Finance & Income Tax
The Department of Finance’s responsibilities encompass all of the treasury functions for the City of Shelby.
Finance Office
The Department of Finance’s responsibilities encompass all of the treasury functions for the City of Shelby. All receipts from all sources are recorded and deposited by the Department of Finance. All warrants received by the City of Shelby are paid through this department.
The Director of Finance invests all City of Shelby funds available and borrows where necessary for city projects. The Finance Department keeps and supervises all city accounts. It assesses and collects all assessments owed to the city. Adequate records are maintained affecting acquisition, custodianship and disposition of values, including cash receipts and disbursements and the recorded facts are periodically reported to officials and to the public in summary and in necessary detail.
The Director of Finance and Public Record is the chief accounting officer of the City of Shelby, the ex-officio treasurer and the clerk of council.
The Finance Department also serves as the City of Shelby’s personnel department, handling files and insurances. The Income Tax Department also falls under the Finance Department’s responsibilities.
Income Tax
Income Tax Rates
Effective January 1, 2024, the City of Shelby tax on earned income is 1.75%. For residents who live in Shelby and work in other municipalities or villages with an income tax, effective January 1, 2019, a credit is applied up to the first .75% of earned income. The other 1.0% of earned income, of which .25% was levied and passed for the Fire Department, .30% was levied and passed to pay for the Shelby Justice Center and .20% was levied and passed to pay for paving of streets, alleys and sidewalks and .25% to the general fund, is paid by all residents with earned income.
Effective January 1, 2015, the City of Shelby tax on earned income is 1.50%. For residents who live in Shelby and work in other municipalities or villages with an income tax, effective January 1, 2019, a credit is applied up to the first .75% of earned income. The other.75% of earned income, of which .30% was levied and passed to pay for the Shelby Justice Center and .20% was levied and passed to pay for paving of streets, alleys and sidewalks and .25% to the general fund, is paid by all residents with earned income.
Changes to Income Tax for 2016
To comply with House Bill 5, the City of Shelby passed Ordinance 50 – 2015. This will change the way that income tax is collected by the City of Shelby Income Tax Department. Read Income Tax Rules and Regulations for the new collection method.
Supporting Documents
Required Documentation: You must include copies of all W-2 form(s), the first two pages of your IRS Form 1040, including Federal Schedule 1, and any 1099-NEC, 1099-MISC, K-1 forms, Federal Schedules C, E and F filed with your federal tax return. If you are claiming a credit for taxes you paid directly to another municipality (not through employer withholding), you must include a copy of that municipality’s completed tax form as proof of payment of tax. The City of Shelby may request additional information in order to verify your municipal income tax return. NOTE: Failure to include the proper verification of the amounts stated on the return or to provide relevant documentation upon request may affect amounts of taxable income and/or allowable credit.
Who Must File?
Shelby has a mandatory filing ordinance. Everyone, 18 years of age and over, is required to file a tax return, regardless of whether they have a taxable income. If the person is retired and has no income other than retirement (no rentals, part time jobs, etc.), they need to mark the box on the back of the tax form and record the date they retired, sign and date the form.
Interest Rates
Per AM. Sub. HB 5 passed on December 19, 2014 by the Ohio General Assembly, and in accordance with Ohio Revised Code Section 718, we will be publishing our interest rates here.
Interest rates are based on the Federal Short Term Rate published in July, rounded to the nearest whole number plus 5%.
Interest Rate for 2023 is 10% (0.84% per month)
Interest Rate for 2022 is 7% (0.58% per month)
Interest Rate for 2021 is 5%(.42% per month)
Interest Rate for 2020 is 7% (0.58% per month)
Interest Rate for 2019 is 7% (0.58% per month)
Interest Rate for 2018 is 6% (0.50% per month)
Interest Rate for 2017 is 6% (0.50% per month)
Interest Rate for 2016 is 5% (0.42% per month)
Going Green
The City of Shelby is going green by discontinuing the mailing of income tax forms. Forms can be downloaded and printed from the links below.
Due Date
Tax Returns are due by Monday, April 15, 2024. If a federal extension is filed, please be aware that the extension is only time to file, not to pay. A payment must be submitted to avoid any late fees and/or interest. If delinquent, a late filing penalty of $25.00 will be assessed and/or interest charges. A 10% (.84% per month) per annum interest rate will be applied to all outstanding tax amounts owed.
The last day to file your taxes online for for tax year 2022, will be 12/31/2023. The tax return function will be disabled after that. Quarterly payments will still be able to be submitted until 1/17/2024.
Estimated Tax Payments
Estimated tax payments will be enforced beginning in tax year 2024. If your employer does not withhold Shelby City Tax and/or the amount payable to Shelby City is estimated to be at least $200, you will need to make estimated tax payments.
