Tax Rate: 1%

Credit for tax paid to other municipalities: no credit permitted

Courtesy withholding rate: 1%

Mandatory filing requirement: Yes

PLEASE BE ADVISED THAT WITHHOLDING OR COURTESY WITHHOLDING ACCOUNTS MUST BE ESTABLISHED PRIOR TO FILING ANY RETURNS WITH OUR OFFICE AND YOUR LOCAL ID NUMBER MUST BE INCLUDED ON ALL RETURNS AND CORRESPONDENCE. RETURNS WITH A LOCAL ID NUMBER OF “APPLIED FOR” WILL NOT BE ACCEPTED BY OUR OFFICE.

By October 31 of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27(F).

The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with Ohio Revised Code Section 718.27(A)(5).

Based on these requirements, the applicable interest rate is as follows:

Calendar Year	Annual Rate	Monthly Rate
2024	10.0%	.83%
2023	7.0%	.58%
2022	5.0%	.44%
2021	5.0%	0.42%
2020	7.0%	0.58%
2019	7.0%	0.58%
2018	6.0%	0.50%
2017	6.0%	0.50%
2016	5.0%	0.42%
2015 and before	6.0%	0.50%

 

2016 Individual and Business

• $25.00 per month (or fraction thereof) not to exceed $150.00 for each failure to timely file. 
• 15% penalty for late payments. This is a one-time charge per occurrence.

2016 Withholding

• $25.00 per month (or fraction thereof) not to exceed $150.00 for each failure to timely file. 
• 50% penalty for amounts not timely paid.  This is a one-time charge per occurrence. 

2015 and Prior Penalties

• A penalty of one-half percent (1.5%) per month or fraction of a month, whichever is greater, is assessed for failure to pay taxes due.
• A penalty of five percent (5%) per month or fraction of a month, whichever is greater, is assessed for failure to remit taxes withheld from employees (withholding tax).
• In the case of taxpayers who fail to file tax returns when due as required by New Lexington Codified Ordinance Chapter 181, the following late filing charge will apply:

Late Charge	When Complete Tax Return is Filed
$25.00	Not more than thirty days late
$50.00	More than thirty, but not more than ninety days late
$100.00	More than ninety days late

 

2005 through 2015 Withholding Penalty

• For failure to provide Forms 1099 as required in Section 181.06(c)(2), there shall be assessed a late filing charge of ten dollars ($10.00) effective on the first day of the month following the due date and increased by ten dollars ($10.00) on the first day of each month thereafter that the violation continues to a maximum of fifty dollars ($50.00).

Interest and penalties will not be imposed on an additional tax assessment made by the Income Tax Department if the return and the tax were paid timely, filed in good faith, and with absence of fraud.

In addition, penalty and interest will not be imposed on an additional tax assessment resulting from a federal audit if the amended return is filed and the additional tax is paid within three months after the federal audit.

New Individual Account (Fillable)

New Withholding or Business Account (Fillable)

2023 New Lexington Income Tax Return and Instructions

2022 New Lexington Income Tax Return and Instructions 

2021 New Lexington Income Tax Return and Instructions 

2020 New Lexington Income Tax Return and Instructions

2019 New Lexington Request for Extension to File Return (Fillable)

2019 New Lexington Tax Return and Instructions (Fillable)

Landlord’s Tenant Information Form (Fillable)

Declaration of Estimated Tax Payment Coupon Form Q-1 (Fillable)

Rental Attachment for New Lexington Income Tax Return (Fillable)

Request a Transcript from the Internal Revenue Service (Fillable)

Employer’s Return of Tax Withheld – FORM W-1 – (TO REMIT PAYMENTS)

Employer’s Reconciliation of Tax Withheld – FORM W-3 – (DO NOT USE TO REMIT PAYMENTS)

2016 to Current New Lexington Business Income Tax Return Form (Fillable)

2015 and Prior New Lexington Business Income Tax Return Form

New Lexington Business Income Tax Return Schedules (Fillable)

Declaration of Estimated Tax Payment Coupon Form Q-1 (Fillable)