Tax Department
City of Lima Tax Forms
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Tax Department

Chris Fast, Tax Supervisor
50 Town Square, Lima Ohio 45801
(419) 221-5245

FILING DATE:

    APRIL 15TH FOR ALL TAXPAYERS EXCEPT FISCAL YEAR ACCOUNTS OR TAXPAYERS ON FEDERAL EXTENSION PLEASE NOTE: IF TAXPAYER IS ON A FEDERAL EXTENSION, THEY SHOULD SUBMIT A COPY OF THIS EXTENSION WITH A REQUEST FOR AN EXTENSION FOR FILING LIMA CITY INCOME TAX.

    THE INCOME TAX RATE FOR THE CITY OF LIMA IS 1.5%.

80% LIABILITY:

    80% OF TAX IS DUE BY JANUARY 31ST FOLLOWING THE TAX YEAR.
    THE REMAINING 20% IS DUE ON THE FILING DATE OF APRIL 15TH. LATE PAYMENT MAY RESULT IN PENALTY AND INTEREST BEING APPLIED.

LD-1:

    DECLARATION OF ESTIMATED TAXES-THIS FORM IS FOR TAXPAYERS WHO ARE NOT WITHHELD WHERE THEY WORK, ARE SELF-EMPLOYED, OWN RENTALS OR ARE A CORPORATE OR PARTNERSHIP ACCOUNT. IT ALLOWS YOU TO ESTIMATE YOUR TAX LIABILITY FOR THE CURRENT YEAR AND SUBMIT THIS ESTIMATE FOR INPUT INTO OUR COMPUTER. THEN, THE COMPUTER CAN ISSUE QUARTERLY BILLINGS BASED ON YOUR ESTIMATE. CHANGES CAN BE MADE TO THIS ESTIMATE DURING THE TAX YEAR BY FILLING OUT THE BACK OF THE QUARTERLY BILLING (LQ-1).

WHO HAS TO FILE?

***FIRST, IF YOU RECEIVED A LIMA INCOME TAX FROM OUR OFFICE-YOU NEED TO FILE.

YOU NEED TO FILE IF:

  • YOU ARE A LIMA RESIDENT WORKING SOMEPLACE THAT DOES NOT WITHHOLD LIMA CITY INCOME TAX.
     
  • YOU ARE A LIMA RESIDENT WORKING SOMEPLACE THAT DID NOT WITHHOLD YOUR LIMA INCOME TAX CORRECTLY.
     
  • YOU ARE A LIMA RESIDENT WORKING IN ANOTHER CITY OR CITIES WHERE YOU ARE BEING WITHHELD .
    PLEASE NOTE: LIMA GIVES CREDIT FOR TAX PAID TO ANOTHER CITY UP TO ITS OWN TAX RATE WHEN WORK IS DONE IN THAT CITY'S LIMITS.
     
  • YOU ARE A NON-RESIDENT WHO DID WORK IN LIMA BUT EMPLOYER DID NOT WITHHOLD LIMA TAX.
     
  • YOU ARE A LIMA RESIDENT WHO OWNS RENTAL PROPERTIES WITH AN AGGREGATE MONTHLY RENTAL EXCEEDING $500.00 . (SEE EXAMPLE)
     
  • YOU ARE A LIMA RESIDENT SELF-EMPLOYED.
     
  • YOU ARE A NON-RESIDENT WHO IS SELF-EMPLOYED AND DOES SOME OR ALL BUSINESS IN LIMA.
     
  • YOU ARE A NON-RESIDENT WHO OWNS RENTAL PROPERTIES IN LIMA WITH A MONTHLY AGGREGATE RENTAL EXCEEDING $500.00. (SEE EXAMPLE)
     
  • YOU ARE A BUSINESS (SOLE PROPRIETOR, PARTNERSHIP OR CORPORATION) LOCATED IN LIMA OR DOING BUSINESS IN LIMA.

    • EXAMPLE OF MONTHLY AGGREGATE RENTAL:

YOU OWN TWO PROPERTIES AND ONE RENTS FOR $250.00 A MONTH AND THE OTHER FOR $300.00 A MONTH. THE COMBINED MONTHLY RENTAL AGGREGATE IS MORE THAN $500.00 A MONTH SO YOU WOULD NEED TO FILE-REGARDLESS OF WHETHER THEY WERE RENTED ALL 12 MONTHS OR NOT.

WHAT DO YOU ATTACH TO A LIMA INCOME TAX RETURN?

    INDIVIDUALS:

  • ALL W-2S
     
  • VERIFICATION OF MOVE-OUT OR MOVE-IN DATE IF APPLICABLE. THIS CAN BE A COPY OF LEASE AGREEMENT, COPY OF PURCHASE AGREEMENT, LETTER FROM YOUR HUMAN RESOURCES DEPARTMENT AT WORK OR LETTER FROM A LANDLORD (BUT NOT IF LAND- LORD IS A RELATIVE).
     
  • COPY OF FEDERAL SCHEDULES THAT ARE APPLICABLE, EXAMPLE: SCH C, SCH E, SCH F, K-1'S, AND 2106 FORMS.

    • CORPORATE RETURNS MUST INCLUDE FULL 1120 OR 1120S

    PARTNERSHIPS MUST SUBMIT FULL 1065

    SELF-EMPLOYED PERSONS, PARTNERSHIPS AND CORPORATIONS USING SUBCONTRACTORS TO PERFORM WORK IN LIMA MUST SUBMIT THE 1099'S OR A LIST WHICH INCLUDES NAMES, SS#' OR FED ID#, ADDRESS AND DOLLAR AMOUNTS.

    QUESTIONS: email Chris Fast, Tax Supervisor

    LIMA CITY INCOME TAX FORMS

    Codified Ordinance, Earned Income Tax

    Tax Rules and Regulations