Frequently Asked Questions

Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.

Income Tax

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    • Stow Income Tax Ordinance Chapter 194 requires any individual 18 years or older whose permanent residence is in the City of Stow for any portion of the tax year to file a tax return with the City of Stow on April 15th (or IRS due date) of each applicable year. This is a requirement even is no tax is due. Exemptions apply if ALL income is non-taxable.
    • Nonresidents who worked or earned income in the City of Stow and did NOT have 2% of their earnings withheld for the time they worked in Stow must also file an annual return. This includes any person or entity who operated a business or owned rental property within Stow.
    Income Tax

    • Stow's income tax is 2%.
    Income Tax

    • Income that is taxable at the local level includes (but is not limited to):
      • W-2 - Wage and Tax Statement
      • 1099-NEC - Nonemployee Compensation
      • 1099-MISC - Miscellaneous Income
      • 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
      • Form 4797 - Sales of Business Property
    Income Tax

    • Income that is NOT taxable at the local level includes (but is not limited to):
      • 1099-DIV - Dividends and Distributions
      • 1099-INT - Interest Income
      • 1099-R - Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
      • SSA-1099 - Social Security Income
      • 1099-G - Certain Government Payments
      • Alimony Income
      • Gifts
      • Inheritances
      • Scholarships
    Income Tax

    • Individual returns are generally due April 15th of the following year or the IRS due date. If you are looking to extend your due date, please submit our Extension Request Form by the tax return due date or attach a copy of your Federal Extension (Form 4686) with your Stow Income Tax Return.
    • Business returns are generally due by the fifteenth day of the fourth month following the end of the taxpayers taxable year or period. If you are looking to extend your due date, please submit our Extension Request Form by the tax return due date or attach a copy of your Federal Extension (Form 7004) with your Stow return.
    Income Tax

    • Stow gives 100% credit for taxes paid to another municipality up to 2%. Here are three scenarios:
      • You work in a municipality with a tax rate lower than 2%. You will owe the City of Stow on the difference between the amount withheld from your pay and our tax rate of 2%. For example, you work in a municipality with a tax rate of 1.5%. You would get credit for the 1.5% of tax you have already paid to another municipality, but would owe Stow on the additional 0.5% to get to our 2% tax rate.
      • You work in a municipality with a 2% tax rate. You get credit for the 2% of tax paid to another municipality and do not owe Stow any additional taxes.
      • You work in a municipality with a tax rate higher than 2%. You would get credit for up to 2% of the tax paid to another municipality and do not owe Stow any additional taxes. Since these funds rightfully go to your working city, you are not entitled to a refund of any tax over the 2% owed to Stow.
    Income Tax

    • If you're not sure if your address falls under Stow jurisdiction, use The Finder to lookup tax rate by address.
    Income Tax

    • There are two types of bills you can receive from our office:
      • Balance Due Bill – This is a bill indicating tax due from past years. These go out monthly until the remaining balance due has been paid in full.
      • Quarterly Estimate Bill - This is a bill estimating how much tax you owe in the current tax year based on your prior year's return OR a declaration of estimated tax. These go out quarterly.
    Income Tax

    • Stow Income Tax Ordinance Section 194.07 requires taxpayers to make quarterly estimated payments for the current tax year if 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 be at least 90% of the current year tax liability to avoid penalty and interest charges. If a taxpayer is unable to estimate tax due for the current year, use 100% of tax due to Stow from the previous year. Penalty and interest charges are charged to the account at the time the annual return is filed. 
    • Payment due dates are April 15th, June 15th, and September 15th of the current tax year and January 15th of the following tax year.
    Income Tax

    • Yes, individuals can make a payment online in our E-File Site. Log in to your account with your Social Security Number and self-created PIN.
    Income Tax

    • If you have ever received any correspondence from us, you are registered. You can try to log in to our E-File Site to see if you're registered with our office. If you try to log in with your credentials and can't successfully get in, either complete an Individual Registration Form, or call our office so we can get all the necessary identifying information.
    Income Tax

    • No, third party software like TurboTax will not submit a Stow Income Tax Return. The only way to E-File a return with us is through our portal.
    Income Tax

    • Please submit a Business Registration Form to our office so we can get all the necessary identifying information.
    Income Tax

    • The business's account number with the City of Stow is the same as the FEIN provided on the registration.
    Income Tax