This page will provide you with a quick overview of Village of Fairfax Earnings Tax Requirements.
Not all regulations/policies can be covered here, see Tax Ordinance and Rules and Regulations on this website.
Please contact the Tax Department directly with any questions: 513-527-6506.
Forms: From the Home Page, click Forms and Documents > Tax Forms > Resident to download forms.
Tax Returns are due April 15th of each year
Who Must File
Residents: All residents, 18 years or older must file a tax return with the Village of Fairfax, even if no tax is due. This includes those who rent. Taxes are based on an individual's earned income.
Employers must withhold Fairfax tax on all employees, including those employees under 18 years of age. Residents under 18 years of age will no longer get a refund.
Businesses: Must file an annual tax return even if no tax is due. If your business has employees working in the Village of Fairfax, you must also file an annual "Reconciliation of Withholdings" form and provide all employee W-2’s.
Currently 1.75%, effective April 1st, 2004.
For 2004 returns on a calendar year, use an average rate of 1.625%.
F.Y.E. 2003 and 2004 1.25% through 3-31-04 and 1.75% rate for any months after 3-31-04.
Forms are on this website and available in the lobby of the Municipal Building 9:00 AM - 4:00 PM Monday through Friday. You may e-mail us requesting a tax form.
In January of each year, tax forms are mailed to registered residents and businesses of the Village.
IF YOU DO NOT RECEIVE A FORM BY MAIL, IT IS STILL YOUR RESPONSIBILITY, WHETHER INDIVIDUAL OR BUSINESS, TO FILE A TAX RETURN.
Filing Your Returns
Important for Individual Returns
Joint Returns: A husband and wife may file a joint return even if they filed separately on their State and Federal returns. If wife uses her maiden name, please indicate so on forms as to avoid confusion.
Residents: "Qualifying Wages" on line 1.
This total will not always be the same as the amount reported on your Federal Tax Return. Cafeteria plans (Sect.125) are no longer taxed. Use Medicare wages box 5, when adding the W-2 income. Deferred compensation such as 401-K plans, pension plans, etc. are still subject to Village of Fairfax Earnings Tax.
Attach all W-2 forms.
1) Include original W-2 forms from all employers. (Please make note if you need the original W-2 returned, and we will mail it back after we review your return.)
Other Taxable Income on line 2.
Complete lines 13 - 18 on the reverse side of the tax return and attach the correct form for verification of each item. Carry total to front.
- Include all 1099 Miscellaneous income forms issued by your employers.
- Include Federal Schedule E for any rental property that is "located in the Village of Fairfax". Attach even if no tax is due, loss carry forward is four years, unless exhausted.
- Include Federal Schedule C for Profit or Loss from a business. This applies if you are self-employed or a sole proprietor.
- Include Federal Form 2106, Employee Business Expense if you take this deduction on line 17A or line 2. Allowed only if expenses apply to income taxable to the Village of Fairfax.
- DO NOT include interest or dividends from your savings or investments on the Fairfax Tax Return. Interest and dividends are not reported for municipal earnings tax.
- DO NOT include "1099-R Income". This form reports a distribution from a pension, 401-K, etc. when you retire, change employers or make a withdrawal from a retirement fund.
Tax Paid Other City, Village on line 5c.
Credit for Tax Paid to Other Communities can only be up to 1.75% or the percentage rate for the year you are filing of any wage taxed by the other community.
- Your W-2 should show the amount of wages taxed by each city, how much local tax was paid and to which city tax was paid.
- If tax is paid to other city at a rate lower than 1.75% or lower than the rate for the year you are filing, the difference is due to the Village of Fairfax.
- For local taxes paid directly to other municipality (not shown on your W-2), provide a copy of your tax return filed with the other community. No credit can be given without this or other verification.
- No credit is given for "county tax".
- More detailed instructions and examples are on the reverse side of the tax return.
Estimated tax is due quarterly on any estimated liability of $100 or more. Failure to pay estimated tax may result in interest charge. Estimated tax form on website or call 527-6506.
Hours: 8:30AM to 5:00PM, Mon. - Fri. (closed for lunch) Evening by appointment