Who is required to file a Sidney income tax return?
  • All Sidney residents and partial-year residents ages 18 and over
  • All Sidney residents ages 16 and 17 only if their tax is not completely withheld for Sidney at the rate of 1.75%
  • Retired residents if they have a rental, business or other income taxable to Sidney
  • Every business entity that conducts business within the City of Sidney
  • Every non-resident who engages in business or other activity within the City of Sidney, including, but not limited to the rental of real or personal property. Non-residents who are employed within the City of Sidney, but whose Sidney City income tax is not fully withheld by their employer, must also file a return.


Retired or permanently disabled individuals who have no wages, rental, business or other income taxable to Sidney may obtain exemption from filing a Sidney tax return. To receive exemption, complete a one-time Exemption Form (with a copy of page 1 of your Federal Form 1040, if applicable) and submit to our office

Please note that if your status changes and you again become employed or earn Sidney taxable income, you will be required to file a Sidney tax return for any full/partial year in which such income is earned. There is no age limit, according to the Ohio Revised Code, for paying municipal taxes on otherwise taxable earned income.

Show All Answers

1. Who is required to file a Sidney income tax return?
2. Who must file and pay estimated tax payments?
3. When are estimate payments due?
4. How much estimated tax am I required to pay?
5. Can I get help completing my Sidney tax return?
6. Are students exempt from Sidney income tax? Exempt from filing a return?
7. What schedules or supporting documents must I attach to my return?
8. I have a rental property that shows a loss each year after expenses. Should I include that in my return?
9. May I offset my self-employment losses, rental losses or other losses against my wage income?
10. My W-2 has differing amounts in the federal income box, the local income box and the Medicare box. Which amount should I show as taxable wages for my city income tax return?
11. I live in Sidney but work in another city and have tax withheld for that city. Do I get credit for that against my Sidney tax liability?
12. When are tax returns due?
13. What are the penalties and interest if I don't file?