipal ordinance or resolution levying the

tax requires the filing of a return in such circumstances. (B) If an individual is deceased, any return or notice required of that individual shall

be completed and filed by that decedent's executor, administrator, or other person

charged with the property of that decedent. (C) If an individual is unable to complete and file a return or notice required by a

municipal corporation in accordance with this chapter, the return or notice required

of that individual shall be completed and filed by the individual's duly authorized

agent, guardian, conservator, fiduciary, or other person charged with the care of

the person or property of that individual. (D) Returns or notices required of an estate or a trust shall be completed and filed

by the fiduciary of the estate or trust. (E) No municipal corporation shall deny spouses the ability to file a joint return. (F)(1) Each return required to be filed under this section shall contain the signature of

the taxpayer or the taxpayer's duly authorized agent and of the person who prepared

the return for the taxpayer, and shall include the taxpayer's social security number

or taxpayer identification number.  Each return shall be verified by a declaration under penalty of perjury. (2) A tax administrator may require a taxpayer who is an individual to include, with

each annual return, amended return, or request for refund required under this section,

copies of only the following documents:  all of the taxpayer's Internal Revenue Service

form W-2, “Wage and Tax Statements,” including all information reported on the taxpayer's

federal W-2, as well as taxable wages reported or withheld for any municipal corporation;

 the taxpayer's Internal Revenue Service form 1040 or, in the case of a return or

request required by a qualified municipal corporation, Ohio form IT-1040;  and, with

respect to an amended tax return or refund request, any other documentation necessary

to support the refund request or the adjustments made in the amended return.  An individual taxpayer who files the annual return required by this section electronically

is not required to provide paper copies of any of the foregoing to the tax administrator

unless the tax administrator requests such copies after the return has been filed. (3) A tax administrator may require a taxpayer that is not an individual to include,

with each annual net profit return, amended net profit return, or request for refund

required under this section, copies of only the following documents:  the taxpayer's

Internal Revenue Service form 1041, form 1065, form 1120, form 1120-REIT, form 1120F,

or form 1120S, and, with respect to an amended tax return or refund request, any other

documentation necessary to support the refund request or the adjustments made in the

amended return. A taxpayer that is not an individual and that files an annual net profit return electronically

through the Ohio business gateway or in some other manner shall either mail the documents

required under this division to the tax administrator at the time of filing or, if

electronic submission is available, submit the documents electronically through the

Ohio business gateway.  The department of taxation shall publish a method of electronically submitting the

documents required under this division through the Ohio business gateway on or before

January 1, 2016.  The department shall transmit all documents submitted electronically under this

division to the appropriate tax administrator. (4) After a taxpayer files a tax return, the tax administrator may request, and the taxpayer

shall provide, any information, statements, or documents required by the municipal

corporation to determine and verify the taxpayer's municipal income tax liability.  The requirements imposed under division (F) of this section apply regardless of

whether the taxpayer files on a generic form or on a form prescribed by the tax administrator. (G)(1)(a) Except as otherwise provided in this chapter, each individual income tax return required

to be filed under this section shall be completed and filed as required by the tax

administrator on or before the date prescribed for the filing of state individual

income tax returns under division (G) of section 5747.08 of the Revised Code .  The taxpayer shall complete and file the return or notice on forms prescribed by

the tax administrator or on generic forms, together with remittance made payable to

the municipal corporation or tax administrator.  No remittance is required if the amount shown to be due is ten dollars or less.  A municipal corporation shall not require a qualifying employee whose income consists

exclusively of exempt income described in division (C)(20)(b) or (c) of section 718.01

of the Revised Code to file a return under this section. (b) Except as otherwise provided in this chapter, each annual net profit return required

to be filed under this section by a taxpayer that is not an individual shall be completed

and filed as required by the tax administrator on or before the fifteenth day of the

fourth month following the end of the taxpayer's taxable year unless the taxpayer's

unextended federal income tax return is due after that date, in which case the annual

net profit return shall be completed and filed on or before the taxpayer's federal

income tax return due date.  The taxpayer shall complete and file the return or notice on forms prescribed by

the tax administrator or on generic forms, together with remittance made payable to

the municipal corporation or tax administrator.  No remittance is required if the amount shown to be due is ten dollars or less. (2)(a) Any taxpayer that has duly requested an automatic six-month extension for filing

the taxpayer's federal income tax return shall automatically receive an extension

for the filing of a municipal income tax return.  The extended due date of the municipal income tax return for a taxpayer that is

an individual shall be the fifteenth day of the tenth month after the last day of

the taxable year to which the return relates.  The extended due date of the municipal income tax return for a taxpayer that is

not an individual shall be the fifteenth day of the eleventh month after the last

day of the taxable year to which the return relates. (b) A taxpayer that has not requested or received a six-month extension for filing the

taxpayer's federal income tax return may request that the tax administrator grant

the taxpayer a six-month extension of the date for filing the taxpayer's municipal

income tax return.  If the request is received by the tax administrator on or before the date the municipal

income tax return is due, the tax administrator shall grant the taxpayer's requested

extension. (c) An extension of time to file under division (G)(2) of this section is not an extension

of the time to pay any tax due unless the tax administrator grants an extension of

that date. (3) If the tax commissioner extends for all taxpayers the date for filing state income

tax returns under division (G) of section 5747.08 of the Revised Code , a taxpayer shall automatically receive an extension for the filing of a municipal

income tax return.  The extended due date of the municipal income tax return shall be the same as the

extended due date of the state income tax return. (4) If the tax administrator considers it necessary in order to ensure the payment of

the tax imposed by the municipal corporation in accordance with this chapter, the

tax administrator may require taxpayers to file returns and make payments otherwise

than as provided in this section, including taxpayers not otherwise required to file

annual returns. (5) If a taxpayer receives an extension for the filing of a municipal income tax return

under division (G)(2), (3), or (4) of this section, the tax administrator shall not

make any inquiry or send any notice to the taxpayer with regard to the return on or

before the date the taxpayer files the return or on or before the extended due date

to file the return, whichever occurs first. If a tax administrator violates division (G)(5) of this section, the municipal corporation

shall reimburse the taxpayer for any reasonable costs incurred to respond to such

inquiry or notice, up to one hundred fifty dollars. Division (G)(5) of this section does not apply to an extension received under division

