Michael B. Coleman, Mayor
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Columbus › City Auditor › Income Tax › Income Tax FAQs
Yes, and the help is FREE! We have auditors available from 8:00 a.m. to 5:00 p.m. Monday through Friday who will review your records and prepare your city tax return for you at NO COST. Note that we will prepare only your city return (not federal or state) and we cannot help you with or prepare returns for cities that we don't administer.
If you a question you need answered, call us at (614) 645-7370 during regular business hours.
If you want help with your Federal or State returns, contact the IRS at 1-800-829-1040 or the Ohio Department of Taxation at 1-800-282-1780.
Local tax is due first to the city in which the income was actually earned. As a secondary factor, you may have an obligation to your city of residence.
For example: If you work in a city that has a 1% local tax rate and reside in a city that has a 2.5% local tax rate and allows 100% credit for local tax paid to your work city, your local tax obligation is 1% to the city of employment and 1.5% to the city of residence.
First, don't always rely on the mailing address to determine the city in which you live or work. The U.S. Postal Service establishes mailing addresses based upon the Post Office that serves your area, not the city in which you may actually live or work. Similarly, you cannot rely on your School District, since they don't always follow the city boundaries.
A. If you are a registered voter, it should be easy to determine your city of residence.
If you vote for the mayor of a city, you live in that city. For information on how to
register to vote, contact the Franklin County Board of Elections at (614) 462-3100.
If you recently moved or are not a registered voter, you may call the City of Columbus
at (614) 645-7370 and tell the representative that you wish to verify your city of residence.
B. Employers may also call (614) 645-7370 to verify the city in which their employees are working.
You will normally have to remit two types of city taxes: the net profits tax and (if you have employees) the employee withholding tax.
The first is the tax due on profits of your business, whether your business is a sole proprietorship, corporation or partnership. Incidentally, all the cities whose taxes are administered by Columbus tax the net profits earned within each city by S-corporations at the corporate level. As such, the individual shareholders of S-corps are not taxed. Columbus and Harrisburg require partnerships and the limited liability companies (LLC's) to file and remit at the business level on behalf of all partners. All businesses, with the exception of sole proprietorships, file their city taxes using Form BR-25. Additional information on the net profits tax for businesses other than sole proprietorships is available in the instructions for the BR-25.
Sole proprietorships file by reporting their Federal Schedule C income on the proprietor's individual city return (Form IR-22 or, if reporting tax to more than two cities, Form IR-25). Additional information is available in the instructions for the IR-22 or IR-25. Click on Tax Forms to view and download the IR-22, IR-25 or the BR-25 and the instructions to each. You will need Adobe Acrobat to view the download. If you don't have Adobe Acrobat, you can download it free at http://www.adobe.com.
To remit the second type of tax, the tax withheld from your employees' wages, you will need to establish a withholding account with us. You do this by filing a Form IT-47, which is a simple questionnaire. Employers are liable for all city withholding taxes that should have been withheld from their employee's wages EVEN if those taxes were not, in fact, withheld. Because of this obligation, you'll want to make sure you set-up your employer withholding account as soon as you hire employees. You can call (614) 645-7370 to request to have a copy of the IT-47 mailed to you or click on Tax Forms to view and download Form IT-47.
It will depend upon the Payroll Service Provider. Their most common form of EFT payment is ACH Credit. Currently, we do not mandate that Payroll Service Providers pay by EFT.
If your Payroll Service Provider offers this service, it is the provider’s responsibility to submit the ACH Credit Registration Form with the consent of the taxpayer. All Tax Service Provider’s clients are required to register for a unique ACH Credit Registration Number to be included in the Payroll Service Provider’s ACH credit transmission.
ACH (Automated Clearing House) Debit – The ACH debit method allows you to transfer funds by authorizing us to electronically debit (electronically withdraw funds from) your bank account for the amount you report via using the city’s E-File/E-Pay Program. To access the Columbus Tax E-File/E-Pay system, you must have an established City tax account and a City-assigned PIN. Your account will be debited ONLY upon your initiation, ONLY for the amount you specify, and ONLY on the date you specify. To ensure a successful transaction, check with your banking partner to determine if you have a debit blocker in place.
ACH Credit – ACH Credit is a banking term that applies to the electronic transfer of funds in which you, the customer, initiate the transaction by instructing your bank to transfer funds from your bank account to the City. Your banking institution may require you to install software on your computer to create a file that the bank can use to process the ACH-Credit transaction. There will be fees charged to you by your banking institution for costs associated with processing each ACH-Credit transaction.
If you have an established tax account with the Columbus Income Tax Division or are a registered tax practitioner or payroll service on file with our office you are eligible to receive a unique PIN for accessing the E-File/E-Pay program. If you do not already have an established account you may complete the online IT47 New Account Questionnaire. It may take up to thirty (30) days after your tax account has been successfully established for you to be eligible to receive a City-assigned PIN. If you have an existing tax account and have not received your PIN by U.S. Mail or have lost the PIN you may request one by sending an email with you name, address and City tax account number to firstname.lastname@example.org After receipt of this complete information your unique PIN for your tax account will be sent to you by U.S. mail. No PIN numbers will be distributed by phone or email.
To use the ACH Credit method, you must register for the ACH Credit Electronic Filing Program with the submission of the ACH Credit Registration Form. Once your application has been accepted and processed, you will receive a confirmation letter with your unique ACH Credit Registration Number. Also included will be our Electric Funds Transfer Taxpayers Guide detailing additional information your financial institution needs before it can initiate ACH credit transactions. You will have to work with your financial institution before initiating ACH credit transactions.
NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.
The Columbus Division of Income Tax collects and administers the income tax for:
Canal Winchester (2%)
Marble Cliff (2%)
North Pickaway County JEDD (2.5%)
Prairie-Obetz JEDZ (2%
Prairie Township JEDD (2.5%)