Forest Park Income Tax: Filing, Credits, and Deadlines

The Forest Park income tax is a 1.5% municipal tax on earned income, owed by every resident aged 18 or older and by non-residents who work inside city limits. Returns are due April 15 and are filed through the Central Collection Agency (CCA), which administers the tax for the city.¹

Who Has to File

Every Forest Park resident 18 and older must file a return, regardless of income level.² That obligation stands even if your employer already withheld the full tax, and even if you had no earned income for the year. Residents owe the 1.5% on all earned income, including wages earned working in another city.

Non-residents who earn income inside Forest Park also owe the tax, but only on the portion earned within city limits. If your employer did not withhold the full amount, you are responsible for filing and paying the difference.³

If you moved into or out of Forest Park partway through the year, you file as a part-year resident covering only the months you lived in the city.² Your residency dates control how much income Forest Park can tax, so prorate based on when you actually maintained a home there.

What Income Is Taxed

The 1.5% applies to earned income: gross wages, salaries, commissions, bonuses, and net profits from businesses operating inside the city. Ohio defines the municipal income base broadly, so compensation for work and profit from a trade or profession almost always count.

Several categories are excluded under Ohio Revised Code Chapter 718: military pay and allowances, Social Security and railroad retirement benefits, pensions, retirement distributions, annuity payments, unemployment compensation, and intangible income such as interest and dividends.⁴ Capital gains are also generally exempt at the municipal level. A retiree whose income comes from Social Security and a pension typically owes nothing to Forest Park, though they still have to file if they are a resident.

The Credit for Taxes Paid to Another City

If you live in Forest Park but work in another Ohio city with its own income tax, you owe both cities. Forest Park gives a credit for what you paid to the work city, but that credit is capped: it covers only 25% of the tax paid to the other municipality, and it cannot exceed 0.375% of your earned income.⁵

Here is how that plays out. Suppose you earn $60,000 and work in a city with a 2.0% tax. You pay that city $1,200. Twenty-five percent of $1,200 is $300, but the cap of 0.375% of $60,000 limits the credit to $225. Forest Park’s gross tax on your wages is $900, so you still owe $675 after the credit. Combined local tax: $1,875 on $60,000. Many other Ohio cities grant a full dollar-for-dollar credit up to their own rate, so Forest Park’s arrangement is noticeably less generous. Factor it in if you work in another taxing city.

Remote Work

Ohio Revised Code Section 718.021 lets an employer assign a remote employee to a “qualifying reporting location” for municipal tax purposes.⁴ Under that election, your wages are treated as earned at the office you normally report to (or where your supervisor reports) rather than where you physically sit.

If you are a Forest Park resident working from home for an employer based in another taxing city and the employer makes this election, the other city’s tax still applies to your wages, and you claim the limited Forest Park credit above. If the employer does not make the election, your income is sourced to where you actually perform the work. Check with payroll so you know which city is receiving your withholding; mismatches turn into unexpected balances at filing time.

How to File and Pay

CCA administers Forest Park’s tax collection. Its eFile system lets you create an account, submit the return, upload documentation, and pay by credit card or bank transfer. For a straightforward wage earner, that is the fastest option.

CCA requires paper filing if your return includes business income (Schedule C or E), rental or K-1 activity, a refund request, or residence tax withheld by your employer.⁶ Paper returns go to the CCA address printed on the form.⁷

To complete the return you will need your W-2s, any federal schedules showing business, rental, or farm income, and documentation of any tax paid to other cities so you can claim the credit. Keep copies of what you submit and proof of payment for at least three years, which matches the standard audit window. Hold them six years if there is any concern about underreported income, because the audit period extends that long in those cases.

Deadline and Extensions

Individual returns are due on or before April 15, matching the federal deadline. If April 15 falls on a weekend or federal holiday, the due date shifts to the next business day.²

A federal six-month extension automatically extends your Forest Park return as well. For calendar-year filers that pushes the filing deadline to October 15, the fifteenth day of the tenth month after the tax year ends.⁸ An extension buys time to file, not time to pay. If you expect to owe, estimate and pay by April 15 to avoid penalty and interest.

Quarterly Estimated Payments

If you expect to owe $200 or more to Forest Park after withholding, you have to make quarterly estimated payments during the year.⁹ This mostly catches self-employed people, business owners, and anyone with significant income that is not subject to employer withholding.

For calendar-year filers, cumulative payments must reach:

22.5% of annual liability by April 15
45% by June 15
67.5% by September 15
90% by January 15 of the following year

Underpayment at any checkpoint can trigger both a penalty and interest on the shortfall.⁹

Penalties for Paying or Filing Late

Forest Park follows Ohio’s uniform penalty structure. Failure to pay income tax or estimated tax on time carries a penalty of 15% of the unpaid amount. Interest also accrues on the unpaid balance at the federal short-term rate (rounded to the nearest whole percent) plus five percentage points, calculated annually.¹⁰

Filing a return late carries a separate penalty of up to $25 per return, and the city must waive it the first time you file late.¹⁰ If you cannot pay the full balance by April 15, filing on time and paying what you can still saves you the 15% late-payment penalty on the portion you do pay, and avoids the late-filing charge entirely.

1
City of Forest Park. Income Tax Office
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City of Forest Park. Individual Filing Information
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City of Forest Park. Individual Income Tax Information
4
Ohio Legislative Service Commission. Ohio Revised Code Chapter 718 – Municipal Income Taxes
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City of Forest Park. Individuals
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CCA – Division Of Taxation. CCA eFile
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CCA – Division Of Taxation. Where to File
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Ohio Legislative Service Commission. Ohio Revised Code 718.05 – Annual Return; Filing
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Ohio Legislative Service Commission. Ohio Revised Code 718.08 – Estimated Taxes
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Ohio Legislative Service Commission. Ohio Revised Code 718.27 – Penalty and Interest