City Income Tax for Children and College Students

Children Under Sixteen Years Old

The personal earnings of all persons under sixteen years of age are exempt from taxation and such individuals do not have to file a return. Resident children under the age of sixteen, who have worked and had City income tax withheld from their pay, may file for a refund of the taxes paid by completing a City Income Tax Refund Request.

Children Under Eighteen Years Old

Individuals under the age of eighteen are not required to file a City Income tax return unless the appropriate City income tax has not been deducted from their pay.

College Students

College students working outside of the City of Brookville, or the State of Ohio are required to pay Brookville City income tax on all earnings regardless of where earned if their permanent residence is within the City of Brookville. Permanent residence is determined by that address used on your federal tax return, on your driver's license and other official forms of identification. The previously described credit for local income taxes paid to other jurisdictions can be applied.