A request for an extension of time to file should be made early with the Internal Revenue Service. If the Internal Revenue Service denies your request, then your return can be filed on time.
You may not be eligible for the automatic six month extension of time to file if you are under a court order to file by the regular due date or you requested the Internal Revenue Service to figure your tax.
If filing a joint return, then either you or your spouse can qualify for the automatic extension. If you and your spouse file separate returns, then the automatic extension applies only to the spouse who qualifies for it. Under Article XV Section 11 of the Ohio Constitution Individuals, who are not allowed to use the filing status of "married filing jointly" or "married filing separately" when filing an income tax return, the automatic extension applies only to the individual who qualifies for it.
(A) Any taxpayer that has duly requested and qualified for an automatic six-month extension for filing the taxpayer's federal income tax return from the Internal Revenue Service shall automatically receive an extension for the filing of the City of Milford's income tax return. The extended due date of the City of Milford's income tax return shall be the 15th day of the tenth month after the last day of the taxable year to which the return relates.
(A) (1) (a) A copy of the federal extension request shall be included with the filing of the City of Milford's income tax return.
(B) Any taxpayer that qualifies for an automatic federal extension for a period other than the six-months for filing the taxpayer's federal income tax return shall automatically receive an extension for filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the same as that of the extended federal income tax return.
(C) A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may submit a written request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's City of Milford income tax return. If the request is received by the Tax Administrator on or before the date that the City of Milford income tax return is due as prescribed by ordinance or rule of this municipal corporation, and if the taxpayer qualifies for the extension, the Tax Administrator shall grant the taxpayer's requested extension.
(D) An extension of time to file under this Chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
(E) If an extension is granted and a declaration of estimated tax is required, payments are expected in a timely and quarterly manner as prescribed in this Chapter.
(F) If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the City of Milford in accordance with this chapter, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided in this section, including taxpayers not otherwise required to file annual returns.
(G) If the State Tax Commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of Section 5747.08 of the Ohio Revised Code, a taxpayer shall automatically receive an extension for the filing of the City of Milford's income tax return. The extended due date of the City of Milford's income tax return shall be the same as the extended due date of the state income tax return.
(Ord. 18-1379. Passed 6-19-18.)
(Ord. 18-1379. Passed 6-19-18.)