Marysville, Ohio Income Tax: Rate, Deadlines, and Penalties

Marysville, Ohio income tax is a flat 1.5% on residents’ earned income, and the city gives no credit for income tax you pay to another Ohio municipality where you work.¹ Every resident 18 or older must file a return with the city each year, even if nothing is owed. Returns for tax year 2025 are due April 15, 2026.²

The Rate and the No-Credit Rule

The 1.5% rate applies uniformly to all taxable earned income.¹ What makes Marysville’s tax more expensive than many other Ohio cities’ is the second rule: the city gives zero credit for municipal income taxes paid to the city where you work. Ohio law lets municipalities grant such credits but does not require them, and Marysville has chosen not to.³

If you live in Marysville and commute to a taxing city, you pay both. A resident who works in Columbus pays Columbus’s 2.5% through employer withholding and still owes Marysville the full 1.5% on the same wages, for a combined 4% municipal burden. Factor this into your budget before assuming your workplace withholding covers you.

Who Has to File

Every Marysville resident aged 18 or older must file a city return each year, whether or not tax is owed. If your employer withheld the exact right amount or all your income falls into exempt categories, you still have to submit either a return or a Declaration of Exemption form.

College students don’t get a pass for living near campus. Marysville treats the parents’ address as the student’s legal residence, so a student whose family lives in Marysville must file on any taxable income earned.⁴ Residents under 18 for the entire tax year are exempt from filing, but if the city sends a registration notice for a minor, send proof of age so the notices stop.

Retirees and anyone else with no taxable income file a Declaration of Exemption (Form DOE) in place of a return.⁴ You identify the exemption category that applies and sign the form. Skipping it leaves you on the city’s non-compliant list, which eventually brings penalties. The exemption form cannot be used by anyone who had wages, self-employment income, or taxable rental property during the year, and some categories require renewing the form annually.

What’s Taxed and What Isn’t

Marysville taxes qualifying wages, defined under Ohio law using the federal Social Security wage definition without the federal wage cap.⁵ On your W-2, this is usually the figure in Box 5 (Medicare wages) or Box 18 (local wages), depending on how your employer reports.⁶ The tax also reaches net profits from a business, rental property, or professional practice, and lottery and gambling winnings.

State law exempts several categories, and no city ordinance can override them:

Social Security, railroad retirement, pensions, annuities, and other retirement plan distributions
Disability payments, whether from a private insurer or a government program
Military pay and allowances for active-duty members, reservists, and the National Guard
Interest, dividends, capital gains, and other intangible income from financial assets
Unemployment compensation

If every dollar you receive falls into these categories, you owe nothing but still have to file the Declaration of Exemption.

Deadline, Extensions, and Quarterly Payments

Individual and business returns for tax year 2025 are due by April 15, 2026, with full payment of any balance owed.² A federal six-month extension from the IRS is honored automatically for your city return as long as you send Marysville a copy, or you can file the city’s own extension form.¹ An extension moves the filing date, not the payment date. Interest and penalties start running on any unpaid balance after April 15 regardless.

Quarterly estimated payments are required if you expect to owe $200 or more after withholding and credits.² This mostly catches self-employed residents, landlords, and anyone whose employer doesn’t withhold Marysville tax. The cumulative schedule set by state law:⁷

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

For individuals, the 2026 quarterly dates are April 15, June 15, and September 15, 2026, with the final payment due January 15, 2027.⁸ Business entities follow a slightly different schedule, with the fourth quarter due December 15, 2026. Underpayment triggers penalties on the shortfall.

How to File and Pay

Pull together your W-2s from every employer, noting Box 5 or Box 18. If you have business or rental income, you’ll need your federal Schedule C or Schedule E. The city expects the figures on your local return to line up with what you reported to the IRS, so keep your federal 1040 within reach.

Marysville runs electronic filing through an InSource-powered portal on the city’s e-filing page.⁹ It’s the fastest route and tends to catch errors before you submit. You can also file in person at the Income Tax Office, 209 South Main Street, open Monday through Friday from 8:00 a.m. to 5:00 p.m., or mail your return to the Marysville Tax Department, P.O. Box 385, Marysville, OH 43040.² The city accepts personal checks, money orders, and credit cards; card payments carry a third-party processing fee. Keep copies of whatever you send. Questions go to 937-645-7350.⁶

What a Late Return Costs

Marysville stacks penalties and interest on anything paid or filed late. A one-time 15% penalty applies to any unpaid tax balance. A separate late filing penalty of $25 per month applies to returns submitted after the due date, capped at $150 per tax year.¹ Under state law, the city must waive the late filing penalty the first time a taxpayer misses a deadline, as long as the return is eventually filed.¹⁰

Interest runs at 9% per year (0.75% per month) for 2026 on all unpaid balances, including unpaid income tax, unpaid estimated tax, and unpaid employer withholding.² A $1,000 balance left unpaid for six months would accrue about $45 in interest on top of a $150 late-payment penalty. An extension does nothing to protect you here if the balance wasn’t paid by April 15.

1
Marysville, OH – Official Website. Tax Information
2
Marysville, OH – Official Website. Income Tax
3
Ohio Legislative Service Commission. Ohio Revised Code 718.02 – Income Subject to Tax
4
City of Marysville, Ohio. Individual Declaration of Exemption Form
5
Ohio Legislative Service Commission. Ohio Revised Code 718.01 – Definitions
6
City of Marysville, Ohio. Frequently Asked Questions – Income Tax
7
Ohio Legislative Service Commission. Ohio Revised Code 718.08 – Estimated Taxes
8
City of Marysville, Ohio. Tax Due Dates
9
Marysville, OH – Official Website. E-Filing
10
Ohio Legislative Service Commission. Ohio Revised Code 718.27 – Penalty, Interest, Fees, and Charges