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 1, 2004.
For 2004 returns on a calendar year, use an average rate of 1.625%.
F.Y.E. 2003 and 2004 use 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.
All businesses must file an annual tax return even if no tax is due. If you have employees working in the Village of Fairfax, you must also pay withholding tax on their wages and file a "Reconciliation of Withholdings" form that includes all employee W-2's.
- Business tax returns are due April 15th if operating on a calendar year or on the 15th day of the fourth month after the close of the fiscal year.
- Include a copy of the Federal Tax Return filed by your company. Also attach supporting schedules for items added or deducted on Fairfax Schedule X, (reverse side of return).
- Sole proprietors may file on an "Individual Return" and attach Federal Schedule C.
- Estimated tax is due quarterly on any estimated liability of over $100.00. If you need an estimated tax form call the Tax Office at 527-6506. Form will be mailed or faxed to you.
- Withholding on Employee Wages: Earnings Tax of 1.75% must be deducted by each employer on all wages earned in the Village of Fairfax. Employee Withholding is submitted quarterly and is due 30 days after the close of each calendar quarter.
- Annual Reconciliation of Withholding is due February 28 of each year. You must attach W-2's or computer print out giving the same information for each employee and copies of any 1099 Misc. forms issued for work done in the Village of Fairfax. See form for all filing requirements.