Tax Information & Forms
The filing deadline for the 2019 tax year has been extended to July 15, 2020.
The City of Dayton Income Tax Ordinance 31288-14 levies an annual income tax of two and one quarter percent (2.25%), and Ordinance 31501-16 levies an additional income tax of one-quarter percent (0.25%) effective January 1, 2017, for a total of two and one-half percent (2.5%).
This tax rate applies to the following:
Salaries, wages, commissions, business income, rental income, and other compensation earned by residents of Dayton and by non-residents for work or services performed within the corporation limits of Dayton. Lottery, sweepstakes, gambling and sports winnings, winnings from other games of chance, and prizes and awards received by a resident regardless of where received or by a non-resident from an event occurring within the city are also taxable.
The municipal income tax rate also applies to employer withholding on qualifying wages of employees of businesses located within or doing business within the corporation limits of Dayton.
Credit for tax paid to other cities for residents of Dayton remained at two and one-quarter percent (2.25%) for tax year 2016 and increased to two and one-half percent (2.5%) for tax years 2017 and beyond.
For additional information, please contact the City of Dayton income tax customer service line at 937-333-3500, and choose option 2 when prompted.
To use the E-Payment site or the Zero Withholding site you must have the following information:
- Federal Identification Number (FID No.)
- City of Dayton Tax ID (not FID No.)
- This number is used as your password on the E-Payment Site
- To obtain this number email your FID#, company name, contact person name, contact person title, and contact person phone number to the City Of Dayton.
- You will receive an email with your City of Dayton Tax Account Number within two business days from your request.
- Blank check for your bank account and bank routing information
- Amount of payroll tax due
- Year for which the tax is due
- Period (month or quarter) for which the tax is due
- Wages, salaries, and other employee compensation
- Bonuses, stipends, and tip income
- Commissions, fees and other earned income
- Sick pay and third party sick pay
- Employer supplemental unemployment benefits (Sub pay)
- Contributions to retirement plans and tax deferred Annuity plans (including Sec. 410k, Sec. 403b, 457b, ect)
- Lottery winnings
- Net rental income
- Net profits of business, professions, corporations, partnerships, etc.
- Income from partnerships, estates, and trusts
- Employee contributions to cost of fringe benefits
- Ordinary gains are reported on federal form 4797
- Income from wage continuation plans (Including retirement incentive plans and severance plans)
- Vacation pay
- Stock options
- Contributions made on behalf of employees to tax deferred annuity plans
- Income from guaranteed annual wage contracts
- Prizes and gifts connected to employment if taxed for Federal tax purposes
- Gambling winnings
- Interest or dividend income
- Welfare benefits
- Social Security benefits
- Income from qualified pension plans
- State unemployment benefits
- Workers compensation
- Proceeds of life insurance
- Active duty military pay (Includes National Guard pay)
- Capital gains
- Earnings of persons under 16 years of age
- Prizes or gifts not connected with employment
- Compensatory insurance proceeds derived from property damage or personal injury settlements
- Patent and copyright income
- Royalties derived from intangible property
- Housing allowances for clergy to the extent that the allowance is used to provide a home
- Annuity distributions
- Health and welfare benefits distributed by governmental, charitable, religious, or educational organizations
- Income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities
See Changes and Guidelines Affecting Withholding Resulting from OH HB5 (PDF).