Income Tax Division

The City of Bowling Green tax filing due date has been extended to May 17, 2021 for 2020 tax returns.

The Bowling Green Income Tax Division requires a copy of your Federal tax return (Form 1040) and all W-2s.  If you are claiming Bowling Green withholding or a credit for taxes paid to another municipality, your W-2 needs to report this withholding.

Income tax filings may be turned in using the drop box located outside the building or mailed in.  Staff will frequently check the drop box throughout the business day (Monday through Friday, 8:00 am – 4:30 pm).

The payment for any tax due can be submitted separately.  There is no requirement that states that the payment for the tax due must accompany the Bowling Green tax return.  The tax due simply needs to be paid by the May 17, 2021 due date – the date is determined by the date postmarked on the envelope.

Those who are planning to file income tax returns in person are strongly encouraged to do so well in advance of the May 17th deadline.

Historically, the Income Tax Division assists numerous taxpayers on the due date.  Social distancing practices may prevent the division from serving many visitors safely and effectively with the same prompt service to which our taxpayers are accustomed.  Taxpayers need to expect a line, slower one customer at a time service, and limited access to the Division’s counter.  Each visitor is required to wear a mask during their visit and to maintain six feet of social distancing from fellow taxpayers.

The Income Tax Division is encouraging taxpayers to prepare their own Bowling Green tax returns.  Taxpayers are encouraged to save the form to their computer and then open the form with adobe acrobat.  The form does NOT calculate total income or tax due.   The forms may also be printed, and the information entered by hand.  Those needing assistance may also call 419-354-6212 instead of coming in.

Forms can be downloaded from our website: FORMS

Need help completing your forms? Call 419.354.6212

A list of Frequently Asked Questions is provided below and may help provide some guidance.

Taxpayers can avoid postage by using the drop box located outside the City Administration Building at 304 North Church Street.  The drop box is located on the east side of the building and has a dedicated slot for the Income Tax Division.

Tax Rate and Filing Information

Employers may make Bowling Green Ohio city withholding tax reports and payments via the Ohio Business Gateway. For more information, please visit the Ohio Business Gateway’s website at or call the city income tax office at (419) 354-6288.

Bowling Green does not accept electronically filed tax returns.  A hard copy of your return must be submitted.  A copy of all W-2s and a copy of your Federal tax return are required to be submitted with your City of Bowling Green return.

General Tax Information: Office Hours Mon – Fri 8:00am – 4:30pm EST

Due Date:

For all calendar year filers, returns are due May 17.  If the return is made for a fiscal year or any period of less than a year, the return shall be filed within three and one half (3 1/2) months from the end of each fiscal year or other period.

The Ohio Department of Taxation website is

* The above information is believed to be accurate, but it is not guaranteed. The City of Bowling Green disclaims liability for any errors or omissions. If in doubt: call, write, fax, e-mail or visit.

Tax Rate

The City of Bowling Green has a flat rate tax of 2.00%.

Who Is Required To File:
The Bowling Green tax forms (Form R, Declaration of Estimated Income Tax) should be used by individuals, partnerships, corporations and any other entity having income taxable to this municipality. Receipt of forms indicates an obligation to which you must respond.
Unless the tax was withheld by a Bowling Green employer:

  1. Residents must file on all taxable income, wherever earned.
  2. Part-year residents must file on all taxable income earned during the period of their Bowling Green residency and should pro-rate income, expenses and credits accordingly.
  3. Nonresidents must file on all taxable Bowling Green income.
  4. W-2s must submitted with all returns

Taxable Income

Taxable income includes qualifying wages, salaries, commissions and other compensation including but not limited to bonuses, incentive payments, fees, property in lieu of cash, tips, severance pay, supplemental unemployment benefits (sub pay), sick pay, excess insurance premiums, vacation pay, salary/wage continuation plans, state lottery proceeds, profits from businesses, professions and partnerships, ordinary gains derived from the sale of business property, rents and all deferrals.

The net profits of all unincorporated businesses, professions, partnerships or other activities conducted by residents of the City of Bowling Green or conducted by nonresidents within the City of Bowling Green.

The net profits of all corporations derived from work done or services performed or rendered and business or other activities conducted in the City of Bowling Green.

Income NOT Taxable

Income not taxable includes interest, dividends, military pay and allowances for active duty, contributions to Sec.125 (cafeteria plans), proceeds of insurance, pensions, annuities, alimony, social security, Medicare, poor relief, worker’s compensation, unemployment compensation, capital gains (excluding ordinary gains), income from patents and copyrights, royalties, revenue from intangible property, and non Bowling Green income earned while a resident elsewhere (part year resident). Also exempt is the income of charitable, educational, fraternal or other nonprofit associations. Board of Elections poll worker pay less than $1,000.

Credit for Taxes Paid to Another City

Bowling Green residents may take a credit limited to 50% times the lesser tax rate between Bowling Green and the city to which the tax was properly paid, times the other city taxable income. This credit cannot exceed 1.00% of the Bowling Green taxable income.

Net Losses

The net loss from a business entity may not be used to offset salaries, wages, commissions or the net income from any other entity or activity. Each business loss may be carried forward five (5) years to offset future income.

Declaration of Estimated Tax

An estimate form is required and quarterly payments are due when the anticipated annual tax liability after proper credits exceed $200 from the prior tax year.  An estimate may equal the previous year’s tax liability in the absence of known circumstances to the contrary. Quarterly payments are due the middle of the fourth, sixth, ninth and thirteenth  months.

Extension of Time to File

Extensions must be requested in writing by the due date of the return unless a Federal extension has been properly filed.

An extension of time to file is not an extension of time to pay.

Any payment due with the extension should be made payable to the City of Bowling Green, and mailed to Income Tax Division, 304 N. Church St, Bowling Green, OH 43402.  A copy of the federal extension must be included with your return when you file on or before the extended due date.

Late Filing Fees

For tax year 2015 and earlier, failure to file a timely tax return, make scheduled estimated tax payments or for understatement of estimated tax, late fees are: penalty of $.50 per late business day (minimum $10.00).

For tax year 2016 and beyond, failure to file a timely tax return, withholding tax remittance, withholding reconciliation, or any other required filing except quarterly estimated tax, the penalty is $25.00 per month or portion thereof up to a maximum of $150.00.

Interest Rate on Past Due Taxes

Interest Rate on past due tax payments for tax year 2021 will be 5.0% per annum.

Interest Rate on past due tax payments for tax year 2019 and 2020 will be 7.0% per annum.

Interest Rate on past due tax payments for tax year 2017 and 2018 will be 6.0% per annum.

Interest Rate on past due tax payments for tax year 2016 will be 5.0% per annum.

For tax years prior to 2016, the interest rate is 1.5% per month or portion thereof.

Withholding Taxes

Withholding tax remittance is due by the 15th of the following month after the end of the month for monthly filers.  The withholding tax is required to be filed monthly if the total amount withheld was greater than $2399.00 in the prior year or if the amount withheld is greater than $200.00 in a month at any time in the current year.  For quarterly filers, the remittance is due by the end of the following month.  The penalty for late remittance is 50% of the amount past due plus interest.

Handouts from November 2016 Tax Preparers Seminar