Who Must File?
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Resident Individuals
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Nonresident Individuals (see below)
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Associations (including Partnerships, Joint Ventures, etc.)
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Corporations (including S-Corporations)
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Fiduciaries - Estates and Trusts (including Grantor Trusts)
Are you a resident of Dublin? Is your business in Dublin? Find out by using Dublin's Geographic Information System (GIS) click here.
Individuals
The following persons must file an annual return and a Declaration of Estimated Tax for the current year.
A RESIDENT of Dublin having earned income and/or who engages in a business or profession in or outside his place of residence (even if all taxes have been properly withheld). Residents who are exempt from paying the tax (e.g. pension income only or under age 18) should complete a Form DX-1 (Declaration of Exemption) one time. A Declaration of Estimated Tax is required for all individuals whose tax is not fully withheld if the estimated tax due is more than $100.00.
A NONRESIDENT of Dublin having earned income in Dublin from which Dublin city income tax has not been fully withheld, and/or who engages in a business or profession in Dublin. Any taxpayer engaged in business must file an annual return, even if a loss is claimed on the business. Individual taxpayers seeking a refund for taxes withheld should complete a Non-Resident Employee Refund Application form. A declaration of estimated city income tax is required for all individuals whose tax is not fully withheld if the estimated tax due is more than $100.00.
Businesses
The following business enterprises must file an annual return and a Declaration of Estimated Tax (if estimated tax due is greater than $100.00).
ASSOCIATIONS deriving income from work done or services performed or rendered and business conducted in Dublin. Taxable income for Associations with special allocations of ordinary income will be based on positive partner allocations before negative partner deductions.
CORPORATIONS and FIDUCIARIES (ESTATES and TRUSTS) deriving income (or losses) from work done or services performed or rendered and business conducted in Dublin.
All taxpayers engaged in business must file an annual return, even if a loss is claimed on the business. A declaration of estimated city income tax is required for all business entities with estimated tax due of $100.00 or more.