(G)(2) of this section if the tax administrator has actual knowledge that the taxpayer

failed to file for a federal extension as required to receive the extension under

division (G)(2)(a) of this section or failed to file for an extension under division

(G)(2)(b) of this section. (6) To the extent that any provision in this division conflicts with any provision in section 718.052 of the Revised Code , the provision in that section prevails. (H)(1) For taxable years beginning after 2015, a municipal corporation shall not require

a taxpayer to remit tax with respect to net profits if the amount due is less than

ten dollars. (2) Except as provided in division (H)(3) of this section, any taxpayer not required

to remit tax to a municipal corporation for a taxable year pursuant to division (H)(1)

of this section shall file with the municipal corporation an annual net profit return

under division (F)(3) of this section. (3) A municipal corporation shall not require a person to file a net profit return under

this section if the person's income consists exclusively of exempt income described

in division (C)(20)(a) of section 718.01 of the Revised Code . (I)(1) If any report, claim, statement, or other document required to be filed, or any payment

required to be made, within a prescribed period or on or before a prescribed date

under this chapter is delivered after that period or that date by United States mail

to the tax administrator or other municipal official with which the report, claim,

statement, or other document is required to be filed, or to which the payment is required

to be made, the date of the postmark stamped on the cover in which the report, claim,

statement, or other document, or payment is mailed shall be deemed to be the date

of delivery or the date of payment.  “The date of postmark ” means, in the event there is more than one date on the cover, the earliest date

imprinted on the cover by the postal service. (2) If a payment under this chapter is made by electronic funds transfer, the payment

shall be considered to be made on the date of the timestamp assigned by the first

electronic system receiving that payment. (J) The amounts withheld by an employer, the agent of an employer, or an other payer

as described in section 718.03 of the Revised Code shall be allowed to the recipient of the compensation as credits against payment

of the tax imposed on the recipient by the municipal corporation, unless the amounts

withheld were not remitted to the municipal corporation and the recipient colluded

with the employer, agent, or other payer in connection with the failure to remit the

amounts withheld. (K) Each return required by a municipal corporation to be filed in accordance with this

section shall include a box that the taxpayer may check to authorize another person,

including a tax return preparer who prepared the return, to communicate with the tax

administrator about matters pertaining to the return.  The return or instructions accompanying the return shall indicate that by checking

the box the taxpayer authorizes the tax administrator to contact the preparer or other

person concerning questions that arise during the examination or other review of the

return and authorizes the preparer or other person only to provide the tax administrator

with information that is missing from the return, to contact the tax administrator

for information about the examination or other review of the return or the status

of the taxpayer's refund or payments, and to respond to notices about mathematical

errors, offsets, or return preparation that the taxpayer has received from the tax

administrator and has shown to the preparer or other person. (L) The tax administrator of a municipal corporation shall accept for filing a generic

form of any income tax return, report, or document required by the municipal corporation

in accordance with this chapter, provided that the generic form, once completed and

filed, contains all of the information required by ordinance, resolution, or rules

adopted by the municipal corporation or tax administrator, and provided that the taxpayer

or tax return preparer filing the generic form otherwise complies with the provisions

of this chapter and of the municipal corporation ordinance or resolution governing

the filing of returns, reports, or documents. (M) When income tax returns, reports, or other documents require the signature of a tax

return preparer, the tax administrator shall accept a facsimile of such a signature

in lieu of a manual signature. (N)(1) As used in this division, “worksite location” has the same meaning as in section 718.011 of the Revised Code . (2) A person may notify a tax administrator that the person does not expect to be a taxpayer

with respect to the municipal corporation for a taxable year if both of the following

conditions apply: (a) The person was required to file a tax return with the municipal corporation for the

immediately preceding taxable year because the person performed services at a worksite

location within that municipal corporation. (b) The person no longer provides services in the municipal corporation and does not

expect to be subject to the municipal corporation's income tax for the taxable year. The person shall provide the notice in a signed affidavit that briefly explains the

person's circumstances, including the location of the previous worksite location and

the last date on which the person performed services or made any sales within the

municipal corporation.  The affidavit also shall include the following statement:  “The affiant has no plans

to perform any services within the municipal corporation, make any sales in the municipal

corporation, or otherwise become subject to the tax levied by the municipal corporation

during the taxable year.  If the affiant does become subject to the tax levied by the municipal corporation

for the taxable year, the affiant agrees to be considered a taxpayer and to properly

register as a taxpayer with the municipal corporation if such a registration is required

by the municipal corporation's resolutions, ordinances, or rules.”  The person shall sign the affidavit under penalty of perjury. (c) If a person submits an affidavit described in division (N)(2) of this section, the

tax administrator shall not require the person to file any tax return for the taxable

year unless the tax administrator possesses information that conflicts with the affidavit

or if the circumstances described in the affidavit change.  Nothing in division (N) of this section prohibits the tax administrator from performing

an audit of the person.