Washington Court House Income Tax: Filing, Payments, and Penalties

The Washington Court House income tax is a 1.75% municipal tax on residents and on anyone who earns income within the city limits, effective January 1, 2026. The rate dropped from 1.95% under an ordinance passed before the start of the tax year.¹ Every adult resident must file an annual return with the city’s Income Tax Department at 117 N. Main Street, even if no tax is owed.²

Who Has to File

Every resident 18 or older must file an annual return, whether or not any tax is owed and whether or not an employer already withheld city tax. Income earned by anyone under 18 is generally exempt from Ohio municipal income tax.³

Non-residents who work in Washington Court House or earn income from activities inside the city also owe 1.75% on that income. If you live in the city but work in another Ohio municipality that levies its own income tax, you may claim a credit against your Washington Court House tax for the amount you paid to that other city. The credit is capped at the tax actually paid elsewhere, so if the other city’s rate is below 1.75%, you still owe the difference here.

If your only income is from exempt sources such as Social Security or a pension, file for your first exempt year, then contact the tax department about an exemption going forward.³

What Income Is Taxed

Ohio law defines municipal taxable income broadly. For residents, it covers salaries, wages, commissions, tips, and other compensation from any source. Net profits from a business, profession, or rental property reported on your federal return are taxable. Gambling and lottery winnings, sweepstakes, sports betting proceeds, and prizes all count.³

Several categories are specifically exempt:

Retirement income, including Social Security, pensions, annuities, and IRA distributions
Intangible income such as bank interest, dividends, capital gains, and royalties from intangible property
Military pay and allowances, including reserve and National Guard pay
Unemployment compensation
Workers’ compensation, public assistance, insurance proceeds, and alimony

Classifying these correctly matters. Reporting exempt income as taxable leads to overpayment, and the city will not automatically correct the error in your favor.³

The Filing Deadline and Extensions

The annual return is due April 15 following the end of the tax year. For tax year 2025, that means April 15, 2026. If the due date falls on a weekend or holiday, it shifts to the next business day.⁴

For more time, submit a copy of your federal extension request to the Income Tax Department by the original April 15 deadline. The city also provides its own extension request form.⁵ Your extended municipal deadline becomes the last day of the month following the month your federal return is due under the extension.⁶

An extension to file is not an extension to pay. Any tax owed is still due April 15, and interest accrues from that date forward regardless of whether an extension was granted. The city can also deny an extension if you have delinquent taxes or unfiled returns from prior years.⁶

How to File and Pay

You can file in one of three ways:

Online through the city’s e-file portal, which lets you upload scanned W-2s and your federal 1040
In person at the Income Tax Department, 117 N. Main Street, Washington Court House, OH 43160
By mail to the same address, with your completed return and supporting documents

You’ll need W-2s from every employer, any 1099 forms, page 1 of your federal 1040, and any federal schedules that apply (Schedule 1, C, E, or F, plus K-1s from partnerships or S corporations). The return walks you through qualifying wages, applies the 1.75% rate, and subtracts credits for tax your employer withheld or that you paid to another Ohio municipality.¹

Payment options depend on how you file. Paying through the e-file system at submission routes through a third-party merchant that charges a processing fee. To avoid that fee, use the city’s online bill-pay portal as a separate step, or mail a check or money order with a copy of the finalized return.¹ The department’s phone number is 740-636-2342.²

Quarterly Estimated Payments

If you expect to owe $200 or more for the year after withholding and credits, you must make quarterly estimated payments. This typically applies to the self-employed, business owners, and anyone with significant income not subject to employer withholding.⁷

For a calendar-year taxpayer, cumulative payment thresholds are:

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

These are cumulative, not standalone. If you paid 30% by April 15, you only need to reach 45% by June 15. Underpayment accrues interest on the shortfall.⁷

Interest and Penalties on Unpaid Tax

Unpaid municipal income tax and withholding tax accrues interest at 9.0% per year for the 2026 calendar year. The rate is set each January under a formula codified in Ohio Revised Code Section 718.27.¹⁸

Separate late-filing penalties apply, with the specific amounts governed by the city’s codified ordinances for locally administered returns. Interest starts on the original due date, not the extended one, so delaying payment while waiting to file is a costly mistake.

Business Net Profit Returns

Businesses with net profits in Washington Court House file at the same 1.75% rate. Net profit returns can be filed in person, by mail, or through the Ohio Business Gateway, the state’s electronic filing system.¹

The annual deadline for business returns is the 15th day of the fourth month after the end of the taxable year. A federal extension carries over to the municipal return, with the extended deadline on the 15th day of the 11th month after year-end.⁴ Businesses expecting to owe $200 or more make quarterly estimated payments on the same schedule as individuals.⁷

1
City of Washington Court House. Tax Department
2
City of Washington Court House. File Taxes Online
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Ohio Legislative Service Commission. Ohio Revised Code 718.01
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Ohio Department of Taxation. Due Dates
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City of Washington Court House. Forms
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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
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Ohio Legislative Service Commission. Ohio Revised Code 718.27