Frequently Asked Questions about Income Tax

Village Income Taxes

Morrow Village Council enacted an income tax at the rate of 1% effective 7 July 1981.

What income is subject to the tax?

The tax is levied on the gross salaries, wages and other compensation from employment, net profits of businesses, professions, rentals and other activities.  Residents of the Village are subject to tax on such income regardless of where earned.  Nonresidents are subject to tax on the compensation or profits which result from work performed, services rendered, or business transacted in the Village of Morrow.

What income is exempt from the tax?

Social Security and Retirement Pensions, proceeds from insurance, annuities, compensation for damages for personal injuries, unemployment, insurance benefits, poor relief, military pay and allowances, interest and dividends.

Who Must File a Return?

A Morrow Return must be filed by Morrow residents who work in another city and pay a similar tax there.  A credit will be given for taxes paid in the other city or municipality (not to exceed 1/2% on each wage) and only the balance will due the Village of Morrow.

If your entire gross income is taxed by your employer, and your employer has paid your tax to the Village of Morrow, You are still required to file a return.

Should you have any taxable income from which tax has not been withheld, you must file a return individually and pay the tax due.  Businesses and professions whether individual proprietorships, partnerships, corporations or any other entities must file a return.

Who Must File a Declaration?

Any individual (who has a taxable income to the Village of Morrow from which the tax has not been withheld), partnership, corporation or other entity required to file a return, may also file a Declaration of Estimated Tax.  It is beneficial to the taxpayer to pay quarterly payments so that the greater part of tax due for the next year is paid in advance.  The estimated tax may be paid entirely at the time of filing or in quarterly installments.

I'm an Employer, What Must I Do?

Employers with employees living within the Village are required to withhold the tax from all compensation paid to their employees, except domestic servants.  If the employee is a non-resident withholding is required on the portion of his wage, salary,ect., which is compensation for work performed within the Village of Morrow.  The tax which the employer withholds is to be paid to the Village each calendar quarter.  The date for filing the employer's return (W-1) and paying this tax are the same as the Federal withholding dates, April 30th, July 31st, October 31st, January 31st.

What Now?

Please download and complete the questionnaire and return it to the the Morrow Income Tax Department.  We will use this information to establish a tax account for you.  This will enable us to send you the neccesary forms to file your taxes.