Village of Pandora Income Tax Department
102 South Jefferson St.
Pandora, OH 45877

Mailing address:
Village of Pandora Income Tax Department
P.O. Box 193
Pandora, OH 45877-0193

(Please note: all Tax Forms, Payments, and Documentation can be dropped off at the Pandora Municipal Building)

April 15, 2024: Required Annual Tax Filing Deadline for the 2023 Tax Year. This deadline applies to all 2023 Tax Return Filings, Payments, and Exemption Certificates.

***All Income Tax Returns, Exemption Certifications, and payments must be received in our office by the filing deadline or penalty and interest charges will apply.***

The Village of Pandora currently has a 1.5% income tax rate in effect. The village of Pandora is a Mandatory Filing Municipality. This means all residents and businesses operating in Village of Pandora limits must file a return annually even if no tax is due at the time of filing.

Note: Pandora-Gilboa School District Tax Returns and Payments are not filed with our office. Do not drop off School District forms or payments to our office. These cannot be processed, and you will not be accurately filed with the correct agency. Pandora-Gilboa  School District code is listed as 6909 on W-2 forms. Please do not confuse this tax code withholding amount with Village of Pandora local withholding amounts when applying withholding credits on your return. School District Taxes withheld/paid cannot be applied as a credit on your Village of Pandora Tax Return.

To access School District Filing information for the State of Ohio please use the following link: http://www.tax.ohio.gov/school_district_income.aspx

See our Filing Instructions for complete information on what is considered taxable and for filing details.

Mandatory Filing is required of all residents and businesses within village limits, and any non-resident persons/business entities doing work or earning income within village limits (see exceptions below).

Exception 1:  If you are a non-resident of Pandora, but worked for a Pandora employer that paid you wages and withheld Pandora income tax from those wages correctly at 1.50%, you are not required to file an annual return with us.

Exception 2:  If you have no taxable income to report for the current tax year, you must submit the Individual Exemption Certificate or Business Exemption Certificate form as your filing for the current tax year.  This only applies to the tax year it is filed for, and future filings are still required.

Exception 3:  If you have no taxable income and will not have any in the future (example: retired or permanently disabled), you must submit the Permanent Certification of No Taxable Income form to be relieved of annual filing requirements for the current tax year and in the future.

Note:   Annual filing of a return is required of all active taxpayers regardless of whether a tax liability is due or all tax was already withheld or paid by the time of filing.

Note for Businesses:  Active Business Taxpayers must still file a return for the tax year even if a loss was generated for that specific tax year and no tax is due.  This will ensure accurate reporting of any carry-forward loss, since our ordinance contains a 5 year carry-forward loss provision.

Due to the availability of tax forms on our website and at the Municipal Building, tax forms are no longer mailed out unless specifically requested.

Payment Options:

Payments can be made by mail (PO Box 193), or in person at the Municipal Building. Cash, checks, or money orders are accepted – please make checks payable to the VILLAGE OF PANDORA. Please note that credit cards are NOT accepted at the Village offices.

Tax questions can be emailed directly to the Tax Administrator: pandoravillage@bright.net

Please do not send confidential tax returns, documentation, or information through email, as this cannot be guaranteed secure form of transmission. Returns will not be accepted electronically.

**IMPORTANT VILLAGE OF PANDORA INCOME TAX NOTICE**

Changes mandated by Ohio Revised Code Chapter 718 (House Bill 5 – Municipal Income Tax Uniformity) effective January 1, 2016.

The State of Ohio has made changes to municipal income tax laws (via the Ohio Revised Code) effective for tax years beginning on January 1, 2016.

Immediate changes effective for tax year 2016 and beyond

ESTIMATED TAX RETURNS

If your Village of Pandora tax is not fully withheld by your employer you MUST make estimated tax payments using the following schedule to avoid an underpayment of estimated tax penalty if the estimated tax is $200.00 or greater for the year.

• 22.5% by April 15th
• 45% by June 15th
• 67.5% by September 15th
• 90% by December 15th for businesses and by January 15th for individuals (effective 2018)

PENALTY AND INTEREST

Failure to have 90% of your Village of Pandora tax liability paid via withholding credits and/or estimated payments will result in a penalty of 15% of the amount not timely paid and shall bear interest at the rate in effect for the tax year.  This penalty and interest applies to each quarter that was not timely paid.  You may avoid this penalty by having 100% of your previous year’s Village of Pandora tax liability paid via withholding credits and/or estimated payments by the April 15^th due date or the State of Ohio revised due date.

Interest for tax year 2016 and beyond is changing to an annualized rate based on the Federal Reserve short-term rate for July of the current year, rounded to the nearest whole  number, plus five percent.  This rate will be posted on our website by October 31st of each year.

See the following link for details:

Estimated tax filing and due dates effective January 1, 2016

INCOME TAX RETURNS for tax year 2016 and beyond

Individual and Business

 Returns are due by April 15^th or the State of Ohio revised due date.

 Late or non-filing penalty for tax year 2016 and beyond is $25.00 per month (or part thereof) up to a maximum of $150.00.  For tax years ending on or after January 1, 2023 a penalty not exceeding $25.00, first time filers $0.00.

 Late or non-payment penalty for tax year 2016 and beyond is a one-time 15% of the tax not timely paid.

 Interest for tax year 2016 and beyond is changing to an annualized rate based on the Federal Reserve short-term rate for July of the current year, rounded to the nearest whole number, plus five percent.  This rate will be posted on our website by October 31^st of each year. (see details)

NOTE – Extensions: Any taxpayer who has requested an extension for filing their Federal income tax return will be granted the same extension for filing the Village of Pandora income tax return.  We require that a copy of the Federal extension request be attached to the municipal income tax return when the tax return is filed by the Federally-extended due date.  Taxpayers who have not received or requested a Federal extension may request an extension from the Village of Pandora Income Tax Department provided the request is received no later than April 15th or the original due date of the return.  Extensions received after April 15th will NOT be approved.  An extension is for filing the return, not for paying the tax.  Interest and late-payment penalties may be due on any tax not paid by the original due date.

EMPLOYER WITHHOLDING RETURNS

 The remittance of the withholding tax is as follows:

Quarterly – Last day of the month following the quarter.

Monthly – 15^th day of the month following the month.

Late or non-payment penalty for tax year 2016 and beyond is a one-time 50% of the tax not timely paid.  In addition, a late filing penalty will also be applied.

See the following link for details:

Withholding changes effective January 1, 2016