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Information for Individuals
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- All Stow residents and partial year residents, who turn 18 years of age during the tax year, or are older than 18 years of age are required to file an annual Stow Income Tax Return, regardless of income or liability.
- Nonresidents who own rental property in Stow are required to file regardless of income or liability.
- Nonresidents who conduct business in Stow (i.e. realtors, independent contractors, etc.) are also required to file an annual Stow Income Tax Return.
- If you need to register with our tax office or need to claim exemption for filing with our office, Individual Registration Forms and Tax Return Exemption Forms are available in our Income Tax Documents & Forms Center.
- Income that IS taxable at the local level includes (but is not limited to):
- W-2 - Wage and Tax Statement
- Schedule C - Profit or Loss from Business
- Schedule E - Supplemental Income and Loss
- Schedule K-1 - Partner's Share of Income, Deductions, Credits, etc.
- W-2G - Certain Gambling Winnings
- 1099-NEC - Nonemployee Compensation (This often flows into the Federal Schedule C listed above to allow for deduction of expenses.)
- 1099-MISC - Miscellaneous Income
- Form 4797 - Sales of Business Property
- Income that IS NOT taxable at the local level includes (but is not limited to):
- 1099-DIV - Dividends and Distributions
- 1099-G - Certain Government Payments
- 1099-INT - Interest Income
- 1099-R - Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- SSA-1099 - Social Security Income
- Alimony Income
- Gifts
- Inheritances
- Scholarships
- Please contact the tax department if you have any questions about additional sources of income.
- Individuals are able to file their Stow Income Tax Return and make payments all year long on our E-File Site.
- Using the E-File Site is strongly encouraged as it's the most secure, accurate, and efficient way to file your Stow Income Tax Return and make a payment, however, printable forms are always available in our Income Tax Documents & Forms Center. Paper returns can be mailed to the appropriate P.O. Boxes listed on the tax form.
- The only way to E-File a Stow Income Tax Return is through our E-File Site. Third party E-File services like TurboTax and FreeTaxUSA do NOT send us a tax return.
- If you have a preparer complete your Stow Income Tax Return, please check with them to see if they send your return to us or if you're responsible for sending it to us.
- If you need assistance filing your Stow Income Tax Return, feel free to call, e-mail, or stop by our office in City Hall during normal business hours. We also have a Tax Return Completion Request Form available in our Income Tax Documents & Forms Center that you can send with your supporting documentation if you're unable to stop in.
- The dropbox outside of City Hall is available to use 24/7 for any correspondence directed to the income tax department, and it’s contents are collected daily.
- Individual income tax returns are typically due April 15th or the IRS due date.
- Taxpayers are required to declare and make quarterly estimated tax payments for the current tax year if they are expected to owe $200.00 or more when filing their tax return. If you typically owe less than $200.00 in taxes to the City of Stow, this does not apply to you.
- Quarterly payments must make up at least 90% of the current year's tax liability to avoid penalty and interest charges. If a taxpayer is unable to estimate tax due for the current year, use 100% of the amount of tax due to Stow the previous year. Penalty and interest will be charged to the account at the time the annual return is filed.
- Taxpayers are able to declare their estimates and make quarterly estimated tax payments on our E-File site.
- Form D-1 Declaration of Estimated Income Tax and Form Q-1 Quarterly Estimate Vouchers are also available to print in our Income Tax Documents & Forms Center if you are looking to pay with cash or check.
- Payment due dates are April 15th, June 15th, and September 15th of the current tax year and January 15th of the following tax year.
- Taxpayers are allowed to request a six-month extension to file their Stow Income Tax Return. This is only an extension of time to file. It is NOT an extension of time to pay the tax balance due.
- Taxpayers who request a six-month extension for filing their Federal Income Tax Return shall automatically receive and extension for filing the Stow Income Tax Return as long as they provide a copy of their Federal Form 4868. No extension will be granted if a copy of this form is not included with their Stow Income Tax Return.
- Taxpayers who did not request a six-month extension for filing their Federal Income Tax Return and would like an extension of time to file their Stow Income Tax Return may submit an extension request on our E-File Site OR print and send a Request for Extension of Time to File form BEFORE the April 15th or the IRS due date. This form is available in our Income Tax Documents & Forms Center.
- The extended filing due date is typically October 15th or the IRS extension due date.
- As governed by Ohio Revised Code Section 718.27, beginning with tax year 2023:
- With respect to unpaid income tax and unpaid estimated income tax, Stow may impose a penalty equal to 15% of the amount not timely paid.
- With respect to returns other than estimated income tax returns, Stow may impose a flat penalty of $25.00 for each failure to timely file each return, regardless of tax liability.
- Information on interest rates can be found on the main Income Tax webpage.
- As governed by Ohio Revised Code Section 718.27, ending with tax year 2022:
- With respect to unpaid income tax and unpaid estimated income tax, Stow may impose a penalty equal to 15% of the amount not timely paid.
- With respect to returns other than estimated income tax returns, Stow may impose a penalty of $25.00 for each month the return remains unfiled, regardless of the tax liability. This penalty shall not exceed $150.00 for each return.
- Information on interest rates can be found on the main Income Tax webpage.
- Please contact the Stow Income Tax Department to inquire about Payment Plans.
- Requests for refunds must be filed with the City of Stow within three years after the tax was due or paid, whichever is later. All supporting documentation must be included with the return filings or no refund will be granted. Refund requests under $10.00 will not be granted. Refund requests for taxes paid to other municipalities will not be granted.
- Please allow up to 90 days for a refund payment, especially if the refund is requested during tax season.
- Interest shall accrue on the overpayment if it is not refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later.
- For nonresidents, please complete and send a copy of our Non-Resident Refund Form, available in our Income Tax Documents & Forms Center.
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