CITY INCOME TAX

COVID-19 Important Notice

Due to the COVID-19 emergency, the City of Bryan Income Tax Department is extending the due date for the 2019 tax filing, tax payments and first and second quarter estimates to July 15, 2020. Associated interest, additions to tax, and penalties for late payment for 2019 filings will also be suspended until July 15, 2020. Late file fees will be added to returns filed beyond the revised July 15, 2020, deadline if no extension is on file or a copy of the federal extension is NOT attached to the 2019 Bryan City income tax return.

City Income Tax

The income tax department is responsible for:

 

  • Mailing and filing of annual income tax forms
  • Collection of income tax payments (pay your taxes online here)
  • Income tax forms, individual, corporation, withholding
  • Applications for new resident/business accounts, employer withholding
  • Auditing of income tax returns

Location & Contact Details

Don North Municipal Building
1399 East High Street, Second Floor
Bryan, Ohio 43506

Mailing Address
City Income Tax
PO Box 190
Bryan, Ohio 43506

Phone: 419-633-6027 or 419-633-6023
Fax: 419-633-6025
Email: cityclerk@cityofbryan.com

Hours: Monday-Friday, 8:30 a.m. to 4:30 p.m.

Helpful Links & Information

The Tax Department is Available to Assist You

The tax department is available to assist you in completing your city tax returns and answer any questions you may have about your tax filing.

  • The current tax rate is 1.8% and is levied on wages and net profits of any business operating in Bryan, both resident and non-resident. You may refer to the General Information section of the instructions form for information of what income is considered taxable, credit for local tax paid to other cities, penalty and interest, part year calculations, etc.. Net operating loss carry forward is NOT allowed for net-profit businesses until tax year 2017 filed in 2018. (NOL 50 % for five years)
  • Mandatory filing is required for all residents of Bryan who are eighteen years of age or older, even if the resident has no taxable income and/or does not file a federal income tax return. If there is no taxable income to report, the Bryan return must be filed stating the work status of the tax payer, ex: unemployed, workers compensation, retired, etc.
  • Income tax return due date is the same as your federal income tax return due date: April 15th or the revised federal due date.
  • Every employer is deemed to be a trustee of the City of Bryan in collecting and withholding of the Bryan income tax on employee’s wages and is liable to the City for the payment of such tax, whether actually collected by the employer or not.
Important Bryan Income Tax Notice

Changes mandated by Ohio Revised Code Chapter 718 ( House Bill 5 – Municipal Income Tax Uniformity) effective January 1, 2016: The State of Ohio has made sweeping changes to municipal income tax laws (via the Ohio Revised Code) effective for tax years beginning on January 1, 2016.

ESTIMATED TAX RETURNS: Any taxpayer, business or individual, is required to file an estimated tax form if the amount owed the City (over the withholding amounts) is $200.00 or more in a calendar year. To clarify: If your Bryan tax is not fully withheld by your employer, you MUST make estimated tax payments using the following schedule to avoid an underpayment of estimated tax penalty if the estimated tax is $200.00 or greater for the year.

Filings are due the 15th of the month as follows:

Failure to have 90% of your Bryan tax liability paid via withholding credits and/or estimated payments will result in a penalty of 15% of the amount not timely paid. This penalty applies to each quarter that was not timely paid. You may also avoid this penalty by having 100% of your previous year’s Bryan tax liability paid via withholding credits and/or estimated payments by the April 15th due date or the federal revised due date.

Interest for tax year 2016 and beyond is changing to an annualized rate based on the Federal Reserve rate for the prior year plus 5%. Interest Rates by Tax Year: 2020, 7%; 2019, 7%; 2018, 6%; 2017, 6%; 2016, 5%.

Bryan City Income Tax Forms

Forms are in Adobe Acrobat (PDF) format. Be sure to check the “Shrink to fit printable area” box when printing from Adobe Acrobat Reader. If you don’t have the reader, click here for a free versionNOTE: YOUR TAX FORM CANNOT BE SUBMITTED ELECTRONICALLY. Please have all appropriate W-2’s, 1099’s and other schedules available before entering the tax form. Click on the link above to download your personal tax form.

Once you complete the tax return you are required to print the completed tax return and sign the completed tax return.

ATTACH ALL W-2’S AND OTHER FEDERAL SCHEDULES USED IN CALCULATING THE RETURN AND MAIL TO:
City of Bryan
P.O. Box 190
Bryan, OH 43506

Income Tax Returns for Tax Year 2016 & Beyond: Individual and Business

NOTE: If you have filed a Federal Extension form timely, attach a copy of your filed Federal Extension to your tax return when filed to avoid late filing penalties. Those taxpayers who do NOT have a federal extension, must send a written request to the City of Bryan Income Tax Department by the April 15th due date (or the federal revised due date) and attach a copy to your return to avoid late filing penalties.

Employer Withholding Returns
  • The remittance of the withholding tax are as follows:
    Quarterly – last day of the month following the quarter
    Monthly – 15th day of the month following the month
  • Late or non-payment penalty for tax year 2016 and beyond is a one-time 50% of the tax not timely paid. In addition, a late filing penalty will also be applied. See the following link for details:
  • Withholding changes effective January 1, 2016, amended September 2016

Bryan Municipal Income Tax Ordinance: Chapter 181
All income tax ordinances are available at: City of Bryan Codified Ordinances.