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Tax Information
Filing Taxes
Who Must File

There is no minimum age requirement for filing on earned income. All residents and businesses must file a tax return annually:
  • All businesses within the City limits must file a return, even if a profit was not made.
  • All Lebanon residents must file a tax return annually, even if taxes are not owed.
  • All non-resident businesses and individuals who have sales, work done, services performed, or rental property within the City limits must file a return, even if a profit was not made.

When to File
Individuals must file their tax return no later than April 15 of each year, and businesses must file no later than four months after the calendar or fiscal year end.

Extensions that are approved by the Internal Revenue Service (IRS) will be accepted by the Lebanon Tax Department as long as a copy of the extension is sent to the Lebanon Tax Department on or before the due date. The extension due date will be 30 days beyond the extension date granted by the IRS. We also may accept requests for extensions from accountants and tax preparers. Please keep in mind that an extension extends the time to file only, it is not an extension to pay.

Taxable / Non-Taxable Income
The following document contains a listing of taxable and non-taxable income: 
Taxable/Non-Taxable Income

Credit prior to Tax Year 2017 will be given for taxes paid to another municipality, not to exceed Lebanon's tax rate of 1%. Example: Wages of $10,000.00, tax paid (see W2) $210.00 - paid to Cincinnati 2.1% = $100.00 Lebanon credit.

Effective January 1, 2017, (Ordinance No. 2016-078) resident taxpayers of the City of Lebanon, Ohio shall receive one half percent (1/2%) credit for income tax paid to another municipality from the current one percent (1%) income tax due the City of Lebanon. In no event shall the amount of the credit exceed one-half percent (1/2%)of the income subject to taxation as herein provided and applicable to the allocation of funds as per Section 152.013 of the Codified Ordinances of the City of Lebanon. 

Example: Wages of $10,000, tax paid (see W2)$210.00 paid to the City of Cincinnati (tax rate 2.1%) = $50.00 Lebanon credit.

Declaration of Estimated Taxes
A declaration must be filed by all individual and business entities who can reasonably expect to owe Lebanon Income Tax at year end. The declaration and first quarterly payment are due April 15 (or four months after the start of the fiscal year). The remaining quarterly payments are due June 15, September 15, and December 15.

Interest & Penalties
Taxpayers failing to pay the full amount of tax due shall incur a penalty of the higher of (a) $5, or (b) 1% per month and .5% interest of the unpaid tax. Penalty and interest occur monthly to the unpaid tax balance.

Business Withholding
Each employer within or doing business within Lebanon shall deduct, at the time of the payment of salaries, wages, commissions, or other compensation, the tax of 1% on the gross amount due by the employer. All taxes withheld are to be filed and paid to the Lebanon Tax Office.

Withholding Payments
Withholding payments are due on the 15th of the month following the close of each preceding month or quarter. Annual withholding reconciliation's are due from each employer filing withholdings on or before April 15 of each year, along with copies of the W-2's or a report listing all the information contained in the W-2.

If you have any questions or need assistance with your City taxes, please contact the Lebanon Tax Office at (513) 228-3123.

Hours of Operation
The Tax Department is open from 8:00 AM - 4:30 PM, Monday-Friday.