Useful Information

Who must file?

All residents, age 18 and up with earned income, are required to file an income tax return each year. Fairlawn extends a 100% tax credit to residents who are required to pay other municipal or JEDD tax to the city where they work, not to exceed Fairlawn's 2% tax rate.

Due Dates

  • Individuals tax returns are due by April 15
  • Individuals estimated tax payments are due quarterly: April 15, July 31, October 31, January 31
  • Businesses tax returns are due by April 15 (or within four months of the fiscal year end)
  • Businesses estimated tax payments are due quarterly: April 15, June 15, September 15, December 15
  • Employers monthly payments are due by the 15th day of the following month
  • Employers quarterly payments are due by the last day of the month following each quarter: April 30, July 31, October 31, January 31
  • Employers annual reconciliation of wages are due by January 31

How to File

  • Complete an income tax form by the due date.
  • Make check payable to: City of Fairlawn Income Tax
  • Remit form along with payment to: City of Fairlawn Income Tax Dept, PO Box 5433, Fairlawn OH 44334
  • If assistance is needed, contact the Income Tax Dept at (330) 668-9525.
  • If an extension of time is needed to file your form, remit a copy of your Federal Extension Form by the original due date.
  • An extension of time will not grant you additional time to pay. All tax due must be remitted by the original due date to avoid interest charges.

What's Taxable

  • Wages, salaries and other compensation
  • Bonuses, stipends and tip income
  • Commissions, fees and other earned income
  • Sick pay
  • Employer supplemental unemployment benefits (SUB pay)
  • Employees contribution to retirement plans and tax deferred annuity plans
  • Compensation attributed to a non-qualified deferred compensation plan at time deferred
  • Contributions made by or on behalf of employees to cafeteria plans prior to 1/1/04
  • Net rental income
  • Net profits of businesses professions, corporations, partnerships, etc
  • Income from partnerships, estates or trusts
  • Employee contributions to costs of fringe benefits
  • Ordinary gains as reported on Federal Form 4797
  • Income from wage continuation plans
  • Severance pay
  • Vacation pay
  • Stock options, taxed when exercised
  • Farm net income
  • Employer-paid premiums for group term life insurance over $50,000
  • Directors fees
  • Jury duty pay
  • Union steward fees
  • Profit sharing
  • Strike pay
  • Allowances for uniform, auto and travel
  • Lottery and gambling winnings ($5,000 deduction allowed)