Morrow County

Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
01/01/2011 current 0.500 % 0.000 % 0.000 %

* History displayed for the past 7 years.

Special Notes and Tax Documents

Under Construction

2106 BUSINESS EXPENSES 2106 Business Expenses are allowed.
3903 MOVING EXPENSES 3903 Moving Expenses are allowed.
AGE EXEMPTION Individuals under 18 years of age are exempt from paying municipal income tax.
BALANCE DUE/OVERPAYMENT INFORMATION Amounts of less than $1 will not be collected or refunded.
ESTIMATED PAYMENT REQUIREMENTS Quarterly payments of estimated tax must be made if the anticipated amount is over $100.
LOTTERY/GAMBLING WINNINGS Lottery/Gambling winnings are taxable provided that total gross winnings are $5,000 for residents and for non-residents if purchased in the municipality.
NET OPERATING LOSS A net operating loss may not be carried forward.
RENTAL INCOME Rental income is taxable provided that total gross rental is in excess of $200 per month.
S-CORPS S-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37 Schedule J.
WITHHOLDING FILING FREQUENCY All filings may be made quarterly, regardless of the amount withheld - due on or before the last day of the following month.