Mingo Junction

Jefferson County


Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
07/01/2013 current 1.975 % 100.000 % 1.975 %
01/01/2011 06/30/2013 2.000 % 100.000 % 2.000 %

* 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.
ADDITIONAL RULES-INDIVIDUAL Allow credit on county tax. Allow residents to claim a credit for the West Virginia work city fee.
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 regardless of the anticipated amount owed.
LOTTERY/GAMBLING WINNINGS Lottery/Gambling winnings are not taxable.
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 $100 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.