Due dates:
April 15th
June 15th
September 15th
December 15th
***Penalties for no payment or late payment will be equal to 15% of the amount owed.
Where to File
Mail completed return and payment with all W2’s, 1099’s, federal schedules, and the first two (2) pages of the Federal 1040 Form. A return is not considered complete until information is provided.
Shelby City Income Tax
43 W. Main St.
Shelby, OH 44875
Tel: 419-342-5885
Fax: 419-347-1193
If you do not upload the required documentation, your return will not be considered complete and/or filed. Late file and/or late pay penalties will be assessed accordingly.
Please follow the link to E-File your city tax return for 2023. You will also need to upload all backup tax information including W2’s, 1099’s, federal schedules and the first two (2) pages of the Federal 1040 Form.
All users will need to create a PIN for each tax year. Please contact the tax department if you have any questions regarding E-File.
Phone: 419-342-5885
E-Mail: taxdept@shelbycity.oh.gov
Follow this link to make a payment on our tax account. Please have your file number ready. This can be found on your monthly statement or at the top of your return.
*A 3.5% customer service charge is applied to all payments when using a credit or debit card. ($.50 minimum charge)
Frequently Asked Questions
Yes, Shelby City is a mandatory file city. Even if your employer takes out Shelby tax for you, you will still need to file.
You will need to contact our office regarding this issue. We are available M-F 8a-4p
Extensions are granted automatically when you file for a federal extension. A copy of your federal extension is required at the time of filing. An extension to file the return is not an extension to pay any tax due at a later date.
No, but the extension must be included with your return when you do file.
No, the only way to e-file is through our city website.
Yes. You must file a return on all business activity if you live, work, or
conduct business in Shelby. Report self-employment activity and rental activity.
There is no standard deduction. There are no exemptions. The tax is assessed at a flat rate. Business and rental losses deducted from W-2 wages are not permitted. However, business and rental losses may be used to offset business and rental profits on the same return, for residents only.
Taxpayers who anticipate owing greater than $200.00 city tax must complete this line on the annual return. Nonresidents who have taxable income in Shelby must also complete this section. Failure to make timely estimated tax payments will result in penalty and interest assessments.
Yes. A late filing penalty will be assessed at the rate of $25 for tax year 2023. Previous tax years, 2020 through 2022, have a penalty of $150.00 per year. This late filing penalty applies regardless of the liability on the return. Tax filings and tax payments related to tax years beginning before January 1, 2016 are subject to the penalty.
Taxpayers whose accounts are in good standing may be granted an installment plan via ACH debit of their checking or savings account.
Simply submit a copy of your W2 form showing Shelby Tax being withheld.
Tax Documents
Click on the links to download the forms
2024 Electronic Filing of W2 Instructions
Employer 2025 Withholding Quarterly
Employer 2025 Withholding Monthly
2024 Annual Reconciliation Form
2024 Individual Return
2024 Business Return
2023 Electronic Filing of W2 Instructions
Employer’s Withholding- Quarterly
Employer’s Withholding- Monthly
2023 Annual Reconciliation Form
2023 Individual Return
2023 Business Return
2022 Electronic Filing of W2 Instructions
Employer’s Withholding Quarterly
Employer’s Withholding Monthly
2022 Annual Reconciliation Form
2022 Individual Return
2022 Business Return
2021 Electronic Filing of W2 Instructions
2022 Employer’s Withholding Quarterly
2022 Employer’s Withholding Monthly
2021 Annual Reconciliation Form
2021 Individual Tax Return
2021 Business Return
Instructions For Preparing And Filing Form EQR
2021 Employer’s Withholding Monthly
2021 Employer’s Withholding Quarterly
2020 Annual Reconciliation Form
2020 Employers Withholding-Monthly (Form W1 1100)
2020 Employers Withholding-Quarterly (Form W1 1100)
2020 Electronic Filing of W2 Instructions
2019 Exemption Form
Electronic Filing Instructions of W2’s
2019 Annual Reconciliation Form
Required Questionnaire
2020 Individual Tax Return
2020 Business Return
Declaration of Estimated Tax For Year 2021
Old Forms
Instructions for preparing and filing EQR (Form W1 1100)
Employers Withholding Monthly (Form W1 1100)
Employers Withholding Quarterly (Form W1 1100)
2018 Exemption Form
2018 Annual Reconciliation Form
Required Questionnaire
2018 Individual Tax Return
2018 Business Tax Return
2019 Individual Return
2019 Business Return
These are NOT E-File forms. Please complete your form within the PDF and PRINT it for mailing. This is for individual returns only.
Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality within PDF fill-in forms.
CONTACT
Brian Crum, Director of Finance and Public Record
Amber Cutlip, Deputy Director of Finance and Public Record
Liz Fields, Income Tax Clerk
Matt Bowman, Income Tax Clerk
Shelby City Income Tax
43 W. Main St.
Shelby, OH 44875
419-342-5885
