Anyone who lives or works in Cincinnati is subject to the 1.8% income tax regardless of age or income level. A tax return is required unless the taxpayer is an employee whose only taxable income are wages, and the employer withholds the Cincinnati income tax.

Each resident engaged in business whether or not tax is due must file a tax return. Business activity includes rental property, short term rentals, sole proprietorship (Schedule C), partnership, and corporations.

The minimum combined 2024 sales tax rate for Cincinnati, Ohio is 6.5%. This is the total of state, county and city sales tax rates. The Ohio sales tax rate is currently 5.75%. The County sales tax rate is 0.75%.

Yes, you are required to file and allocate your taxes based on actual income earned for the time you resided in Akron. Yes, if your employer did not fully withhold municipal income tax for Akron, or if you earned non-wage income (such as Federal Schedule C or E) within Akron.