Moscow

Clermont County

http://www.moscowohio.org

Income tax repealed, effective 1/1/2015.

Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
01/01/2015 current 0.000 % 0.000 % 0.000 %
07/01/2011 12/31/2014 1.000 % 100.000 % 1.000 %
01/01/2011 06/30/2011 0.000 % 0.000 % 0.000 %

* History displayed for the past 7 years.

Special Notes and Tax Documents

2106 BUSINESS EXPENSES
Income tax repealed 1/1/2015
AGE EXEMPTION
Income tax repealed 1/1/2015
BALANCE DUE/OVERPAYMENT INFORMATION
Income tax repealed 1/1/2015
ESTIMATED PAYMENT REQUIREMENTS
Income tax repealed 1/1/2015
LOTTERY/GAMBLING WINNINGS
Income tax repealed 1/1/2015
NET OPERATING LOSS
Income tax repealed 1/1/2015
S-CORPS
Income tax repealed 1/1/2015
WITHHOLDING FILING FREQUENCY
Income tax repealed 1/1/2015
RULES & REGULATIONS
TAX ORDINANCE
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 - no minimum.
NET OPERATING LOSS
A net operating loss may be carried forward for 5 years.
RENTAL INCOME
Rental income is taxable regardless of the total gross rental received.
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
If withholding amount per month is more than $500, file monthly. Otherwise, file quarterly - both due on or before the last day of the following month.