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Income Tax Department
The City of Norwalk has a 1.5% city income tax and allows credit up to 1.5% for tax paid to another municipality. Each resident of the City (partial year residents included) 18 years or older is required to file an annual tax return with the City of Norwalk whether or not tax is due and whether or not they are employed. The filing deadline for the annual return is April 15th each year unless the 15th falls on a Saturday or Sunday which would make the return due on the next Monday. Any returns received after April 15th or postmarked by the United States Postal Service after that date are subject to a $25 late filing fee and interest at the rate of 1.5% per month or fraction of a month on any tax due. Federal extensions are accepted but MUST BE FILED ON OR BEFORE APRIL 15TH. ** Please note that the Norwalk annual return is required to have attached W-2 forms and also a copy of the Federal 1040 form or the optional Alternate 1040 form that is contained in the City of Norwalk annual return booklet, in additional to any other pertinent federal schedules that substantiate income showing on the Norwalk return such as Schedules C, C-EZ, E, and F. Failure to provide copies of this information when the return is filed will render the return incomplete and may result in additional time spent and penalties charged to the taxpayer.** The Income Tax Department is available, during regular business hours of City Hall, to answer questions and assist taxpayers in completing Norwalk income tax forms. Questions can be directed to the Income Tax Department at (419) 663-6720. Every person who anticipates any taxable income which is not subject to withholding or who engages in any business, profession, enterprise and activity subject to the tax and has an estimated tax liability of $100 or more is required to file a declaration setting forth an estimated taxable income together with estimated tax in an amount equal to 100% of the previous year’s tax provided it reflected a twelve month period or 90% of the current year’s tax.
An annual Norwalk city return is still required to be filed for those filing a declaration and making estimated payments. Failure to file a declaration if required and make sufficient estimated payments will result in penalty and interest calculated from the time the quarterly payments were due until such payment was made or the date the annual return was filed. Employers located within the city limits of the City of Norwalk are required to withhold city income tax from employees wages. Forms may be obtained by contacting the Income Tax Department at (419) 663-6720. Failure to file a quarterly withholding return when due is subject to penalty in the amount of 5% per month or fraction of a month, not to exceed 50% of the tax withheld or estimated withholding. Payment received late or postmarked after the due date by the United States Postal Service are subject to penalty in the amount of 5% per month or fraction of a month not to exceed 50% of tax withheld. Payments received for withholding taxes due shall be applied first to penalties due, then to interest due, and then to taxes due.
On or before January 31st, following any calendar year, an annual reconciliation return is due for taxes withheld for each employee along with a copy of all W-2 forms or a listing containing all of the information required to be reported by the employer to the IRS on a W-2 form. Any reconciliation received after the due date or postmarked after the due date by the United States Postal Service are subject to a $25 penalty. Contact Information |
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cityofnorwalk@accnorwalk.com with questions or comments about this web site.
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