Frequently Asked Questions

One percent (1%).

Village income tax returns are due on the federal filing deadline — typically April 15.

It depends. You would think it would be box 18, but some employers reduce the amount reported in box 18 by subtracting box 12 code D — this is incorrect for Westfield Center local income tax. If this is the case on your W-2, use box 5.

Interest rates for delinquent unpaid tax liabilities are set each year under Ohio law — see the rates and interest page for the year-by-year table.

See the Taxpayers' Rights and Responsibilities page.

• Village of Westfield Center residents and resident businesses, regardless of income or age (18 or older), are required to file a return or an exemption form.
• Part-year residents must also file and may prorate their earnings.
• Non-resident businesses that earn income in Westfield Center are required to file.
• Non-residents who earn income in Westfield Center and have local taxes withheld are not required to file a return.

Yes — if a resident works in another taxing municipality, the Village gives credit of up to one percent toward taxes paid to the other entity.

Yes, if income taxes are not being withheld from your wages and you expect your tax liability for the tax year will be greater than $200.

Declarations are due April 15, June 15, September 15 and January 15.

Deferred compensation means income that is earned by an employee for services rendered or performed in one year but not paid to the employee until a future year; deferred compensation is considered to be earned income and is taxable to an employee in the year of deferral.

For these purposes, pension means distributions from retirement plans as reported on Federal Form 1099-R, or its equivalent or successor form, in the year paid, and which are designed to provide primarily for the retirement income of employees; pension distributions are not taxable; contributions paid into pension plans, retirement plans, deferred compensation plans, as well as any other type of deferred compensation arrangement or income deferral arrangement or plan, are taxable in the year the income is earned and deferred.

The following items are not exempt from the tax imposed by the ordinance (this is not an exhaustive list):

• Benefits under a wage continuation plan.
• Deferred compensation of any kind, whether deferred under a retirement plan or under any other type of compensation arrangement or contract, including any qualified or nonqualified deferrals made by an employer or the employee or both.
• Contributions by employers to a pension, annuity, retirement or deferred compensation plan, including simplified pension plans and similar plans, are deemed to be other compensation subject to withholding.
• Contributions by employees and/or employers on behalf of employees to retirement plans are not deductible by such employee, and if such contributions are deducted by an employer from the earnings of an employee, such amounts are subject to withholding tax.
• If an employer pays into a retirement or deferred compensation plan on behalf of an employee in lieu of paying said amount as wages, said payments are considered additional compensation to the employee and are subject to withholding tax.
• Payments for longevity.
• Severance pay.
• Contributions to S.T.R.S. and P.E.R.S. made on behalf of a public employee by a public employer ("picked up on behalf of an employee") are not excludable from gross income and are subject to withholding requirements.

No. Losses from the operation of a business or profession are not deductible from employee earnings; rental and business losses may not be used to offset wage income.