Tax Due Dates

TAXDUE DATE

Taxes are due Monday, April 17, 2023.


ESTIMATED TAX REMITTANCE INFORMATION 

Per the Ohio Revised Code (ORC) 718.08 (B) (1), estimated payments are required if the tax liability will exceed $200.00. Quarterly estimated payments are due April 15, June 15, September 15, and January 15 of each year. A 15% penalty for underpaid/unpaid estimated tax will apply.  

QUARTERLY ESTIMATED TAX PAYMENTS DUE DATES 

PERIODYEARTYPEDUE DATE 
QUARTER 42022QUARTERLY ESTIMATED PAYMENT01/15/2023
QUARTER 12023QUARTERLY ESTIMATED PAYMENT04/15/2023
QUARTER 22023QUARTERLY ESTIMATED PAYMENT06/15/2023
QUARTER 32023QUARTERLY ESTIMATED PAYMENT09/15/2023
QUARTER 42023QUARTERLY ESTIMATED PAYMENT01/15/2024


IF YOU ARE A RESIDENT AND DO NOT WANT TO PAY QUARTERLY, ASK ABOUT OUR PAYMENT PLAN PROGRAM. PLEASE CONTACT US AT 513-428-0158 OR EMAIL TAX@CITYOFTRENTON.COM


WITHHOLDING REMITTANCE INFORMATION 

Withholding remittance is required by Ordinance for all local businesses. A resident employer or an employer having employees working within the City must withhold Trenton income tax (1.5%) from all of the following paid to employees before any deductions:

  • Bonuses
  • Commissions
  • Salaries
  • Wages
  • Other Compensation

This is applicable for a business whose primary office is outside of the city limits, as well as those in the City. Where a business fails to withhold the income tax from the employee, the City will hold the business responsible for paying the tax.

QUARTERLY WITHHOLDING REMITTANCE DUE DATES 

Please refer to table above for quarterly estimated tax payments due dates.

MONTHLY WITHHOLDING REMITTANCE DUE DATES 

PERIODYEARTYPEDUE DATE
DECEMBER2022MONTHLY WITHHOLDING REMITTANCE01/15/2023
JANUARY2023MONTHLY WITHHOLDING REMITTANCE02/15/2023
FEBRUARY2023MONTHLY WITHHOLDING REMITTANCE03/15/2023
MARCH2023MONTHLY WITHHOLDING REMITTANCE04/15/2023
APRIL2023MONTHLY WITHHOLDING REMITTANCE05/15/2023
MAY2023MONTHLY WITHHOLDING REMITTANCE06/15/2023
JUNE2023MONTHLY WITHHOLDING REMITTANCE07/15/2023
JULY2023MONTHLY WITHHOLDING REMITTANCE08/15/2023
AUGUST2023MONTHLY WITHHOLDING REMITTANCE09/15/2023
SEPTEMBER2023MONTHLY WITHHOLDING REMITTANCE10/15/2023
OCTOBER2023MONTHLY WITHHOLDING REMITTANCE11/15/2023
NOVEMBER2023MONTHLY WITHHOLDING REMITTANCE12/15/2023
DECEMBER2023MONTHLY WITHHOLDING REMITTANCE01/15/2024


SEMI-MONTHLY WITHHOLDING REMITTANCE DUE DATES


Semi-monthly withholding tax payments are due the 3rd banking day after the 15th of the month and the 3rd banking day after the last day of the month.

ANNUAL WITHHOLDING RECONCILIATION DUE DATE 

PERIODYEARTYPEDUE DATE
ANNUAL2022ANNUAL WITHHOLDING RECONCILIATION02/28/2022


Annual Withholding Reconciliations  must include:

  • Copies of all W-2 forms applicable to the reconciliation must be attached
  •  All W-2 forms must provide the full name, address, social security number, gross wages, city tax withheld, name of city for which tax was withheld, and any other compensation paid to the individual
  • Qualifying wages withheld or should have been withheld
  • Amount of Trenton tax withheld
  • Name and amount of every OTHER municipal tax withheld
  • Copies of all W-2 forms applicable to the reconciliation must be attached