Who Must File:
Each employer within the City of Tiffin, Ohio who employs one or more persons
is required to withhold the tax of from all compensation paid to employees at
the time such compensation is paid, and to file Withholding Return (Form W-1) and
remit the tax to the Tiffin Income Tax Division.
Deposit Requirements:
For a complete description of deposit requirements, you may request a copy of
the tax ordinance for the City of Tiffin or access the city code at www.tiffinohio.gov.
Failure to File Return and Pay Tax:
All taxes, including taxes withheld or required to be withheld from wages by an
employer, and remaining unpaid after they become due shall bear interest (go to
www.http://tiffinohio.gov/tax-department/ for rates). The taxpayers upon whom said taxes
are imposed, and the employers required by the Ordinance to deduct, withhold and
pay taxes imposed by the Ordinance, shall be liable in addition thereto, to a late
payment penalty of 50% of the unpaid tax and a late file penalty of $25.00 per
month or fraction of a month with a maximum of $150.00.
Monthly – Employers must remit monthly if withholding in the previous calendar year
exceeded $2,399 or if the amount required to be withheld during any month of the
previous calendar quarter exceeded $200. The deposit is due by the fifteenth (15th)
day of the following month.
Quarterly – Employers can remit quarterly if their withholdings are under the thresholds
described for monthly filers. The deposit is due by the last day of the month following
the last day of each calendar quarter.
In addition, any taxpayer who shall fail or refuse to make any return or declaration
required by the Ordinance, or any taxpayer who shall refuse to permit the Commissioner
of Taxation to examine their books, or who shall knowingly make any incomplete, false
or fraudulent return, or who shall attempt to avoid the payment of tax, shall be guilty of
a first degree misdemeanor and shall be fined not more than $1000 or imprisoned for not
more than 6 months or both. The failure of any taxpayer to receive a return or declaration
form shall not excuse them from filing a return or declaration or from paying the tax.
How to Prepare This Form:
Line 1 – Enter total compensation PAID to all taxable employees during the period for
which return is made. If no compensation was paid during the period so indicate and
return Form MW-1. A MW-1 form is required regardless if there were no withholdings
for that period.
Line 2 – Enter total ACTUAL tax withheld from taxable employees during the period for
CITY OF TIFFIN INCOME TAX.
Line 3 – Adjust current payment of actual tax withheld for over or under payment in
previous period.
Line 6 – Enter total amount to be remitted.
INSTRUCTIONS FOR PREPARING AND FILING WITHHOLDING RETURN (FORM MW-1)