refunds/1099-g statements

WHERE IS MY REFUND?

We know that receiving refunds in a timely manner is important to our taxpayers. Refund requests are processed in the order in which they are received. In some situations, a filed return requesting a refund may be incomplete. If that happens, we will contact the taxpayer requesting any additional information needed to complete the return.

Per the Ordinance, municipalities do not have to pay interest on any over-payment so long as it is refunded within ninety days after the final filing date of the annual return OR ninety days after the completed return is filed, whichever is later. The tax office strives to process refunds in a quicker timeframe. However, we will not be able to expedite your refund.

NON-RESIDENT REFUND REQUESTS

Individuals claiming a refund of the city income tax withheld in excess of their liability can submit a Non-Resident Refund to the City of Monroe Tax department. A separate form must be completed for each employer and each tax year for which a refund is requested. Forms can be submitted via U.S. mail, dropped off at the City of Monroe building or faxed at 513.539.6209. We do not accept forms by email.  Click here to access form.

Part III – Employer’s Certification section must be completed in all instances. Clear and complete W-2 forms must be submitted with this form. No refunds under $10.00. The refund request must be made within 3 years from the date on which payments were made or the return was due. No refunds under $10.00. Allow 90 days for processing refunds. Missing or incorrect information will delay processing. Be advised that if a refund is issued, the information will be forwarded to your resident city and you may owe
tax there as a result of this refund.

Important information for Municipal Tax Refunds related to COVID-19:

  • If any portion of your application for refund is related to a change in your regular place of work because of COVID-19, please check the applicable box in Part I – Claimant Information. Your employer will need to check the appropriate box in Part III – Employer’s Certification.
  • In March 2020, Governor DeWine signed HB 197, which requires employers to continue to remit local withholding tax to the employee’s ‘Principal Place of Work’ (Prior to COVID-19) throughout the declared State of Emergency and until 30 days after it is lifted.
  • If the City of Monroe was your pre-COVID-19 workplace, a refund of that tax withheld may not be available until pending litigation over this issue is completed, (see Buckeye Institute, et al., v. Columbus City Auditor, et al, Franklin County Common Pleas Court Case No. 20-CV-004301).
  • The City of Monroe will hold your refund request until this litigation is concluded. Should this conclusion determine that a refund is necessary; your request will be processed at that time. Should this conclusion determine that a refund is not necessary; you will receive a notice that you are not eligible for the refund.

 1099-G Statements for Refunds/Credit

Each year during tax season, the City of Monroe tax office issues 1099-G statements to individual taxpayers, notifying them that they have received a refund or credit.

State and local tax authorities must file information returns with IRS on Form 1099-G with respect to individuals’ income tax refunds, or credits or offsets with respect to income taxes, aggregating $10 or more in one calendar year. The return must include the aggregate amount of the state or local income tax refund (credit or offset).

A “credit or offset” is a tax over-payment which, in lieu of being refunded to the taxpayer, is either applied against an existing liability of the taxpayer, or is available for application against a future liability of the taxpayer, or otherwise used or available for use for the taxpayer’s benefit. Please consult with your tax preparer concerning the taxability of this 1099-G issued to you.

Questions? Contact the Tax office at 513-539-7374, option 3 or tax@monroeohio.org.