Did You Know:
- Your mailing address, i.e. area post office or school district does not always reflect the taxing jurisdiction in which you live. Not sure where you actually live? Call (614) 645-7405.
- You are responsible for paying additional tax if the tax rate where you live is greater than where you work.
- Social security benefits, pension income, welfare payments, state unemployment, workers compensation, interest and dividends are not subject to city tax.
- The filing deadline for calendar year taxpayers is April15th. All extension requests must be submitted on or before this date.
- If you do not have city tax withheld from your earnings, you must file a declaration of estimated tax and remit quarterly installments totaling that estimate to the Income Tax Division.
- You do not need to file a return if you were under 18 years of age during the entire tax year. In fact, if your employer withheld tax from your wages, you are eligible for a refund.
Are YOU required to file a City Income Tax Return?
Ask yourself these three questions:
- Am I a resident of the City of Columbus or a non-resident working in Columbus?
Your mailing address, i.e. area post office or school district, does not always reflect the taxing jurisdiction in which you live. When in doubt, call (614) 645-7405.
- Was less than 2.5% of my total wages withheld for city tax?
Check your W-2's to make sure a total of 2.5% was withheld by your employer. If you worked in a City other than Columbus, you can take credit for any city tax withheld and paid to that city.
Example: If you worked in a city with a tax of 1% and only 1% was withheld, you must pay an additional 1.5% to Columbus ... for a total of 2.5% tax paid.
- Did I have other earnings from which city tax totaling at least 2.5% was not withheld?
Self employment income, net income from rentals, tips, commissions, etc. are taxable to the City as earned income. If you have rental property or other business income you must file even if you show a loss.
If you answered "yes" to question 1 and "yes" to either question 2 or question 3, you are required to file a return and should call the Income Tax Division for filing instructions and city tax forms. Telephone (614) 645-7646 or (614) 645-7370. The tax office is located at 77 N. Front Street, 2nd Floor, Columbus, Ohio 43215. Office hours are Monday through Friday 8:00 a.m. to 5:00 p.m.