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Qualifying Wages

The earnings tax of 1% applies to all who live, work, operate a business within, or do business within the City of Madeira. The 1% earnings tax is levied on all earned income, gambling and lottery winnings.z

Taxable Income
This income includes, but is not limited to, salaries and wages (W-2 box 5 - medicare wages), commissions, employee contributions to deferred compensations plans, and other qualified and non-qualified retirement plans, housing allowance, stock option income, 1099 Misc., gambling, lottery winnings, net profit of any businesses, including Schedule C income, rental income, and other business activities.

Residents employed in another city where the tax rate is 1% or higher or whose wages are totally taxed by that city will receive credit not to exceed .9% for the amount of tax paid to that municipality. If a resident is only partially taxable to the city where employed, that portion of income, which is not taxed, becomes taxable to the City of Madeira at a rate of 1%, while the portion of income that was taxed at a rate of 1% or higher will receive credit for that tax paid not to exceed .9%.

Gambling Losses - Professional gamblers ONLY can deduct gambling losses up to the extent of their gambling winnings.

2106 Deductions - have been repealed for most taxpayers.  These deductions are usually claimed for unreimbursed business expenses and other miscellaneous expenses at both the Federal and City levels.  Since the Ohio Revised Code ties the allowance of these deductions at the City level to the federal limitation, we will no longer allow the deduction of these expenses.

Non-taxable Income
We do not tax interest, dividends, capital gains, pension, social security, and unemployment income.

Kristie L. Lowndes
Tax Commissioner

7141 Miami Ave.
Madeira, OH 45243

Ph: 513-272-4212
Fx: 513-272-4211

Monday - Friday
8 a.m. - 5 p.m.