Income Tax Division
The City of Bowling Green tax filing due date has been extended to May 17, 2021 for 2020 tax returns.
Required Documents for Filing
The Bowling Green Income Tax Division requires a copy of your Federal tax return (Form 1040) and all W-2s. If you are claiming Bowling Green withholding or a credit for taxes paid to another municipality, your W-2 needs to report this withholding.
Income tax filings may be turned in using the drop box located outside the building or mailed in: taxpayers can avoid postage by using the drop box located outside the City Administration Building at 304 North Church Street. The drop box is located on the east side of the building and has a dedicated slot for the Income Tax Division. Staff will frequently check the drop box throughout the business day (Monday through Friday, 8 am to 4:30 pm).
Those who are planning to file income tax returns in person are strongly encouraged to do so well in advance of the May 17th deadline.
The payment for any tax due can be submitted separately. There is no requirement that states that the payment for the tax due must accompany the Bowling Green tax return. The tax due simply needs to be paid by the May 17, 2021 due date; the date is determined by the date postmarked on the envelope.
Need help completing your forms? Call 419-354-6212. In addition, a list of Frequently Asked Questions can be found on this page and may help provide some guidance.
Social Distancing & Expectations
Historically, the Income Tax Division assists numerous taxpayers on the due date. Social distancing practices may prevent the division from serving many visitors safely and effectively with the same prompt service to which our taxpayers are accustomed. Taxpayers need to expect a line, slower one customer at a time service, and limited access to the Division's counter. Each visitor is required to wear a mask during their visit and to maintain six feet of social distancing from fellow taxpayers.
- Tax Rate & Filing Information
- Credit for Taxes Paid to Another City
- Net Losses
- Declaration of Estimated Tax
- Extension of Time to File
- Late Filing Fees
- Interest Rate on Past Due Taxes
- Withholding Taxes
- Handouts from November 2016 Tax Preparers Seminar
The Income Tax Division is encouraging taxpayers to prepare their own Bowling Green tax returns. Taxpayers are encouraged to save the form to their computer and then open the form with adobe acrobat. The form does not calculate total income or tax due.
The forms may also be printed, and the information entered by hand. Those needing assistance may also call 419-354-6212 instead of coming in.
To download copies of available forms, please visit our Income Tax Forms page.
Tax Rate & Filing Information
Employers may make Bowling Green Ohio city withholding tax reports and payments via the Ohio Business Gateway. For more information, please visit the Ohio Business Gateway's website or call the City Income Tax Office at 419-354-6288.
Bowling Green does not accept electronically filed tax returns. A hard copy of your return must be submitted. A copy of all W-2s and a copy of your Federal tax return are required to be submitted with your City of Bowling Green return.
For all calendar year filers, returns are due May 17. If the return is made for a fiscal year or any period of less than a year, the return shall be filed within 3.5 months from the end of each fiscal year or other period.
Who Is Required to File
The Bowling Green tax forms (Form R, Declaration of Estimated Income Tax) should be used by individuals, partnerships, corporations and any other entity having income taxable to this municipality. Receipt of forms indicates an obligation to which you must respond.
Unless the tax was withheld by a Bowling Green employer:
- Residents must file on all taxable income, wherever earned.
- Part-year residents must file on all taxable income earned during the period of their Bowling Green residency and should pro-rate income, expenses and credits accordingly.
- Nonresidents must file on all taxable Bowling Green income.
- W-2s must submitted with all returns
The City of Bowling Green has a flat rate tax of 2%.
Credit for Taxes Paid to Another City
Bowling Green residents may take a credit limited to 50% times the lesser tax rate between Bowling Green and the city to which the tax was properly paid, times the other city taxable income.
This credit cannot exceed 1% of the Bowling Green taxable income.
The net loss from a business entity may not be used to offset salaries, wages, commissions or the net income from any other entity or activity. Each business loss may be carried forward five years to offset future income.
Declaration of Estimated Tax
An estimate form is required and quarterly payments are due when the anticipated annual tax liability after proper credits exceed $200 from the prior tax year. An estimate may equal the previous year's tax liability in the absence of known circumstances to the contrary.
Quarterly payments are due the middle of the fourth, sixth, ninth and thirteenth months.
Extension of Time to File
Extensions must be requested in writing by the due date of the return unless a Federal extension has been properly filed.
An extension of time to file is not an extension of time to pay.
Any payment due with the extension should be made payable to the City of Bowling Green, and mailed to:
Income Tax Division
304 N Church Street
Bowling Green, OH 43402
A copy of the federal extension must be included with your return when you file on or before the extended due date.
Late Filing Fees
For tax year 2015 and earlier, failure to file a timely tax return, make scheduled estimated tax payments or for understatement of estimated tax, late fees are: penalty of $0.50 per late business day (minimum $10).
For tax year 2016 and beyond, failure to file a timely tax return, withholding tax remittance, withholding reconciliation, or any other required filing except quarterly estimated tax, the penalty is $25 per month or portion thereof up to a maximum of $150.
Interest Rate on Past Due Taxes
- Interest Rate on past due tax payments for tax year 2021 will be 5.0% per annum.
- Interest Rate on past due tax payments for tax year 2019 and 2020 will be 7.0% per annum.
- Interest Rate on past due tax payments for tax year 2017 and 2018 will be 6.0% per annum.
- Interest Rate on past due tax payments for tax year 2016 will be 5.0% per annum.
- For tax years prior to 2016, the interest rate is 1.5% per month or portion thereof.
Withholding tax remittance is due by the 15th of the following month after the end of the month for monthly filers. The withholding tax is required to be filed monthly if the total amount withheld was greater than $2399 in the prior year or if the amount withheld is greater than $200 in a month at any time in the current year.
For quarterly filers, the remittance is due by the end of the following month. The penalty for late remittance is 50% of the amount past due plus interest.
- Assessment and Appeal Rights-Seminar (PDF)
- Estimated Taxes, Deadlines, Penalty and Interest (PDF)
- Net Operating Loss Carry Forward Spreadsheet (XLS)
- Net Operating Loss Carry Forwards and Individual Offsets (PDF)
- Occasional Entrant Rules (PDF)
- Tax Returns, Required Documents, Extension Requests, and Other Changes (PDF)
The information on this page is believed to be accurate, but it is not guaranteed. The City of Bowling Green disclaims liability for any errors or omissions. If in doubt: call, write, fax, email or visit the City in person.