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1. As an employer am I required to withhold the Trenton income tax from employees pay?

A resident employer or an employer having employees working within the City must withhold Trenton income tax (1.5%) from all of the following paid to employees before any deductions:

• Bonuses
• Commissions
• Salaries
• Wages
• Other Compensation

This is applicable for a business whose primary office is outside of the city limits, as well as those in the City. Where a business fails to withhold the income tax from the employee, the City will hold the business responsible for paying the tax.

2. What is the due date for returns?

For calendar year taxpayers the due date is April 15 or the day the Federal returns are due. For other fiscal year-end taxpayers, the return should be filed within four months after the end of the fiscal year.

3. Are estimated tax payments required? If so, when are they due?

Declaration of the Estimated

Every individual who anticipates a Trenton tax liability not subject to withholding tax, of $200 or more, must file a declaration of estimated income tax. All businesses that anticipate any Trenton taxable income must file the Declaration form, regardless of the amount of income anticipated. The declaration is due April 15 for calendar-year filers or four months after the end of the fiscal year. The declaration of estimated tax must be submitted with payment of at least one-fourth of the estimated annual tax. An equivalent amount should be paid on the 15th day of the sixth, ninth, and tenth months. 

The City will bill you automatically for the second, third, and fourth payments.

4. What if I do not file a return? Or, what if, as an employer, I fail to submit employee withholdings?

If you fail to file a return, a declaration of estimated income tax, or fail to submit employee withholdings, you will be subject to penalties plus interest on the under-withheld or under a paid tax due. The penalty can be as high as fifteen % of the unpaid tax. Interest on the unpaid balance is at the rate of the federal short-term rate (rounded) plus 5%.

5. Where can I pick up the tax return forms and where should they be returned?

The tax return forms are available at the Trenton Governmental Services Center. Checks should be made payable to the City of Trenton. The forms should be returned to:
City of Trenton
Division of Taxation
11 E State Street
Trenton, OH 45067

6. Where should I call if I have questions that were not answered in this brochure?

You may call the Trenton Income Tax Division at 513-428-0158 (or consult your tax advisor). When in doubt, call and ask! This service is free to Trenton taxpayers.