Mandatory Filing Affects Every Resident


PORTSMOUTH- This is a courtesy reminder to all residents of the City of Portsmouth (18 years of age and older). The City of Portsmouth implemented Mandatory Filing beginning with the 2014 tax year. All citizens of Portsmouth that are age 18 and older are required to file a city income tax return with the City Income Tax Division on an annual basis, even if no tax is due.

The term “resident” applies to anyone whose permanent legal residence is located within the City of Portsmouth, including anyone temporarily living away from their Portsmouth home such as college students attending school away from Portsmouth. This includes persons who own their homes and those who rent the apartment or home in which they live. Mandatory filing also applies to persons who in the past did not have to file a return with Portsmouth because they had Portsmouth tax fully withheld from their wages.

Non-residents who have income derived within the City of Portsmouth and for whom the tax is not withheld by their employer must file a Portsmouth City income tax return and pay City income tax.


Permanently retired or permanently disabled persons with only non-taxable income for city purposes (such as social security, pensions, interest, and dividends) may file for a permanent exemption from the mandatory filing requirement by completing the Declaration of Exemption Return.

Active duty military personnel, unemployed persons or persons with no reportable income for the year may use the Declaration of Exemption Return as their annual return filing with the Tax Division.


City tax forms and exemption forms are available through the City Income Tax office or on the City’s website at If you have questions about your residency status or filing your income tax return, please contact the City Income Tax Office at 605 Washington Street or by calling (740) 353-3111. The City Income Tax office is open 8:00 A.M. to 4:00 P.M. Monday through Friday.

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