EAST LIVERPOOL — The East Liverpool City Income Tax Office is now open for business and all residents between the ages of 17 and 66 are reminded they are required to file annual income tax returns regardless of whether they have any income or tax is owed.

Tax Commissioner Sharon Williams has plans to implement electronic upgrades such as electronic filing, electronic payments, secure portal for uploading information and the ability for taxpayers to monitor their accounts. These upgrades, however, will not be in place before the start of tax season as the city council has not yet made a decision on whether or not to use the Regional Income Tax Agency (RITA).

To file a return, residents need to bring in, email or fax a copy of their 1040 and W2s. Those who do not have this information may obtain an earnings record from the Social Security Office or their website.

East Liverpool City Income Tax Office uses the same filing deadlines as the IRS. For this year it is April 15. If returns are not filed on time, there will be state mandated late filing and late payment penalties imposed. Interest will also accrue.

Taxable income includes wages, self-employment income, rental income, farm income, gambling winnings, K1 income and net-profit income. Unemployment, Social Security and retirement income are not taxable.

The tax office is taking actions against delinquent filers and those with past due balances. Those who have not filed tax returns from 2017 to present are urged to bring in their information. Those who have past due balances should call the office to work on a way to bring their account up to date before legal action is taken.