INCOME TAX

New Lebanon Income Tax Filing Deadline is April 15, 2025

INCOME TAXES:

The Village of New Lebanon has a 1% income tax rate which applies to all who live, work, own property or operate a business in the Village of New Lebanon. This rate has remained unchanged for over 31 years. The earnings tax provides for many of the Village's services and major improvements. We do not give credit for tax paid to other municipalities.

WHO NEEDS TO FILE?
New Lebanon has a mandatory filing regardless if you have no income or no taxable income for every person 18 years or older. Therefore, every person 18 years and older, who lives, works, or owns a business or rental property in the Village must file an income tax return whether taxes are due or not.

Effective Tax Year 2024 Minors Exempt from Municipal Income Tax. Beginning with the tax year 2024, the income of all individuals under 18 years of age will be exempt from municipal income tax in all municipalities R.C 718.01(C)(15) - per Ohio House Bill 33.

Non-residents who received a salary, wages, commissions, and other earned income for work done or services performed or rendered within the Village and non-residents who own rental property within the Village are required to file a return. Non-resident taxes are computed on net income after allowable expenses.

Non-residents who work in the Village do not have to file if New Lebanon tax is withheld.

College students, even though they reside outside of New Lebanon for a portion of the year, are required to file if their permanent residence is New Lebanon.

Military Active Duty Pay or Reserve Duty Pay is not taxable.

If you are 72 years old and no longer have taxable income notify the office to change the status of your account and you will no longer need to

file or you can check the box on the income tax form.

FILING:

Tax returns are due by April 15th for each year. Please refer to income tax instructions as to the penalties, interest and late file penalties that could apply. It is no longer necessary to file a copy of Federal extension by the original due date of the return to extend time to file. A copy of the Federal extension MUST be provided when filing an extended return. An extension only extends the time for filing. Any tax liability is still due by April 15, 2025. Penalty and interest will apply.

Every person who anticipates a net tax liability of at least $200 is required under Ohio Law to make estimated tax payments so that a minimum of 90% of your tax liability is paid by *January 15th of the following tax year. These payments are due April 15th, July 15th, October 15th, and January 15th. This became effective December 1, 2016 per State of Ohio changes to municipal income tax laws(via the Ohio Revised Code and House Bill 5).

*Forth Quarter estimated taxes are due January 15 of following year to avoid penalty. Failure to pay estimated tax by due date will result in penalty.

WHERE DO I FILE?

Effective October 1, 2025, the Regional Income Tax Agency (RITA) will begin collecting municipal income tax for the Village of New Lebanon.

For Residents:

All New Lebanon tax payments and tax returns for current and prior tax years are to be sent to RITA. We encourage you to use RITA's online account tool MyAccount to file and pay your municipal income tax, enroll in electronic billing, view your account history and more.

For residents who want the convenience of online tools without the creation of an online account, RITA offers FastFile and FastPay to file and pay your municipal income tax with no login, user ID or password required. Paper tax forms may also be printed at www.ritaohio.com.

For Businesses:

After October 1, 2025, withholding tax for the Village of New Lebanon must be remitted to RITA. If your business is already remitting withholding taxes to RITA for another RITA municipality, simply add the New Lebanon withholding tax payment to the employer withholding return (Form 11). Businesses may utilize RITA's online account tool MyAccount to remit withholding tax. Paper withholding forms are also available to print at www.ritaohio.com.

WHO DO I CONTACT IF I HAVE QUESTIONS OR NEED HELP WITH NEW LEBANON TAXES?

RITA's Customer Service Representatives

800-860-7482

www.ritaohio.com

OTHER CONTACTS:

Ohio Department of Taxation

School Tax Division

800-282-1780

https://tax.ohio.gov

Ohio Attorney General Collections

888-871-8838

www.ohioattorneygeneral.gov