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1. Can I request a refund for the time I worked from home during COVID?

2021 COVID-19 (work from home) Refund Requests 

 

Per Ohio H.B.110: Beginning January 1, 2021, any non-resident individual working from home or any location other than their Athens City principal place of work may be eligible for a refund of 2021 Athens City tax withheld by their employer; this applies ONLY to tax year 2021.  Please note, in accordance with ORC 718.13, any refund issued by the City of Athens will be disclosed to your taxing jurisdiction of residency.

2020 COVID-19 (work from home) Refund Requests

On March 9, 2020, Governor DeWine signed Executive Order 2020-01D declaring a state of emergency in the state of Ohio in response to the COVID-19 global pandemic. In response, the Ohio Legislature passed, and Governor DeWine signed, House Bill 197 on March 27, 2020.  This legislation prohibits an employee from claiming a refund for 2020 based on days not worked at their place of business as a result of COVID-19.

Under Ohio House Bill 197, employers are required to remit local withholding tax to the employee’s ‘Principal Place of Business’ for employees who worked remotely because of the COVID-19 emergency, regardless of the location of their home. This would be for the duration of the health emergency, plus 30 days after the state of emergency is rescinded. Therefore, there is no refund eligibility when filing for an income tax refund for 2020 if you were working at home due COVID-19.

Update (December 1, 2021)
On November 30, 2021 the Tenth District Court of Appeals upheld the constitutionality of Sec. 29 of HB 197, the temporary municipal income tax withholding provision was a ruling on the appeal filed by the Buckeye Institute after the Franklin County Court of Common Pleas dismissed the Institute's lawsuit against the City of Columbus challenging the constitutionality of Sec. 29 of HB 197. The Buckeye Institute has indicated that they plan to appeal the Tenth District's decision to the Ohio Supreme Court.

2. Does the City of Athens assess an income tax?

Yes. Visit the Athens City Income Tax page.

3. What is the tax rate?

Current Tax Rates

• 1.95%, effective January 1, 2023
• 1.85%, effective January 1, 2017, through December 31, 2022
• 1.65%, effective January 1, 2012, through December 31, 2016

4. Are all sources of income taxable?

No. View a list of nontaxable sources of income.

5. If I live outside the Athens city limits, am I subject to the Athens city income tax?

Yes. If you work within the Athens City limits. Work consists of any business activity performed as an employee, self-employed contractor or subcontractor, and/or an owner of rental property. Compensation paid to non-resident sole individuals for services performed inside the City of Athens, on twenty or fewer days in a calendar year, is not taxable. This 20-day occasional entry provision does not apply to a professional entertainer, a professional athlete, a promoter of or an employee of, a professional entertainer or professional athlete, or to an individual who is an employee and his/her employer is located in another municipality, and the individual is not liable for tax to the other municipality.

6. Do I need to file a return if my business activity reported a loss for the year?

Yes. You must file a return on all business activity if you live, work, or
conduct business in Athens. Report self-employment activity and rental activity.

7. What deductions may I take?

There is no standard deduction. There are no exemptions. The tax is assessed at a flat rate. Business and rental losses deducted from W-2 wages are not permitted. However, business and rental losses may be used to offset business and rental profits on the same return, for residents only.

8. How does the Athens City Income Tax Return differ from the Federal Income Tax Return?

Effective January 1, 2004, the Medicare Wage Box amount on form W-2 is the amount subject to Athens City income tax.
• The tax is assessed at a flat rate.
• There is no standard deduction.
• There are no exemptions.

9. What should I include with my return?

• Signed tax return
• All required forms and schedules
• Social Security number or Federal Identification number
• Make any name and/or address change on return
• If this is the last time you are filing an Athens return, please indicate the reason
• Check for balance of tax due and your first quarter declaration payment.
• Make checks payable to: City of Athens Income Tax Department

10. How do I submit an extension request?

Extension are granted automatically when you file for a federal extension. A copy of your federal extension is required at the time of filing.  An extension to file the return is not an extension to pay any tax due at a later date. 

11. When is my income tax return due?

Fiscal year taxpayers must file an income tax return by the 15th day of the 4th month, following the fiscal year end. Calendar year taxpayers are required to file income tax returns by April 15.

12. Do I need to file an annual City of Athens income tax return?

You may need to file an annual return if you live, work, or conduct business activity inside the Athens city limits. Yes, if your employer did not withhold Athens city income tax for you, if you are self-employed and/or own rental property. See a list of nontaxable income if your source of income does not fall into one of these categories.

13. How can I find out if I need to pay and file Athens City Income tax?

http://www.ci.athens.oh.us/DocumentCenter/View/920