Individual Tax Returns

Springboro tax rate is 1.5%.

Credit Reduction


The amount of tax credit paid to another municipality cannot exceed 1%. This change will affect those residents who pay income tax to another municipality with an income tax rate greater than 1%.
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Example: Taxpayer "A" lives in Springboro and works in Dayton. "A" earned $50,000 and had $1,125 (2.25% of earned income) of Dayton tax withheld from their pay. Springboro will give a maximum credit on the $50,000 of $500 (1% of earned income). Since the taxpayers tax liability would be $750 (50,000 times 1.5%), minus the credit for Dayton ($500), this would leave the taxpayer owing $250.

Due Date


Annual Income Tax Returns


All Springboro income tax returns must be filed on or before the 17th day of April. Below are the due dates for estimates:
  • 1st Quarter is due April 17
  • 2nd Quarter is due June 15
  • 3rd Quarter is due September 15
  • 4th Quarter is due December 15

Extensions


For taxable years 2016 and after, a taxpayer can request a 6-month extension of time in which to file their Springboro income tax return.

Taxpayers who requested or received a federal extension automatically receive a 6-month extension on their municipal income tax return. A copy of the federal extension must be attached to the city return when filed. If the taxpayer has not filed a federal extension, the Springboro extension request must be received on or before April 18.
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Taxation of Winnings


For taxable years beginning 2016 and after, all income received from lotteries, gaming, wagering and other schemes of chance are taxable.

Meals & Entertainment Expenses


Meals and entertainment expenses are deductible on the Springboro return in the same percentage allowable on the federal return.

Bonus Depreciation & Section 179


Both Deductions are allowable deductions as supported by the taxpayer's federal schedules.

Employee Business Expenses


Employee business expenses, as defined on Federal Form 2106, may be deducted from wage income subject to city taxation. If income is allocated between cities, Form 2106 expenses should likewise be allocated, and tax credit reduced accordingly. This is the only offset allowed against employee earnings.

Ohio Board of Appeals


Following an appeal to a local Board of Review, a municipal income tax appeal may now be made to either common pleas court or to the Ohio Board of Appeals. This applies to tax years beginning in 2004.

Refunds & Statute of Limitations


If the tax is paid to a wrong municipality and the correct locality is pursuing the payment of the tax, that city must allow a nonrefundable credit for those taxes paid incorrectly, but not refundable to the taxpayer because of the statute of limitations.

Example: In 1998, Taxpayer "A" had Springboro tax of $300 withheld by his employer on his $20,000 salary. "A" lived in Springboro and actually worked in Dayton. Dayton's Tax Department notifies "A" he owes $450. Springboro is barred from refunding the money because of the three-year statute of limitations on refunds. Dayton must allow Taxpayer "A" a credit of $300 for the taxes paid to Springboro in error.
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Uniform Definition of Taxable Income for Net Profits


Net Profits for individuals are based upon amounts required to be reported on federal schedules C, E, or F. There is no provision in ORC Section 718 prohibiting the taxation of non-employee compensation (1099-MISC).

Questions/Contact Information


If you have any questions or need assistance with your city taxes, please call the Springboro Tax Office at 937-748-9701.

If you have any questions or need assistance on your Federal Return, you may call the Internal Revenue Service (IRS) in Dayton at 800-829-1040.

If you have any questions or need assistance on your State Return you may call the State at 800-282-1780.