There is no standard deduction. There are no exemptions. The tax is assessed at a flat rate. Taxpayers are permitted to deduct employee business expenses. Taxpayers are also permitted to deduct rental losses and business losses from W-2 wages.
All gross income is subject to Athens City income tax.
Taxpayers pay tax on contributions to retirement, annuity, deferred compensation and cafeteria plans. The tax is assessed at a flat rate. All required forms and schedules. An extension to file the return is not an extension to pay any tax due at a later date. Filing your federal extension does not automatically grant approval for filing your Athens City Income Tax Return on extension.