Municipal Income Tax

Department will now only accept mailed in or dropped off forms.  If an appointment is necessary one will be made with you to review your documents.

VILLAGE OF MIDDLEFIELD INCOME TAX FILING GUIDELINES WILL FOLLOW THE IRS GUIDELINES DURING THIS TIME. PLEASE VISIT https://www.irs.gov/coronavirus FOR INFORMATION ON ANY OR ALL CHANGES. 

The Village Tax Administrator is appointed by the Mayor and approved by Village Council. This individual is responsible for the collection of all village income tax.

The Village of Middlefield has a 1% Village Income Tax through 12/31/2018,  one of the lowest rates in Geauga County, in effect since 1978.  Beginning 1/1/2019 the Village Income Tax rate will be 1.25%.  Those subject to the Village Income Tax include residents 18 years of age or older having taxable income  and businesses (including their employees) within the Village. New residents and businesses should register at the Municipal Center with the Village Tax Administrator.

All taxpayers who are subject to pay Municipal Income Tax to the Village of Middlefield, Ohio will submit all Municipal Tax forms and payments to the Village of Middlefield, 14860 N. State Ave., Middlefield, Oh 44062. Any questions or concerns regarding your Municipal Tax obligations can be discussed by calling 440.632.5248 or via email at tstupka@middlefieldohio.com. The Municipal Tax Office is open Monday-Friday 8:00 am – 5:00 pm for drop off. If an appointment is necessary please contact the Tax Administrator above.

The purpose of the Village of Middlefield’s income tax is to fund general municipal operations; equipment maintenance; extension, enlargement and improvement of municipal services and facilities; and capital improvements. This tax is levied on all salaries, wages, commissions, and other compensation earned by residents, businesses, and non-residents for work done or services performed in the municipality. No deductions are allowed.

The Village now accepts all major credit and debit cards for all of your village payments, including income tax.

File Your Taxes for FREE!

United Way Services of Geauga County is offering free tax-filing service for residents. Through a partnership between United Way and H&R Block, residents with a household income less than $66,000 can self-file their state and federal taxes for FREE at MyFreeTaxes.com through an easy-to-use online program. Attached flyers for MyFreeTaxes.com here.

Tax Forms

You can use one of our forms or we are also available on Ohio Business Gateway.

PENALTIES AND INTEREST CHANGES 2016-2018

Middlefield Income Tax Forms
Do you need more help using these forms? Click here!

• Income Tax Return Form – After 1/1/2019
•  2018 Income Tax Return
• Income Tax Return Form – Before 12/31/2017

Other Tax Forms

• Frequent Asked Questions about Village of Middlefield Income Taxes.
• Quarterly Notice of Installment Due on Estimated Tax Declared (Form Q1)
• Business Development Incentives
• Employer’s Return of Tax Withheld This form is used for monthly/quarterly employer withholdings.
• Reconciliation of Village Income Tax Withheld From Wages (W-3)
• Line by Line Instruction
• Annual Income Tax Returns
• INSTRUCTION UPDATE
• Company Profile  Business Registration
• Apartment Rental update listing
• Exemption Certificate This form is used by residents that have no taxable income and needs to be filed every year by April 15

Income Tax Collection Reports

2014-2018 INCOME TAX REPORT 
2019 INCOME TAX COLLECTION REPORT

Annual Interest Rate per (HB5)
2016 Tax Year-   5.0% per annum   .42% per month
2017 Tax Year-   6.0% per annum   .50% per month
2018 Tax Year-   6.0% per annum   .50% per month
2019 Tax Year-   7.0% per annum   .583% per month
2020 Tax Year-   7.0% per annum  .583% per month