The Village of Bluffton has provided the following guidance on 2022 village income tax returns, including instructions for part-year residents, college students and those who moved in 2022.
It’s income tax filing time again. Below you will find important information in regards to filing your 2022 Village of Bluffton Income Tax return.
Filing Deadline Date for 2022 Income Tax Returns: TUESDAY, APRIL 18, 2023
WHO MUST FILE A RETURN?
The Village of Bluffton requires mandatory income tax filing by all full and part-year residents, age 18 or over, regardless of the amount of income they earned or lost in the case of a business. Even if your employer has fully withheld and paid in income tax to the Village of Bluffton or another municipality on your behalf, you are still required to file a Bluffton Income Tax return with the village annually. Any person or business located outside of Bluffton but performing services inside the village must also file a return. Anyone who receives income from rental properties, farm income, partnerships, self-employed business ventures, etc., must file an annual return regardless of any tax owed, even if there was a loss for the year.
PART-YEAR RESIDENTS
Part-year residents will only be taxed on the income earned while they lived within the Village of Bluffton. When filing your first and last return it will be necessary to attach both your W-2s and a year- to-date pay statement (provided by your employer), as of the beginning or end date of your residency.
IMPORTANT INFORMATION FOR COLLEGE STUDENTS
If you are a college student away at college during the year, but come home for the summers, you are still considered to be a Bluffton, Ohio resident, and therefore will need to file a Bluffton Income Tax return, as if you lived in Bluffton with your parents for the entire year. Any income earned while going to school (even if it was earned from outside of the state of Ohio) must be reported on a Bluffton Income Tax Return. As long as you are a Bluffton, Ohio resident you will need to file a Village of Bluffton Income Tax Return annually.
NON-BLUFFTON RESIDENTS
If you moved out of Bluffton, in order to be exempt from filing a Bluffton Income Tax Return, you will need to notify the Village of Bluffton Income Tax department and provide them with proof of your change in permanent residency. Please contact the Income Tax department at (419) 358-2066, ext. 105 or send an email to [email protected] for a list of the items needed to establish non-residency.
INCOME TAX RETURN REQUIREMENTS
A Village of Bluffton Income Tax Return or a generic form must be completed and delivered to the Village of Bluffton Income Tax department by Tuesday, April 18, 2023, along with the other items listed below:
- All W2s
- 1099s, if applicable
- First page of Federal form 1040, for individuals
- Federal return along with all of the appropriate federal schedules for business income
- Federal Schedule 1 for business income
- Payment for any tax, penalties and interest owed is expected to be paid at the time of filing your return.
- Extension form, if applicable
Village of Bluffton Income Tax Return forms and other tax documents can be found on the shelf, in the lobby of the Town Hall building located at 154 N. Main St., Bluffton or on the village’s website at www.bluffton-ohio.com, under the Income Tax tab. Make sure to sign and date the return at the bottom of the form and include a telephone number where you can be reached if there are questions.
VILLAGE OF BLUFFTON INCOME TAX RATE: 1.25%
The Village of Bluffton income tax rate for tax year 2022 was 1.25%. Tax owed is based on your total GROSS wages earned while living within the village’s corporation limits. Multiply your total GROSS wage amount earned as shown in box 5 or 18 on your W-2s, whichever box has the larger dollar amount, by 1.25% to determine the amount of tax owed. Generally this will be the Medicare wage amount located in box 5 on your W-2s, but not always.
ESTIMATED INCOME TAX PAYMENTS PAID TO THE BLUFFTON INCOME TAX DEPT
If you owe more than $200 in income tax to the Village of Bluffton at the time of filing your 2022 village return, you are required by law to make quarterly estimated income tax payments to the Bluffton Tax department towards the tax that will be owed for the next tax year. Estimated payment vouchers can be found on the shelf in the Town Hall lobby or on the village’s website. Quarterly estimated payments will be due on the following dates:
1st Quarterly Payment Due: April 15 3rd Quarterly Payment Due: Sept. 15
2nd Quarterly Payment Due: June 15 4th Quarterly Payment Due: Jan. 15 for individual and Dec. 15 for business
DELIVERING YOUR RETURN, PAYMENTS AND OTHER DOCUMENTS TO THE BLUFFTON INCOME TAX DEPT
We recommend that you hand deliver your income tax return, payments and any other tax documents to the Village of Bluffton, Income Tax department located in the Town Hall building at 154 N. Main St., Bluffton, Ohio 45817. The lobby is open 24 hours per day, 365 days per year. The administration office window is open daily from 9:00 a.m. to noon and 1:00 p.m. to 4:00 p.m., Monday – Friday. If the window is closed please put your income tax return, payments, and any other tax documents in an envelope and write “Income Tax” on the outside and place it in the locked night-drop box located on the wall beside the elevator. These items may also be mailed to the Bluffton Income Tax department, but it is the responsibility of each taxpayer to make sure their return has been received by the village Income Tax department by the April 18, 2023 due date. Returns delivered to the Income Tax department after this date will be assessed late fees and interest. Exceptions will not be made due to it being delivered to us late by the USPS, Fed-Ex, UPS or any other delivery system.
