Bainbridge Twp. Aurora JEDD

Geauga County

http://www.auroraoh.com

Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
01/01/2025 current 2.000% 100.000% 2.000%
01/01/2018 12/31/2024 0.000% 0.000% 0.000%

* History displayed for the past 7 years.

Related Tax Authorities
Aurora

Special Notes and Tax Documents

RULES & REGULATIONS
2106 BUSINESS EXPENSES
Beginning with Tax Year 2018, the unreimbursed employee expense (2106) deduction has been eliminated for federal income tax purposes for most employees.  For Tax Year 2017 and prior, 2106 Business Expenses are limited to the amount deductible for federal tax purposes.
AGE EXEMPTION
Individuals under 18 years of age are exempt from paying municipal income tax.
BALANCE DUE/OVERPAYMENT INFORMATION
Amounts under $10.01 will not be collected or refunded.  The $10.01 de minimis threshold does not apply to amounts required to be withheld by employers.
ESTIMATED PAYMENT REQUIREMENTS
Quarterly payments of estimated tax are required if the anticipated amount due is $200 or more.
NET OPERATING LOSS
A net operating loss may be carried forward for 5 years.
WITHHOLDING FILING FREQUENCY
If withholding amount is $2,400 or more in the immediately preceding calendar year or more than $200 in any one month of the preceding calendar quarter, file monthly - due date is the 15th day of the following month. All employers not required to file monthly, file quarterly - due date is the last day of the month following the end of the quarter.