Filing Due Dates:
Individual Returns: On or before April 15*
Business Returns: On or before April 15* or the 15th* day of the 4th month Following the end of the fiscal year.
Withholding Reconciliations: On or before February 28*
*If the due date falls on a weekend or a federal holiday, the due date will be the following business day.
An extension for filing the annual St. Bernard income tax return may be requested by any business or individual in one of two ways:
1) Submit a written request or provide a copy of the Federal extension to the Tax Office on or before the due date for filing.
2) File the extension online using the “Online Tax Calculation Tool”
The extension, if granted, only extends the filing date of the return. The extension does not extend the due date for payment of the tax. Payments are due on or before April 15th* each year or on the 15th* day of the 4th month following the end of the fiscal year. An adequate estimate of tax must be paid by the due date.
Qualifying wages (see below), tips, commissions and other compensation including sick pay, vacation pay, employer paid premiums for group term life insurance, supplemental unemployment benefits paid by the employer (SUB PAY), severance pay, settlements, income from wage continuation plans (includes retirement incentive plans and buyouts), contributions made by or on behalf of employees to non-qualified or qualified deferred compensation plans (e.g. 401K plans), bonuses, directors fees, fringe benefits (e.g. car allowance), disability pay if received as a benefit from employment (including third party plans), stock options as indicated by amount on Form W-2
Gambling winnings as reported on Form W-2 and/or Form 5754
Net profits from profession and/or business operations, rental property, partnerships, enterprise or other business activity.
Qualifying wages: usually amounts in the Medicare wage box of the W-2s are the qualifying wages. Qualifying wages for the municipality includes wages defined in Section 3121(a) of the IRS code plus any amounts not included in the Medicare wage due to some Medicare exemptions (e.g. government employees employed by an entity prior to April 1, 1986).
Note: Income taxable by the city may differ from income taxed by the IRS.
Types of Non-Taxable income that should not be added to nor deducted from taxable income:
Interest, dividends, capital gains (unless considered ordinary income), royalties (if derived from intangible property).
Military pay and allowances.
Social security benefits, welfare benefits, unemployment insurance benefits, workers’ compensation.
Pension, proceeds from qualified IRS defined retirement plans.
Credit for taxes withheld/paid to other municipalities is available to residents of the city of St. Bernard and is limited to 2.1% of the amount of taxable income on which tax was withheld / paid.
No credit is given for county taxes paid.
Declaration of Estimated Taxes
A declaration of estimated tax must be filed by all individuals and business entities who may reasonably expect to have taxable income, if the tax on this income is not or will not be withheld by an employer or employers. Click here to download the form.
A taxpayer’s final return for the preceding year may be used as the basis for computing the declaration of estimated tax for the current year.
The declaration and first quarterly payment are due by April 15* or the 15th* day of the 4th month following the end of the fiscal year.
The remaining quarterly payments are due by July 31*, October 31* and January 31* for calendar year taxpayers or the 15th day of the 6th, 9th, and 12th months after the beginning of the taxable year for fiscal year end taxpayers.
Estimated tax payments are required and penalties are assessed for insufficient declaration payments.
Note: If at least 90% of a taxpayer’s tax liability is not paid by the 4th quarter due date, the difference between 90% of the tax liability and the amount of estimated tax paid on or before the 4th quarter due date shall be subject to the interest and penalty provisions of Section 181.10 of the Income Tax Ordinance.
Obtaining St. Bernard Income Tax Returns
Returns are mailed by early February of each year to all residents on file as of mid-December. Postcards are mailed to businesses in lieu of forms and as a reminder of the filing requirement. If a return is not received please download a copy from the list on the left. You may also contact the St. Bernard Tax Office by e-mail or call 513-242-7710.
During tax season (January through April), returns are also available upon request in Tax Department at the St. Bernard City Hall.
Items to be included with the return:
W-2 Form (s)
1099 MISC Form (s)
Form 1040 – Page 1 of the applicable federal 1040, 1040A, or 1040EZ, (we must see Federal Form 1040 lines 7, 12, 17, 18 and 21, all other lines may be blacked out if so desired.)
Schedule C, for Business income
Schedule E, for Rental Income
Form 5754 or W-2G, for gambling or lottery winnings.
Payment of tax due (checks are to be made payable to City of St. Bernard).
All employers within or doing business in the City of St. Bernard are responsible for withholding the tax of 2.1% on qualifying wages of their employees.
Employers who withhold less than $200 per month shall remit the taxes withheld on a quarterly basis to the City of St. Bernard on or before the 15th day of the month following such withholding.
Employers who withhold $200 or more per month shall remit the taxes withheld on a monthly basis to the City of St. Bernard on or before the 15th day of the month following such withholding.
In addition, employers are required to withhold tax of 2.1% on 100% of the wage amount for all employees who are St. Bernard residents.
All employers who do business both inside and outside the jurisdiction of the City of St. Bernard are required to withhold the tax of 2.1% on all compensation earned by their employees who work within the City of St. Bernard.
Employers who conduct no business activity within the City of St. Bernard may choose to voluntarily withhold the St. Bernard tax for those employees who reside within the City of St. Bernard. Withholding for St. Bernard residents should be an amount sufficient to bring their total local withholding to 2.1% (credit is give to St. Bernard residents for local taxes paid to other municipalities up to 2.1%). Contac the Tax Office for additional information and to obtain a courtesy withholding registration form.
Interests and Penalties:
All taxes impose and monies withheld or required to be withheld by employers under provisions of the City Ordinance and remaining unpaid after they become due shall bear interest at the State of Ohio Annual Certified Interest Rate.
In addition to interest as provided, penalties for failure to pay taxes and to withhold and remit taxes pursuant to the City Ordinance are hereby imposed as follows:
- In the case of taxpayers and/or residents failing to file a tax return by the due date or by the date resulting from an extension, fifty dollars ($50.00)
- Failing to pay the full amount of tax due, other than taxes withheld: the higher of fifty dollars ($50.00) or one and one half percent (1.5%) per month or fraction thereof.
- Where the taxpayer has failed to file a declaration on which he has estimated and paid a tax equal to or greater than the tax paid for the previous year, or where he has filed a previous return and has failed to file a declaration on which he has estimated and paid a tax equal to or greater than ninety percent (90%) of the actual tax for the year, or has failed to file a return and paid the total tax on or before the end of the month following the end of the taxable year: ten percent (10%) of the difference between ninety percent (90%) of the actual tax for the year and the amount paid through withholding and declaration.
- In the case of employers, required to withhold the City taxes, who fail to withhold and remit such taxes to be withheld from employees to the Tax Commissioner: the higher of fifty dollars ($50.00) or three percent (3%) per month or fraction thereof.