PENALTY AND INTEREST FEES
Returns postmarked after the due date of April 18, 2023, will be assessed a late filing penalty of $25.00 per month or partial month up to a maximum of $150.00.
In addition, the municipality will impose a one-time, fifteen percent (15%) late payment penalty on the amount of tax owed for tax year 2022, for failing to pay this income tax to the municipality by the April 18, 2023 deadline date. Monthly interest shall also be imposed on all income tax not paid by the filing deadline date at a rate of .42% for tax year 2022.
MOST COMMON FORMS OF TAXABLE INCOME
Below you will find a list of taxable income by the Village of Bluffton. This is not an all encompassing list. Please see the Village of Bluffton Code of Ordinances for a complete list of taxable income.
- Wages or Salaries
- Tips
- Commission
- Bonuses
- Salaries, wages, or stipends received from a college work-study program, internship, or grant-funded program
- Strike Pay
- Vacation Pay
- Incentive Pay
- Severance Pay
- Babysitting
- Lottery Winnings
- Proceeds from gambling and other prizes
- Employment related debt cancellation, prizes, awards or gifts
- Self-Employment
- Business Income
- Farm Income
- Rental Property Income
- Partnerships
- Subcontract Work
- Non-employee Compensation (1099-NEC)
- Benefits such as Car or Housing Allowances
- Certain Royalties such as Oil and Gas (because they are derived from land)
- Stock Incentives or Options
- Supplemental Unemployment Compensation
- Contributions to Deferred Compensation Plans
- Fees received by jurors, union stewards, directors, executors, etc.
- Individual gains on the sale of real estate and tangible personal prop. used in bus. to the extent of allowable depreciation
INDIVIDUALS WHO ARE EXEMPT FROM FILING: RETIRED OR DISABLED INDIVIDUALS & MINORS
The only individuals who are exempt from filing a Bluffton income Tax return annually are those who are fully retired or disabled and those individuals under the age of 18. Individuals who were fully retired or disabled and did not have any taxable income in tax year 2022 do not need to complete a Village of Bluffton Income Tax Return form as long as they have filed and submitted a “PERMANENT CERTIFICATION OF NO TAXABLE INCOME” form. Social security, retirement income and permanent disability income are not taxable. However, retired, and disabled persons with other sources of income such as farm or rental income must file and pay tax on these sources of income.
Any resident who was under the age of 18 during the entire tax year of 2022, is exempt from filing a Village of Bluffton income tax return if they worked, regardless of how much they earned. However, if such individuals worked in Bluffton and their employer withheld Bluffton city income tax, they can request a refund of the Bluffton income tax that was withheld, by completing and filing a Bluffton Income Tax return form along with a copy of their W-2s showing the tax that was withheld. Please make sure to include your birth date on the village income tax return form on line 23A.
NON-TAXABLE INCOME
Below you will find a list of non-taxable income by the Village of Bluffton. This is not an all encompassing list. Please see the Village of Bluffton Code of Ordinances for a complete list of non- taxable income.
Retirement Income (1099-R)
Interest Income
Dividends
Stocks, Interest or Dividend Capital Gains
State Unemployment Benefits
Third Party Sick Pay
Social Security
BUSINESS LOSSES
Business, farm and rental losses (Schedules C, E, F, K-1 and Forms 4797 and 4835) can only be used to off-set taxable business income. Business losses are not permitted to be netted against personal wages earned to reduce taxable income on the Village of Bluffton Income Tax Return form. Business losses can be carried forward for five years.
CREDIT PAID TO OTHER MUNICIPALITIES
Credit can be shown on your Bluffton Income Tax Return for tax paid into another Ohio city, up to 1.25% of those wages that were taxed. Make sure to include with your return your W-2 showing the other city tax being withheld.
EXTENSION OF TIME TO FILE A VILLAGE RETURN
If more time is needed to file your Bluffton Income Tax Return, you may request an extension. However, filing an extension only extends the due date for filing the Income Tax Return documentation. It does NOT extend the length of time to remit the payment for any tax owed. Any tax owed will still be due by April 18, 2023.
In order for an extension to be granted, an Extension request form must be completed and submitted to the Bluffton Income Tax department by April 18, 2023. For individuals, extensions that are granted will typically extend the filing deadline by six months to October 15. Extensions are also granted for the filing of tax information when a Federal Extension has been granted. However, a copy of the Federal Extension form should be delivered to the Bluffton Income Tax department by April 18, 2023, so that your account can be updated and this will eliminate you from receiving Non-File notices. A copy of the Federal Extension form should also be attached to your Bluffton return when filing your village return.
PAYMENTS AND REFUNDS
Taxpayers may receive a refund for overpaid taxes only if the amount overpaid is more than $10.00. Likewise, taxpayers will not be required to remit tax due that is less than $10.00. However, even if the tax due is less than $10.00, taxpayers are still required to file a Village of Bluffton income tax return.
ASSISTANCE
Questions can be directed to the Village of Bluffton Income Tax department by calling (419) 358-2066, ext. 105, or by stopping by the tax office located in the Town Hall building at 154 N. Main St., Bluffton, during regular office hours, Monday - Friday from 9:00 a.m. to noon and 1:00 p.m. to 4:00 p.m. Or you can also send an email to [email protected] .
